R L R BOSE & Co.

2 Vacancies in R L R BOSE & Co. (Chartered Accountants).

1. One CA Article Assistant
2. One Experienced Accountant (Min. 2-3 years Experience)

Work exposure: Accounting, GSTR filling, Books Finalisation, ITR filling, TDS, Tax Audit & ROC etc.
Location: SOUTH KOLKATA (Jadavpur)

Interested candidates may mail their CV at [email protected] or may send on whatsapp at 9681161032.

INCOME TAX UPDATE:The Central Board of Direct Taxes (CBDT) has extended the due dates for AY 2025-26 as follows:

Tax Audit Report (TAR)
Original due date: 30th September 2025
Earlier extended to: 31st October 2025

Now extended to: 10th November 2025

Income-tax Return (ITR) filing under Section 139(1)
Original due date: 31st October 2025

Now extended to: 10th December 2025

GST UPDATE: Due date extended from 20.10.25 to 25.10.25 for filing of GSTR 3B shown on Portal

No Official Communication yet by CBIC GSTN Till 11:30 PM

GST UPDATE:

MCA UPDATE:

MCA UPDATE: Stakeholders encountering the error message “Please enter a valid SRN of ADT-1” while filing Form AOC-4 are advised to note the following:

✅ In Form ADT-1, Field 4(i) – “Period of Accounts for Which Appointed” should be filled accurately.

The period of appointment must correspond to the Financial Year Start Date (1st April) and End Date (31st March) for which the auditor is being appointed.

💡 For newly incorporated companies, the Start Date should be the Date of Incorporation.

🚫 Do not mention the Date of AGM while filling this field.

Accurate entry of these dates will ensure smooth validation of the SRN of ADT-1 in Form AOC-4.

GST UPDATE:GSTR9-9C ‘Annual Return’ for the FY 2024-25 is now LIVE on portal.

MCA UPDATE:For Companies - MCA Annual Filing FY 2024-25

It’s that time of the year again! However, this year is also the 1st year for new MCA V3 Portal for Annual Return Filings...

Key Points for new MCA V3 Annual Filings - Very Important

✅ Statutory Audit Report (mandatory) must be signed by 2 Directors & the Auditor.
✅ Keep caution that Balance Sheet date should be on or before 05.09.2025 and mentioned in the Independent Report, Balance Sheet & P&L to fulfill AGM & Notice Compliance rules (unless AGM via Short Notice compliance is being followed by Company)
✅ Comparative figures for 2 years must be shown.
✅ CARO 2020 & Cash Flow Statement mandatory if Paid-up Capital > ₹4 Cr or Turnover > ₹40 Cr.
✅ Disclose Director remuneration, employee count (male/female/transgender), and 11 financial ratios.
✅ Provide PAN of all shareholders
✅ Photos of the registered office (inside & outside) showing company name, CIN and address mandatory for MGT-7/7A now.
✅ Word Format of Independent Audit Report with CARO will also be needed now as same has to be copy pasted in AOC-4. Why ? Because extract of Auditors Report (standalone and consolidated)and Extract of Boards Report are now going to be added as an additional forms along with AOC 1 and AOC 2 form.
✅ Absolute figures to be reported in AOC-4 but rounded off financials to be attached. (Logic ?)

Make sure all documents are in place and verified before filing the ROC forms!

INCOME TAX UPDATE: Audited ITR Extension Update !!

🔸 Next hearing: 13.10.2025

Writ Petition in Hon. Gujarat High Court – Portal Glitches & Due Date Extension

The matters of CAAS, ITBA & AGFTC were heard jointly today.

The Dept. counsel sought more time as CBDT hasn’t issued instructions yet on the Hon’ble Court’s earlier direction to extend the u/s 139(1) due date for audited cases to 30 Nov.

GST UPDATE:Important Advisory on IMS

It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following:

I. No Change in Auto-Population of ITC: Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention. The mechanism of auto-population remains unchanged due to the implementation of the Invoice Management System (IMS).

II. GSTR-2B Generation

GSTR-2B will continue to be generated automatically on the 14th of every month, without any manual intervention by taxpayers or based on the actions taken by the taxpayers.
Taxpayers can take actions in IMS even after generation of GSTR-2B till filing of GSTR-3B and can regenerate GSTR-2B accordingly, if required.
III. Credit Note Handling (Effective October 2025 period onward)

Recipient taxpayers will have the option to keep a Credit Note or related document pending for a specified period.
On acceptance of Credit Note or related document, the recipient will also have the flexibility to reduce ITC only to the extent of its availment by adjusting the reversal amount manually.