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GST
OUR VISION
Our Clients' Satisfaction is our objective and mission.......
OUR VISION
Our vision is to serve wide spectrum of Indian Industries.
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
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Goa VAT
Acts
Rules
Notifications
Circulars
Forms
S No
Name
Type
1
The Goa Value Added Tax Act 2005
Act
2
C.S.T Act
Act
3
The Goa Tax on Luxuries (Twelfth Amendment) Act, 2012
Act
4
The Goa Tax on Luxuries (Eleventh Amendment) Act, 2009
Act
5
The Goa Tax On Luxuries(Amendment) Act,2006
Act
6
The Goa Tax On Luxuries Act,1988
Act
7
The Goa Entertainment Tax (Amendment) Act, 2013 (Goa Act 7 of 2013)
Act
8
The Goa Entertainment Tax (Amendment) Act, 2006
Act
9
The Goa Entertainment Tax (Amendment) Act, 2006
Act
10
The Goa Entertainment Tax Act, 1964
Act
11
The Goa Tax on Entry of Goods (Amendment) Act, 2013 (Goa Act 5 of 2013)
Act
12
The Goa Tax on Entry of Goods Act, 2000
Act
S No
Name
Type
1
The Goa Value Added Tax Rules 2005
Rules
2
The Central Sales Tax (Goa) Rules, 1973
Rules
3
The Goa Tax on Luxuries (Sixth Amendment) Rules, 2010
Rules
4
The Goa Tax On Luxuries(Amendment) Rules,2007
Rules
5
The Goa Tax On Luxuries Rules, 1988
Rules
6
Goa Entertainment Tax Rules, 2007
Rules
7
The Goa Entertainment Tax Rules, 1965
Rules
8
Entry Tax Rules
Rules
S No
Date
Number
Heading
Type
1
2
3
4
5
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233
items in
5
pages
1
28 Apr 16
No. CCT/12-2/2016-17/662 & No. CCT/12-2/2016-17/663
Order extending the time period for filing of annual VAT/CST return, by 30 days & Notification extending the time limit for completion of assessments for 2012-13 upto 15/5/2016
VAT
2
31 Mar 16
Notification No. 4/5/2005-Fin(R&C)(133)
Notification No. 4/5/2005-Fin(R&C)(133)
VAT
3
30 Mar 16
Notification No. 4/5/2005-Fin(R&C)(134)
Budget Amendments - Increase in VAT rate on Motor Spirit, ATF, RLNG, LMVs costing Rs. 15 lakh or above, Two wheelers costing Rs. 2 lakh or above; Exemption of Country Liquor produced by Bhaticars
VAT
4
30 Mar 16
Notification No. 30/1/2006-Fin(R&C)(29) and (30)
Amendment of Exemption Notification applicable for off-season and amendment of Schedule I
Luxury Tax
5
30 Mar 16
Notification No. 3/2/2006-Fin(R&C)(22)
Casino Entry Fees increased from Rs. 700/- to Rs. 1000/-
Entertainment
6
30 Mar 16
Notification No. 5/11/2008-Fin(R&C)(18)
Increase in Entry Tax rate on LMVs costing Rs. 15 lakh or above, Two wheelers costing Rs. 2 lakh or above
Entry Tax
7
30 Mar 16
Notification No. 5/11/2008-Fin(R&C)(17)
Amendment of Schedule I appended to the Act
Entry Tax
8
22 Mar 16
Notification No. 3/2/2006-Fin(R&C)(21)
Substitution of Note (3) to Schedule 'D' regarding returning of counterfoils of casino tickets
Entertainment
9
17 Mar 16
Notification No. CCT/12-2/15-16/5642
Period for completion of assessments for FY 2012-13 extended by one month
VAT
10
28 Jan 16
Due date for filing of VAT returns for the QE 31/12/2015
Due date for filing of VAT returns for the QE 31/12/2015 extended till 29/02/2016
VAT
11
21 Jan 16
Notification No. 4/5/2005-Fin(R&C)(132)
Conditions for Defense Personnel for availing concessional rate of tax for purchase of Motor Vehicles
VAT
12
30 Dec 15
Notification No. 4/5/2005-Fin(R&C)(131)
Category of dealers who shall file annual e-returns
VAT
13
30 Dec 15
Notification No. 4/5/2005-Fin(R&C)(130)
Category of dealers who shall file quarterly e-returns
VAT
14
23 Dec 15
Notification No. 4/5/2005-Fin(R&C)(129)
Notification u/s 6(4) for Oil Marketing Companies
VAT
15
27 Oct 15
Notification No. 4/5/2005-Fin(R&C)(128)
Date of effectivity for the amended definition of 'sale' i.e. inclusion of agreement carrying out the work of building, construction, etc of flats dwelling units, etc.
VAT
16
08 Oct 15
Notification No. 4/5/2005-Fin(R&C)(124), (125) and (126)
Taxing Authorities
VAT
17
01 Oct 15
Notification No. 4/5/2005-Fin(R&C)(123)
Appointment of Tax Recovery Officers
VAT
18
19 Sep 15
Notification No. 3/2/2006-Fin(R&C)(20)
Constitution of Tribunal
Entertainment
19
28 Jul 15
Notification No. 4/5/2005-Fin(R&C)(122)
Date for VAT/CST Returns filing for Quarter ending 30-06-2015 extended upto 28.10.2015
VAT
20
25 Jul 15
Notification No. 4/5/2005-Fin(R&C)(121)
Goa VAT(Tenth Amendment) Rules , 2015
VAT
21
23 Jul 15
No. CCT/12-2/11-12/1762
Extension for VAT/CST Return Filing for Quarter Ending 30-06-2015.
VAT
22
31 Mar 15
Notification No.30/1/2006-Fin(R&C)(28)
Exemption during Off Season
Luxury Tax
23
31 Mar 15
Notification No.30/1/2006-Fin(R&C)(27)
Amendment of Schedule 'I'
Luxury Tax
24
31 Mar 15
Notification No. 4/5/2005-Fin(R&C)(120)
Mobiles Costing more than Rs. 12000 excluded from list of IT Products
VAT
25
31 Mar 15
Notification No. 4/5/2005-Fin(R&C)(119)
Amendments to Schedule 'B' 'C' 'D' 'E'(Implementataion of Budget Proposal)
VAT
26
31 Mar 15
Notification No. 4/5/2005-Fin(R&C)(118)
Withdrawal of Special CST Rate for IT Products
VAT
27
30 Mar 15
Notification No. 4/5/2005-Fin(R&C)(117)
Amendments of Schedule 'C'(Oil Marketing Companies)
VAT
28
26 Mar 15
CCT/12-2/14-15/4797
Extension of Period of Assessment for F.Y. 2011-12 by Six Months
VAT
29
31 Dec 14
Notification No. 4/5/2005-Fin(R&C)(116)
Change in VAT Rates for Petrol
VAT
30
24 Dec 14
Notification No. 4/5/2005-Fin(R&C)(115)
Amendment to Value Added Tax Rules,2005
VAT
31
28 Oct 14
Notification No. 4/5/2005-Fin(R&C)(114)
Change in Rate of Tax on Refrigeration Bodies & Bus Bodies
VAT
32
31 Jul 14
Notification No. 4/5/2005-Fin(R&C)(112)
Change in VAT Rates for Petrol & Diesel
VAT
33
26 Jun 14
Notification No. 4/5/2005-Fin(R&C)/1083
Additional Period of Benefit of Tax exemption Under NPV Scheme
VAT
34
05 Jun 14
Notification No.3/2/2006-Fin(R&C)/19/995
Amendment to Goa Entertainment Tax Rules,2007
Entertainment
35
29 May 14
Notification No. 4/5/2005-Fin(R&C)(111)
Amendments to Schedule 'C'
VAT
36
23 May 14
Notification No. 4/5/2005-Fin(R&C)(110)
Amendments to NPV Scheme
VAT
37
09 May 14
Notification No. 4/5/2005-Fin(R&C)(109)
Amendments to Schedules 'B' & 'C'
VAT
38
09 May 14
Notification No. 5/11/2008-Fin(R&C)(16)
Entry Tax for Goods transported from one local area to other local area
Entry Tax
39
09 May 14
Notification No. 5/11/2008-Fin(R&C)(15)
Amendments to Schedule I
Entry Tax
40
28 Mar 14
Notification No. 3/2/2006-Fin(R&C)(18)
Entry Fees on Casinos w.e.f. 01.04.2014
Entertainment
41
24 Dec 13
Notification 3/2/2006-Fin(R&C)(17)
Changes in Schedule `A` \nChanges in Schedule `E`
Entertainment Tax
42
04 Dec 13
Notification for Applications Invited For Filling Up Posts Of Commercial Tax Inspectors
VAT
43
28 Sep 13
Notification No. 4/2005-Fin(R&C)(108)
The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment (Fifth Amendment) Scheme, 2013
VAT
44
26 Sep 13
Notification No. CCT/12-2/13-14/2206
Due date for VAT Assessments of 2010-11 extended till 31-03-2014
VAT
45
29 May 13
Notification 4/5/2005-Fin(R&C) (107)
The Goa Value Added Tax (Seventh Amendment) Act, 2013 (Goa Act 12 of 2013)shall come into force on 1st day of June, 2013.
VAT
46
29 May 13
Notification 5/11/2008-Fin(R&C) (14)
Notification 5/11/2008-Fin(R&C) (14)
VAT
47
22 May 13
The Goa Value Added Tax (Seventh Amendment) Act, 2013 (Goa Act 12 Of 2013)
VAT
48
16 May 13
Notification no 4/5/2005-Fin(R&C)(106)
Notification no 4/5/2005-Fin(R&C)(106)
VAT
49
26 Apr 13
Notification for change is Application process for applying for Post Of Commercial Tax Inspectors
VAT
50
18 Apr 13
Notification for Guidelines framed by Government of Goa For Filling Up Posts Of Commercial Tax Inspectors
VAT
S No
Date
Number
Heading
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S No
Number
Heading
1
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3
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3
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1
Form IV
Declaration under the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005
2
FORM VAT- III (* NEW)
FORM VAT- III (* NEW)
3
FORM VAT- XV (*NEW)
Amendment to the Schedules B and D of Act.
4
FORM VAT- XXXII
Letter Of Authority
5
FORM VAT- XXXI
Application For Raising Objection As To The Jurisdiction Of Any Officer Or Person
6
FORM VAT- XXX
Declaration (Under Entry (23) of Schedule ‘B’ to the Goa Value Added Tax Act, 2005)(Act 9 of 2005)
7
FORM VAT- XXIX
Application for claim of reimbursement of tax paid on purchases made by specialized agencies of UNO, etc. under sub-section (1) of section 6 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)
8
FORM VAT- XXVIII
Register For Tax Deduction At Source Made Under Section 28 Of The Goa Value Added Tax Act, 2005 (Act 9 Of 2005)
9
FORM VAT- XXVII
Quarterly Statement Of Tax Deducted At Source For The Period From _________To __________
10
FORM VAT- XXVI
Application For Refund Of Tax Under Section 34(1) Of The Goa Value Added Tax Act, 2005(Act 9 Of 2005)
11
FORM VAT- XXV
Registration Certificate for an Employer
12
FORM VAT- XXIV
Application by an Employer for the grant of Registration under Section 28(1) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)
13
FORM VAT- XXIII
Certificate Of Recovery Of Arrears
14
FORM VAT- XXII
Certificate Of Enrollment
15
FORM VAT- XXI
Application For Enrollment As A Sales Tax Practitioner
16
FORM VAT- XX
Declaration
17
FORM VAT- XIX
Notice Of Rectification Of Clerical Or Arithmetical Mistake
18
FORM VAT- XVIII(QUADRUPLICATE)
Challan for remittance of tax deducted at source Under section 28(2) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).(Quadruplicate)
19
FORM VAT- XVIII(TRIPLICATE)
Challan for remittance of tax deducted at source Under section 28(2) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).(Triplicate)
20
FORM VAT- XVIII(DUPLICATE)
Challan for remittance of tax deducted at source Under section 28(2) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).(Duplicate)
21
FORM VAT- XVIII(ORIGINAL)
Challan for remittance of tax deducted at source under section 28(2) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).(Original)
22
FORM VAT- XVII
Memorandum of appeal to the Appellate Authority/Tribunal under section 35/36 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)
23
FORM VAT- XVI
Refund Adjustment order
24
FORM VAT- XIV
Certificate of Composition of tax under section 7 of the Goa Value Added Tax Act, 2005(Act 9 of 2005)
25
FORM VAT- XIII
Application For Opting For Composition Of Tax Payable By The Dealer Under Section 7 Of The Goa Value Added Tax Act, 2005 (Act 9 Of 2005).
26
FORM VAT- XII(COUNTERFOIL)
Refund Voucher (Counterfoil)
27
FORM VAT- XII
Refund Voucher
28
FORM VAT- XI
Demand Notice
29
FORM VAT- X
Order Of Assessment/Provisional Assessment/Protective Assessment/Re-Assessment Under Section 29/30/31/32 Of The Goa Value Added Tax Act, 2005 (Act 9 Of 2005).
30
FORM VAT IX
Notice of re-assessment under section 31 of the Goa Value Added Tax Act, 2005(Act 9 of 2005).
31
FORM VAT VIII
Notice under section 29/30/32 of the Goa Value Added Tax Act, 2005(Act 9 of 2005).
32
FORM VAT- VII
Certificate Of Tax Deduction At Source
33
FORM VAT- VI
DEMAND NOTICE FOR TAX NOT PAID/SHORT PAID WITH RETURN
34
FORM VAT- V (QUADRUPLICATE)
CHALLAN 0040 – Taxes on Sales, Trade, etc.(Quadruplicate)
35
FORM VAT- V (TRIPLICATE)
CHALLAN 0040 – Taxes on Sales, Trade, etc.(Triplicate)
36
FORM VAT- V (DUPLICATE)
CHALLAN 0040 – Taxes on Sales, Trade, etc.(Duplicate)
37
FORM VAT- V (ORIGINAL)
CHALLAN 0040 – Taxes on Sales, Trade, etc.(Original)
38
FORM VAT- IV
FORM VAT- IV
39
FORM VAT- II
Registration Certificate Under Section 18 Of The Goa Value Added Tax Act, 2005.
40
FORM VAT- I
Application for the grant of Certificate of Registration under section 18 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).
41
Form LUX - 27
Audit Report
42
Form LUX - 26
Certificate of Registration
43
Form LUX - 25
Advance collected towards booking of premises/Accommodation with Luxuries provided for other purposes
44
Form LUX - 24
Abstract of the monthly occupancy of the Accommodation with luxuries provided for other purposes
45
Form LUX - 23
Daily account of occupancy of the premises/Accommodation with Luxuries provided for other purposes
46
Form LUX - 22
Abstract of monthly occupancy as per register in Form LUX. 21 in respect of accommodation provided for commercial purposes
47
Form LUX - 21
Daily Account of Occupancy of Accommodation provided for commercial purposes
48
Form LUX - 20
Authority under section 43 of the Goa Tax on Luxuries Act, 1988
49
Form LUX - 19
Notice under the proviso to section 36 of the Goa Tax on Luxuries Act, 1988.
50
Form LUX - 18
Appeal against an order of assessment and/or penalty under section 14 of the Goa Tax on Luxuries Act, 1988
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News
16 Oct 26
Govt Plans to Revise GST Inspection Rules to Reduce Unnecessary Checks on Goods Vehicles
Chennai ITAT Upholds Section 153C Jurisdiction Relying on Seized Material, Restores ?13.53 Cr Addition
India’s FY27 Net Direct Tax Collections Rise 13.21% to ?13.38 Lakh Crore as of Oct 14
Central Excise Duty Revised to Rs 2.5 and Rs 8.5 Per Litre from 16th October 2026
RBI Clarifies Foreign Exchange Risk Reserve Rules for Authorised Dealers
15 Oct 26
CBIC Chairman Discusses 57th GST Council Reforms with Trade Associations in Bengaluru
GST E-Invoicing May Soon Extend to Services Imported from Unregistered Companies Under RCM
UPI MDR on Select Merchant (P2M) Transactions to Be Implemented Immediately After Diwali
FM Sitharaman: LTCG Tax Removal May Be Discussed During Budget Consultations
14 Oct 26
Andhra Pradesh HC Declares Section 147A of IT Act Unconstitutional
CBIC Clarifies GST on Food Delivery Services Reduced to 5%, No New Tax
Delhi HC Rejects Firm’s Rs. 1 Cr Refund Claim for Income Tax Paid on Partner’s Behalf
UPI MDR on Select Merchant Transactions to Be Implemented After Diwali 2026
FM Sitharaman Open to Hearing Views on LTCG Tax Removal Ahead of Budget 2027-28
13 Oct 26
Madras HC Quashes Rs. 5.50 Cr GST Demand Raised on Projected Revenue from Uncommenced Construction
Bombay HC Rules IT Department Need Not Wait for Certified Copy of Digitally Signed Order
Income Tax Dept Detects Tax Evasion Exceeding ?25,000 Cr by Restaurants
No New GST on Food Delivery Services. Rate Reduced to 5%, Clarifies CBIC
ICSI Seeks MCA Annual Filing Due Date Extension Till 31st Dec 2026 Without Additional Fees
12 Oct 26
GST Portal Enables GSTR-9 and GSTR-9C Filing for FY 2025-26
RBI Hikes Repo Rate by 25 Basis Points to 5.50% in October 2026
GST Council Allows Employers to Claim Input Tax Credit on Health and Life Insurance Premiums
Karnataka HC: Director Cannot Individually Challenge Income Tax Search Against Company
11 Oct 26
GST Council Proposes E-Way Bill Rule Reforms to Improve Goods Transportation
GST Council Recommends Major Compliance Reforms: IPR Taxation, Late Fee Relief and E-Invoicing Changes
GST Council Approves Faster GST Registration and Quicker Refunds
GST Council Recommends No GST Notices For Tax Demands Below Rs 10,000
10 Oct 26
GST Council Scraps Arrest Powers and Increases Prosecution Threshold from ?1 Cr to ?5 Cr
RBI Announces Regulatory Measures for the Foreign Exchange Market
GST Council Recommends Major Compliance Reforms: IPR Taxation, Late Fee Relief and E-Invoicing Changes
07 Oct 26
ICSI Seeks MCA Annual Filing Due Date Extension Till 31st Dec 2026 Without Additional Fees
Gujarat AAR Rules No GST Applicable on Amounts Recovered from Employees Towards Canteen Meals
GST Council May Consider Proposals on Arrest Powers, ITC Protection & Prosecution Threshold at Upcoming Meeting
Mumbai ITAT Quashes Rs. 1.23 Crore Penalty, Says Tax Claim Rejection Alone Doesn’t Prove Concealment
ICAI Suggests Major GST Registration and Refund Reforms to Ease Taxpayer Compliance
ICAI E-Way Bill Handbook 2026: Check GST Applicability, Exemptions and Validity Rules
New FEMA Rule From October 2026: Freelancers and Service Exporters Must File EDF
06 Oct 26
Delhi HC Raises Concern Over No Time Limit for Duplicate PAN Cancellation
ITAT Grants Relief to Senior Citizen Who Mistakenly Paid Rs. 9.91 Lakh Tax on Tax-Free Bond Interest
Agra GSTAT Says Service Tax on Cancelled Pre-GST Flat Bookings Can’t Be Availed as ITC
UPI Charges From 15th Oct 2026: 0.4% MDR on Payments Above Rs 2000
05 Oct 26
SEBI New Rules for Stock Brokers: Investor Awareness Messages Mandatory From 1st Nov 2026
GST Council to Consider Scrapping Arrest Powers on 7th October 2026
04 Oct 26
Central Excise Duty Rates Revised: Rs 16 and Rs 10.5 Per Litre Effective 1st October 2026
GST Portal Launches Multi-State Registration Facility Using One Master TRN
02 Oct 26
Delhi HC Refuses to Quash GST SCN, Says Audit Proceedings Differ From Section 74 Adjudication
RBL Bank Receives SCN with GST Demand of Over ?173.08 Cr for Alleged Wrongful ITC Claim
Gross GST Collection Rises 14.7% to Rs 2.04 Lakh Crore in September 2026
Delhi HC Directs Opening of Taxpayer’s Locker Seized for More Than 30 Years
Lucknow GSTAT Quashes Rs. 63.72 Lakh Penalty, Holds E-Invoice Lapse Alone Can’t Prove Tax Evasion
All News
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
18 Oct 26
Payment of tax for the Jul-Sep quarter by taxpayers under the Composition Scheme.
20 Oct 26
Monthly return by persons outside India providing online information and database access or retrieval services, for September.
20 Oct 26
To add/amend particulars (other than GSTIN) in the GSTR-1 of September. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B.
20 Oct 26
Summary return cum payment of tax for September by monthly filers (other than QRMP).
21 Oct 26
Filing of the Tax Audit Report, where the due date of the ITR is 30 November.
22 Oct 26
Add/amend particulars (other than GSTIN) in the GSTR-1 of the Sep quarter, by quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B.
22 Oct 26
Summary return for the Jul-Sep quarter by quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.
24 Oct 26
Add/amend particulars (other than GSTIN) in the GSTR-1 of the Sep quarter, by quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B.
24 Oct 26
Summary return for the Jul-Sep quarter by quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
25 Oct 26
Half-yearly details of goods/capital goods sent to and received from job workers, for Apr-Sep, for turnover above ?5 crore.
26 Oct 26
Filing of the Cost Audit Report for 2025-26 by companies to whom cost audit applies (within 30 days of submission by the Cost Auditor).
28 Oct 26
Return for September by persons with a Unique Identification Number (UIN), such as embassies, to claim a GST refund on goods and services purchased by them.
29 Oct 26
Filing of financial statements for FY 2025-26 by companies (other than OPCs), with the ROC (within 30 days of the AGM).
29 Oct 26
Report on the AGM by a listed company, where the AGM was held on 30 September (within 30 days of AGM completion).
29 Oct 26
Statement of Accounts and Solvency for 2025-26, to be filed by every LLP.
30 Oct 26
Half-yearly return by Nidhi companies for April to September.
30 Oct 26
Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii)] for purchase of property, and payment of rent above ?50,000 pm by an individual or HUF (not liable to tax audit) where the lease has terminated, and certain other payments made by an individual/HUF, for September. (Rent TDS: else to be deposited on an annual basis by 30 April of the next year, for total rent above ?50,000 pm paid during Tax Year 2025-26.)
31 Oct 26
Employees' Enrolment Campaign 2026 allows enployers to enrol left-out employees (who joined between 01.04.2009–31.03.2026) at a nominal ?100 damages, with employee share waived if not previously deducted — available even to establishments under inquiry.
31 Oct 26
Option to avail QRMP for Oct-Dec onwards.
31 Oct 26
Specified companies (receiving supplies from Micro & Small Enterprises, with outstanding dues exceeding 45 days) to file details of all outstanding dues to Micro or Small Enterprise suppliers, for Apr-Sep. Details of MSME vendors must be given even where payment was made within 45 days.
31 Oct 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.
31 Oct 26
Furnishing of particulars for claiming relief u/s 89, if the assessee is required to submit the ITR by 31 October.
31 Oct 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).
31 Oct 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).
31 Oct 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.
31 Oct 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.
31 Oct 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.
31 Oct 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.
31 Oct 26
Filing of income tax returns by companies, partnership firms etc. (audit applicable).
31 Oct 26
Filing of the report u/s 92E for international transactions and specified domestic transactions.
31 Oct 26
Filing of the Audit Report u/s 80JJAA(2) for additional employment, where the due date of the ITR is 30 November.
31 Oct 26
Filing of other Audit Reports, where the due date of the ITR is 30 November.
31 Oct 26
Quarterly TDS/TCS statements for Jul-Sep. Details of Form 121 (15G/15H) cases are also to be shown in Form 140. (TCS filing date has also been aligned with TDS.)
31 Oct 26
Deposit of TDS on Virtual Digital Assets u/s 393(1) [Table Sl. No.8(vi)] for September.
31 Oct 26
E-filing of information on declarations received in Form 97 (60), up to 30 September.
31 Oct 26
Statement of Financial Transactions by depositories, registrars and share transfer agents, reporting capital gains on transfer of listed securities or mutual fund units, for Apr-Sep.
All Due Date
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