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Added Tax Act, 2003 UP VAT Act, 2008 Rajasthan Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Andhra Pradesh VAT Act, 2005 Bihar Value Added Tax Act, 2005 Other Statutes ESI Act, 1948 PF Act, 1952 Profession Tax Act The Indian Partnership Act, 1932 Societies Registration Act, 1860 Competition Act, 2002 Reserve Bank of India Act, 1934 MRTP Act, 1969 Equalisation Levy Act, 2016 Right To Information Act, 2005 FEMA, 1999 Maharashtra RERA RERA, 2016 Insolvency & Bankruptcy Code, 2016 Benami Property Act 1988 GST Laws IGST Act , 2017 CGST Tax Act, 2017 UTGST Act, 2017 GST (Compensation to States) Act Rules Direct Tax Rules Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Delhi) Rules, 2005 CST (Maharashtra) Rules Customs Valuation Rules Cenvat Credit Rules, 2017 Entry Tax Rules Corporate Laws Rules Companies Rules, 2014 LLP Rules, 2009 LLP 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IMPORTANT DATES : > Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 24/01/2026 > Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi. : 24/01/2026 > Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December . : 28/01/2026 > Issue of TCS certificate for December quarter by All Collectors : 30/01/2026 > Deposit of TDS u/s 194-IA on payment made for purchase of property in December. : 30/01/2026 > Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in December (Else TDS is to be deposited on annual basis by 30 April of next year.) : 30/01/2026 > Deposit of TDS on certain payments made by individual/HUF u/s 194M for December. : 30/01/2026 > Deposit of TDS on transfer of virtual digital asset u/s 194S, by an exchange, for December. : 30/01/2026 > TDS Statements for December quarter. : 30/01/2026 > Quarterly return of non-deduction at source by banks from interest on time deposit for December quarter. : 30/01/2026 > Annual Return by OPCs and Small Companies. : 31/01/2026 > Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.) : 31/01/2026 > Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013. : 31/01/2026

Established in 2005, PATHIK B. SHAH & Co. is a distinguished firm of Chartered Accountants based in Gujarat, India. With a strong regional presence and a reputation for excellence, we have consistently delivered high-quality, client-centric services that align with the dynamic needs of modern businesses.

Our firm offers a comprehensive suite of professional services, underpinned by deep expertise and a commitment to ethical standards. We specialize in enhancing business performance by providing strategic insights, tailored solutions, and proactive guidance to our clients across diverse sectors.

In an era marked by rapid change and increasing complexity, PATHIK B. SHAH & Co. stands as a trusted advisor to organizations seeking clarity, direction, and sustainable growth. Our forward-thinking approach, combined with a steadfast focus on integrity and professionalism, enables us to support clients in navigating today's competitive landscape and achieving long-term success.

We take pride in our legacy of excellence, our commitment to ethical practices, and our unwavering dedication to delivering value in every engagement.

BOOKS AND PUBLICATIONS

Background Material Vol-1 - Updated January 2025

Background Material Vol-II - Updated January 2025

Gst Act and Rules - Updated January 2025

Guide to CA Certificates in GST - Updated December 2024

Handbook on Reverse Charge under GST - Updated February 2025



GST	Income Tax	Audit	GVAT & CST
Offer comprehensive GST services, including return filings, compliance management, and litigation support, ensuring seamless adherence to GST laws.	Providing expert income tax consultancy, tax planning, PAN assistance, filing services, and representation for direct tax assessments and appeals for both individuals and corporates.	Provide wide range of audit services, including statutory, tax, internal, information system, stock, and specialized audits for public sector banks.	Provide comprehensive assistance for VAT and CST registration, expert consultancy on complex matters, return filing, compliance audits, and support with amendments, rectifications, and appeals.
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