IMPORTANT DATES : > "Payment of TDS/TCS of December. 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. " : 07/01/2026      > Seller to upload declarations received in December, from buyers for non-deduction of TCS. : 07/01/2026      > Return of External Commercial Borrowings for December. : 07/01/2026      > Monthly Return by Tax Deductors for December. : 10/01/2026      > Monthly Return by e-commerce operators for December. : 10/01/2026      > "Monthly Return of Outward Supplies for December. " : 11/01/2026      > Monthly Return of Input Service Distributor for December. : 13/01/2026      > Monthly Return by Non-resident taxable person for December. : 13/01/2026      > Quarterly return of Outward Supplies for October-December. (QRMP) : 13/01/2026      > Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November. : 14/01/2026      > 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 November. : 14/01/2026      > Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November. : 14/01/2026      > Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November. : 14/01/2026      > Statement of Foreign Remittances by Authorized Dealers for December quarter. : 15/01/2026      > Uploading declarations received in Form 15G/15H for December quarter. : 15/01/2026      > Contribution from Jul-Dec. Amount = No of employee as on 31 Dec X Rs 3 : 15/01/2026      > TCS Statements for December quarter. : 15/01/2026      > ESI payment for December. : 15/01/2026      > E-Payment of PF for December. : 15/01/2026      > Details of Deposit of TDS/TCS of December by book entry by an office of the Government. : 15/01/2026      > Payment of tax by Composition taxpayers for December quarter. : 18/01/2026      > Monthly Return by persons outside India providing online information and data base access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India. : 20/01/2026      > Add/amend particulars (other than GSTIN) in GSTR-1 of Dec. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 20/01/2026      > Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP). : 20/01/2026      > Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. . It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 22/01/2026      > Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. : 22/01/2026      > Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 24/01/2026      > Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi. : 24/01/2026      > Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December . : 28/01/2026      > Issue of TCS certificate for December quarter by All Collectors : 30/01/2026      > Deposit of TDS u/s 194-IA on payment made for purchase of property in December. : 30/01/2026      > 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 December (Else TDS is to be deposited on annual basis by 30 April of next year.) : 30/01/2026      > Deposit of TDS on certain payments made by individual/HUF u/s 194M for December. : 30/01/2026      > Deposit of TDS on transfer of virtual digital asset u/s 194S, by an exchange, for December. : 30/01/2026      > TDS Statements for December quarter. : 30/01/2026      > Quarterly return of non-deduction at source by banks from interest on time deposit for December quarter. : 30/01/2026      > Annual Return by OPCs and Small Companies. : 31/01/2026      > Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.) : 31/01/2026      > Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013. : 31/01/2026     
 
     
   
 

Welcome to Chengalpattu District Branch (SIRC) 

Chairman Message

Dear Members,
Warm greetings from the Chengalpattu District Branch of SIRC of ICAI. November 2025 was a month of remarkable progress for our branch, marked by meaningful professional initiatives, impactful student outreach, and significant institutional milestones. Your active participation and support have enabled us to conduct several enriching programs across GST, taxation, auditing standards, peer review preparation, and AI automation—all contributing to the continuous upgrading of our professional capabilities.
Highlights of November 2025
CPE Programs - Technical Enrichment
A series of focused programmes were conducted during the month, offering valuable insights across domains:
Using AI in Automating CA Office
A practical session demonstrating AI-enabled tools that can enhance efficiency and reshape practice workflows.
SQM-1 & Peer Review Documentation
A detailed overview of quality management requirements and documentation standards essential for Peer Review preparedness.
Income Tax and TDS Awareness Programme
A highly engaging session addressed by senior officers of the Income Tax Department, covering amendments, compliance expectations, and issue resolution.
GSTR - 9 & 9C
A comprehensive workshop covering annual GST return filing, reconciliation challenges, and audit requirements.
AASB Workshop
A full-day workshop organised by the Auditing and Assurance Standards Board featuring SME audit approach, CARO insights, audit trail requirements, certification notes, and the role of AI in audit documentation.
These programmes were well received by members and reaffirm our commitment to strengthening technical excellence.
Super Mega Career Counselling Initiative:
On 27th November 2025, our branch conducted a Super Mega Career Counselling Programme across 29 schools, reaching over 6,000 students in a single day, one of our largest outreach initiatives ever. My sincere appreciation to the school administrators, the Career Counselling Team led by
CA. Arumugaraj P, and all volunteers for their dedication. A special thanks to Mrs. Pankajam Rahavan for her meticulous coordination. The unity and professionalism displayed truly reflect the spirit of our Chengalpattu District Branch.
Branch Building - A Dream Nearing Reality:
Another milestone that brings immense pride to all of us is the near completion of our state-of-the-art Branch Building. Finishing works are progressing steadily, and we are delighted to share that the inauguration is planned for the fourth week of January 2026.
This new ICAI Bhawan will soon become a vibrant centre for learning, training, and professional development for both members and students. My sincere gratitude to all members and particularly to our past Chairmen whose vision, perseverance, and consistent support have helped transform this long-cherished dream into reality.
SICASA Activities - Empowering the Next Generation:
November 2025 was equally enriching for students. The AURA-AI Workshop strengthened their understanding of emerging technologies, while the Industrial Visit offered valuable insights into manufacturing processes, compliance systems, and practical documentation.
Looking ahead, students can look forward to an exciting lineup: SUDAR 2025, a platform to enhance leadership and technical confidence; a seminar on GSTR-9 & 9C to build essential conceptual clarity; and Chengai Vizha 2025, celebrating student talent and creativity.
These initiatives are thoughtfully curated to nurture technical competence, practical exposure, and holistic development.
Motivational Note - “Small Improvements, Big Impact”:
As we move closer to the end of the year, let us remember that meaningful progress is often built on small yet consistent steps. A process refined, a task completed on time, a new idea explored, or a skill improved, all contribute to long-term excellence.
Let us continue to learn, adapt, and grow together as a professional community.
With collective effort and purpose, we can achieve greater milestones in the months ahead.

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

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