CBDT Circular 07/2026 moves the FY 2025-26 tax audit report to 21 October 2026 and the ITR for audit cases to 21 November 2026.

GSTN has enabled GSTR-9 and GSTR-9C for FY 2025-26 from 8 October 2026. The annual return is due by 31 December 2026.

Most of the MSMED (Amendment) Act, 2026 took effect on 15 October 2026: free, voluntary MSME registration, TReDS for CPSEs, new buyer penalties.

The 57th GST Council on 8 October 2026 recommended late fee relief, a ₹10,000 notice threshold and lower penalties. None is in force yet.

New DSC tokens issued from 21 September 2026 are FIPS 140-3. To sign on the GST portal with one, install emSigner 3.3.

A GSTN advisory of 1 October 2026 adds Multistate Registration: apply in several States/UTs at once under one PAN with a single Master TRN.

GSTN put the mandatory Ship-To GSTIN and e-way bill closure changes, first due 1 August 2026, on hold until further notice. No system changes needed yet.

MCA moved DIR-3 KYC to a triennial cycle from 31 March 2026. If you filed for FY 2025-26, your next KYC is due 30 June 2028 — beware outdated annual-deadline advice.

Finance Act 2026 permanently moved the non-audit ITR-3/ITR-4 due date to 31 August. Salaried ITR-1/ITR-2 filers stay at 31 July 2026.