Badarinath & Associates

News

15 Oct 25
Net Direct Tax Collections Rise 6.3% to Rs 11.89 Lakh Crore as of 12th October 2025
GST Exemption Boosts Sales of Health and Term Insurance Policies
Gujarat HC Directs CBDT to Extend ITR Due Date to Nov 30 for Audit Cases
CBDT Adds Tracking Feature for AO / CIT(A) Review of Submissions on e-Filing Portal
14 Oct 25
Bombay High Court Grants Interim Stay on 18% GST for Hotel Restaurants
Income Tax Portal Update: Taxpayers Can Now See When AO or CIT(A) Reviews Their Submissions
Delhi HC: DIN Field Now Mandatory in GST Petitions to Prevent Conflicting Judgments
13 Oct 25
Kerala HC: Printing Digital Content on Paper Attracts 18% GST, Not 12%
Cut 18% GST to Zero on Plastic Bottles, Industry Appeals to Govt.
GSTN Enables Filing of GSTR-9 and GSTR-9C for FY 2024-25
Delhi CM Clarifies ?694 Crore GST Refund for Small Businesses
12 Oct 25
AP HC: GST Proceedings Vitiated Without Mandatory Pre-SCN Under Rule 142(1A)
11 Oct 25
GSTN Issues Advisory for Taxpayers Facing Errors While Filing GSTR-7
ITAT Nagpur: Section 80P Deduction Can’t Be Denied Solely for Belated ITR Filing
Bombay HC: GST ITC Cannot Be Blocked Under Rule 86A If Credit Ledger Has Nil Balance
CJI B.R. Gavai: Senior Practitioner Appointments to ITAT Must Be On Time, Not at Career’s End
10 Oct 25
GST Portal Faces Outage Amid User Complaints on Social Media
Upcoming 57th GST Council Meeting: Ease of Compliance & Policies
Taxpayer Relief: ITAT Mumbai Strikes Down ?1 Crore Demand Over TDS Error
09 Oct 25
Ahmedabad ITAT Sets Aside Assessment, Directs Re-Trial After Denial of Proper Notice
IBAI Urges Finance Ministry to Go Beyond GST Reforms to Broaden Insurance Coverage
GST 2.0 Reforms Boost India`s Growth, World Bank Projects 6.5% GDP for FY26
CBDT Clarifies Gold Jewellery Limits: Pune Households Must Know
GSTN Issues Clarification: No Change in ITC Auto-Population or GSTR-2B Generation Under IMS
08 Oct 25
GST Instruction 06/2025: Risk-Based Provisional Sanction of Refunds
MCA Alert: Don’t Miss the Filing Deadline for LLP-8 & NDH-3
Kerala HC: Additional Evidence Can’t Be Used to Revise Voluntary Tax Returns
07 Oct 25
FM Cheema: Punjab Records ?13,971 Crore GST Collection in First Half of FY 2025-26
Survey Finds GST Rate Cut Benefits Not Reaching Consumers in Packaged Foods and Medicines
Raipur ITAT Dismisses Appeal U/S 271(1)(b) After Appellant Opts for Resolution of DTVSV
DSTBA Urges FM for Early Release of GSTR-9 and GSTR-9C Forms
06 Oct 25
FM Sitharaman Unveils Financial Awareness Drive to Reunite Citizens with Unclaimed Deposits Worth Rs 75,000 Crore
GST Rate Cut Benefits Hit E-Commerce: Flipkart and Amazon Transfer Rs 300+ Crore to Shoppers
CESTAT Mandates Online Filing of Appeals from Nov 15, 2025, Physical Filing Ends 31st Dec
IT Department Releases Updated ITR-5 and ITR-6 Utilities for AY 2025-26
05 Oct 25
AINMA Raises Various Concerns About the GST Inverted Duty Structure
Gujarat HC Questions CBDT on ITR and Tax Audit Deadlines
GST Cir 253/09/2025: CBIC Reverses Earlier Circular on Evidence for Supplier Discounts
03 Oct 25
RBI Monetary Policy: Repo Rate Steady at 5.5%, Neutral Stance Maintained
Gross GST Revenue Surges 9.1% in September 2025, Touches Rs 1.89 Lakh Crore
GST 2.0: NCH Receives Nearly 4,000 Calls, 69% Report Consumer Grievances
Tata Communications to Build End-to-End Digital Infra for GSTAT
02 Oct 25
GST Revenue Collection Rises 9.1% in September 2025 to ?1.89 Lakh Crore
Bombay HC to Hear Revenue Appeal on TDS Applicability and Profit Taxation in Joint Ventures U/S 194C
AICPDF Seeks CBIC Clarification on GST Rate Cuts, ITC Treatment
How to Update Your GST Software for Revised 2025 Rates
01 Oct 25
Consumers Raise 3,000 GST-Related Grievances on National Helpline
MCA Circular 04/2025: Extension of Deadline for DIR-3 KYC Filing
Madras HC Directs Re-Adjudication on Ex-Director for GST Liability, Calls Bank Attachment a SCN
MCA Master Data: Importance, Features & How to Access It

15 Oct 25

Net Direct Tax Collections Rise 6.3% to Rs 11.89 Lakh Crore as of 12th October 2025

GST Exemption Boosts Sales of Health and Term Insurance Policies

Gujarat HC Directs CBDT to Extend ITR Due Date to Nov 30 for Audit Cases

CBDT Adds Tracking Feature for AO / CIT(A) Review of Submissions on e-Filing Portal

14 Oct 25

Bombay High Court Grants Interim Stay on 18% GST for Hotel Restaurants

Income Tax Portal Update: Taxpayers Can Now See When AO or CIT(A) Reviews Their Submissions

Delhi HC: DIN Field Now Mandatory in GST Petitions to Prevent Conflicting Judgments

13 Oct 25

Kerala HC: Printing Digital Content on Paper Attracts 18% GST, Not 12%

Cut 18% GST to Zero on Plastic Bottles, Industry Appeals to Govt.

GSTN Enables Filing of GSTR-9 and GSTR-9C for FY 2024-25

Delhi CM Clarifies ?694 Crore GST Refund for Small Businesses

12 Oct 25

AP HC: GST Proceedings Vitiated Without Mandatory Pre-SCN Under Rule 142(1A)

11 Oct 25

GSTN Issues Advisory for Taxpayers Facing Errors While Filing GSTR-7

ITAT Nagpur: Section 80P Deduction Can’t Be Denied Solely for Belated ITR Filing

Bombay HC: GST ITC Cannot Be Blocked Under Rule 86A If Credit Ledger Has Nil Balance

CJI B.R. Gavai: Senior Practitioner Appointments to ITAT Must Be On Time, Not at Career’s End

10 Oct 25

GST Portal Faces Outage Amid User Complaints on Social Media

Upcoming 57th GST Council Meeting: Ease of Compliance & Policies

Taxpayer Relief: ITAT Mumbai Strikes Down ?1 Crore Demand Over TDS Error

09 Oct 25

Ahmedabad ITAT Sets Aside Assessment, Directs Re-Trial After Denial of Proper Notice

IBAI Urges Finance Ministry to Go Beyond GST Reforms to Broaden Insurance Coverage

GST 2.0 Reforms Boost India`s Growth, World Bank Projects 6.5% GDP for FY26

CBDT Clarifies Gold Jewellery Limits: Pune Households Must Know

GSTN Issues Clarification: No Change in ITC Auto-Population or GSTR-2B Generation Under IMS

08 Oct 25

GST Instruction 06/2025: Risk-Based Provisional Sanction of Refunds

MCA Alert: Don’t Miss the Filing Deadline for LLP-8 & NDH-3

Kerala HC: Additional Evidence Can’t Be Used to Revise Voluntary Tax Returns

07 Oct 25

FM Cheema: Punjab Records ?13,971 Crore GST Collection in First Half of FY 2025-26

Survey Finds GST Rate Cut Benefits Not Reaching Consumers in Packaged Foods and Medicines

Raipur ITAT Dismisses Appeal U/S 271(1)(b) After Appellant Opts for Resolution of DTVSV

DSTBA Urges FM for Early Release of GSTR-9 and GSTR-9C Forms

06 Oct 25

FM Sitharaman Unveils Financial Awareness Drive to Reunite Citizens with Unclaimed Deposits Worth Rs 75,000 Crore

GST Rate Cut Benefits Hit E-Commerce: Flipkart and Amazon Transfer Rs 300+ Crore to Shoppers

CESTAT Mandates Online Filing of Appeals from Nov 15, 2025, Physical Filing Ends 31st Dec

IT Department Releases Updated ITR-5 and ITR-6 Utilities for AY 2025-26

05 Oct 25

AINMA Raises Various Concerns About the GST Inverted Duty Structure

Gujarat HC Questions CBDT on ITR and Tax Audit Deadlines

GST Cir 253/09/2025: CBIC Reverses Earlier Circular on Evidence for Supplier Discounts

03 Oct 25

RBI Monetary Policy: Repo Rate Steady at 5.5%, Neutral Stance Maintained

Gross GST Revenue Surges 9.1% in September 2025, Touches Rs 1.89 Lakh Crore

GST 2.0: NCH Receives Nearly 4,000 Calls, 69% Report Consumer Grievances

Tata Communications to Build End-to-End Digital Infra for GSTAT

02 Oct 25

GST Revenue Collection Rises 9.1% in September 2025 to ?1.89 Lakh Crore

Bombay HC to Hear Revenue Appeal on TDS Applicability and Profit Taxation in Joint Ventures U/S 194C

AICPDF Seeks CBIC Clarification on GST Rate Cuts, ITC Treatment

How to Update Your GST Software for Revised 2025 Rates

01 Oct 25

Consumers Raise 3,000 GST-Related Grievances on National Helpline

MCA Circular 04/2025: Extension of Deadline for DIR-3 KYC Filing

Madras HC Directs Re-Adjudication on Ex-Director for GST Liability, Calls Bank Attachment a SCN

MCA Master Data: Importance, Features & How to Access It

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Due Date Reminder

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

20 Oct 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for September.

20 Oct 25 To add/amend particulars (other than GSTIN) in GSTR-1 of Sep. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Oct 25 Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP).

22 Oct 25 Add/amend particulars (other than GSTIN) in GSTR-1 of Sep quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra an

22 Oct 25 Summary Return of Jul-Sep quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Anda

24 Oct 25 Add/amend particulars (other than GSTIN) in GSTR-1 of Sep quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, Wes

24 Oct 25 Summary Return of 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 or Odisha, t

25 Oct 25 Half yearly Details of goods/capital goods sent to & from job worker for Apr-Sep for turnover above 5 cr.

26 Oct 25 Filing of Cost Audit Report for 2024-25 by Company to whom cost audit is applicable. (within 30 days of submission by Cost Auditor report)

28 Oct 25 Return for September by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

29 Oct 25 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)

29 Oct 25 Report on Annual General Meeting by Listed company when AGM held on 30 Sep. (within 30 days from completion of AGM).

29 Oct 25 Statement of Accounts and Solvency for 2024-25 to be filed by every LLP.

30 Oct 25 Half-yearly return by Nidhi Companies for April to September.

30 Oct 25 Issue of TCS certificate by All Collectors for September quarter.

30 Oct 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in September.

30 Oct 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in Sep. (Else TDS is to be deposited on annual basis by 30 April of next year.)

30 Oct 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for September.

30 Oct 25 Deposit of TDS on Virtual Digital Assets u/s 194S for September.

31 Oct 25 Specified Companies(receiving supplies from Micro & Small Enterprises whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Apr to Sep. Details of even those MSME vendors to be given, to

31 Oct 25 Avail QRMP for Oct-Dec onwards.

31 Oct 25 TDS Statements for September quarter.

31 Oct 25 ?Furnishing declaration u/s 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit ITR by 31 Oct)

31 Oct 25 Furnishing of particulars for claiming relief u/s 89 (if assessee is required to submit return of income by October 31, 2025)

31 Oct 25 Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable)

31 Oct 25 Filing of Tax Audit Report where due date of ITR is 31 Oct.

31 Oct 25 Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.

31 Oct 25 Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.

31 Oct 25 Filing of other Audit Reports , where due date of ITR is 31 Oct.

31 Oct 25 Filing of Report u/s 92E for international transactions and specified domestic transactions.

31 Oct 25 Filing Tax Audit Report where due date of ITR is 30 Nov.

31 Oct 25 Filing MAT/AMT Audit Report etc. where due date of ITR is 30 Nov.

31 Oct 25 Filing Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 30 Nov.

31 Oct 25 Filing other Audit Reports where due date of ITR is 30 Nov.

31 Oct 25 Filing of Audit report by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution?

31 Oct 25 Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax)

31 Oct 25 Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax).

31 Oct 25 Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAC(1), where due date of ITR is 31 Oct.

31 Oct 25 Online Application by resident co-operative society, for exercise of option u/s 115BAD(1) where due date of ITR is 31 Oct.

31 Oct 25 Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due date of ITR is October 31).

31 Oct 25 Statement of tax deposited in relation to transfer of virtual digital asset u/s 194S by an exchange for September quarter.

31 Oct 25 Quarterly return of non-deduction at source by banks from interest on time deposit for September quarter.

31 Oct 25 E-filing of information of declarations in Form 60 received upto 30 Sep.

31 Oct 25 Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for Apr-Sep.

31 Oct 25 Furnishing of Annual audited accounts for each approved programmes u/s 35(2AA).

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