Knowledge
Notes and the compliance calendar
Lalit Mohan Tyagi & Co. publishes short factual notes on statutory compliance topics, such as tax audit thresholds and goods and services tax reconciliation, alongside a compliance calendar of upcoming statutory due dates. The notes below explain the reasoning behind a due date or a rule; the calendar lists the dates themselves. Both are informational and general in nature, not advice for a specific person or entity.
What is on the compliance calendar?
The compliance calendar lists statutory due dates for tax, goods and services tax, and company filings, drawn from the applicable law and updated as the firm confirms each date. See the full compliance calendar for every upcoming date, not only the ones shown below.
Notes and upcoming dates
GST annual return for FY 2025-26: what changed in the reconciliation
The revised GSTR-9C tables and the three reconciliation items that most commonly cause a mismatch notice.
04 August 2026Tax audit under section 44AB: applicability thresholds
Turnover limits, the cash-transaction test, and where presumptive taxation interacts with the audit requirement.
21 July 2026Concurrent audit of bank branches: a working checklist
The month-end review points that carry the highest weight in regulatory inspection.
09 July 2026DIR-3 KYC: who must file, and the cost of missing 30 September
Deactivation of the DIN, the reactivation fee, and the practical sequence for a company with several directors.