Goyal Tyagi & Associates Chartered Accountants

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Goyal Tyagi & Associates

Goyal Tyagi & Associates is a firm of young, energetic and progressive Chartered Accountants, Corporate Tax Advisors and Business Consultants in India.

The firm is based in New Delhi and is engaged in offering professional services ranging from setting up of business to Statutory Compliances and from Audit, Due Diligence to Corporate Advisory, by maintaining highest ethical professional standards.

We have strong network in complementary areas of business and can therefore assist a wide range of clients from individuals to companies. We help both new business start-ups and also more established and growing businesses.

About us

Our Services

Direct Taxation

We provide practical, effective and cost-efficient solutions to the taxpayers by organizing their

Indirect Taxation

Our team assist in regulatory compliances and assist on critical issues under

Audit and Assurance

We offer tailor made extensive auditing and assurance services to Clients

Corporate Compliance

We offer a wide range of tailored Corporate Services and advice our clients so that the

Accounting Support Services

With an aim to manage the heavy workloads of our clients, we offer a wide range

Business Services and Outsourcing

Our vast experience in the field of process advisory enables us to provide

News & Due Dates

Latest Updates

04 Dec 25
FM Sitharaman Calls for Technology-Aligned, Fair Tax Systems at 18th Global Forum Plenary
CBIC Issues Order Assigning Pre-GST Central Excise & Service Tax Appeals in Karnataka
GST: Gujarat HC Protects Assessee from Section 74 Action amid Dispute on ITC Distribution
Calcutta HC: IT Section 153C Proceedings Require Both Incriminating Material and Dual AO Satisfaction
ITAT Mumbai Grants Relief to Taxpayers Denied NTR Benefits for Not Filing Form 10IC
03 Dec 25
India Records Strong Fiscal Performance: Rs 12.74 Lakh Crore Tax Revenue, Higher State Transfers
Delhi HC Dismisses Plea to Condonate ‘Huge’ 9-Month Delay in Revised ITR Filing
Calcutta HC: IT Refund U/S 245 Can’t Be Withheld If the Department Confirms No Tax Liability
MCA Raises Small Company Limits: Paid-Up Capital to ?10 Cr, Turnover to ?100 Cr
Rajasthan HC Dismisses Assessee’s Writ Petition Over Alleged ?100 Crore Fake GST ITC Claim
02 Dec 25
Centre Proposes Major Excise Duty Hike on Tobacco Products Under Central Excise (Amendment) Bill, 2025
Manipur GST (Second Amendment) Bill, 2025 Tabled in Parliament
GST Revenue Collection for Nov 2025 Reaches ?1.7 Lakh Crore
Calcutta HC: IGST ITC in GSTR-9 Can Be Offset Against GSTR-3B Tax Demand
Vivek Chaturvedi Appointed New CBIC Chairman, to Lead GST & Customs
Delhi HC: GST Section 83 Can’t Continue Beyond One Year; Orders Release of Min. Bank A/c Balance
01 Dec 25
Government Notifies New Drug Prices: NPPA Clarifies GST Applicability on 11 Formulations
CBIC Gets New Chairman: Vivek Chaturvedi to Lead GST & Customs Administration
GSTN Alert: Update Bank Details by 2nd Dec or Risk Suspension
30 Nov 25
GST Cut Boosts Economic Momentum: E-Way Bills Jump 14.4%, PMI Hits Multi-Month High
Supreme Court Rules PAN Not Mandatory for DTAA Benefits: TDS Capped at 10% for Foreign Payments
CBDT Issues New Procedure for MAP Cases With Pending Appeals Before CIT(A)
29 Nov 25
Delhi HC Validates GST Notice Using IT Intelligence, Warns Against AI-Generated Citations in SCN
ICAI Organises Key GST Seminar on GSTR-9, GSTR-9C Annual Returns and Litigation
28 Nov 25
Allahabad HC: GST Section 74 Requires Fraud Proof, Orders Refund with 4% Interest
GSTAT New Delhi: No Action Should Be Taken Once a Contractor Deposits GST ITC Benefit
West Bengal GST Department Issues Framework for Selecting Taxpayers for Audit Under WBGST Act, 2017
27 Nov 25
SC Dismisses Special Leave Petition on 100% Tax Addition U/S 69C for Fake Purchases
Missing Personal Hearing Costs Senior Citizen ?1 Lakh, Rules Delhi HC in ?1.95 Crore GST Case
Madras HC: Belated GST Return Filing Automatically Nullifies Sec. 62 Assessment
26 Nov 25
GST Authorities Arrest Copper Wire Unit MD for Rs 35 Crore Tax Evasion in Chennai
Allahabad HC: No GST Can Be Levied on Paid Post-GST Payments for VAT-Era Works
Delhi HC: GST Proceedings U/S 74(5) Can Be Closed After Tax Payment With 15% Pre-SCN
25 Nov 25
Bombay HC Sets Aside Section 148 Notice, Says Only Faceless AO Can Reopen Assessments
Delhi HC Allows Tax Relief to Assessee Over GST Mismatch in GSTR-3B, GSTR-2A, and GSTR-1
Allahabad HC: Goods with Valid GST E-way Bill Cannot Be Detained or Seized
Madras HC: Belated GST Return Filing Automatically Nullifies Sec. 62 Assessment
24 Nov 25
Finance Ministry Notifies Voluntary Aadhaar Authentication for PFMS Mobile App Users
Finance Ministry Notifies Voluntary Aadhaar Authentication for PFMS Mobile App Users
Festive Retail Sales Rise 11% as GST Cuts Boost Value Shopping
CBDT Releases Time Series Data for FY 2000-01 to FY 2024-25: Direct Tax Collections Jump to Rs 22.26 Lakh Crore
23 Nov 25
GST Cut on Solar Modules Offers Limited Relief as Developers Struggle With ITC Delays
Capital Market Bodies Urge STT Cut, Reforms in Pre-Budget Meeting With FM Sitharaman
Allahabad HC: Tax Penalty U/S 129 Not Sustainable If GST E-Way Bill Was Generated Before Interception
22 Nov 25
SC Grants Relief to CAs, Scraps 25-Year Experience Norm for Tribunal Appointments
Delhi High Court: Re-Inspection Needed Before Retro GST Cancellation
Sikkim HC: Invalid Tax Reassessment Notice Not Protected by Alternative Remedy Rule
21 Nov 25
CBDT Chief: Centre to Notify New Income Tax Return Forms by Jan 2026
Allahabad HC: ITAT Must Record Reasons Before Rejecting Adjournment and Passing Ex-Parte Orders
Allahabad HC: Tax Penalty U/S 129 Not Sustainable If GST E-Way Bill Was Generated Before Interception
GSTN Issues Advisory on Mandatory Furnishing of Bank Account Details Under Rule 10A

04 Dec 25

FM Sitharaman Calls for Technology-Aligned, Fair Tax Systems at 18th Global Forum Plenary

CBIC Issues Order Assigning Pre-GST Central Excise & Service Tax Appeals in Karnataka

GST: Gujarat HC Protects Assessee from Section 74 Action amid Dispute on ITC Distribution

Calcutta HC: IT Section 153C Proceedings Require Both Incriminating Material and Dual AO Satisfaction

ITAT Mumbai Grants Relief to Taxpayers Denied NTR Benefits for Not Filing Form 10IC

03 Dec 25

India Records Strong Fiscal Performance: Rs 12.74 Lakh Crore Tax Revenue, Higher State Transfers

Delhi HC Dismisses Plea to Condonate ‘Huge’ 9-Month Delay in Revised ITR Filing

Calcutta HC: IT Refund U/S 245 Can’t Be Withheld If the Department Confirms No Tax Liability

MCA Raises Small Company Limits: Paid-Up Capital to ?10 Cr, Turnover to ?100 Cr

Rajasthan HC Dismisses Assessee’s Writ Petition Over Alleged ?100 Crore Fake GST ITC Claim

02 Dec 25

Centre Proposes Major Excise Duty Hike on Tobacco Products Under Central Excise (Amendment) Bill, 2025

Manipur GST (Second Amendment) Bill, 2025 Tabled in Parliament

GST Revenue Collection for Nov 2025 Reaches ?1.7 Lakh Crore

Calcutta HC: IGST ITC in GSTR-9 Can Be Offset Against GSTR-3B Tax Demand

Vivek Chaturvedi Appointed New CBIC Chairman, to Lead GST & Customs

Delhi HC: GST Section 83 Can’t Continue Beyond One Year; Orders Release of Min. Bank A/c Balance

01 Dec 25

Government Notifies New Drug Prices: NPPA Clarifies GST Applicability on 11 Formulations

CBIC Gets New Chairman: Vivek Chaturvedi to Lead GST & Customs Administration

GSTN Alert: Update Bank Details by 2nd Dec or Risk Suspension

30 Nov 25

GST Cut Boosts Economic Momentum: E-Way Bills Jump 14.4%, PMI Hits Multi-Month High

Supreme Court Rules PAN Not Mandatory for DTAA Benefits: TDS Capped at 10% for Foreign Payments

CBDT Issues New Procedure for MAP Cases With Pending Appeals Before CIT(A)

29 Nov 25

Delhi HC Validates GST Notice Using IT Intelligence, Warns Against AI-Generated Citations in SCN

ICAI Organises Key GST Seminar on GSTR-9, GSTR-9C Annual Returns and Litigation

28 Nov 25

Allahabad HC: GST Section 74 Requires Fraud Proof, Orders Refund with 4% Interest

GSTAT New Delhi: No Action Should Be Taken Once a Contractor Deposits GST ITC Benefit

West Bengal GST Department Issues Framework for Selecting Taxpayers for Audit Under WBGST Act, 2017

27 Nov 25

SC Dismisses Special Leave Petition on 100% Tax Addition U/S 69C for Fake Purchases

Missing Personal Hearing Costs Senior Citizen ?1 Lakh, Rules Delhi HC in ?1.95 Crore GST Case

Madras HC: Belated GST Return Filing Automatically Nullifies Sec. 62 Assessment

26 Nov 25

GST Authorities Arrest Copper Wire Unit MD for Rs 35 Crore Tax Evasion in Chennai

Allahabad HC: No GST Can Be Levied on Paid Post-GST Payments for VAT-Era Works

Delhi HC: GST Proceedings U/S 74(5) Can Be Closed After Tax Payment With 15% Pre-SCN

25 Nov 25

Bombay HC Sets Aside Section 148 Notice, Says Only Faceless AO Can Reopen Assessments

Delhi HC Allows Tax Relief to Assessee Over GST Mismatch in GSTR-3B, GSTR-2A, and GSTR-1

Allahabad HC: Goods with Valid GST E-way Bill Cannot Be Detained or Seized

Madras HC: Belated GST Return Filing Automatically Nullifies Sec. 62 Assessment

24 Nov 25

Finance Ministry Notifies Voluntary Aadhaar Authentication for PFMS Mobile App Users

Festive Retail Sales Rise 11% as GST Cuts Boost Value Shopping

CBDT Releases Time Series Data for FY 2000-01 to FY 2024-25: Direct Tax Collections Jump to Rs 22.26 Lakh Crore

23 Nov 25

GST Cut on Solar Modules Offers Limited Relief as Developers Struggle With ITC Delays

Capital Market Bodies Urge STT Cut, Reforms in Pre-Budget Meeting With FM Sitharaman

Allahabad HC: Tax Penalty U/S 129 Not Sustainable If GST E-Way Bill Was Generated Before Interception

22 Nov 25

SC Grants Relief to CAs, Scraps 25-Year Experience Norm for Tribunal Appointments

Delhi High Court: Re-Inspection Needed Before Retro GST Cancellation

Sikkim HC: Invalid Tax Reassessment Notice Not Protected by Alternative Remedy Rule

21 Nov 25

CBDT Chief: Centre to Notify New Income Tax Return Forms by Jan 2026

Allahabad HC: ITAT Must Record Reasons Before Rejecting Adjournment and Passing Ex-Parte Orders

Allahabad HC: Tax Penalty U/S 129 Not Sustainable If GST E-Way Bill Was Generated Before Interception

GSTN Issues Advisory on Mandatory Furnishing of Bank Account Details Under Rule 10A

Readmore...

Due Dates

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

07 Dec 25 Payment of TDS/TCS of November. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.

07 Dec 25 Return of External Commercial Borrowings for November.

10 Dec 25 Monthly Return by Tax Deductors for November.

10 Dec 25 Monthly Return by e-commerce operators for November.

10 Dec 25 Furnishing of particulars for claiming relief u/s 89 (if assessee is required to submit return of income by October 31, 2025)

10 Dec 25 Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable)

10 Dec 25 Furnishing of particulars for claiming relief u/s 89 (if assessee is required to submit return of income by October 31, 2025)

10 Dec 25 Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable)

10 Dec 25 Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax)

10 Dec 25 Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax).

10 Dec 25 Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAC(1), where due date of ITR is 31 Oct.

10 Dec 25 Online Application by resident co-operative society, for exercise of option u/s 115BAD(1) where due date of ITR is 31 Oct.

11 Dec 25 Monthly Return of Outward Supplies for November.

13 Dec 25 Optional Upload of B2B invoices, Dr/Cr notes for November under QRMP scheme.

13 Dec 25 Monthly Return by Non-resident taxable person for November.

13 Dec 25 Monthly Return of Input Service Distributor for November.

15 Dec 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October.

15 Dec 25 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in October.

15 Dec 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in October.

15 Dec 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in October.

15 Dec 25 E-Payment of PF for November.

15 Dec 25 Payment of ESI for November

15 Dec 25 Deposit of Third Instalment of Advance Tax (75%) by all assessees (other than 44AD & 44ADA cases).

15 Dec 25 Details of Deposit of TDS/TCS of November by book entry by an office of the Government.

20 Dec 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for November. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.

20 Dec 25 Add/amend particulars (other than GSTIN) in GSTR-1 of November. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Dec 25 Summary Return cum Payment of Tax for November by Monthly filers. (other than QRMP).

25 Dec 25 Deposit of GST under QRMP scheme for November .

28 Dec 25 Return for November by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

31 Dec 25 Annual Return by OPCs and Small Companies.

31 Dec 25 Annual Return by companies other than OPCs and small companies.

31 Dec 25 Filing of Cost Audit Report for 2024-25 by Company to whom cost audit is applicable. (within 30 days of submission by Cost Auditor report)

31 Dec 25 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)

Readmore...

Blogs

10 Aug 2022 Section 194R – TDS ON BENEFITS OR PERQUISITES - Background Finance Act 2022 has inserted new section 194R in the Income T...

Welcome To GOYAL TYAGI & ASSOCIATES

Chartered Accountants

Our Vision

To be the most preferred professional services firm, and to be respected as trusted advisors by our clients and business partners.

Our Mission

To establish a relationship with our clients where we deliver value-oriented quality services in professional and time-bound manner and also upholding the code of conduct and ethics of the profession.