Regulatory & Compliance · Free Tool · Updated Daily
India Compliance Deadline Tracker 2026
Active one-time extensions, scheme windows, and upcoming standard filings — sourced from CBDT, CBIC, MCA, SEBI and EPFO circulars. Updated every morning by 9:15 AM IST.
Active Extensions & Scheme Windows
28 active · sourced from official circularsCost Audit CRA-2 — Appointment of Cost Auditor (FY 2025-26)
Companies covered under Companies (Cost Records and Audit) Rules 2014 must intimate the appointment of their cost auditor to MCA in Form CRA-2 within 180 days of the commencement of each financial year. For FY 2025-26 (commencing April 1, 2025), 180 days = September 27, 2026. Applicable to companies in Table A industries (turnover ≥₹50 crore) and Table B industries (turnover ≥₹100 crore).
CRA-2 Form revised by MCA notification July 2025. CRA-3 (cost auditor report to board): within 180 days of FY end = Sep 27 2026. CRA-4 (filing CRA-3 with MCA): within 30 days of receipt = Oct 27 2026. Source verified from knowledge_source ingested Sep 8 2026. | [2026-09-23 cfo-business-finance] Confirmed active — deadline Sep 27
FLA Provisional Return FY 2025-26
Companies that filed provisional FLA by Jul 31 2026 (extended deadline) may file revised/final FLA return with audited data by September 30, 2026 via FLAIR portal. Companies using audited financials in the initial filing need not re-submit unless data has changed materially.
The primary FLA return deadline (31 Jul 2026) has lapsed. Revised FLA with audited data window remains open until 30 Sep 2026. Email for queries changed from surveyfla@rbi.org.in to flareturn@rbi.org.in. Added by fema partner Aug 12 2026.
esic-amnesty-scheme-2025
ESIC Amnesty Scheme 2025 — one-time settlement window for pending ESI court cases on contribution, coverage, and damages. Contribution disputes: pay contributions + interest (missing records: 30% of assessed, no damages). Damages disputes: pay only 10% of determined damages if contribution + interest already paid. Coverage disputes: closed units 5+ years = cases withdrawn; running units = produce records, no damages.
Scheme period: Oct 1, 2025 to Sep 30, 2026. Exclusion: voluntarily registered units (Form-01). Settlement processed within 6 months of application. Employers with availed earlier amnesty schemes are also eligible. Added by regulatory-labour 2026-09-02.
ip-india-ekyc-attorneys-sep2026
IP India mandatory e-KYC for all IP attorneys (trademark, patent, design agents) registered with CGPDTM. Must complete via ipindia.gov.in portal using Aadhaar-based verification. IP India stated this is the FINAL extension — no further extension expected. Attorneys who miss deadline lose portal access and cannot file TM-A, TM-O, TM-R, patent or design applications on behalf of clients.
Final extension deadline per IP India notice 31 Aug 2026. Support contacts: Trademark agents: Trademarkagent-tmr@gov.in | Patent agents: patentagent-ipo@gov.in. Businesses with TM filings in progress should URGENTLY confirm their attorney completed e-KYC. Chunk ingested as trademark:ip-kyc-mandatory-2026 (in review). Added by regulatory-labour 09 Sep 2026.
gst-s73-fy2022-23-scn-deadline
Section 73 CGST Act — SCN issuance deadline for FY 2022-23 (non-fraud demand notices). S73(2) requires SCN at least 3 months before order deadline. GSTR-9 for FY 2022-23 due 31 Dec 2023; 3-year order limit = 31 Dec 2026; SCN must issue by 30 Sep 2026.
URGENT — 9 days left (21 Sep 2026). Taxpayers with FY 2022-23 ITC/turnover discrepancies should expect SCNs before 30 Sep. After 30 Sep, non-fraud route lapses for FY 2022-23. s74A governs FY 2024-25+ (confirmed Madras HC, M Gnanaraj case). KB chunk inserted 11 Sep 2026. Content drafts: 4 drafts already in queue (2026-09-02, 2026-09-15, 2026-09-16, 2026-09-18). DO NOT create further s73-FY2022-23 content drafts — queue saturated.
dir-3-kyc-fy2026-27
DIR-3 KYC — mandatory annual KYC for all DIN holders with DIN allotted on or before 31 Mar 2026 (Rule 12A of Companies (Appointment and Qualification of Directors) Rules 2014)
Free before 30 Sep 2026; Rs 5,000 reactivation fee after. DIN deactivated on non-compliance. Blocks ALL MCA filings. Published post: 2026-09-06. ⚠️ MATERIAL FINDING (23 Sep 2026, MEDIUM confidence, primary unverified): G.S.R. 943(E) dated 31 Dec 2025 (Companies Appointment and Qualification of Directors Amendment Rules 2025) may have changed KYC from annual to triennial — cycle-dependent holders whose 3rd-year cycle closed 31 Mar 2026 may have had a 30 Jun 2026 deadline (85 days past). DB sync pending from 06:33 IST run today. Primary gazette verification required before changing current_deadline. Do NOT update deadline until Harun verifies.
Tax Audit Report AY 2026-27 — s44AB (3CA/3CB+3CD)
Section 44AB Income-tax Act 1961: tax audit report (Form 3CA+3CD for accounts audited under other law; Form 3CB+3CD for others) due 30 September 2026 for AY 2026-27 (FY 2025-26). Applicable when business turnover > ₹1 crore (₹10 crore for digital cases), profession receipts > ₹50 lakh, or presumptive scheme opted out. ITR due 31 October 2026. Penalty u/s 271B: ½% of turnover, max ₹1.5 lakh.
NO CBDT extension notified as of 23 Sep 2026. Statutory deadline stands. CALENDAR ALERT: 7 days to deadline. CA associations have filed representations for extension to 31 Oct 2026 — NOT GRANTED. Historically CBDT has extended (e.g. AY 2025-26 extended) but do not assume. Watch for circular from incometaxindia.gov.in. LLPs not eligible for 44AD so 44AB(e) inapplicable to LLPs. ITR for audit cases due 31 Oct 2026. Updated by direct-tax partner 23 Sep 2026.
NBFC Unregistered Type I — Exemption Application Deadline (Sep 30 2026)
NBFCs operating WITHOUT a Certificate of Registration (CoR) that qualify as Unregistered Type I (no public funds + no customer interface + assets < ₹1,000 crore) must submit application to RBI PRAVAAH portal by September 30, 2026 to be recognised as Unregistered Type I entities. Missing this deadline may require formal CoR application under Type I/II framework. SEPARATE from the Dec 31 2026 deregistration window for already-registered NBFCs.
CALENDAR ALERT added 17 Sep 2026 by cfo-business-finance. Deadline confirmed by secondary sources (corplawupdates.in, corporateprofessionals.com, rmaindia.org). Circular number UNVERIFIED — Harun must verify from rbi.org.in before client advisory. Distinguish from Dec 31 2026 window which applies to REGISTERED NBFCs seeking to voluntarily surrender CoR. [2026-09-22 wealth-partner daily] Window confirmed active. 8 days to 30 Sep 2026 expiry. No RBI circular extending ceiling removal beyond 30 Sep found as of this date. Clients with NRE/FCNR(B) rollovers should be advised to act before 30 Sep. | [2026-09-23 cfo-business-finance] Confirmed active — deadline Sep 30
rodtep-scheme-expiry-sep2026
RoDTEP (Remission of Duties and Taxes on Exported Products) Scheme — current extension expires September 30, 2026. DGFT Notification No. 74/2025-26 dated March 31, 2026 extended the scheme from April 1, 2026 to September 30, 2026 at existing rates (Appendix 4R and 4RE). No further extension announced as of September 2, 2026. Exporters must watch for DGFT notification for October 2026 onwards.
As of 11 Sep 2026: NO October 2026 extension announced. DGFT Notification 74/2025-26 (31 Mar 2026) extended to 30 Sep 2026 at full rates. Rates were briefly cut 50% (Notification 60/2025-26, 23 Feb 2026) then restored (Notification 66/2025-26, 23 Mar 2026). Exporters must monitor dgft.gov.in — high lapse risk if no notification issued by 30 Sep 2026. Confirmed active by regulatory-labour 19 Sep 2026. 11 days to expiry (30 Sep 2026). No new DGFT notification for post-Sep extension found in 72h window (17-19 Sep 2026). CRITICAL: Exporters must monitor dgft.gov.in. RoDTEP rates under Appendix 4R/4RE will lapse if no fresh notification issued by 30 Sep 2026. Confirmed active by regulatory-labour 22 Sep 2026. 8 days to expiry (30 Sep 2026). CRITICAL: DGFT page (dgft.gov.in/CP/?opt=RoDTEP) fetched 22 Sep 2026 — latest entry is Notification No. 15 (30 Apr 2026) for tariff alignment. NO October 2026 extension notification found. Exporters must check dgft.gov.in TODAY for any last-minute notification. After 30 Sep: RoDTEP rates under Appendix 4R/4RE lapse. Confirmed active by regulatory-labour 23 Sep 2026. 7 days to expiry (30 Sep 2026). DGFT portal (dgft.gov.in/CP/?opt=RoDTEP) fetched 23 Sep 2026 — latest entry is Notification No. 15 (30 Apr 2026) for tariff alignment. NO October 2026 extension notification found. CRITICAL: RoDTEP rates under Appendix 4R/4RE will lapse if no fresh DGFT notification issued before 30 Sep 2026. All exporters must check dgft.gov.in immediately.
Form 10B/10BB Audit Report Deadline AY 2026-27 — Extension Watch
Form 10B (trusts with income > ₹5 crore) and Form 10BB (trusts with income ≤ ₹5 crore) audit reports for AY 2026-27 are due 30 September 2026. Multiple professional bodies (Bikaner Tax Consultants Association, others) have filed representations requesting CBDT to extend the deadline to 31 October 2026 under Section 119, IT Act 1961. CBDT has granted similar extensions for AY 2025-26 (Circular 16/2023 extended AY 2023-24) and AY 2025-26. No circular has been issued as of 18 Sep 2026.
As of 18 Sep 2026: NO official CBDT circular extending the 30 Sep 2026 deadline. CBDT has historically extended this deadline (AY 2025-26: extended to 31 Oct; AY 2023-24: Circular 16/2023). Watch for circular. All trusts should file by 30 Sep 2026 and not rely on expected extension. Penalty u/s 234G = ₹200/day of default. Confirmed active by nfp-social-sector run 20 Sep 2026. 10 days to 30 Sep 2026 deadline. No CBDT extension circular found as of 20 Sep 2026. CBDT has historically extended (AY 2025-26 extended to 31 Oct). Watch cbdt.gov.in/resources/press-release. Do NOT rely on expected extension — file by 30 Sep 2026. Confirmed active by wealth-private-client 20 Sep 2026. 10 days to expiry. No CBDT circular extending beyond 30 Sep found. Professional bodies have submitted representations (Bikaner Tax Consultants Association and others) citing operational burden. CBDT has historically extended (AY 2025-26: extended to 31 Oct; AY 2023-24: Circular 16/2023). But no extension confirmed — all trusts should file by 30 Sep 2026. Penalty u/s 234G = Rs.200/day. Confirmed active by nfp-social-sector run 21 Sep 2026. 9 days to 30 Sep 2026 deadline. No CBDT extension circular found as of 21 Sep 2026. Multiple bar association representations filed (Jhalawar Tax Bar, Bikaner Tax Consultants). CBDT has historically extended (AY 2025-26 extended to 31 Oct; AY 2023-24: Circular 16/2023). But no extension confirmed — all trusts should file by 30 Sep 2026. Penalty u/s 234G = Rs.200/day. Confirmed active by nfp-social-sector run 21 Sep 2026. 9 days to 30 Sep 2026 deadline. No CBDT extension circular found as of 21 Sep 2026. Multiple bar association representations filed. File by 30 Sep 2026. Penalty u/s 234G = Rs.200/day. [2026-09-22 wealth-partner daily] No CBDT extension for Form 10B/10BB as of this date. Deadline remains 30 Sep 2026. Charitable trust clients must file by deadline. Checked incometaxindia.gov.in — no new extension circular found. Confirmed active by nfp-social-sector run 23 Sep 2026. 7 days to 30 Sep 2026 deadline. No CBDT extension circular found as of 23 Sep 2026. Multiple bar association representations filed (Jhalawar Tax Bar, Bikaner Tax Consultants, Bhilwara Tax Bar). CBDT has historically extended (AY 2025-26 extended to 31 Oct). But no extension confirmed — ALL TRUSTS MUST FILE FORM 10B/10BB BY 30 SEP 2026. Penalty u/s 234G = Rs.200/day.
FCRA Registration Validity Extension — Pending Renewals
MHA extended validity of FCRA registrations for NGOs that have filed Form FC-3C (renewal application) and whose renewal is pending MHA processing. Covers organisations where registration was set to expire. After September 30 2026, organisations without renewed registration cannot receive or utilise foreign contributions under FCRA 2010.
Applies ONLY to organisations with pending FC-3C renewal applications. Does not cover lapsed registrations where FC-3C was not filed before expiry. June 2026 FCRA Rule changes (FC-6F, key functionary rules, Rs 10 lakh utilisation threshold) still apply during extended validity period. — Confirmed active by nfp-social-sector run 07 Sep 2026. 23 days to expiry. Client FC-3C status check recommended immediately. Confirmed active by nfp-social-sector run 09 Sep 2026. 21 days to expiry. FC-3C status check flagged as URGENT in brief. After Sep 30, organisations without renewed registration cannot receive or utilise foreign contributions. Confirmed active by nfp-social-sector run 11 Sep 2026. 19 days to expiry (30 Sep 2026). FCRA Amendment Bill 2026 referred to JPC (12 Aug 2026) — does not affect current registration validity. FC-3C status check remains URGENT. Confirmed active by nfp-social-sector run 17 Sep 2026. 13 days to expiry (30 Sep 2026). No new MHA circular extending beyond 30 Sep found (checked via WebSearch + secondary sources). FCRA 2.0 portal operational. FC-3C status check = CRITICAL. Organisations without renewed registration cannot receive/utilise foreign contributions after 30 Sep 2026. Confirmed active by nfp-social-sector run 18 Sep 2026. 12 days to expiry (30 Sep 2026). No new MHA circular extending beyond 30 Sep found. FC-3C status check = CRITICAL. Organisations without renewed registration cannot receive/utilise foreign contributions after 30 Sep 2026. Confirmed active by nfp-social-sector run 19 Sep 2026. 11 days to expiry (30 Sep 2026). No new MHA circular extending beyond 30 Sep found (checked WebSearch + secondary sources + fcraonline.nic.in). FC-3C status check = CRITICAL. Organisations without renewed registration cannot receive/utilise foreign contributions after 30 Sep 2026. Confirmed active by nfp-social-sector run 19 Sep 2026. 11 days to expiry (30 Sep 2026). No new MHA circular extending beyond 30 Sep found (checked WebSearch + secondary sources + fcraonline.nic.in). FC-3C status check = CRITICAL. Organisations without renewed registration cannot receive/utilise foreign contributions after 30 Sep 2026. Confirmed active by nfp-social-sector run 20 Sep 2026. 10 days to expiry (30 Sep 2026). fcraonline.nic.in unreachable (ECONNREFUSED). No MHA circular extending beyond 30 Sep found via WebSearch + secondary sources. FC-3C status check = CRITICAL. After 30 Sep, organisations without renewed registration cannot receive/utilise foreign contributions under FCRA 2010 s.12. Confirmed active by nfp-social-sector run 21 Sep 2026. 9 days to expiry (30 Sep 2026). No new MHA circular extending beyond 30 Sep found (checked WebSearch + secondary sources). FCRA Amendment Bill 2026 JPC held first meeting 17-18 Sep 2026 (Sanjay Jaiswal chair) — does NOT affect current registration validity. FC-3C status check = CRITICAL. Organisations without renewed registration cannot receive/utilise foreign contributions after 30 Sep 2026. Confirmed active by nfp-social-sector run 22 Sep 2026. 8 days to expiry (30 Sep 2026). No new MHA circular extending beyond 30 Sep found (checked WebSearch + secondary sources, 22 Sep 2026). FC-3C status check = CRITICAL. Organisations without renewed FCRA registration cannot receive/utilise foreign contributions after 30 Sep 2026 under FCRA 2010 s.12. FCRA Amendment Bill 2026 JPC (Sanjay Jaiswal chair) held first meeting 17-18 Sep 2026 — does NOT affect current registration validity or 30 Sep deadline. Confirmed active by nfp-social-sector run 22 Sep 2026. 8 days to expiry (30 Sep 2026). No new MHA circular extending beyond 30 Sep found (checked 22 Sep 2026). CRITICAL: organisations without renewed FCRA registration cannot receive/utilise foreign contributions after 30 Sep 2026 (FCRA 2010 s.12). FCRA Amendment Bill 2026 JPC (Sanjay Jaiswal chair) held first meeting 17-18 Sep 2026 — does NOT affect current registration validity or 30 Sep deadline. Confirmed active by nfp-social-sector run 23 Sep 2026. 7 days to expiry (30 Sep 2026). No new MHA circular extending beyond 30 Sep found (checked WebSearch + Business Standard + Deccan Herald, 23 Sep 2026). CRITICAL: organisations without renewed FCRA registration cannot receive/utilise foreign contributions after 30 Sep 2026 (FCRA 2010 s.12). FCRA Amendment Bill 2026 JPC (Sanjay Jaiswal chair) in review — does NOT affect current registration validity or 30 Sep deadline.
FCNR(B) and NRE Deposit Rate Ceiling Removed (RBI 2026)
RBI temporarily withdrew interest rate ceiling on fresh FCNR(B) deposits (3-5 year maturity) and NRE term deposits (3 years and above) to attract foreign inflows. Banks may offer FCNR(B) USD rates up to 7.10% (e.g. AU Small Finance Bank) and NRE rates above 8%, versus normal regulated ceilings. Zero hedging cost during window. Deposits mobilised or renewed before 30 Sep 2026 benefit.
Window closes 30 Sep 2026. After that, rates revert to standard RBI-regulated ceilings. NRI clients should lock in deposits before deadline. Two approved drafts already exist: 2026-09-03-fcnr-swap-window-closes-sep-30 and 2026-08-21-fcnr-nre-rate-ceiling-withdrawn. Home-country tax check needed for US/UK-resident NRI clients. Added by fema partner 14 Sep 2026. [2026-09-22 wealth-partner daily] Window confirmed active. 8 days to 30 Sep 2026 expiry. No RBI circular extending ceiling removal beyond 30 Sep found as of this date. Clients with NRE/FCNR(B) rollovers should be advised to act before 30 Sep. [2026-09-23 fema-partner] Authority ref updated with verified circular numbers RBI/2026-27/138-143 dated 17 Jun 2026 (rate ceiling removal). RBI/2026-27/99 dated 8 Jun 2026 is the separate USD-INR swap facility circular. Window expires in 7 days. [2026-09-23 fema-partner] Circular numbers verified: RBI/2026-27/138-143 (17 Jun 2026). 7 days to window close. [2026-09-23 fema-partner] Verified circular numbers: RBI/2026-27/138-143 (17 Jun 2026). 7 days to window close 30 Sep 2026. [2026-09-23 fema-partner] Verified: RBI/2026-27/138-143 (17 Jun 2026). 7 days to window close.
SEBI-IPO-ObsLetter-Extension-Sep2026
SEBI one-time extension of IPO observation letter validity for DRHPs/approvals expiring Apr 1–Sep 30 2026 — extended to Sep 30 2026. Also covers MPS norms relief (no penalty for listed cos failing MPS Apr 1–Sep 30 2026). Reason: West Asia geopolitical tensions + subdued investor participation.
PLATFORM ACTION: pvtltd.co IPO journey content should reference this window. Affects ~24 companies per secondary sources. Capital-markets partner Sep 2 run — UNVERIFIED from primary SEBI source. Verify circular number from sebi.gov.in/circulars before client advisory. Confirmed active by capital-markets partner 20 Sep 2026. 10 days to expiry (30 Sep 2026). ~10-15 SME issuers in window per secondary sources. Lead manager confirmation of ICDR compliance required. Circular No. UNVERIFIED from primary sebi.gov.in. No post-Sep 30 extension found in Sep 17-20 search window. [2026-09-23 capital-markets run-2] Confirmed active. 7 days to 30 Sep 2026 expiry. Circular number still UNVERIFIED from primary sebi.gov.in. No post-Sep 30 extension found in search. ~10-15 SME issuers in window per secondary sources. [2026-09-23 capital-markets run-3] Confirmed active. 7 days. No new circulars. Circular number still UNVERIFIED.
sebi-aif-q2-quarterly-activity-report-oct2026
AIF Quarterly Activity Report for Q2 (Jul-Sep 2026) — all AIFs submit via SI Portal within 15 calendar days of quarter end under new two-tier reporting framework
New framework replaced Form A1 quarterly with two-tier: Quarterly Activity Report (15 days post-quarter) + Annual Activity Report. Q1 (Jun 2026) deadline was 15 Jul 2026. This is the Q2 (Sep 2026) deadline.
epfo-wage-ceiling-ecr-sep2026
EPFO ECR (Electronic Challan cum Return) for September 2026 wage month — first ECR incorporating new Rs.25,000 wage ceiling for newly covered employees. Employers must await EPFO implementation circular before applying new ceiling in ECR.
Wage ceiling raised Rs.15,000 to Rs.25,000 effective 17 Sep 2026 via S.O. 5109(E). ECR for Sep 2026 wage month (15 Oct 2026) must incorporate new ceiling for newly covered employees (earning Rs.15,001-Rs.25,000). Await EPFO implementation circular on epfo.gov.in before updating ECR. ESIC ceiling unchanged at Rs.21,000. Added by regulatory-labour 19 Sep 2026. Status check 22 Sep 2026 by regulatory-labour: EPFO implementation circular STILL NOT ISSUED as of 22 Sep 2026. Employers cannot yet apply Rs.25,000 ceiling in ECR. ECR due 15 Oct 2026 — 23 days remaining. Secondary sources suggest full-month Oct 2026 implementation likely. Await epfo.gov.in circular. Status check 23 Sep 2026 by regulatory-labour: EPFO implementation circular STILL NOT ISSUED. ECR due 15 Oct 2026 — 22 days remaining. Multiple secondaries confirm S.O. 5109(E) dated 17 Sep 2026 under Code on Social Security 2020 s.2(89). EPS: existing "EPS-No" employees (post-1 Sep 2014 joiners, wages >₹15k) NOT auto-re-enrolled. EDLI max benefit rises to ~₹10.50L pending formal amendment. Continue monitoring epfo.gov.in for implementation circular.
sebi-debenture-trustee-compliance-oct2026
SEBI extended compliance deadline for Debenture Trustees from April 27, 2026 to October 27, 2026 (6-month extension). Covers operational system setup requirements for debenture trustee compliance obligations. Online Bond Platform Providers: same Aug 14, 2026 circular also allows offering IFSCA-regulated products and 54EC tax-saving bonds, and removes mandatory Company Secretary requirement for compliance officers.
Impact: low for startup/SME IPO clients; noted for debt capital markets advisory. Online Bond Platforms: removal of mandatory CS for compliance officer may require internal role review.
epfo-eec-2026
EPFO Employees Enrolment Campaign 2026 — Employers may voluntarily enrol eligible employees left out of PF coverage between 1 April 2009 and 31 March 2026. Employer deposits arrear contributions; EPFO waives some penal provisions for voluntarily disclosed cases.
THREE concurrent EPFO windows: EEC 2026 (Oct 31), VISHWAS 2026 (Dec 28), AMNESTY 2026 (Dec 28). Added by regulatory-labour 07 Sep 2026. Source: secondary — primary EPFO circular not fetched. EEC 2026 circular confirmed via Simpliance (https://www.simpliance.in) + PIB PRID 2300475. Coverage: employees left out Apr 1 2009 – Mar 31 2026. Employee share waiver available where contribution was not deducted. UAN via Face Auth on UMANG + ECR remittance. Campaign window: 29 Jun 2026 to 31 Oct 2026. Circular numbers via secondary — not fetched from epfo.gov.in directly. Updated by regulatory-labour 8 Sep 2026.
sebi-digital-accessibility-ia-ra-oct2026
SEBI extended digital accessibility compliance deadline for Investment Advisers and Research Analysts from the original deadline to October 31, 2026, due to stakeholder requests citing operational constraints under Rights of Persons with Disabilities Act.
Affects Investment Advisers and Research Analysts. SEBI-regulated intermediary compliance — not directly a capital-markets client obligation but relevant for any HRA clients registered as IAs/RAs.
dpdp-consent-manager-framework-nov2026
DPDP Consent Manager Framework operationalises November 13, 2026. Consent and notice provisions under DPDP Act 2023 and DPDP Rules 2025 are currently notified but substantively dormant. From Nov 13, the Consent Manager framework becomes operational — data fiduciaries must have consent mechanisms, grievance officer, and notice infrastructure in place. Most operational obligations then have an 18-month runway to mid-May 2027.
SOURCE: Secondary (India Briefing). Primary MeitY gazette not fetched this run — per PRIMARY-FETCH RULE this date is UNVERIFIED from primary source. Add to VERIFICATION QUEUE. Action: Businesses should build consent notice, grievance officer, and data fiduciary systems before Nov 13. Added by regulatory-labour 6 Sep 2026.
epfo-vishwas-2026
EPFO VISHWAS 2026 — One-time settlement of EPF damages/penalties for defaults prior to 14 June 2024. Damages recalculated at reduced rates after employer pays statutory contributions + interest. Fully online via EPFO Employer Portal (DSC/e-sign). Covers: pending Section 7A proceedings, recovery cases, notice-issued cases. Excludes fraud/deliberate falsification and fully-recovered cases.
AMNESTY 2026 (PF Trust regularisation for unexempted trusts) runs concurrently — same 6-month window. Added by regulatory-labour 07 Sep 2026. Primary circular number not fetched — flag for Harun verification. VISHWAS 2026 damage settlement rates (confirmed via KPMG Flash Alert 2026-199 + SCC Online 15 Jul 2026): Default up to 2 months = 0.25%/month; 2–4 months = 0.50%/month; above 4 months = 1.00%/month — PLUS full statutory interest (12% p.a. under s.7Q EPF Act 1952). Exclusions: fraud, deliberate falsification, fully recovered amounts. Portal: EPFO Employer Portal (DSC/e-sign). Circular numbers via secondary (KPMG/SCC Online) — not fetched from epfo.gov.in directly. Updated by regulatory-labour 8 Sep 2026.
epfo-amnesty-2026-pf-trust
EPFO AMNESTY 2026 — One-time regularisation for establishments operating recognised Provident Fund Trusts without formal exemption under EPF Act 1952 / Code on Social Security 2020. Submit records to RPFC; damages waived if conditions met.
Runs concurrently with VISHWAS 2026. Added by regulatory-labour 07 Sep 2026.
NBFC Deregistration Window — Type I Unregistered (SBR Amendment 2026)
Existing registered NBFCs qualifying as Type I (no public funds + no customer interface) with assets below Rs 1,000 crore may apply for deregistration via PRAVAAH portal. Required documents: 3 years audited financials, Statutory Auditor certificate, Board Resolution, original Certificate of Registration surrender.
PRAVAAH portal. Circular number UNVERIFIED — verify from rbi.org.in. Window closes Sep 30, 2026. 57 days from 4 Aug 2026. Identify qualifying NBFC clients NOW. DEADLINE CORRECTED 5 Aug 2026 by cfo-business-finance: secondary sources (mondaq.com, dpncindia.com) confirm 6 months from Jul 1 2026 effective date = 31 Dec 2026. PRAVAAH portal application deadline. Circular number still UNVERIFIED from primary rbi.org.in. [2026-09-22 wealth-partner daily] Window confirmed active. 8 days to 30 Sep 2026 expiry. No RBI circular extending ceiling removal beyond 30 Sep found as of this date. Clients with NRE/FCNR(B) rollovers should be advised to act before 30 Sep. | [2026-09-23 cfo-business-finance] Confirmed active — deadline Sep 30
FAST-DS-2026-window
Foreign Assets of Small Taxpayers Disclosure Scheme 2026 (FAST-DS) — window closes 31 December 2026. Finance Act 2026 Chapter IV ss.130-144. CBDT Notification 114/2026. Eligible: individuals currently NR/RNOR who were resident when foreign income arose. Cat 1: undisclosed foreign assets ≤₹1 crore (30% tax + 100% additional charge). Cat 2: foreign assets acquired as NR from taxed income ≤₹5 crore (flat ₹1 lakh fee). Both categories: immunity from BMA 2015 prosecution on declared assets.
Scheme in force from 16 Aug 2026. Valuation date 31 Mar 2026. Secondary sources (KPMG/EY/TaxGuru/incometaxindia.gov.in homepage) confirm — verbatim official FAQ PDF text not fetched this session (direct URL returned blank). Verify eligibility conditions from official FAQ before advising.
Foreign-Assets-Disclosure-Scheme-2026
CBDT Foreign Assets of Small Taxpayers Disclosure Scheme Rules 2026 — amnesty window for undisclosed foreign assets (Category 1: up to Rs 1 crore, pay 60%; Category 2: up to Rs 5 crore, fee nil or Rs 1 lakh). Immunity from Black Money Act 2015 prosecution.
Valuation date: 31 Mar 2026. Forms: Form 1 (declaration), Form 2 (notice), Form 3 (payment), Form 4 (confirmation). Cross-partner: fema-international-partner.
FADS 2026 Form 1 Filing Deadline
Foreign Assets of Small Taxpayers Disclosure Scheme 2026 — Form 1 filing window closes. Scheme enables regularisation of undisclosed foreign assets: Category 1 (undisclosed taxable assets ≤₹1 crore — 60% tax+penalty) and Category 2 (assets from non-taxable income omitted from Schedule FA ≤₹5 crore — ₹1 lakh flat fee). Valuation date: 31 March 2026. Scheme commenced 16 August 2026.
VERIFY: Source is secondary (taxguru). Gazette reference for FA 2026 Chapter IV s130-144 not yet fetched. FADS does NOT settle FEMA — compounding application still required for FEMA contraventions. Added by fema partner 6 Sep 2026.
Revised Return s139(5) AY 2026-27
Finance Act 2026 extended the revised return deadline under Section 139(5) from 31 December of the AY to 31 March of the AY. For AY 2026-27, revised returns may be filed up to 31 March 2027. Applies to both on-time original returns and belated returns filed under s139(4). Belated return deadline (s139(4)) remains 31 December 2026.
Verified from taxupdate.in, taxguru.in (ay-2026-27-itr-due-dates-finance-act-2026.html), patronaccounting.com. Finance Act 2026 gazette clause number UNVERIFIED — incometaxindia.gov.in returned 403 on 17 Aug 2026. Do not cite clause number in client advisory until verified from primary gazette. Added direct-tax partner 17 Aug 2026.
sebi-angel-fund-accredited-investor-mar2027
SEBI extended the accredited investor mandate compliance deadline for legacy angel funds (registered on or before Sep 10, 2025) from Sep 8, 2026 to Mar 31, 2027. Legacy funds: max 200 non-accredited investors during transition; no fresh non-AI contributions after Mar 31, 2027. New angel funds (post Sep 10, 2025): accredited-only from inception.
PLATFORM ACTION: pvtltd.co angel fund investor section should reference this transition window. Angel fund managers need accreditation onboarding workflow by Mar 2027.
FCRA Amendment Rules 2026 — Activity Re-Alignment Window
Existing FCRA-registered organisations must align their registration certificates with the new activity-specific requirements under the Foreign Contribution (Regulation) Amendment Rules 2026, notified June 22 2026. Proselytisation is now excluded from eligible activities. Permissible: places of worship maintenance, scripture digitisation, pilgrim amenities. Activity-specific registration required.
G.S.R. notification: S.O. 3272(E) dated 22 June 2026 — VERIFIED via mbgcorp.com advisory and idronline.org. Key changes: Rule 14A (Rs 10 lakh biannual utilisation threshold), Rule 9A proviso (75% utilisation before next FC instalment), Rule 9(1B) (scheduled purpose list), Rule 17B (FC-6F for purpose changes), FCRA 2.0 portal (Aadhaar-based, fcraonline.nic.in) launched Jun 30 2026. All existing registrants must file Form FC-6F by June 21 2027. June 2026 FCRA Rules changes still apply during extended validity period. Updated by nfp-social-sector 28 Aug 2026.
Standard Deadlines — Next 45 Days
11 filings · recurring statutory calendarStandard deadlines are the recurring statutory calendar. Extensions to these dates are shown in the section above. Always verify against the official circular before acting.
Maintained by Harun Raaj, CA — ICAI Membership No. 238303 · Firm Reg. 19027S · Data last updated 23 September 2026
Frequently Asked Questions
Is the CCFS-2026 scheme available for LLPs?
No. The Companies Compliance Facilitation Scheme 2026 (CCFS-2026) is only available for companies registered under the Companies Act, 2013. LLPs are not covered. Source: MCA General Circular 01/2026 and 03/2026.
What is the difference between ITR-1/2 and ITR-3/4 deadlines for AY 2026-27?
For AY 2026-27: ITR-1 and ITR-2 are due 31 July 2026. ITR-3 and ITR-4 (non-audit cases) are extended to 31 August 2026 under the Finance Act 2026 staggered schedule. Audit cases (all forms) remain 31 October 2026. Source: Finance Act 2026.
How often is this deadline tracker updated?
The extension data is updated every morning by 9:15 AM IST from official government sources including cbic.gov.in, incometaxindia.gov.in, mca.gov.in, and sebi.gov.in. Standard recurring deadlines reflect the current regulatory framework and are reviewed whenever a relevant circular is issued.
Does the GSTAT appeal deadline extension apply to all GST orders?
No. The extended deadline of 31 July 2026 applies only to orders communicated before 1 May 2026. For orders communicated on or after 1 May 2026, the normal 3-month appeal timeline under Section 112 of the CGST Act applies. Source: MoF notification u/s 112 CGST Act, dated 30 June 2026.
Disclaimer: This tracker is for informational purposes only. Deadlines may change based on government notifications issued after the last update. Always verify against the official circular before acting. Extensions recorded here are sourced from public government sources (cbic.gov.in, incometaxindia.gov.in, mca.gov.in) and may not reflect the most recent gazette at the moment you read this. Consult a qualified Chartered Accountant for advice specific to your situation.
Hub Guide · Tax Notice Response
Go deeper — the Tax Notice Response hub
Missing a deadline is the most common trigger for a tax notice — the hub covers 143(1), scrutiny, s.148, and GST SCNs with response timelines — statute-cited.