IMPORTANT DATES : > 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,
Warm Greetings from the Chengalpattu District Branch of SIRC of ICAI.
October 2025 was truly a test of our endurance and determination. The extension of the tax audit due date from October 31st to November 10th, 2025, added pressure to an already demanding compliance season. Yet, through discipline, teamwork, and careful planning, we have once again demonstrated the hallmark of our profession, excellence under pressure.
At the national and regional levels, ICAI HQ and SIRC launched significant initiatives in October, including the Digital Audit Trail Guidance, clarifications on the e-Filing process, and awareness of Sustainability Reporting. These developments reaffirm ICAI’s commitment to aligning the profession with global best practices and emerging technologies.
I am pleased to share that the construction of our ICAI Bhawan has reached nearly 80% completion. Civil and finishing works are progressing swiftly, with the target completion date set for December 2025. Very soon, our branch will function from its own institutional premises, a long-cherished dream now becoming reality, thanks to your unwavering support and cooperation.
Highlights of October 2025
CPE Program - Tax Audit: Recent Developments
A comprehensive session that offered deep insights into the evolving tax audit framework, reconciliation challenges, and reporting standards. Members appreciated the practical approach to managing timelines and documentation effectively.
CPE Program - GST 2.0: What a Practicing CA Should Know?
An insightful overview of the new GST 2.0 system architecture, return formats, ITC restrictions, and technology integration. The speaker highlighted that GST 2.0 marks a transformational phase for the profession — demanding greater automation, preparedness, and advisory excellence from practising CAs.
Upcoming Programmes

  • Using AI in Automating the CA Office
  • GST 9 & 9C - Annual Filing and Audit
  • Auditing Standards Board Workshop
  • GST - Emerging Issues (Regional Meet)
  • Zoho Books - Practical Workshop

Mega Career Counselling Programme (CAFY 2025)
Our branch will proudly host the Super Mega Career Counselling Programme - “Career in Accounting & Finance for Youth (CAFY 2025)” on Thursday, 27th November 2025.
The programme aims to:

  • Introduce school and college students (Class VIII onwards) to career opportunities in accounting and finance.
  • Promote commerce education and financial awareness among students, teachers, and parents.
  • This flagship initiative seeks to inspire young minds to pursue Chartered Accountancy as a career of pride, purpose, and professional excellence.

Student Activities
October saw enthusiastic participation from our students in the Two-Day Workshop on Practical Training & Office Skills, as well as the Study Circle Meeting on Annual Return Filing under the Companies Act, 2013. These sessions provided valuable exposure to audit procedures, communication, and real-world compliance practices.
Looking ahead, November promises dynamic learning opportunities, including AURA 2025 (AI & Automation Readiness Programme), the “Chengai Vizha 2025” Students’ Conference, an Industrial Visit & GST Workshop, as well as Mock Tests, Revision Classes, and Coaching Sessions to enhance exam readiness and professional competence.
Motivational Note
Our branch remains committed to fostering a culture of continuous learning, innovation, and leadership among both members and students. Let us continue to work together in strengthening our professional community and advancing the noble ideals of our Institute.

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

  • Upcoming Events for Students


 
     
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