GST Updates
10 August 2026
QRMP Scheme: Quarterly GSTR-1 & GSTR-3B Filing for Small Taxpayers
Businesses with turnover up to Rs. 5 crore can opt for quarterly GSTR-1 and GSTR-3B filing under QRMP while paying tax monthly via PMT-06.
GSTC Compliance Desk
Tax & Compliance Desk, GSTC INDIA GROUP
The compliance desk tracks due dates, notifications and circulars from GSTN, CBDT, CBIC and MCA, and translates them into practical steps for businesses.
Articles by GSTC Compliance Desk (21)
Company & LLP
07 August 2026
AOC-4 & MGT-7 Due Dates FY 2025-26: AGM, Penalties & CCFS-2026
AGM by 30 September 2026, AOC-4 within 30 days and MGT-7 within 60 days of the AGM. Late filing costs Rs. 100 per day per form with no cap.
GST Updates
05 August 2026
GST Notice Reply Guide: ASMT-10, DRC-01, REG-17 & Show Cause Notices
Learn how to respond to common GST notices - ASMT-10 scrutiny, DRC-01 demand, REG-17 cancellation - with timelines, documents and safe reply steps.
GST Updates
04 August 2026
GSTR-1 & GSTR-3B Due Dates August 2026: Late Fee & Interest Calculator
GSTR-1 for July 2026 is due by 11 August (monthly) and GSTR-3B by 20 August 2026. Know quarterly QRMP dates and what late filing costs you.
GST Updates
30 July 2026
GST Registration Cancellation & Revocation: Steps, Forms & Timelines
Surrender or face cancellation of GST registration? Understand REG-16 surrender, REG-17 cancellation notices, GSTR-10 final return and REG-21 revocation.
Company & LLP
28 July 2026
LLP Annual Filing FY 2025-26: Form 11 by 30 May 2026, Form 8 by 30 Oct 2026
Every LLP must file Form 11 (annual return) within 60 days of the financial year end and Form 8 (statement of accounts & solvency) by 30 October 2026.
Income Tax
28 July 2026
ITR Due Dates AY 2026-27: New Staggered Calendar (July 31, Aug 31, Oct 31)
ITR-1/ITR-2 by 31 July 2026, ITR-3/ITR-4 non-audit by 31 August, audit cases by 31 October. Budget 2026 introduced the staggered calendar for AY 2026-27.
Company & LLP
26 July 2026
Private Limited Company Annual Compliance Checklist (FY 2025-26)
A month-by-month compliance checklist for private limited companies for FY 2025-26: AGM, AOC-4, MGT-7, DPT-3, MSME-1, DIR-3 KYC, income tax and GST.
ITR & Returns
24 July 2026
Revised, Belated and Updated ITR: Which Option Fixes Your AY 2026-27 Return
Missed the due date or made an error? Compare revised (till 31 Mar 2027), belated (by 31 Dec 2026), and updated (anytime in 3 years) return options, fees and eligibility for AY 2026-27.
Income Tax
22 July 2026
TDS Rates & Sections FY 2025-26: Quick Reference for Deductors
Key TDS sections and rates for FY 2025-26: salary 192, interest 194A, rent 194I, contract 194C, professional fees 194J - with quarterly return due dates.
ITR & Returns
22 July 2026
Which ITR Form to File for AY 2026-27: ITR-1 to ITR-7 Selection Guide
ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 or ITR-7? A decision tree for AY 2026-27 covering salary, capital gains, business, presumptive, LLP, company, trust and NRI cases.
Company & LLP
20 July 2026
DIR-3 KYC Now Triennial: New Rule & What Directors Must Do
MCA changed DIR-3 KYC from annual to triennial filing effective FY 2025-26. Directors who filed for FY 2025-26 are next due by 30 June 2028 - until they are, update changes within 30 days.
ITR & Returns
16 July 2026
ITR E-Verification in 2026: Methods, 30-Day Rule & What Happens if You Skip
Filing the ITR is only half the job - e-verification within 30 days makes it valid. Aadhaar OTP, net banking, DSC, EVC and the new upload flows - and the consequences of delay.
Compliance Calendar
15 July 2026
FY 2026-27 Compliance Calendar: ITR, GST, TDS, ROC & EPF Due Dates
Every important due date for FY 2026-27 in one calendar: income tax returns, quarterly TDS, GST, ROC annual filings, EPF contributions and advance tax instalments.
Income Tax
15 July 2026
Advance Tax Instalments FY 2025-26: 15 June, 15 Sep, 15 Dec, 15 Mar
Pay advance tax in four instalments - 15%, 45%, 75%, 100% - by 15 June, 15 September, 15 December 2026 and 15 March 2026. Interest under 234B/234C for defaults.
Income Tax
12 July 2026
Income Tax Notices Explained: 143(1), 142(1), 143(2) & 148 Reopening
What to do when you get an income tax notice - intimation under 143(1), information call under 142(1), scrutiny under 143(2) and reopening under 148.
ITR & Returns
12 July 2026
Missed Your ITR? Notices, Section 139(9) Fixes and Solutions for AY 2026-27
What actually happens if you never filed: Section 139(9) defective notices, 142(1) notices, late fees, blockage of refunds, and the fastest ways to regularise - including updated returns and condonation routes.
Income Tax
08 July 2026
Form 16, 26AS & AIS Reconciliation Before Filing ITR for AY 2026-27
Compare your Form 16, Form 26AS and AIS before filing ITR for AY 2026-27. Mismatches trigger notices. A simple 5-step reconciliation process with a checklist.
Compliance Calendar
05 July 2026
Tax Audit Under Section 44AB: Who, When and How (AY 2026-27)
Tax audit thresholds for AY 2026-27: Rs. 1 crore (2 crore digital) for business, Rs. 75 lakh (1 crore digital) for professionals. Presumptive limits, Form 3CA/3CB/3CD and filing deadlines.
ITR & Returns
30 June 2026
Presumptive Taxation: 44AD, 44ADA & 44AE Explained for AY 2026-27
Declare 6% (8% digital) business profit or 50% professional profit without books - 44AD up to Rs. 2 crore, 44ADA up to Rs. 75 lakh, 44AE for goods vehicles. Rules, conditions and traps.
Company & LLP
25 June 2026
DPT-3 & MSME-1: The Two ROC Filings Every Company Quietly Misses
DPT-3 due 30 June 2026 and MSME-1 every half-year - many companies miss these because they are not publicised. Requirements, penalties and who must file.