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- GST Jurisdiction
GST Jurisdiction
TAX AUDIT, STATUTORY REPORTS & OTHER COMPLIANCE
FY 2026-27 / AY 2027-28
GST Jurisdiction
FY 2026-27 / AY 2027-28
| Category | Threshold / Condition | Form | Due Date | Section | Remarks |
|---|---|---|---|---|---|
| Business - Books of Accounts | Turnover > ₹1 Crore in FY 2026-27 | 3CB + 3CD | 30-Sep-2027 (Tentative) | Sec 44AB(a) | Cash receipts/payments ≤ 5% → limit ₹10 Cr |
| Professional - Books of Accounts | Gross Receipts > ₹50 Lakhs | 3CA + 3CD | 30-Sep-2027 (Tentative) | Sec 44AB(b) | Practising CA, CS, Doctor, Lawyer, Architect etc. |
| Presumptive Business (Sec 44AD) | Declares profit below 8%/6% of turnover | 3CB + 3CD | 30-Sep-2027 (Tentative) | Sec 44AB(e) | Opting out of presumptive scheme |
| Presumptive Professional (44ADA) | Declares profit ≤ 50% of gross receipts | 3CA/3CB + 3CD | 30-Sep-2027 (Tentative) | Sec 44AB(f) | |
| Digital Transactions Business | Cash receipts/payments ≤ 5% → limit ₹10 Cr | 3CB + 3CD | 30-Sep-2027 (Tentative) | Sec 44AB proviso | Higher threshold for digital businesses |
| Transfer Pricing Audit (Domestic) | Specified Domestic Transactions > ₹20 Cr | 3CEB + 3CD | 30-Oct-2027 (Tentative) | Sec 92E | To be filed before ITR; Chartered Accountant required |
| Transfer Pricing Audit (International) | International Transactions - any amount | 3CEB | 30-Oct-2027 (Tentative) | Sec 92E | Report by Chartered Accountant mandatory |
| Form / Report | Due Date | Filed By / With | Purpose | Section | Remarks |
|---|---|---|---|---|---|
| Form 15G / 15H | Before first payment of income | Recipient → Payer | Declaration to prevent TDS deduction | Sec 197A | 15G for individuals < 60 yrs; 15H for senior citizens |
| Form 15CA / 15CB | Before foreign remittance | Remitter / CA | Reporting of foreign remittances; CA certificate required | Sec 195 | 15CB by CA; 15CA by remitter (online) |
| Form 3CEB (TP Report) | 30-Oct-2027 (Tentative) | CA on behalf of assessee | Transfer pricing certification for intl/domestic transactions | Sec 92E | Before ITR filing for TP cases |
| Form 10B / 10BB | 30-Sep-2027 (Tentative) | Trusts / Institutions | Audit report for charitable trusts & institutions | Sec 12A/12AA | 10BB for trusts u/s 10(23C) |
| Form 29B | 31-Oct-2027 (Tentative) | CA for Companies | Report for Book Profit u/s 115JB (MAT) | Sec 115JB | Minimum Alternate Tax applicable companies |
| Form 29C | 31-Oct-2027 (Tentative) | CA for LLP | Report for Alternate Minimum Tax (AMT) u/s 115JC | Sec 115JC | LLP / Non-corporate assessees claiming deductions |
| Form 67 | Before ITR filing | Resident Assessees | Claiming Foreign Tax Credit on income taxed abroad | Sec 90/90A/91 | Statement of income from outside India |
| Annual Information Return (SFT - Sec 285BA) | 31-May-2026 (for FY 25-26) | Banks, MFs, Registrars etc. | Statement of Financial Transactions for specified high-value transactions | Sec 285BA | Pension, FDs, mutual funds, property > specified limits |
| Form 61A (SFT Filing) | 31-May-2026 (for FY 25-26) | Reporting entity | High-value transaction reporting | Rule 114E | Same as SFT above; filed by specified entities |
| Equalization Levy Return (Form 1) | 30-Jun-2026 (for FY 25-26) | Persons liable to EL | Annual return for Equalization Levy (digital services) | Sec 167 | 2% levy on e-commerce supply/services by non-residents |
