P V R & Associates

News, Due Date Reminder and Location

News

02 Nov 26
GST Refund Rules Amended to Enable Automated Processing & Faster Approvals
01 Nov 26
CBIC Issues GST Rate Clarifications on Toys, Used Cars, Sublimation Paper and Bio-Stimulants
ITAT Ahmedabad Rules Land Sale Gains Taxable as Capital Gains, Allows REIT Income Exemption
CBIC Issues GST Clarifications on R&D and Consultancy Services
31 Oct 26
SC: Income Tax Reassessment Proceedings Invalid Without Mandatory Notice U/S 143(2) of IT Act, 1961
CBDT Notifies New Rules for Merger of Registered Non-Profit Organisations Under Income Tax Rules 2026
30 Oct 26
GST Update 2026: CBIC Issues Clarification on R&D and Consultancy Services
CBIC Expands GST E-Invoicing to RCM Supplies and Import of Services from January 1, 2027
Govt Notifies 5% GST on Pre-Packaged Fertilisers & Retreaded Tractor Tyres from November 1, 2026
CBIC Introduces Automatic GST Registration Cancellation, Substitutes Rule 20
29 Oct 26
CBIC Announces November 1, 2026 as Effective Date for Sections 153 to 155 of Finance Act, 2026
GST Export Refunds: CBIC Clarifies Payment Realisation Rules and Recovery Under Rule 96B
CBIC Issues 7 Key Clarifications on Input Service Distributor (ISD) Under GST
GST Portal e-Invoice Services to Remain Temporarily Unavailable on 31st Oct and 1st Nov 2026
28 Oct 26
GSTAT Lucknow Holds Delayed Stock Entries Alone Can’t Justify Confiscation
CBIC Issues New GST Registration Guidelines to Facilitate Genuine Applicants U/S 168(1) of CGST Act
CBIC Clarifies GST Demand Rules: No Mechanical Fraud Allegations or Unreasoned Orders
CBIC Issues New GST Notifications: RCM, Registration and TDS Changes from 1st Nov 2026
27 Oct 26
Phase II reorganisation of Keralam’s State GST department under way
ITAT Ahmedabad Deletes Penalty for Misreporting of Income Over PF and ESI Disallowance
Gujarat HC: GST Authorities Must Inform Taxpayers About Outstanding Audit Documents Within a Reasonable Time
26 Oct 26
PM Modi`s Rs 12 Lakh Tax Relief Remark Sparks Debate Over Taxpayers` Rights
CBDT Clarifies Tax Treatment of BSNL and MTNL VRS-2019 Compensation Under Section 10(10C)
MCA Extends FY 2025-26 Annual Filing Deadlines: AOC-4 Due by 31st Dec 2026, MGT-7 by 31st Jan 2027
25 Oct 26
ITAT Patna Sets Aside Assessment, Directs Fresh Examination of Property Investment & Section 80C Deduction
Rajasthan Launches Statewide GST Enforcement Drive, Detects Potential Tax Irregularities Worth Rs. 2.85 Cr
24 Oct 26
Bombay HC: Proportionate Rights Shares Not Taxable U/S 56(2)(x) Solely Due to Price Difference
Centre to Seek Public Comments on Revised GST Return Forms from November 1
ITAT Ahmedabad Condones 218-Day Delay, Remands Senior Citizen’s LTCG Case for Fresh Hearing
23 Oct 26
CBIC Appoints Common Adjudicating Authority for 7 Customs Notices Against Amway India
GST Reforms to Begin from 1st Nov 2026: Major Changes from April 2027
Orissa HC Issues Notice on Plea Challenging Constitutional Validity of Section 147A of IT Act
UP Govt Introduces Interest Waiver Scheme-2026, Offers Up to 100% Relief on Eligible Tax Arrears
Orissa HC Issues Notice on Plea Challenging Constitutional Validity of Section 147A of IT Act
22 Oct 26
Thiruvananthapuram GSTAT Allows Cashew Exporter to Recover IGST Paid Twice Due to Clerical Errors in GST Returns
Allahabad HC Quashes GST Registration Cancellation Order for Ignoring Taxpayer’s Contentions & Lack of Reasons
GST Council Proposes Simpler Compliance Amid Heavy Tax Payments and ITC Challenges
GST Council Proposes Removing ITC Blocks to Reduce Business Tax Costs
21 Oct 26
CBDT Notifies Form 173A for Tax Exemption Claims on Govt Securities Under Income Tax Act 2025
CBDT Exempts Maharajah INR Bond Interest from TDS for Tax Year 2026-27 Onwards
GSTN Introduces New E-Invoicing Facility for Recipient-Generated Self-Invoices Under RCM
GSTAT Issues SOP on Security Code Regeneration for Appellants and Respondents
Gujarat HC Sets Aside Rs. 43.43 Cr GST Demand Against Amul Over Common Expenses
20 Oct 26
TDS Challan for FY 2025-26 Valid for TY 2026-27 Under Cross-Year Utilisation Rules
Investment Banker Urges India to Scrap Capital Gains Tax on Foreign Investors
FM Sitharaman Flags AI-Driven Capital Outflows as Concern for Indian Stock Markets
19 Oct 26
GSTAT Raipur Affirms Rs. 5.96 Lakh GST Penalty for Expired E-Way Bill Under Section 129
GSTAT Issues Standard Operating Procedure (SOP) for Branch Officer-to-Branch Officer (BO-to-BO) Case Transfers
GSTN Introduces New E-Invoicing Facility for Recipient-Generated Self-Invoices Under RCM
Delhi GSTAT Orders Builder to Pay Rs. 31.20 Lakh with Interest to 66 Homebuyers for Not Passing on ITC Benefits

02 Nov 26

GST Refund Rules Amended to Enable Automated Processing & Faster Approvals

01 Nov 26

CBIC Issues GST Rate Clarifications on Toys, Used Cars, Sublimation Paper and Bio-Stimulants

ITAT Ahmedabad Rules Land Sale Gains Taxable as Capital Gains, Allows REIT Income Exemption

CBIC Issues GST Clarifications on R&D and Consultancy Services

31 Oct 26

SC: Income Tax Reassessment Proceedings Invalid Without Mandatory Notice U/S 143(2) of IT Act, 1961

CBDT Notifies New Rules for Merger of Registered Non-Profit Organisations Under Income Tax Rules 2026

30 Oct 26

GST Update 2026: CBIC Issues Clarification on R&D and Consultancy Services

CBIC Expands GST E-Invoicing to RCM Supplies and Import of Services from January 1, 2027

Govt Notifies 5% GST on Pre-Packaged Fertilisers & Retreaded Tractor Tyres from November 1, 2026

CBIC Introduces Automatic GST Registration Cancellation, Substitutes Rule 20

29 Oct 26

CBIC Announces November 1, 2026 as Effective Date for Sections 153 to 155 of Finance Act, 2026

GST Export Refunds: CBIC Clarifies Payment Realisation Rules and Recovery Under Rule 96B

CBIC Issues 7 Key Clarifications on Input Service Distributor (ISD) Under GST

GST Portal e-Invoice Services to Remain Temporarily Unavailable on 31st Oct and 1st Nov 2026

28 Oct 26

GSTAT Lucknow Holds Delayed Stock Entries Alone Can’t Justify Confiscation

CBIC Issues New GST Registration Guidelines to Facilitate Genuine Applicants U/S 168(1) of CGST Act

CBIC Clarifies GST Demand Rules: No Mechanical Fraud Allegations or Unreasoned Orders

CBIC Issues New GST Notifications: RCM, Registration and TDS Changes from 1st Nov 2026

27 Oct 26

Phase II reorganisation of Keralam’s State GST department under way

ITAT Ahmedabad Deletes Penalty for Misreporting of Income Over PF and ESI Disallowance

Gujarat HC: GST Authorities Must Inform Taxpayers About Outstanding Audit Documents Within a Reasonable Time

26 Oct 26

PM Modi`s Rs 12 Lakh Tax Relief Remark Sparks Debate Over Taxpayers` Rights

CBDT Clarifies Tax Treatment of BSNL and MTNL VRS-2019 Compensation Under Section 10(10C)

MCA Extends FY 2025-26 Annual Filing Deadlines: AOC-4 Due by 31st Dec 2026, MGT-7 by 31st Jan 2027

25 Oct 26

ITAT Patna Sets Aside Assessment, Directs Fresh Examination of Property Investment & Section 80C Deduction

Rajasthan Launches Statewide GST Enforcement Drive, Detects Potential Tax Irregularities Worth Rs. 2.85 Cr

24 Oct 26

Bombay HC: Proportionate Rights Shares Not Taxable U/S 56(2)(x) Solely Due to Price Difference

Centre to Seek Public Comments on Revised GST Return Forms from November 1

ITAT Ahmedabad Condones 218-Day Delay, Remands Senior Citizen’s LTCG Case for Fresh Hearing

23 Oct 26

CBIC Appoints Common Adjudicating Authority for 7 Customs Notices Against Amway India

GST Reforms to Begin from 1st Nov 2026: Major Changes from April 2027

Orissa HC Issues Notice on Plea Challenging Constitutional Validity of Section 147A of IT Act

UP Govt Introduces Interest Waiver Scheme-2026, Offers Up to 100% Relief on Eligible Tax Arrears

Orissa HC Issues Notice on Plea Challenging Constitutional Validity of Section 147A of IT Act

22 Oct 26

Thiruvananthapuram GSTAT Allows Cashew Exporter to Recover IGST Paid Twice Due to Clerical Errors in GST Returns

Allahabad HC Quashes GST Registration Cancellation Order for Ignoring Taxpayer’s Contentions & Lack of Reasons

GST Council Proposes Simpler Compliance Amid Heavy Tax Payments and ITC Challenges

GST Council Proposes Removing ITC Blocks to Reduce Business Tax Costs

21 Oct 26

CBDT Notifies Form 173A for Tax Exemption Claims on Govt Securities Under Income Tax Act 2025

CBDT Exempts Maharajah INR Bond Interest from TDS for Tax Year 2026-27 Onwards

GSTN Introduces New E-Invoicing Facility for Recipient-Generated Self-Invoices Under RCM

GSTAT Issues SOP on Security Code Regeneration for Appellants and Respondents

Gujarat HC Sets Aside Rs. 43.43 Cr GST Demand Against Amul Over Common Expenses

20 Oct 26

TDS Challan for FY 2025-26 Valid for TY 2026-27 Under Cross-Year Utilisation Rules

Investment Banker Urges India to Scrap Capital Gains Tax on Foreign Investors

FM Sitharaman Flags AI-Driven Capital Outflows as Concern for Indian Stock Markets

19 Oct 26

GSTAT Raipur Affirms Rs. 5.96 Lakh GST Penalty for Expired E-Way Bill Under Section 129

GSTAT Issues Standard Operating Procedure (SOP) for Branch Officer-to-Branch Officer (BO-to-BO) Case Transfers

GSTN Introduces New E-Invoicing Facility for Recipient-Generated Self-Invoices Under RCM

Delhi GSTAT Orders Builder to Pay Rs. 31.20 Lakh with Interest to 66 Homebuyers for Not Passing on ITC Benefits

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Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

07 Nov 26 E-filing of details of declarations in Form 127 received in October from buyers for non-deduction of TCS, at the income-tax e-filing portal with TAN login.

07 Nov 26 Payment of TDS/TCS of October. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.

07 Nov 26 Return of External Commercial Borrowings for October.

10 Nov 26 Monthly Return by e-commerce operators for October.

10 Nov 26 Monthly Return by Tax Deductors for October.

11 Nov 26 Monthly Return of Outward Supplies for October.

13 Nov 26 Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.

13 Nov 26 Monthly Return by Non-resident taxable person for October.

13 Nov 26 Monthly Return of Input Service Distributor for October.

14 Nov 26 Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in Sep, on purchase of property, rent above ?50,000 pm by certain individuals/HUF where the lease has terminated, certain other payments by individual/HUF and o

15 Nov 26 Issue of TDS certificates for Q2 of TY 2026-27.

15 Nov 26 Issue of TCS certificates for Q2 of TY 2026-27.

15 Nov 26 Details of Deposit of TDS/TCS of October by book entry by an office of the Government.

15 Nov 26 E-Payment of PF for October.

15 Nov 26 Payment of ESI for October

20 Nov 26 Add/amend particulars (other than GSTIN) in GSTR-1 of October. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Nov 26 Summary Return cum Payment of Tax for October by Monthly filers (other than QRMP). Claim input tax credit (ITC) for FY 25-26 in GSTR-3B. Issue Credit notes for FY25-26 . Reversal of ITC of FY 25-26 where supplier had filed GSTR-1/IFF but not filed GSTR-3B

20 Nov 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for October. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.

21 Nov 26 Online application by a new manufacturing domestic company (other than one to whom transfer pricing provisions apply), filing the ITR for the first time, for exercise of the option u/s 115BAB (15% tax).

21 Nov 26 Filing of the MAT/AMT Audit Report etc., where the due date of the ITR is 30 November.

21 Nov 26 Furnishing of declaration u/s 80GG in respect of rent paid for residential accommodation, if the assessee is required to submit the ITR by 31 October, extended to 21 Nov.

21 Nov 26 Furnishing of particulars for claiming relief u/s 89, if the assessee is required to submit the ITR by 31 October, extended to 21 Nov.

21 Nov 26 Online application by a domestic company (other than one to whom transfer pricing provisions apply), for exercise of the option u/s 115BAA (22% tax).

21 Nov 26 Online application by an individual/HUF carrying on business or profession, for exercise of the option u/s 115BAC(1), where the due date of the ITR is 31 October, extended to 21 Nov.

21 Nov 26 Online application by a resident co-operative society, for exercise of the option u/s 115BAD(1), where the due date of the ITR is 31 October, extended to 21 Nov.

21 Nov 26 Online application by a resident manufacturing co-operative society, for exercise of the option u/s 115BAE(1), where the due date of the ITR is 31 October, extended to 21 Nov.

21 Nov 26 Filing of income tax returns by companies, partnership firms etc. (audit applicable).

21 Nov 26 Statement of foreign income offered for tax for the previous year, and of foreign tax deducted or paid on such income, if the due date of the ITR is 31 October, extended to 21 Nov. (can be filed till end of assessment year)

25 Nov 26 Deposit of GST under QRMP scheme for October .

28 Nov 26 Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

29 Nov 26 Annual Return by OPCs and Small Companies.

29 Nov 26 Annual Return by companies other than OPCs and small companies.

29 Nov 26 Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.

30 Nov 26 Online Application for alternative tax regime if due date of ITR is 30 Nov.

30 Nov 26 Filing of Income Tax Return where Transfer Pricing applicable.

30 Nov 26 E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2025-26.

30 Nov 26 Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] for payment of rent above Rs.50,000 pm by an individual or HUF (not liable to tax audit) where the lease has terminated, purchase of property, certain other payments made

30 Nov 26 Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.

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