SHAH & KADAM

News

06 Jan 26
ICAI Releases Comprehensive Handbook on GST Compliance for E-Commerce Operators
Union Budget 2026-27: Industry Bodies Seek Targeted Credit Relief for MSMEs
Allahabad HC Rejects Plea to Quash GST Fraud Notice, Orders Tax Department to Reveal Evidence
Calcutta HC Stays 10% Pre-Deposit Recovery in Challenge to Time-Barred GST Demand U/S 73
CBDT Mandates IT Department Readiness for Upcoming Direct Tax Law Overhaul
05 Jan 26
GSTN Enables Online Opt-In Declaration for Specified Premises
Income Tax Department Releases Updated Common Offline Utilities for ITR 1 to ITR 7
inance Ministry Declares ICEGATE and ACES-GST as `Protected Systems` under Information Technology Act, 2000
04 Jan 26
GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025
HSNS Cess Act, 2026: Finance Ministry Releases Detailed FAQs for Industry
03 Jan 26
Gujarat AAR: GST Exemption for Tree Plantation in Non-Forest Areas by Charitable Trusts
Big Compliance Relief: MCA Shifts Director KYC Filing to Once Every Three Years
India’s December 2025 Gross GST Revenue Hits ?1.75 Lakh Cr; Records 6.1% Year-on-Year Growth
02 Jan 26
MCA Revises Director KYC Norms, DIR-3-KYC Filing Required Once Every 3 Years
01 Jan 26
Council May Reduce GST Rate from 18% to 5% on Air and Water Purifiers
IndiGo Receives ?458 Cr GST Order U/S 74; Airline Confirms Intent to Appeal
MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination
31 Dec 25
GST Returns & E-Way Bills Sufficient to Prove Movement of Goods, Toll Plaza Receipts Not Required: Allahabad HC
MSME Year-End Review 2025: Key Achievements, Schemes and Policy Reforms
Mere Bona Fide Mistakes in GSTR-3B Can’t Automatically Trigger GST Section 73 Proceedings: Karnataka HC
Delayed ITR Filing: Delhi HC Denies Canadian Citizen’s Plea, Holds Ignorance of Indian Tax Law No Excuse
30 Dec 25
Due Date Revised for AOC-4, AOC (CFS) AOC-4 XBRL & MGT-7, 7A (FY 2024-25)
GSTN Introduces Strict ITC Validations: Negative Reclaim and RCM Ledger Balances to Be Disallowed
GSTAT Assigns Judicial Benches for Members to Enable Appellate Proceedings
Uttarakhand HC: Reopening Assessment U/S 148 Can’t Be Re-Proposed After Rejection
GCCI Urges FM to Waive Late Fees for GSTR-9 & 9C Filing for FY 2024–25
29 Dec 25
GSTR-9 & GSTR-9C Deadline Extension Sought as Compliance Complexities Rise
Customs Duty Rationalisation Likely Next as Centre Completes GST, IT Overhaul
CBDT Releases Updated Offline ITR Utilities for AY 2025-26
28 Dec 25
Delhi HC Questions 18% GST on Air Purifiers Amid Pollution Crisis
Maharashtra Leads Crypto TDS Collections as VDA Tax Revenues Jump 41% in FY25
27 Dec 25
Non-Filing Due to Ill-Health and Financial Hardship: Madras HC Restores GST Registration
ICSI Releases Advisory for MGT-7 and MGT-7A Certification on MCA V3 Portal
Calcutta HC Holds Partner’s Illness a Valid Ground for Condonation of Delay in GST Appeal
24 Dec 25
CBDT Launches NUDGE Campaign to Correct Ineligible Tax Deductions for AY 2025-26
Noida Housing Societies Object to 18% GST on Maintenance and Electricity Charges
Allahabad HC Orders Criminal Contempt Against GST Officer for Misleading Affidavit
ICSI Requests FY25 Filing Extension Citing MCA-21 V3 Issues
Is the IT Dept Going to Access Your Social Media and Emails? Check the Reality
23 Dec 25
Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing
Delhi HC Quashes GST Demand Notices, Holds Pre-IBC Statutory Dues Stand Extinguished
Will GST Apply to Medicines Given to Hospital Inpatients? Delhi HC Examines
Calcutta HC: Buyer’s ITC Can’t Be Denied Due to Supplier’s Retrospective GST Cancellation
22 Dec 25
GSTN Introduces Flexible ITC Handling for Credit Notes in IMS
Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing
Income Tax Algorithm Error Flags Unlisted Share Capital Gains as Business Income
21 Dec 25
Income Tax Department Flags Transaction Mismatch, Urges Taxpayers to Review AIS Before 31st Dec
Net Direct Tax Collections Rise 8% in FY 2025-26 Till 17th December
02 Jan 25
GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025
ITAT Mumbai: Rent Earned from Co-operative Society’s Admin Building Taxable as House Property Income
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Arunachal Pradesh
Ahmedabad ITAT Allows Appeal Over Section 80IC Deduction Rejection Due to Village Name Discrepancy
IT Section 14A Applies Prospectively from April 2022: Surat ITAT Quashes PCIT Order

06 Jan 26

ICAI Releases Comprehensive Handbook on GST Compliance for E-Commerce Operators

Union Budget 2026-27: Industry Bodies Seek Targeted Credit Relief for MSMEs

Allahabad HC Rejects Plea to Quash GST Fraud Notice, Orders Tax Department to Reveal Evidence

Calcutta HC Stays 10% Pre-Deposit Recovery in Challenge to Time-Barred GST Demand U/S 73

CBDT Mandates IT Department Readiness for Upcoming Direct Tax Law Overhaul

05 Jan 26

GSTN Enables Online Opt-In Declaration for Specified Premises

Income Tax Department Releases Updated Common Offline Utilities for ITR 1 to ITR 7

inance Ministry Declares ICEGATE and ACES-GST as `Protected Systems` under Information Technology Act, 2000

04 Jan 26

GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025

HSNS Cess Act, 2026: Finance Ministry Releases Detailed FAQs for Industry

03 Jan 26

Gujarat AAR: GST Exemption for Tree Plantation in Non-Forest Areas by Charitable Trusts

Big Compliance Relief: MCA Shifts Director KYC Filing to Once Every Three Years

India’s December 2025 Gross GST Revenue Hits ?1.75 Lakh Cr; Records 6.1% Year-on-Year Growth

02 Jan 26

MCA Revises Director KYC Norms, DIR-3-KYC Filing Required Once Every 3 Years

01 Jan 26

Council May Reduce GST Rate from 18% to 5% on Air and Water Purifiers

IndiGo Receives ?458 Cr GST Order U/S 74; Airline Confirms Intent to Appeal

MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination

31 Dec 25

GST Returns & E-Way Bills Sufficient to Prove Movement of Goods, Toll Plaza Receipts Not Required: Allahabad HC

MSME Year-End Review 2025: Key Achievements, Schemes and Policy Reforms

Mere Bona Fide Mistakes in GSTR-3B Can’t Automatically Trigger GST Section 73 Proceedings: Karnataka HC

Delayed ITR Filing: Delhi HC Denies Canadian Citizen’s Plea, Holds Ignorance of Indian Tax Law No Excuse

30 Dec 25

Due Date Revised for AOC-4, AOC (CFS) AOC-4 XBRL & MGT-7, 7A (FY 2024-25)

GSTN Introduces Strict ITC Validations: Negative Reclaim and RCM Ledger Balances to Be Disallowed

GSTAT Assigns Judicial Benches for Members to Enable Appellate Proceedings

Uttarakhand HC: Reopening Assessment U/S 148 Can’t Be Re-Proposed After Rejection

GCCI Urges FM to Waive Late Fees for GSTR-9 & 9C Filing for FY 2024–25

29 Dec 25

GSTR-9 & GSTR-9C Deadline Extension Sought as Compliance Complexities Rise

Customs Duty Rationalisation Likely Next as Centre Completes GST, IT Overhaul

CBDT Releases Updated Offline ITR Utilities for AY 2025-26

28 Dec 25

Delhi HC Questions 18% GST on Air Purifiers Amid Pollution Crisis

Maharashtra Leads Crypto TDS Collections as VDA Tax Revenues Jump 41% in FY25

27 Dec 25

Non-Filing Due to Ill-Health and Financial Hardship: Madras HC Restores GST Registration

ICSI Releases Advisory for MGT-7 and MGT-7A Certification on MCA V3 Portal

Calcutta HC Holds Partner’s Illness a Valid Ground for Condonation of Delay in GST Appeal

24 Dec 25

CBDT Launches NUDGE Campaign to Correct Ineligible Tax Deductions for AY 2025-26

Noida Housing Societies Object to 18% GST on Maintenance and Electricity Charges

Allahabad HC Orders Criminal Contempt Against GST Officer for Misleading Affidavit

ICSI Requests FY25 Filing Extension Citing MCA-21 V3 Issues

Is the IT Dept Going to Access Your Social Media and Emails? Check the Reality

23 Dec 25

Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing

Delhi HC Quashes GST Demand Notices, Holds Pre-IBC Statutory Dues Stand Extinguished

Will GST Apply to Medicines Given to Hospital Inpatients? Delhi HC Examines

Calcutta HC: Buyer’s ITC Can’t Be Denied Due to Supplier’s Retrospective GST Cancellation

22 Dec 25

GSTN Introduces Flexible ITC Handling for Credit Notes in IMS

Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing

Income Tax Algorithm Error Flags Unlisted Share Capital Gains as Business Income

21 Dec 25

Income Tax Department Flags Transaction Mismatch, Urges Taxpayers to Review AIS Before 31st Dec

Net Direct Tax Collections Rise 8% in FY 2025-26 Till 17th December

02 Jan 25

GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025

ITAT Mumbai: Rent Earned from Co-operative Society’s Admin Building Taxable as House Property Income

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Arunachal Pradesh

Ahmedabad ITAT Allows Appeal Over Section 80IC Deduction Rejection Due to Village Name Discrepancy

IT Section 14A Applies Prospectively from April 2022: Surat ITAT Quashes PCIT Order

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Due Date Reminder

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

07 Jan 26 "Payment of TDS/TCS of December. 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 Jan 26 Seller to upload declarations received in December, from buyers for non-deduction of TCS.

07 Jan 26 Return of External Commercial Borrowings for December.

10 Jan 26 Monthly Return by Tax Deductors for December.

10 Jan 26 Monthly Return by e-commerce operators for December.

11 Jan 26 "Monthly Return of Outward Supplies for December. "

13 Jan 26 Monthly Return of Input Service Distributor for December.

13 Jan 26 Monthly Return by Non-resident taxable person for December.

13 Jan 26 Quarterly return of Outward Supplies for October-December. (QRMP)

14 Jan 26 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November.

14 Jan 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in November.

14 Jan 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November.

14 Jan 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November.

15 Jan 26 Statement of Foreign Remittances by Authorized Dealers for December quarter.

15 Jan 26 Uploading declarations received in Form 15G/15H for December quarter.

15 Jan 26 Contribution from Jul-Dec. Amount = No of employee as on 31 Dec X Rs 3

15 Jan 26 TCS Statements for December quarter.

15 Jan 26 ESI payment for December.

15 Jan 26 E-Payment of PF for December.

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

18 Jan 26 Payment of tax by Composition taxpayers for December quarter.

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

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

20 Jan 26 Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).

22 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec 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 Jan 26 Summary Return of December 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, And

24 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec 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 Jan 26 Summary Return of December 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,

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

31 Jan 26 Annual Return by OPCs and Small Companies.

31 Jan 26 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)

31 Jan 26 Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.

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Blog News

12 Aug 2020 Safe@Wrok in COVID-19 era - Today we have a new challenge. As the coronavirus COVID-19 has grown to pandemic...

11 Aug 2020 New Branch @ Ahmedabad - We have opened a new branch at Ahmedabad. CA Jigar P Shah will head the new bran...

Welcome To SHAH & KADAM

We are a firm of Chartered Accountants offering a broad range of consultancy and attestation services to our clients across all segments of business including Manufacturing, Trading & Service sectors.

Established in Vadodara in the year 1998, has expanded over the period of 25 years to create a wealth of professional knowledge and experience. We are a team of dedicated taxation, financial and audit advisory experts.

We believe in working in deep partnership with our clients to help them in meeting today`s business challenges, so that they can focus on their core businesses. By intimately understanding each client`s business, we provide them tailor-made solutions that are specific to each client`s unique situation.