No Extension Yet: Meet the September 30, 2026 Tax Audit Filing Cut‑off

The government has not announced any relaxation of the tax audit reporting deadline for FY 2025‑26, which remains set at September 30, 2026. Industry chambers, including the Madhya Pradesh Tax Consultants Association, have formally requested a two‑month extension to November 30, 2026, but the official stance stays unchanged.

Taxpayers covered under Section 44AB must act immediately. The first priority is to collate and sort every financial document – from day‑book entries and invoicing to bank reconciliations and expense vouchers. Inconsistent or missing records often become the bottleneck during the audit.

Second, perform a thorough GST‑to‑books reconciliation. Match the GST turnover reported in GSTR‑1 and GSTR‑3B with the sales ledger, and verify that the tax credits shown in Form 26AS correspond with TDS/TCS entries. Cross‑checking the Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) helps catch overlooked discrepancies.

Third, scrutinize high‑value transactions such as long‑term loans, fixed‑asset purchases, related‑party dealings, statutory obligations, and large operational expenses. Confirm the correct tax treatment for each item with the auditor before the audit report is finalized.

Fourth, ensure that the audited figures are mirrored exactly in the Income Tax Return (ITR). Divergences in turnover, deductions, tax disclosures, or loss carry‑forwards can trigger notices from the tax department.

Fifth, remember that the audit report upload is only the first electronic step. After the chartered accountant uploads the document, the taxpayer must log in to the e‑filing portal, validate the information, and formally approve the report. Planning sufficient time for this confirmation is essential to avoid a last‑minute scramble.

The filing timeline is clear: tax audit reports must be submitted by September 30, 2026, while the corresponding ITR for the same entities is due by October 31, 2026. Treating these dates separately and following the checklist above will help taxpayers stay compliant and avoid unnecessary penalties.