Jamnagar Tax Consultants Urge CBDT to Extend Tax Audit Deadline to October 31, Cites Utility Delays, GST Reconciliation Issues:

The Jamnagar Tax Consultants’ Association, Gujarat, has requested the Central Board of Direct Taxes (CBDT) to extend the due date for filing Tax Audit Reports (TARs) for Financial Year (FY) 2025-26, relevant to Assessment Year (AY) 2026-27, from September 30, 2026, to October 31, 2026. The association has also sought a consequential extension of the due date for filing Income Tax Returns (ITRs) applicable to audit cases.

In its representation dated September 23, 2026, the association stated that tax professionals have been facing several practical difficulties during the current compliance cycle. It highlighted that the due date for filing non-audit ITRs had been extended from July 31 to August 31, 2026. As a result, professionals remained occupied with non-audit return filings through August, leaving limited time to complete tax audit work before the September 30 deadline.

The association also highlighted delays and frequent updates in the release of Income Tax Department utilities and forms, including ITR-3, ITR-5 and ITR-6. According to the representation, late releases, continuous updates and technical issues with the portal have affected the preparation, validation and filing of returns and audit reports.

Further, the association stated that overlapping compliance requirements relating to Statement of Financial Transactions (SFT) and Tax Deducted at Source (TDS) statements have placed additional pressure on accounting and professional staff. It also noted that reconciling books of accounts with GST returns, Annual Information Statement (AIS), Form 26AS and financial statement disclosures requires adequate time to ensure accuracy.

"The delayed statutory due dates and compliance management for Statement of Financial Transactions (SFT) and Tax Deducted at Source (TDS) statements consumed substantial time and bandwidth of accounting and professional staff just ahead of the audit season. Reconciling books with GST returns, AIS, Form 2645, and complex financial statement disclosures for non-corporate entities requires meticulous evaluation that cannot be rushed without compromising accuracy," the representation reads.

The association also cited regional and seasonal disruptions such as Ganesh/Mahalaxmi celebrations and local weather/operational issues in Gujarat, which have affected office operations and client coordination.

Considering these difficulties, the Jamnagar Tax Consultants’ Association has urged the CBDT to extend the Tax Audit Report filing deadline for FY 2025-26 (AY 2026-27) to October 31, 2026. It has also requested an appropriate consequential extension for filing ITRs in audit cases, stating that additional time would help taxpayers and professionals complete compliance accurately and avoid last-minute technical and operational difficulties.