Compliance calendarHard deadlineHard deadline
Statutory deadline
Tax audit due date — the report and the return are a month apart
The audit report comes first and your auditor files it; the return follows a month later. Planning for the later date means missing the earlier one.
Tax audit report (44AB)
Form 3CA/3CB with 3CD, signed and uploaded by your auditor — due a month before the return, not with it
Falls due
30 September
Applies if
your turnover crosses the 44AB audit threshold
ITR with tax audit
The return itself, in audit cases — a month after the audit report
Falls due
31 October
Applies if
your turnover crosses the 44AB audit threshold
Extensions happen. These are the statutory dates. The CBIC and CBDT extend them often enough that you should confirm against the official portal before relying on one — particularly in the first year of a change. Cortex warns you ahead of the statutory date, which is the one you can plan around.
Stop tracking this by hand.
Cortex watches every statutory date that applies to you alongside your receivables, your payables and the MSME 45-day clock — and emails you before one costs you money, rather than after. Upload a Tally, Vyapar or Busy export and it reads your numbers as they come.
General information, not tax advice. Your own dates depend on your registration, turnover and constitution — check with your CA.