S K and Associates

Standard Annual Filings – FY 2025–26

<p> </p><div class="oIb9lq_Box" data-d-component="box" data-d-direction="col"><h1 class="w6asjq_TextBase GgxHUa_Title" data-d-component="title" data-d-size="xl" data-d-weight="semibold">Standard Annual Filings – FY 2025–26</h1><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-whitespace="preserve">Companies having Financial Year ending on 31st March 2026 should keep track of upcoming ROC annual compliance deadlines.</p></div><div class="oIb9lq_Box" data-d-component="box" data-d-direction="col"><div class="oIb9lq_Box" data-d-align="center" data-d-component="row" data-d-direction="row"><svg class="lucide lucide-calendar-check text-lg" data-d-component="icon" fill="none" height="1em" stroke-linecap="round" stroke-linejoin="round" stroke-width="2" stroke="currentColor" viewbox="0 0 24 24" width="1em"><path d="M8 2v4"></path><path d="M16 2v4"></path><rect height="18" rx="2" width="18" x="3" y="4"></rect><path d="M3 10h18"></path><path d="m9 16 2 2 4-4"></path></svg><h3 class="w6asjq_TextBase GgxHUa_Title" data-d-component="title" data-d-size="md" data-d-weight="semibold">Important Due Dates</h3></div><div class="S6IMGG_Divider" data-d-component="divider"></div><div class="oIb9lq_Box" data-d-align="center" data-d-auto-spacing="" data-d-component="row" data-d-direction="row" data-d-justify="start"><div class="oIb9lq_Box" data-d-component="box" data-d-direction="col"><div class="oIb9lq_Box" data-d-align="center" data-d-component="row" data-d-direction="row"><svg class="text-sm" data-d-component="icon" fill="currentColor" height="1em" viewbox="0 0 24 24" width="1em"><path d="M12 4C7.58172 4 4 7.58172 4 12C4 16.4183 7.58172 20 12 20C16.4183 20 20 16.4183 20 12C20 7.58172 16.4183 4 12 4ZM2 12C2 6.47715 6.47715 2 12 2C17.5228 2 22 6.47715 22 12C22 17.5228 17.5228 22 12 22C6.47715 22 2 17.5228 2 12ZM12 6C12.5523 6 13 6.44772 13 7V12C13 12.2652 12.8946 12.5196 12.7071 12.7071L10.2071 15.2071C9.81658 15.5976 9.18342 15.5976 8.79289 15.2071C8.40237 14.8166 8.40237 14.1834 8.79289 13.7929L11 11.5858V7C11 6.44772 11.4477 6 12 6Z" fill="currentColor"></path></svg><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-weight="semibold">AGM Deadline</p></div><h2 class="w6asjq_TextBase GgxHUa_Title" data-d-component="title" data-d-size="lg" data-d-weight="semibold">30 September 2026</h2></div></div><div class="S6IMGG_Divider" data-d-component="divider"></div><div class="oIb9lq_Box" data-d-align="center" data-d-component="row" data-d-direction="row"><div class="oIb9lq_Box" data-d-component="box" data-d-direction="col"><svg class="text-xl" data-d-component="icon" fill="currentColor" height="1em" viewbox="0 0 24 24" width="1em"><path d="M3.5 15.7002V8.29981C3.5 7.47632 3.49898 6.79843 3.54395 6.24805C3.58988 5.686 3.68827 5.16891 3.93555 4.6836L4.08985 4.40821C4.47414 3.7817 5.02513 3.2711 5.6836 2.93555L5.86719 2.84962C6.29892 2.66443 6.7562 2.58414 7.24805 2.54395C7.79843 2.49898 8.47632 2.50001 9.29981 2.50001H13.5117C14.1979 2.50001 14.7043 2.49341 15.1914 2.61036L15.4941 2.6963C15.7926 2.79335 16.0794 2.92547 16.3477 3.08985L16.5049 3.19239C16.8652 3.44372 17.1889 3.7748 17.6133 4.19923L18.8008 5.38673L19.1426 5.7295C19.4613 6.05339 19.7139 6.3322 19.9102 6.65235L20.0645 6.92676C20.207 7.20655 20.3162 7.50257 20.3897 7.8086L20.4277 7.99317C20.5048 8.42563 20.5 8.88807 20.5 9.48829V15.7002C20.5 16.5237 20.501 17.2016 20.4561 17.752C20.4159 18.2438 20.3356 18.7011 20.1504 19.1328L20.0645 19.3164C19.7289 19.9749 19.2183 20.5259 18.5918 20.9102L18.3164 21.0645C17.8311 21.3117 17.314 21.4101 16.752 21.4561C16.2016 21.501 15.5237 21.5 14.7002 21.5H9.29981C8.47632 21.5 7.79843 21.501 7.24805 21.4561C6.7562 21.4159 6.29892 21.3356 5.86719 21.1504L5.6836 21.0645C5.02513 20.7289 4.47414 20.2183 4.08985 19.5918L3.93555 19.3164C3.68827 18.8311 3.58988 18.314 3.54395 17.752C3.49898 17.2016 3.5 16.5237 3.5 15.7002ZM13 13C13.5523 13 14 13.4477 14 14C14 14.5523 13.5523 15 13 15H9C8.44772 15 8 14.5523 8 14C8 13.4477 8.44772 13 9 13H13ZM15 9.00001C15.5523 9.00001 16 9.44772 16 10C16 10.5523 15.5523 11 15 11H9C8.44772 11 8 10.5523 8 10C8 9.44772 8.44772 9.00001 9 9.00001H15ZM5.5 15.7002C5.5 16.5566 5.50035 17.1388 5.53711 17.5889C5.57293 18.0273 5.63809 18.2518 5.71778 18.4082L5.79492 18.5459C5.98707 18.8592 6.26256 19.1145 6.5918 19.2822L6.72461 19.3389C6.87418 19.3924 7.08253 19.4361 7.41113 19.4629C7.86117 19.4997 8.44342 19.5 9.29981 19.5H14.7002C15.5566 19.5 16.1388 19.4997 16.5889 19.4629C17.0273 19.4271 17.2518 19.3619 17.4082 19.2822L17.5459 19.2051C17.8592 19.0129 18.1145 18.7374 18.2822 18.4082L18.3389 18.2754C18.3924 18.1258 18.436 17.9175 18.4629 17.5889C18.4997 17.1388 18.5 16.5566 18.5 15.7002V9.48829C18.5 8.9025 18.496 8.62789 18.4736 8.44141L18.4443 8.2754C18.4076 8.12258 18.3534 7.9747 18.2822 7.83497L18.2051 7.69727C18.1231 7.56363 18.0144 7.43719 17.7324 7.14942L17.3867 6.80079L16.1992 5.61329C15.7849 5.19901 15.5881 5.00666 15.4404 4.89063L15.3027 4.79493C15.1686 4.71275 15.0252 4.64619 14.876 4.59766L14.7246 4.55567C14.5212 4.50684 14.2931 4.50001 13.5117 4.50001H9.29981C8.44342 4.50001 7.86117 4.50036 7.41113 4.53712C7.08253 4.56396 6.87418 4.60763 6.72461 4.66114L6.5918 4.71778C6.26256 4.88555 5.98707 5.14086 5.79492 5.45411L5.71778 5.5918C5.63809 5.7482 5.57293 5.97272 5.53711 6.41114C5.50035 6.86118 5.5 7.44342 5.5 8.29981V15.7002Z" fill="currentColor"></path></svg><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-size="sm" data-d-weight="semibold">AOC-4</p><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-size="xs">Financial Statements Filing</p><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-weight="semibold">After AGM</p></div><div class="oIb9lq_Box" data-d-component="box" data-d-direction="col"><svg class="lucide lucide-clipboard-list text-xl" data-d-component="icon" fill="none" height="1em" stroke-linecap="round" stroke-linejoin="round" stroke-width="2" stroke="currentColor" viewbox="0 0 24 24" width="1em"><rect height="4" rx="1" ry="1" width="8" x="8" y="2"></rect><path d="M16 4h2a2 2 0 0 1 2 2v14a2 2 0 0 1-2 2H6a2 2 0 0 1-2-2V6a2 2 0 0 1 2-2h2"></path><path d="M12 11h4"></path><path d="M12 16h4"></path><path d="M8 11h.01"></path><path d="M8 16h.01"></path></svg><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-size="sm" data-d-weight="semibold">MGT-7</p><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-size="xs">Annual Return Filing</p><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-weight="semibold">After AGM</p></div></div></div><div class="oIb9lq_Box" data-d-component="box" data-d-direction="col"><h3 class="w6asjq_TextBase GgxHUa_Title" data-d-component="title" data-d-size="md" data-d-weight="semibold">Stay Compliance Ready</h3><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-whitespace="preserve">Prepare your Financial Statements, Board Report and Annual Return in advance to ensure timely ROC filing and avoid unnecessary late fees or penalties.</p><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-whitespace="preserve"> </p><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-whitespace="preserve">S K and Associates </p><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-whitespace="preserve"> </p><p class="w6asjq_TextBase _85PZeG_Text" data-d-component="text" data-d-whitespace="preserve"><img alt="" height="400" src="https://blogger.googleusercontent.com/img/a/AVvXsEgALCxPvc1ipv_x7eFH69xArQmClujv62AVikM0agFnRhl0HKqj62YNwIaHSuA1K1Ah1KHm1DLppzS7ELWFqhJ48VtxODWC2sT5bNJ2D_-hwaCK_ED7oRljS02ZIsmht1jtv6Db0zpHmuQWDjR2cqNefLd5bX3l52XbYJJ_AH8QBYmExcBLMASpYtlJt6Su=w400-h400" width="400" /> </p></div>

Standard Annual Filings – FY 2025–26

Standard Annual Filings – FY 2025–26 Companies having Financial Year ending on 31st March 2026 should keep track of upcoming ROC annual co...

TDS ON COMMISSION

ITR DUE DATE

<p>

</p><p class="MsoNormal" style="line-height: normal;"><b><span style="font-family: "Arial","sans-serif"; font-size: 15.0pt; mso-bidi-language: HI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Filing Deadlines Breakdown</span></b></p>

<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-bidi-language: HI; mso-fareast-font-family: Symbol; mso-fareast-language: EN-IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">        
</span></span></span><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-bidi-language: HI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Non-Audit Cases:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-bidi-language: HI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> August 31, 2026 (for
individuals and HUFs with business or professional income not requiring an
audit).</span></p>

<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-bidi-language: HI; mso-fareast-font-family: Symbol; mso-fareast-language: EN-IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">        
</span></span></span><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-bidi-language: HI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Tax Audit Cases:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-bidi-language: HI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> October 31, 2026 (when books
of accounts must be audited).</span></p>

<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-bidi-language: HI; mso-fareast-font-family: Symbol; mso-fareast-language: EN-IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">        
</span></span></span><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-bidi-language: HI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Transfer Pricing Cases:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-bidi-language: HI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> November
30, 2026 (for international or specified domestic transactions). [<a href="https://www.ujjivansfb.bank.in/banking-blogs/personal-finance/itr-filing-deadline"><span style="color: blue;">1</span></a>, <a href="https://www.computaxonline.com/blog/post/2026/04/27/itr-filing-ay-2026-27-new-changes-due-dates-tax-software"><span style="color: blue;">2</span></a>]</span></p>

ITR DUE DATE

Filing Deadlines Breakdown · Non-Audit Cases: August 31, 2026 (for individuals and HUFs with business or professional income...

ITR filing made easier

</p><p class="MsoSubtitle"><strong><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Mangal; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">HIGHLIGHTS </span></strong></p>

<p class="MsoSubtitle"><strong><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Mangal; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">The government has also taken action
over past portal performance and service delays.</span></strong></p><p class="MsoSubtitle"><strong><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Mangal; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"> </span></strong></p><p class="MsoSubtitle"><strong><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Mangal; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><img alt="" src="https://blogger.googleusercontent.com/img/a/AVvXsEiNFsCUmHHNpmhnLb2q6Z3tuk2V7Sf8Td6P3-ypeToo6gr_1h3Kf3_ZOGGTmOYYq0c2B3Aa70dJSaRkBCxQ2xHRm3pFvXJQ7ExPLMlm6uzblNI6-XNoorbApdNvr9bzO3dV7M18S8v2jtPkJekVKpZBQHleI_b6aIf1JDHYwPju0nKGXw3ALz3CusBWLM29" /> </span></strong></p>

ITR filing made easier

HIGHLIGHTS CBDT has improved the Income Tax e-filing portal for smoother ITR filing. The portal is now better equipped to handle hea...

MISMATCH BETWEEN INVOICE AND EWB DETAILS

</p><h2 align="center" style="text-align: center;"><span style="font-size: 12.0pt;">A
common error is when the invoice shows one value, quantity, HSN code or
destination, while the EWB reflects something different. Officers often check
for consistency during roadside verification.</span></h2>

<h2 align="center" style="text-align: center;"><span style="font-size: 13.5pt;">Penalty
under GST:</span></h2>

<h2 align="center" style="text-align: center;"><span style="font-size: 12.0pt;">Section
122(1)(ii) and 122(1)(iii) may apply for incorrect documentation, attracting a
minimum penalty of ₹10,000 or the tax amount. In serious cases or clear
discrepancies, Section 129 detention may also apply.</span></h2><h2 align="center" style="text-align: center;"><span style="font-size: 12.0pt;"> </span></h2><h2 align="center" style="text-align: center;"><img alt="What is GST, GST Full Form, GST Rates ..." class="YQ4gaf" data-atf="1" data-csiid="bL4vat7KAq2cseMPo-iVwQw_19" height="189" id="dimg_bL4vat7KAq2cseMPo-iVwQw_18" 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" style="object-position: 55% 58%;" width="266" /><span style="font-size: 12.0pt;"> </span></h2>

MISMATCH BETWEEN INVOICE AND EWB DETAILS

A common error is when the invoice shows one value, quantity, HSN code or destination, while the EWB reflects something different. Offic...

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Standard Annual Filings – FY 2025–26

Standard Annual Filings – FY 2025–26

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MISMATCH BETWEEN INVOICE AND EWB DETAILS

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