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IMPORTANT DATES : > Monthly Return by persons outside India providing online information and data base access or retrieval services, for October. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India. : 20/11/2025      > Add/amend particulars (other than GSTIN) in GSTR-1 of October. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 20/11/2025      > Summary Return cum Payment of Tax for October by Monthly filers (other than QRMP). Claim input tax credit (ITC) for FY 24-25 in GSTR-3B. Issue Credit/Debit notes for FY24-25 . Reversal of ITC of FY 24-25 where supplier had filed GSTR-1/IFF but not filed GSTR-3B till 30 Sep, 2025. : 20/11/2025      > Deposit of GST under QRMP scheme for October . : 25/11/2025      > Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them. : 28/11/2025      > Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies. : 29/11/2025      > Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits. : 30/11/2025      > Online Application for alternative tax regime if due date of ITR is 30 Nov. : 30/11/2025      > Filing of Income Tax Return where Transfer Pricing applicable. : 30/11/2025      > E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2024-25. : 30/11/2025      > Deposit of TDS u/s 194-IA on payment made for purchase of property in October. : 30/11/2025      > 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 October (Else TDS is to be deposited on annual basis by 30 April of next year.) : 30/11/2025      > Deposit of TDS on certain payments made by individual/HUF u/s 194M for October. : 30/11/2025      > Deposit of TDS on Virtual Digital Assets u/s 194S for October. : 30/11/2025      > Annual RoDTEP Return (ARR)for the financial year 2023-24. Grace period was extended from 30.09.2025 to 30.11.2025 with late fee of Rs. 10,000. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP Return (ARR) is mandatory for exporters. : 30/11/2025     
 
     
   
 

About Us

S. M. Gupta & Co. is a Firm of Company Secretaries registered with the Institute of Company Secretaries of India.

Year of Establishment of the Firm - 1993

Peer Review Our Firm has been Peer Reviewed and the 2nd renewal Certificate is valid upto 31.03.2025.

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Our Services

Advisory Consulatncy Services

1. Companies Act, 2013
2. SEBI (SAST) Regulations, 2011
3. SEBI (ICDR) Regulations, 2018
4. SEBI (PIT) Regulations, 2015

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Representation Services

1. Appearing before Regional Director, Registrar of Companies and other officers of The Ministry of Corporate Affairs for client
2. Appearing before National Company Law Tribunal at Kolkata and all other benches

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Certification Services

1. Form PAS-3, Form DIR-12, Form DIR-11, Form MBP-1, Form MGT-14, Form CHG-1, Form CHG-4, Form INC-28, Form INC-27
2. Form ADT-1, Form AOC-4, Form MGT-7, Form MGT-15, Form DIR-3 KYC, DIR-3 Web KYC, Form DPT-3, Form MGT-8

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Compliance Services

1. Quarterly Capital Reconciliation Audit under - Regulation 76 of SEBI (Depositories and Participants) Regulations, 2018
2. Quarterly Audit of Investors Grievances
3. Assistance in Quarterly Corporate Governance Report

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