The government has announced that the new ITR forms under the revised Income Tax Act will be issued before FY 2027-28.

New Delhi: The government will notify the new Income Tax Return (ITR) forms—designed under the provisions of the Income Tax Act, 2025—before the start of the 2027-28 financial year, Minister of State for Finance Pankaj Chaudhary informed on Monday.

In a written reply in the Lok Sabha, Chaudhary said the CBDT’s committee on ITR simplification is holding wide-ranging consultations with tax professionals, institutional stakeholders, and various field units of the Income Tax Department.

The Income Tax Act, 2025—passed on August 21—will come into force from April 1, 2026, replacing the existing Income Tax Act of 1961. The new law aims to streamline tax legislation, cut down on complex wording, and enhance clarity for taxpayers.

All related forms under the Act, including TDS quarterly return forms and ITR forms, are being redesigned. The Directorate of Systems is collaborating with the Tax Policy Division to create forms that are more user-friendly.

Chaudhary noted that the ITR forms under the new Act will need to incorporate amendments introduced in Budget 2026. Therefore, the ITRs for the first tax year—2026–27—will be notified before FY 2027-28.

Regarding forms for income earned in the current fiscal year (Assessment Year 2026-27), he said the ongoing work of consolidation and simplification will continue, and these forms will be issued as per the existing Income Tax Act, 1961.

India Senior Citizen Tax Perks 2025-26 | More Than 30 Unique Benefits You Should Know

भारत में Senior Citizens को मिलने वाले लाभ — 2025–26 की सम्पूर्ण गाइड (30+ फायदे)

भारत सरकार का मानना है कि वरिष्ठ नागरिकों ने अपना पूरा जीवन परिश्रम, जिम्मेदारियों और समाज के निर्माण में लगा दिया है। इसलिए उन्हें सामान्य नागरिकों की तुलना में अधिक सुविधाएँ, कर लाभ और विशेष रियायतें प्रदान की जानी चाहिए।

इस विस्तृत लेख में हम Senior Citizens तथा Super Senior Citizens के लिए उपलब्ध सभी Tax Benefits, Banking सुविधाएँ, Compliance Relief, सरकारी योजनाएँ, छूट, रियायतें और विशेष अधिकारों को विस्तारपूर्वक समझेंगे।

यह सबसे व्यापक और पूरी तरह अपडेटेड गाइड है — जिसमें आपके अनुरोध अनुसार 30+ महत्वपूर्ण लाभ शामिल हैं।

Income Tax में Senior Citizens के प्रकार (4 श्रेणियाँ)

1️⃣ Normal Taxpayer
उम्र: 60 वर्ष से कम

2️⃣ Senior Citizen
उम्र: 60 से 79 वर्ष

3️⃣ Super Senior Citizen
उम्र: 80 वर्ष या उससे अधिक

4️⃣ Specified Senior Citizen (Section 194P)
उम्र: 75+ वर्ष
केवल पेंशन + उसी बैंक का ब्याज
ऐसे व्यक्तियों को ITR भरने से छूट (बैंक TDS काटकर कर-निपटान कर देता है)

New Tax Regime (FY 2025–26) — पूरी स्लैब संरचना

सरकार ने नई टैक्स व्यवस्था को default regime बना दिया है। स्लैब इस प्रकार हैं:

Senior Citizens के लिए सबसे बड़ा फायदा — ₹12.75 लाख तक Zero Tax

2025–26 में Standard Deduction (Salary & Pension) = ₹75,000

उदाहरण:
कुल पेंशन = ₹12,75,000
घटाएँ: Standard Deduction = ₹75,000
Taxable Income = ₹12,00,000

→ New Regime में ₹12 लाख तक Section 87A Rebate लागू
→ टैक्स = ZERO

⭐ यानी Senior Citizen pensioners की ₹12.75 लाख तक की आय पर कोई टैक्स नहीं।

Old Tax Regime — Updated Basic Exemption Limits

Section 80TTB — ब्याज आय पर ₹50,000 अतिरिक्त छूट

Senior Citizens को (Saving + FD + RD + Post Office + Co-operative Bank)–
सभी पर कुल ₹50,000 तक deduction मिलता है।

यह 80TTA के स्थान पर लागू होता है।

Section 80D — Medical Insurance पर ₹50,000

• Senior Citizens के health insurance premium पर ₹50,000

• यदि insurance उपलब्ध नहीं, तो medical expenses पर भी ₹50,000

• माता-पिता के insurance पर भी benefit

Section 80DDB — गंभीर बीमारियों पर ₹1,00,000 की छूट

Cancer, Kidney Failure, Parkinson’s आदि specified diseases पर
Senior Citizens deduction = ₹1,00,000
(अन्य लोगों को केवल ₹40,000)

Advance Tax से छूट (Section 207)

यदि Senior Citizen की केवल
✔ Pension Income
✔ Interest Income
है, और कोई Business Income नहीं:
→ Advance Tax नहीं देना
→ 234B/234C Interest नहीं लगेगा

80+ वर्ष (Super Senior) — Offline ITR Filing की सुविधा

Super Seniors (80+):
ITR-1 / ITR-4 पेपर मोड में भर सकते हैं
E-filing अनिवार्य नहीं

Section 194P — 75+ साल वालों को ITR से पूरा छूट

शर्तें:
✔ उम्र 75+
✔ केवल पेंशन + उसी बैंक का ब्याज
→ Bank tax निकालकर सीधे Department को जमा करेगा
→ ITR भरने की आवश्यकता नहीं

Low Risk Profile — Scrutiny से लगभग छूट

यदि कोई व्यवसायिक आय नहीं है,
→ 143(2) scrutiny notice
→ 147/148 reassessment notice
सामान्यतः नहीं भेजे जाते

Family Pension Exemption बढ़ा — ₹25,000

अब New Regime में:
1/3 of pension OR ₹25,000 (lower) exempt
(पहले सीमा ₹15,000 थी)

LTCG (Shares) पर Extra Benefit

₹4 लाख rebate में cover

• ₹1.5 लाख additional LTCG exempt
  → कुल मिलाकर Senior Citizens को ₹1.5 lakh extra tax-free LTCG

Reverse Mortgage — पूरा LTCG छूट

घर reverse mortgage करने पर
→ इसे “transfer” नहीं माना जाता
→ कोई capital gain tax नहीं

Senior Citizen FD Interest — अधिक ब्याज दरें

Banks:
+0.50% अतिरिक्त (Senior Citizens)
+0.75% तक (Super Seniors)

Form 15H — सीमा बढ़कर ₹12 लाख

Senior Citizen:
No TDS upto ₹12 lakh (Form 15H पर)

Bank Interest TDS Threshold — ₹1,00,000

Senior Citizens पर TDS तभी जब ब्याज > ₹1,00,000
(अन्य लोगों के लिए सीमा ₹40,000)

ITR Mandatory Filing — Higher TDS Limit

Normal: TDS > ₹25,000 → ITR आवश्यक
Senior Citizen: सीमा = ₹50,000

SCSS (Senior Citizen Savings Scheme) — प्रमुख लाभ

✔ न्यूनतम आयु: 60+
✔ जमा सीमा: ₹30 लाख
✔ ब्याज: ~8.2%
✔ 80C में deduction
✔ सरकार समर्थित सुरक्षित योजना

Super Senior Citizens (80+) — PAN–Aadhaar Linking Fee से छूट

80+ के लिए ₹1,000 linking fee नहीं लगेगी।

Airline Discounts — 5% से 50% तक

Aadhaar/ID दिखाने पर base fare में रियायत।

Senior Citizen Card — National + State Benefits

Healthcare, public services, travel concession आदि में लाभ।

Courts में Priority Hearing

Senior Citizens के मामलों की early listing एवं तेज disposal।

Health & Hospital Benefit

Govt Hospitals में लगभग free
Private Hospitals में special discounts

Roadways Bus Concession

कई राज्यों में 30%–50% तक छूट (जैसे RSRTC – 50%)

RBI Doorstep Banking (70+ years)

Cash pickup
Cash delivery
Cheque/Draft delivery
Home KYC

सब अनिवार्य सेवाएँ हैं।

Property Tax / Stamp Duty Relief

कई राज्यों में
✔ House tax rebate
✔ कम stamp duty
✔ Registration fee रियायतें

BSNL/MTNL Concessions

Priority installation
कम charges
Monthly bill relief

State Old Age Pension

राज्य सरकारें ₹1000–₹1500 या अधिक pension देती हैं (age criteria अलग-अलग)

Railway – Lower Berth Quota

Senior Men (60+) और Women (58+) को
Guaranteed lower berth + Priority allocation

भारत सरकार का उद्देश्य है कि वरिष्ठ नागरिकों को आर्थिक, स्वास्थ्य और सामाजिक जीवन के हर स्तर पर अधिक सुविधा और सम्मान मिले।

PAN to Be Declared Inoperative After 31 December 2025 — Know the Impact and Steps to Complete the Linking

If you’ve been putting off your PAN–Aadhaar linking thinking you’ll handle it “sometime soon,” that moment has officially arrived. The deadline is fast approaching, and 31 December 2025 is the final date to link your Permanent Account Number (PAN) with Aadhaar. Missing this cut-off will make your PAN inoperative, which can severely impact essential tax activities — from filing your ITR to receiving refunds.

For millions of taxpayers, PAN is far more than just a plastic card or an alphanumeric code. It serves as the primary identifier for every financial interaction with the Income Tax Department. Whether it involves monitoring advance tax, reconciling TDS/TCS, processing income tax returns, or clearing refunds — PAN is central to the entire compliance ecosystem. Linking Aadhaar with PAN enables the government to prevent duplicate PANs, reduce tax evasion, and ensure accurate matching of financial records.

Who Needs to Link PAN with Aadhaar? — CBDT Guidelines

The Central Board of Direct Taxes (CBDT) has clearly stated:

Any individual who has been allotted both PAN and Aadhaar on or before 1 October 2025 must link the two by 31 December 2025.

Failure to do so will make the PAN inoperative from 1 January 2026.

Consequences of an Inoperative PAN

An inoperative PAN is not cancelled, but in practice, it functions as if you don’t have a PAN at all. This leads to several disruptions in routine tax and financial operations:

❌ 1. Cannot file Income Tax Returns

The e-filing portal will not permit filing of ITRs using an inoperative PAN.

❌ 2. Refunds will be withheld

Any refund due will remain pending until the PAN is reactivated.

❌ 3. Pending return proceedings will be impacted

Processes such as defective returns (u/s 139(9)), updated returns (u/s 139(8A)), and assessments requiring PAN authentication will not progress.

❌ 4. Higher TDS/TCS rates

You will be considered a taxpayer “without PAN” under Sections 206AA and 206CC, resulting in deduction/collection of tax at higher rates.

❌ 5. Problems in high-value transactions

Banks, mutual funds, and other financial institutions may reject or hold transactions where PAN verification is mandatory.

In essence, allowing your PAN to become inoperative can lead to compliance setbacks, financial delays, and unnecessary complications.

Step 1: Visit the Income Tax e-Filing Website

Open the official portal: www.incometax.gov.in
On the homepage, look for the Quick Links section.

Step 2: Select ‘Link Aadhaar’

Clicking this option will open a form where you must provide:

• Your 10-digit PAN

• Your 12-digit Aadhaar number

• Name exactly as it appears on Aadhaar

Tick the declaration confirming that the details are correct, then press Validate.

Step 3: Pay the Linking Fee (If Applicable)

A late fee of ₹1,000 is required if the linking is done after the previous deadline.

If your payment is not already registered, the system will show:
“Payment details not found.”

Click Continue to Pay Through e-Pay Tax, and complete the payment using the following path:

Payment Procedure

1. Enter your PAN and mobile number, then verify via OTP.

2. On the e-Pay Tax dashboard, choose:

   • Assessment Year: 2025–26

   • Type of Payment: Other Receipts (500)

   • Sub-type: Fee for delay in linking PAN with Aadhaar

3. The portal will automatically fill the amount as ₹1,000.

4. Select your payment method and finish the transaction.

A Challan will be generated — keep this for future reference.

Step 4: Complete the Aadhaar–PAN Linking Request

Return to the Link Aadhaar page and:

• Enter PAN, Aadhaar, and Name again

• Submit the OTP sent to your Aadhaar-linked mobile number

• Click Validate

Your linking request will now be submitted.

How to Check Your Aadhaar–PAN Linking Status

You can verify the status in a few seconds:

1. Visit www.incometax.gov.in

2. Under Quick Links, click Link Aadhaar Status

3. Enter your PAN and Aadhaar

4. Select View Link Aadhaar Status

You will see one of the following responses:

✔ Linked

“Your PAN is already linked with Aadhaar.”

❌ Not Linked

You will be asked to complete the linking process.

⏳ Pending Verification

Your request has been forwarded to UIDAI for confirmation.

With 31 December 2025 being the final deadline, taxpayers are strongly advised to finish the Aadhaar–PAN linking process at the earliest.
An inoperative PAN can lead to a cascade of compliance problems — including stalled refunds, higher TDS rates, and delays in processing income-tax matters.
The entire procedure requires only a few minutes and ensures seamless tax compliance going forward.

GSTR-3B Data Access to Be Blocked from December 2025, Says GSTN

Table 3.2 in GSTR-3B – Reporting Framework and New Restrictions

Table 3.2 of Form GSTR-3B captures details of inter-state outward supplies made to the following categories:

• Unregistered persons

• Composition taxpayers

• UIN holders

The values reported in this table are system-generated based on the aggregate outward supplies declared in Table 3.1 and Table 3.1.1 of GSTR-3B. They are auto-populated using data furnished in GSTR-1, GSTR-1A, and IFF.

Key Update – Effective for the November 2025 Tax Period

1. Table 3.2 Will Become Non-Editable

Starting from the November 2025 return period, taxpayers will no longer be able to manually modify the numbers appearing in Table 3.2.

The system-generated figures must be used as-is while filing GSTR-3B.

This measure aims to strengthen consistency between the outward supply returns (GSTR-1 / IFF) and the tax liability reported in GSTR-3B.

Making Corrections to Auto-Populated Table 3.2 Values

In case the values shown in Table 3.2 are incorrect due to mistakes made in GSTR-1 or IFF:

2. Revisions Can Be Made Only Through GSTR-1A

Taxpayers may:

• Rectify or amend the relevant entries in GSTR-1A for the same tax period.

• Once GSTR-1A is submitted, Table 3.2 is updated instantly, allowing filing of GSTR-3B with the corrected figures.

Further amendments, if required, may still be made in the GSTR-1/IFF of subsequent tax periods in accordance with standard amendment provisions.

Recommended Compliance Practices

3. Ensure Accurate Reporting in GSTR-1 / GSTR-1A / IFF

To avoid mismatches and repeated amendments, taxpayers should:

• Carefully verify the draft GSTR-1 or GSTR-1A before submission.

• Ensure correct classification of inter-state supplies.

• Review B2C inter-state reporting thoroughly.

• File GSTR-1/GSTR-1A only after confirming accuracy, since GSTR-3B will rely entirely on system-populated values.

Proper reporting ensures seamless auto-population of Table 3.2 without discrepancies.

Frequently Asked Questions (FAQs)

Q1. What is the new rule regarding Table 3.2?

From the November 2025 tax period onward, Table 3.2 of GSTR-3B will be non-editable. Taxpayers must file GSTR-3B using the auto-populated values sourced from GSTR-1/GSTR-1A/IFF.

Q2. How can incorrect values be corrected?

If errors arise due to incorrect GSTR-1 reporting:

• Make necessary amendments in GSTR-1A for that specific tax period.

• GSTR-1A instantly updates Table 3.2.

• File GSTR-3B thereafter with the corrected figures.

Additional corrections may later be made in GSTR-1/IFF of following periods.

Q3. How can taxpayers ensure accuracy in Table 3.2?

• Cross-verify all outward supply details before filing GSTR-1/GSTR-1A/IFF.

• Immediately correct mistakes using GSTR-1A.

• Accurately report inter-state B2C supplies.

• Maintain consistency between outward supply returns and tax payment returns to avoid issues.

Q4. What is the deadline for filing GSTR-1A for Table 3.2 corrections?

GSTR-1A can be filed anytime after GSTR-1 is filed and up to the moment GSTR-3B is filed for the same tax period.

Therefore, corrections to Table 3.2 can be made using GSTR-1A right until GSTR-3B filing.

Income Tax Refunds: 31st December 2025 Is the Cut-off Date

Every year, many taxpayers either miss or postpone filing their Income Tax Return (ITR). However, the Income-tax Act allows you to claim a refund only if your ITR is filed within the prescribed time limit.

For Assessment Year (AY) 2025–26, the absolute last date to file a belated or revised ITR and secure any pending refund is:

➡️ 31 December 2025

Missing this deadline means your refund lapses — you permanently lose the right to claim the amount due to you.

📌 Why 31 December 2025 Is the Final Deadline

As per Sections 139(4) and 139(5) of the Income-tax Act:

• A belated return (late ITR), and

• A revised return (corrected ITR)

…can be filed only up to 31 December of the relevant assessment year.

For AY 2025–26:

• The assessment year begins on 1 April 2025, and

• The last permissible date to file a belated or revised ITR is 31 December 2025.

After this date, the income tax portal will not accept your return unless:

• The government announces an extension (which is uncommon), or

• You apply for Condonation of Delay under Section 119(2)(b) — a time-consuming process with no assurance of approval.

  What happens if you miss the 31 December 2025 ITR deadline?

  1️⃣ You forfeit any income-tax refund
  All types of refundable tax will become unclaimable if you don’t file on time: TDS on salary, TDS on fixed-deposit interest, TDS on professional fees, or any excess tax paid as advance/self-assessment tax.

  2️⃣ No chance to correct past mistakes
  You can only submit a revised return up to 31 Dec 2025. After that the law won’t let you fix errors in earlier returns.

  3️⃣ You lose the ability to carry forward losses
  Certain losses are allowed to be carried forward only if the ITR is filed within the due period. These include: business losses, speculative losses, capital-gains losses, and losses from racehorse ownership. Miss the deadline → you forfeit carry-forward claims.

  4️⃣ Penalties, interest and compliance notices
  Failing to file may invite:

  • Late-filing fee under Section 234F,

  • Interest under Sections 234A/234B/234C,

  • Automated compliance flags for AIS/TIS mismatches, and

  • System-generated notices where TDS doesn’t match the ITR.

  ---

  Who should definitely file by 31 Dec 2025?

  • ✅ Anyone expecting a refund (TDS deducted)

  • ✅ Individuals with taxable income after deductions

  • ✅ Salaried employees where employer TDS appears excessive

  • ✅ Freelancers, professionals and business owners (or anyone with books of account)

  • ✅ Senior citizens with TDS on bank FD interest

  • ✅ Students/interns/part-timers who had TDS deducted

  • ✅ Anyone who must revise a previously filed incorrect ITR

  Even if your taxable income is below the threshold, file if TDS was deducted or you maintain books — it preserves refund rights and documentation.

  ---

  Missed the deadline — any rescue options?

  Only limited, uncertain remedies:

  • Condonation of Delay (Section 119(2)(b)) — you can apply, but the CBDT may take 6–12 months to decide and may refuse the request. It’s not a reliable plan.

  • Updated ITR (ITR-U) can be filed later for corrections, but it does not allow claiming refunds.

  Don’t rely on these — they’re slow and uncertain.

  ---

  Practical tax-expert advice (short and actionable)

  • File your ITR before 31 Dec 2025 if a refund is due — even when income is below taxable limit.

  • Reconcile AIS, TIS, Form 26AS and bank interest entries before you file.

  • If you filed incorrectly earlier, revise the return before the 31 Dec deadline.

  • Remind family members (especially salaried employees and senior citizens) — many refund losses happen because people simply don’t know the deadline.

ITR Refund Delays: CBDT Chairman Explains the Reasons Behind the Hold-Up

The chairman of the Central Board of Direct Taxes (CBDT) on Monday issued a key update on the ongoing delays in processing income tax refunds for FY 2024–25. He noted that the department is currently reviewing cases where incorrect or questionable deductions may have been claimed.

According to the CBDT chief, several refund requests have been categorized as “high-value” or have been “red-flagged” by the system because of certain deduction-related claims.

Although the ITR filing deadline for this year was September 16, many taxpayers across the country are still awaiting their refunds.

The Chairman of the Central Board of Direct Taxes (CBDT) on Monday issued a key update on the ongoing delays in issuing income tax refunds for the financial year 2024–25. He noted that the department is currently reviewing instances where taxpayers may have incorrectly claimed certain deductions.

According to the chairman, several refund requests have been flagged by the system as either “high-value” or “suspicious” due to questionable deduction claims. Although the deadline for filing ITRs this year was September 16, many taxpayers across the country are still awaiting their refunds.

When can taxpayers expect their ITR refund?

CBDT Chairman Ravi Agrawal clarified that smaller-value refunds are already being processed, as reported by PTI. He added that all remaining refunds are expected to be issued either within this month or by December.

Agrawal explained that the department has detected several cases involving incorrect refund or deduction claims. These are currently under verification, he said, after inaugurating a taxpayer lounge at the ongoing India International Trade Fair (IITF).

Why are refunds getting delayed?

Agrawal said the delay is primarily due to a detailed review of wrongful or inaccurate deduction claims submitted by some taxpayers. Several refund requests have been categorised as “high-value” or have been red-flagged by the system because of discrepancies in the deductions claimed.

“We have also written to some taxpayers advising them to file a revised return if they have missed declaring any information,” he noted.

The chairman added that there is currently negative growth in refund volumes, which may be linked to a fall in refund claims even though TDS rates were rationalised.

According to PTI, refund issuances have dropped by around 18%, standing at over ₹2.42 lakh crore between April 1 and November 10.

Other Updates

Agrawal also mentioned that the department is working to reduce litigation in direct tax matters. Appellate authorities are making significant progress, with over 40% more appeals disposed of this year compared to last year. He expects the total number of resolved cases to be substantially higher by the end of the year.

Additionally, the Income Tax Department will soon release the new ITR forms and rules under the simplified Income Tax Act, 2025, which will take effect from the next financial year.

Income Tax Department flags cases of foreign assets not reported in ITR; SMS and email alerts to be issued soon.

The Income Tax Department announced on Thursday that it has flagged several “high-risk” cases where taxpayers failed to disclose their foreign assets while filing Income Tax Returns (ITRs) for Assessment Year (AY) 2025-26.

Starting November 28, the department will begin issuing SMS and email alerts to such taxpayers, advising them to file a revised ITR by December 31, 2025 to avoid penalties.

A similar exercise was carried out last year, when targeted messages were sent to taxpayers identified through data received from foreign jurisdictions under the Automatic Exchange of Information (AEOI) framework. These individuals were found to be holding foreign assets that were not reported in their ITRs for AY 2024-25.

This compliance-nudge initiative saw a strong response — 24,678 taxpayers (including many who did not receive alerts) revisited their filings and disclosed foreign assets worth ₹29,208 crore, along with foreign-source income of ₹1,089.88 crore during AY 2024-25.

According to the department, fresh analysis of AEOI data for FY 2024-25 (CY 2024) has again revealed cases where unreported foreign assets appear to exist, despite ITRs already filed for AY 2025-26.

The Central Board of Direct Taxes (CBDT) receives information on foreign financial assets of Indian residents under the Common Reporting Standard (CRS) and from the U.S. under the Foreign Account Tax Compliance Act (FATCA). This data helps the department identify inconsistencies and guide taxpayers toward accurate and timely compliance.

The ongoing campaign is intended to ensure correct reporting in Schedule Foreign Assets (FA) and Foreign Source Income (FSI) in ITRs. Accurate disclosure of foreign holdings and foreign-source income is a legal obligation under both the Income-tax Act, 1961, and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

“Major GST and Income Tax Amendments Applicable From 1 December 2025”

Option 1 (Professional & Clear)

As we approach the beginning of 2026 and enter the final month of 2025, several new compliances under GST and Income Tax have been introduced for professionals to take note of.

Option 2 (Simple & Direct)

With 2026 around the corner and 2025 nearing its end, professionals must be aware of the new GST and Income Tax compliances now added to their checklist.

Option 3 (Formal & Detailed)

As the year 2025 draws to a close and the new year 2026 approaches, professionals should stay updated with the latest GST and Income Tax compliances that have recently come into effect.

Option 4 (Concise & Blog-friendly)

With 2025 ending and 2026 about to begin, new GST and Income Tax compliances have been rolled out for professionals to follow.

Option 5 (Engaging Tone)

The year 2026 is almost here, and as we wrap up 2025, experts and professionals must gear up for the new GST and Income Tax compliance requirements now in force.

GST & Income Tax Updates Effective 1 December 2025 — Key Changes You Must Know

1. GST — Time-barred Returns (Applicable from 1-Dec-2025)

What’s changing:
The GST portal will begin blocking older tax periods from filing. From 1 December 2025, the following returns will become time-barred and can no longer be filed online:

• GSTR-1 / IFF: Up to Oct 2022

• GSTR-1Q: Jul–Sep 2022

• GSTR-3B / 3BM: Up to Oct 2022

• GSTR-3BQ: Jul–Sep 2022

• GSTR-4: FY 2021–22

• GSTR-5: Oct 2022

• GSTR-6: Oct 2022

• GSTR-7: Oct 2022

• GSTR-8: Oct 2022

• GSTR-9 / 9C: FY 2020–21

Practical impact:
Any GSTIN with pending returns for these periods will not be able to file them after 1-Dec-2025, which may lead to:

• Annual return mismatches

• ITC restrictions

• Notices from the department

Action steps:

• Immediately run a pending-return check for all managed GSTINs

• File any pending returns before 1-Dec-2025

• For GSTR-9/9C (FY 2020–21), finish reconciliation and approvals now

• If technical issues block filing, keep a documented remediation trail (emails, screenshots, etc.)

2. Rule 10A — Mandatory Submission of Bank Account Details

What’s changing:
All taxpayers (except TDS/TCS and suo-moto registrations) must provide bank account details within 30 days of registration or before filing GSTR-1/IFF, whichever occurs first. GSTN will start enforcing this shortly, and non-filing may lead to suspension.

Practical impact:
Failure to add a bank account may result in:

• GSTIN suspension

• Blocked GSTR-1 filing

• E-way bill blocking

Action steps:

• Check if bank account details are updated under Registration → Bank Accounts

• If missing, file an amendment (Non-Core Fields) with supporting documents

• Ensure all new registrants upload bank details within 30 days

• Maintain ARN tracking for all amendments

3. GSTR-9 / 9C — Filing Deadline: 31-Dec-2025

What’s changing:
The filing window for GSTR-9 and 9C is open, and 31 December 2025 is the final due date.

Practical impact:
Entities requiring annual reconciliation and audit must complete records and file before the cutoff.

Action steps:

• Prioritize clients requiring audit (turnover above threshold)

• Complete 3-way reconciliation: Books ↔ GSTR-1 ↔ GSTR-3B

• Prepare and upload GSTR-9C with audit documentation

4. Income Tax — ITR (Audit Cases) Due by 10-Dec-2025

What’s changing:
The due date for filing ITR for audit cases (FY 2024–25) has been extended to 10 December 2025.

Practical impact:
Late filing may lead to penalties, interest, or loss of carry-forward benefits.

Action steps:

• Finalize Tax Audit Reports (Form 3CB/3CD)

• Ensure ITR filing is completed by 10-Dec-2025

• Set internal cut-off timelines for client submission of data

5. Advance Tax — 3rd Instalment Due on 15-Dec-2025

What’s changing:
The third instalment of advance tax is payable by 15 December 2025.

Practical impact:
Delay in payment attracts interest under Sections 234B & 234C.

Action steps:

• Prepare updated advance tax workings for clients

• Arrange challans and verify payment credits

• Reassess surcharge/cess impact where applicable

6. Belated / Revised ITR (FY 2024–25) — Deadline: 31-Dec-2025

What’s changing:
Belated or revised returns for FY 2024–25 can be filed only up to 31 December 2025. After this date, only ITR-U (Updated Return) will be permitted — and ITR-U does not allow refunds.

Practical impact:
Filing after 31-Dec-2025 may result in loss of refunds.

Action steps:

• Identify clients with potential refunds

• File belated/revised return before deadline

• Correct missing TDS/TCS or income mismatches promptly

7. MCA — Compliances Extended to 31-Dec-2025

What’s changing:
MCA has extended deadlines for various statutory filings (annual returns, financial statements, etc.) up to 31 December 2025.

Practical impact:
Companies get additional time, but many filings interact with taxation and banking requirements.