1. Key Highlights
- PF ECR for September 2026 due 31 Oct 2026 – EPFO extended the ECR filing and PF remittance date from 15 Oct to 31 Oct 2026 after the wage ceiling rose to ₹25,000 from 17 Sep 2026 (late catch). (Source: SCC Online – EPFO extension report)
- CBDT Notification No. 137/2026 (19 Oct 2026) – New Rule 281A and Form 173A for claiming Schedule IV (Sl. 13D/13E) exemption on G-Sec interest and capital gains under the Income-tax Act, 2025. (Source: e-Gazette – G.S.R. 901(E))
- GSTN e-invoicing for RCM self-invoices (16 Oct 2026) – New supply types RCMDOM and RCMIMP; applies to AATO ≥ ₹5 crore once notified (late catch). (Source: GSTN – News & Updates)
2. Income-tax & TDS/TCS
- Notification No. 137/2026 – Income-tax (Seventh Amendment) Rules, 2026 (19 Oct 2026) — New Rule 281A and Form 173A for claiming Schedule IV (Sl. 13D/13E) exemption on G-Sec interest and capital gains under the IT Act, 2025 — affects FPI/FII and other non-resident G-Sec investors. (Source: e-Gazette – G.S.R. 901(E))
3. GST
- GSTN advisory – e-invoicing for RCM self-invoices (late catch) (16 Oct 2026) — New IRP supply types RCMDOM and RCMIMP for self-invoices on RCM purchases from unregistered persons and import of services (AATO ≥ ₹5 crore); applicability awaits notification. (Source: GSTN – News & Updates)
4. MCA / ROC & ICAI
No material updates this week.
5. Charity Commissioner (Gujarat & Maharashtra)
No material updates this week.
6. Labour Laws (PF & ESI)
- EPFO circular – ECR due date for Sep 2026 (late catch) (13 Oct 2026) — September 2026 ECR filing and PF remittance extended from 15 Oct to 31 Oct 2026, following the wage-ceiling rise to ₹25,000 from 17 Sep 2026. (Source: SCC Online – EPFO extension report)
7. Key Judgments
No material updates this week.
8. Professional News
- ICAI announcement (22 Oct 2026) — CA Intermediate September 2026 results declared — relevant for articled assistants' progression. (Source: ICAI – Announcements)
9. Due Dates – Next 14 Days
| Date | Compliance | Applies to | Source |
|---|---|---|---|
| 25 Oct 2026 | GST ITC-04 (job-work goods) for Apr–Sep 2026 | Principals with AATO > ₹5 crore sending goods for job work | CBIC – Rule 45(3), CGST Rules |
| 30 Oct 2026 | LLP Form 8 (Statement of Account & Solvency) FY 2025-26 | All LLPs | MCA – Rule 24, LLP Rules |
| 30 Oct 2026 | AOC-4 / AOC-4 XBRL – within 30 days of AGM (30 Oct if AGM held 30 Sep) | Companies | MCA – s.137, Companies Act |
| 31 Oct 2026 | PF ECR filing & remittance for Sep 2026 (extended from 15 Oct) | EPF-covered employers | SCC Online – EPFO extension |
| 31 Oct 2026 | Quarterly TDS/TCS statements, Jul–Sep 2026 | All deductors / collectors | Income-tax Dept – Tax Calendar |
| 31 Oct 2026 | Form 3CEB (TP report, s.92E) AY 2026-27 | Assessees with international / SDT transactions | Income-tax Dept – Tax Calendar |
| 31 Oct 2026 | MSME-1 half-yearly return, Apr–Sep 2026 | Companies with MSE dues > 45 days | MCA – MSME-1 Order, 2019 |
Sources: official Government / statutory-body portals, Taxmann and SCC Online. For information only – not professional advice.
This update is for general information only and does not constitute professional advice. Readers should verify with the original notification or circular and seek advice on their specific facts before acting.