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All (76) Company Law (5) Compliance (2) GST (35) Income Tax (34)

Income Tax

Form No. 137 Due Date for August 2026 – TDS/TCS Paid Without Challan - 15 September 2026

By A. S. Darve & Co. 13 Sep 2026 3 min read

Form No. 137 Due Date for August 2026 – TDS/TCS Paid Without Challan Government offices that credit TDS or TCS to the Central Government through book adjustment, without production of a challan,...

#income_tax #deadline #compliance

Income Tax

Form 1 Filing by Stock Exchanges for Client Code Modifications – August 2026 - Due date: 15 September 2026

By A. S. Darve & Co. 13 Sep 2026 3 min read

Form 1 Filing by Stock Exchanges for Client Code Modifications – August 2026 Stock exchanges are required to furnish a monthly statement in Form No. 1 under the Income-tax Rules, 2026, reporting...

#income_tax #deadline #compliance

Income Tax

Upcoming Deadline: Issue of certificate in Form No. 132 for TDS in the month of July, 2026 — Due 14 Sep 2026

By A. S. Darve & Co. 13 Sep 2026 4 min read

FORM NO. 132 TDS CERTIFICATE FOR JULY 2026 – DUE DATE 14 SEPTEMBER 2026 The Income-tax Act, 2025 and Income-tax Rules, 2026 have introduced a new consolidated TDS certificate in Form No. 132. Fo...

#income_tax #deadline #compliance

GST

Upcoming Deadline: Summary of outward taxable supplies and tax payable by a non-resident taxable person — Due 13 Sep 2026

By A. S. Darve & Co. 12 Sep 2026 3 min read

GSTR-5: Summary of Outward Taxable Supplies and Tax Payable for Non-Resident Taxable Persons A non-resident taxable person carrying out occasional taxable supplies in India must comply with a separate...

#gst #deadline #compliance

GST

Upcoming Deadline: GSTR 6 is a monthly return for Input Service Distributors (ISD) to provide the details of their inward supplies & distributed Input Tax Credit (ITC). — Due 13 Sep 2026

By A. S. Darve & Co. 12 Sep 2026 3 min read

GSTR-6: Monthly Return for Input Service Distributors GSTR-6 is the monthly GST return filed by an Input Service Distributor (ISD) to report inward-service invoices and distribute eligible Input Tax C...

#gst #deadline #compliance

GST

Upcoming Deadline: Invoice Furnishing is an optional facility which enables the small registered person, furnishing the quarterly Form GSTR-1, to file their invoice details on monthly basis. — Due 13 Sep 2026

By A. S. Darve & Co. 12 Sep 2026 3 min read

Invoice Furnishing Facility (IFF) Under GST: A Practical Guide Invoice Furnishing Facility (IFF) is an optional GST facility for eligible taxpayers under the Quarterly Return Monthly Payment (QRMP) Sc...

#gst #deadline #compliance

Income Tax

Upcoming Deadline: Furnishing of declaration in Form No. 10BA (Income-tax Rules, 1962) — Due 31 Aug 2026

By A. S. Darve & Co. 30 Aug 2026 4 min read

Form 10BA for Section 80GG Deduction: Due Date 31 August 2026 Taxpayers claiming deduction under Section 80GG of the Income-tax Act, 1961 for rent paid on residential accommodation must furnish Form N...

#income_tax #deadline #compliance

GST

Key Takeaways: Pre-deposit Rule Cannot Apply Retrospectively to Pending GST Appeals

By A. S. Darve & Co. 29 Aug 2026 5 min read

GST Appeal Pre-Deposit Rule Cannot Apply Retrospectively to Pre-Amendment Proceedings The Delhi High Court has held that the enhanced 10% pre-deposit requirement for penalty-only GST appeals cannot be...

#gst #case law

GST

Key Takeaways: GST Demand Quashed for Portal-Only SCN Service After Registration Cancellation

By A. S. Darve & Co. 29 Aug 2026 4 min read

GST Demand Quashed for Portal-Only SCN Service After Registration Cancellation The Allahabad High Court has reiterated that merely uploading a GST show-cause notice (SCN) on the GST portal may not pro...

#gst #case law

Income Tax

Key Takeaways: Reopening Beyond Four Years Invalid for Deemed Dividend Assessment

By A. S. Darve & Co. 28 Aug 2026 5 min read

Reopening Beyond Four Years Invalid for Deemed Dividend Assessment The Gujarat High Court has reiterated that an assessment completed after scrutiny cannot ordinarily be reopened after four years unle...

#income tax #case law

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