IMPORTANT DATES : > Seller to upload declarations received in October, from buyers for non-deduction of TCS. : 07/11/2025      > Return of External Commercial Borrowings for October. : 07/11/2025      > "Payment of TDS/TCS of October. 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. " : 07/11/2025      > 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) : 10/11/2025      > Filing of Tax Audit Report where due date of ITR is 31 Oct. : 10/11/2025      > Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct. : 10/11/2025      > Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct. : 10/11/2025      > Filing of other Audit Reports , where due date of ITR is 31 Oct. : 10/11/2025      > 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? : 10/11/2025      > Monthly Return by Tax Deductors for October. : 10/11/2025      > Monthly Return by e-commerce operators for October. : 10/11/2025      > Monthly Return of Outward Supplies for October. : 11/11/2025      > Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme. : 13/11/2025      > Monthly Return by Non-resident taxable person for October. : 13/11/2025      > Monthly Return of Input Service Distributor for October. : 13/11/2025      > Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in September. : 14/11/2025      > 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 September. : 14/11/2025      > Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in September. : 14/11/2025      > Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in September. : 14/11/2025      > Issue of TDS certificates for Q2 of FY 2025-26. : 15/11/2025      > Details of Deposit of TDS/TCS of October by book entry by an office of the Government. : 15/11/2025      > E-Payment of PF for October. : 15/11/2025      > Payment of ESI for October : 15/11/2025      > Monthly Return by persons outside India providing online information and data base access or retrieval services, for October. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India. : 20/11/2025      > Add/amend particulars (other than GSTIN) in GSTR-1 of October. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 20/11/2025      > Summary Return cum Payment of Tax for October by Monthly filers (other than QRMP). Claim input tax credit (ITC) for FY 24-25 in GSTR-3B. Issue Credit/Debit notes for FY24-25 . Reversal of ITC of FY 24-25 where supplier had filed GSTR-1/IFF but not filed GSTR-3B till 30 Sep, 2025. : 20/11/2025      > Deposit of GST under QRMP scheme for October . : 25/11/2025      > Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them. : 28/11/2025      > Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies. : 29/11/2025      > Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits. : 30/11/2025      > Online Application for alternative tax regime if due date of ITR is 30 Nov. : 30/11/2025      > Filing of Income Tax Return where Transfer Pricing applicable. : 30/11/2025      > E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2024-25. : 30/11/2025      > Deposit of TDS u/s 194-IA on payment made for purchase of property in October. : 30/11/2025      > 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 October (Else TDS is to be deposited on annual basis by 30 April of next year.) : 30/11/2025      > Deposit of TDS on certain payments made by individual/HUF u/s 194M for October. : 30/11/2025      > Deposit of TDS on Virtual Digital Assets u/s 194S for October. : 30/11/2025      > Annual RoDTEP Return (ARR)for the financial year 2023-24. Grace period was extended from 30.09.2025 to 30.11.2025 with late fee of Rs. 10,000. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP Return (ARR) is mandatory for exporters. : 30/11/2025     
 
     
   
 

Welcome to Chengalpattu District Branch (SIRC) 

Chairman Message

Dear Members,

Greetings.
This year, September being a demanding month with the pressure of income tax filings and audits. The extension of the tax audit deadline from 30th September to 31st October has come as a timely relief for practitioners and taxpayers alike. Let us use this additional time wisely ensuring efficiency, maintaining quality, and delivering professional excellence to those we serve.

The past month was enriched by insightful programs, enthusiastic participation, and memorable celebrations. I take this opportunity to thank all members, faculty, and students for their wholehearted involvement in making our activities meaningful.

Looking ahead, October brings not only the festive colours of Navaratri and Diwali but also a renewed emphasis on learning and growth. In particular, the spotlight falls on GST 2.0 and its recent amendments. The implementation of GST 2.0 represents a significant milestone in India’s indirect tax landscape. The new return system, changes in input tax credit utilisation, real-time reporting, and stricter compliance norms will profoundly impact businesses of all sizes.

As Chartered Accountants, our role is pivotal in guiding trade, industry, and taxpayers through these changes. I encourage each member to stay updated, attend knowledge sessions, and equip themselves to handle the evolving GST environment with confidence.

Completed Member Programs – September 2025
1. Teachers’ Day Celebration – 5?? September 2025
We gathered to honour our teachers and faculty—the guiding lights of our profession. The event featured a live address by the President of ICAI and heartfelt felicitations for our mentors. Their tireless dedication continues to inspire generations of professionals.

2. CPE Program – Navigating GST Assessments – 6?? September 2025
Speaker: CA. Bhuvaneswari R V
A practical session addressing GST assessment challenges, reconciliations, and compliance, enabling members to approach departmental proceedings with clarity and confidence.

3. CPE Program – Combating Financial Crime – 20?? September 2025
Speaker: Mr. Muhammad Sarfaraaz
The former RBI AGM shared insights on AML/CFT compliance, fraud detection, and risk profiling, highlighting emerging opportunities for professionals in financial crime prevention.

4. Taxpayers’ Outreach Programme – 25?? September 2025
Organised jointly with the Income Tax Department, this program created a platform for dialogue between CAs, NPOs, and tax officials on exemptions, compliance, and transparency.

5. Ayudha Pooja Celebrations – 30?? September 2025
The branch celebrated Ayudha Pooja in the presence of the RCM, past chairmen, faculties, and staff. The event, rooted in gratitude and tradition, reinforced our values of humility and service.

Forthcoming Programs – October 2025
1. Tax Audit – Recent Developments Date: Saturday, 11?? October 2025
This session will focus on the latest updates in tax audit laws, key challenges faced in practice, and strategies for effective compliance.

2. GST 2.0 – Recent Developments - Date: Friday, 17?? October 2025
Deep dive into the new GST 2.0 framework covering return filing changes, ITC restrictions, e-invoicing integrations, and departmental expectations. This is a must-attend session for practitioners and industry professionals to understand the far-reaching implications of GST reforms and to prepare proactively.

Warm regards,
CA. Shivachandra Reddy K
Chairman, Chengalpattu District Branch (SIRC)

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