Staying Compliant: Key Tax Updates and Deadlines for Summer 2025
Updated: Sep 27
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📖 Related: GST Compliance Calendar FY 2026-27 | TDS Compliance for Businesses 2026 | GST Late Fee & Penalty Guide | Income Tax Filing in Ahmedabad
Practical Compliance & Audit Toolkits (AY 2026-27)
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Practical Working Paper Examples Included in the Suite:
Clause 20(b) Employee PF/ESI Tracker: Pre-built model applying the Supreme Court's Checkmate Services ruling—automatically isolating employee contributions deposited even one day after the statutory due date (15th of the month) for permanent disallowance, while safeguarding employer contributions allowable under Section 43B.
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Clause 31 Section 269SS / 269T Loan & Deposit Audit File: Analytical schedules verifying banking-channel compliance for loans, deposits, and specified advances exceeding ₹20,000, including journal entry loan transfers and penalty defense documentation under Section 271D and 271E.
Clause 44 GST Expenditure Reconciliation Schedule: Table-wise breakdown linking general ledger expenses to GSTR-2B and GSTR-3B filings, segregating registered, composite, exempt, and unregistered vendor expenditure with zero mathematical variance.
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