Question 1

What is the last date to file a belated return for AY 2026-27 under the old Act?

Accepted Answer

Audited financial statements for the year - the balance sheet as at 31 March 2026 and the statement of profit and loss, with the schedules behind them. A company on Ind AS gives the Ind AS versions; the form carries a separate Part A-BS - Ind AS and Part A-P&L - Ind AS for them. The figures are keyed into the return, not attached to it (FORM ITR-6 (AY 2026-27), Part A-BS 'BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OR AS ON THE DATE OF AMALGAMATION' and Part A-P&L; Part A-BS - Ind AS '[applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015]'); Tax audit report under section 44AB (Form 3CA/3CB with Form 3CD), where the company is liable - e-filed separately by the accountant. The return records its date of furnishing, its ACKNOWLEDGEMENT NUMBER, the name of the auditor (proprietorship/firm) and that firm's PAN (FORM ITR-6 (AY 2026-27), AUDIT INFORMATION A20(b)-(c): 'Whether liable for audit under section 44AB? ... If (b) is Yes, whether the accounts have been audited by an accountant? ... (1) Date of furnishing of audit report (2) Acknowledgement Number of the Audit Report (3) Name of the auditor (proprietorship/firm) (4) Permanent Account Number (PAN) of the proprietorship/ firm'); Transfer pricing audit report under section 92E, where the company is liable, with its date of furnishing and acknowledgement number (FORM ITR-6 (AY 2026-27), AUDIT INFORMATION A20(di)-(dii): 'Are you liable for Audit u/s 92E?' and 'If (di) is Yes, whether the accounts have been audited u/s. 92E? ... Date of furnishing audit report? DD/MM/YYYY ... Acknowledgement Number'); Any other audit report required under the Income-tax Act, with the section code, the date of furnishing and the acknowledgement number for each (FORM ITR-6 (AY 2026-27), AUDIT INFORMATION A20(diii): 'If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details as under: Sl. No. | Section Code | Date (DD/MM/YYYY) | Acknowledgement Number'); Form 10-IB, 10-IC or 10-ID, where the company has opted or is opting for taxation under section 115BA, 115BAA or 115BAB - the return needs the assessment year the option was first exercised, and the date of filing and acknowledgement number of that form (FORM ITR-6 (AY 2026-27), Part A-GEN (e): 'Have you opted for taxation under section 115BA/115BAA/115BAB? ... If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number. If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? ... Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number.'); Tax computation and the supporting schedules - advance tax and self-assessment tax challans, and TDS and TCS credit particulars, reconciled against Form 26AS / AIS. The challan and deduction details are entered in the return's tax-payment schedules; no certificate or challan is attached (FORM ITR-6 (AY 2026-27), Part B-TTI and Schedules TDS/TCS (ScheduleTDS2, ScheduleTDS3 and the TCS schedule in the Department's schema for the year)); Particulars of every Managing Director, director, secretary and principal officer who held office during the year, and of the person verifying the return - name, designation, residential address, PAN or Aadhaar number, and DIN issued by MCA for each director (FORM ITR-6 (AY 2026-27), KEY PERSONS A23: 'Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return. | S.No. | Name | Designation | Residential Address | PAN/Aadhaar No. | Director Identification Number (DIN) issued by MCA, in case of Director'); Particulars of every beneficial owner of 10% or more of the voting power at any time during the year - name, address, percentage held and PAN (FORM ITR-6 (AY 2026-27), SHAREHOLDERS INFORMATION A24: 'Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year | S.No. | Name and Address | Percentage of shares held | PAN'); The company's Corporate Identity Number (CIN) issued by MCA, its date of incorporation and its date of commencement of business (FORM ITR-6 (AY 2026-27), Part A-GEN, PERSONAL INFORMATION: '(A4) Corporate Identity Number (CIN) issued by MCA', '(A5) Date of incorporation (DD/MM/YYYY)', '(A6) Date of commencement of business (DD/MM/YYYY)'); Udyam registration number under the MSMED Act 2006, where the company is recognised as an MSME; and an LEI number with its valid-upto date, where the refund claimed is Rs 50 crore or more (FORM ITR-6 (AY 2026-27), Part A-GEN (r) 'Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) | LEI Number | Valid upto date' and (s) 'Whether you are recognized as MSME? ... If yes, please provide registration number allotted as per MSMED Act, 2006'); Digital Signature Certificate of the person verifying the return - understood to be the only permitted verification method for a company, though see the note (Income-tax Rules 1962, rule 12(3) - NOT READ AT SOURCE. Previously cited to the Instructions to Form ITR-6 for AY 2021-22: 'This Return Form can be filed with the Income-tax Department electronically ... and verified by way of digital signature only')

Question 2

Professional Tax Registration — Meghalaya

Accepted Answer

Every employer (other than an officer of a Government entity) liable to pay tax under section 3 must obtain a certificate of registration; every other liable person must obtain a certificate of enrolment. Both obligations were newly inserted as section 3A by Meghalaya Act No. 15 of 2022. Threshold: Every employer liable to pay tax under section 3 must apply for registration WITHIN NINETY DAYS of becoming liable; the assessing authority must grant the certificate within thirty days of receiving a complete application. An applicant with establishments in both State Government and Autonomous District Council jurisdictions must apply separately to each authority. Fee basis: no registration or enrolment fee is prescribed in the Act or the 2022 Amendment Rules as read; the Act prescribes interest and penalties instead Deadline: Registration application within ninety days of becoming liable (section 3A(4)(a)); certificate granted within thirty days (section 3A(4)(c)). A registered person who fails to pay tax on or before the last day of the month following the quarter pays interest at 12 per cent per annum for the period of default, with no interest if at least 90 per cent of the tax payable was paid by the due date (section 12(5)). Statute: The Meghalaya Professions, Trades, Callings and Employments Taxation Act (Assam Act VI of 1947 as adapted and amended by Meghalaya), as amended by the Meghalaya Professions, Trades, Callings and Employments Taxation (Amendment) Act, 2022 (Meghalaya Act No. 15 of 2022) The Gazette of Meghalaya Extraordinary No. 166 of 27 September 2022, Part IV, carrying Meghalaya Act No. 15 of 2022 (assented 23 September 2022), was read in full from the department's own server at meggst.gov.in, and the Meghalaya Trades, Callings and Employment (Amendment) Rules 2022 notification No. ERTS (T) 122/2021/Pt I/33 dated 18 January 2023 was read in full on meghalaya.gov.in. Registration is in Form IA with an annexed Form Ia listing each proprietor, partner, director and employee with designation, estimated gross annual income and estimated annual tax. Evasion penalty was changed by section 6 of the 2022 Act from a Rs 500 fine plus imprisonment to a fine of FOUR TIMES the tax sought to be evaded. NOTE the jurisdictional split that matters in Meghalaya: professional tax is collected by the Autonomous District Councils in their own areas, not by the State, so an employer with places of work on both sides files twice. No registration fee is prescribed anywhere in the Act or Rules read, so none is asserted.

Question 3

Documents required for GST Cancellation and Final Return

Accepted Answer

Particulars of the last return filed - tax period, Application Reference Number and date (CGST Rules 2017, rule 20; FORM GST REG-16, item 9); Value of stock and the corresponding tax liability - inputs, inputs in semi-finished and finished goods, and capital goods / plant and machinery held on the effective date of cancellation, with the ITC or tax payable (whichever is higher) - and details of tax paid from the cash and ITC ledgers (CGST Rules 2017, rule 20; FORM GST REG-16, items 10 and 11); Transfer, merger, amalgamation or change in constitution leading to a change in PAN: GSTIN, legal name, trade name and principal place of business of the transferee entity (CGST Rules 2017, rule 20; FORM GST REG-16, item 7); Death of sole proprietor: a supporting document uploaded by the legal heir (the portal manual does not name the document type) (FORM GST REG-16, reason 'Death of Sole Proprietor'; portal manual 'Upload the supporting document'); Address for future correspondence, including e-mail and mobile (CGST Rules 2017, rule 20; FORM GST REG-16, item 5); Final return (FORM GSTR-10): reference number and date of the cancellation order; invoice-wise details of inputs and capital goods in stock from GST and CX/VAT registered suppliers, and details of stock without invoices (quantity, description, tax); where stock is valued without invoices under rule 44(3), a certificate of a practising Chartered Accountant or Cost Accountant, whose scanned copy is uploaded (CGST Rules 2017, rule 81 read with rule 44(3); FORM GSTR-10 items 6-8 and instruction 3)

What is the last date to file a belated return for AY 2026-27 under the old Act?

Documents required for Company Income Tax Return

Professional Tax Registration — Meghalaya

Documents required for GST Cancellation and Final Return

Contract Labour (CLRA) Licence — Assam

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