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Chartered Accountants Act
Acts
Amendment
Rules
Notification
Circular
S No
Name
1
Chartered Accountants Act, 1949 [As amended by the Chartered Accountants (Amendment) Act, 2011]
2
Chartered Accountants Act, 1949 [As amended by the Chartered Accountants (Amendment) Act, 2006]
S No
Name
1
Chartered Accountants Act, 1949 [As amended by the Chartered Accountants (Amendment) Act, 2011]
2
Chartered Accountants (Amendment) Act, 2011
3
Chartered Accountants Act, 1949 [As amended by the Chartered Accountants (Amendment) Act, 2006]
S No
Year
Category
Heading
1
2007
ICAI
Procedure of Investigation
2
2007
G.S.R.225(E)
Corrigendum G.S.R.225(E)
3
2016
ICAI
Chartered Accountant Procedures of Meetings of Quality Review Board , and Terms and Conditions of Service and Allowances of the Chair Person and Members of the Board (Amendment Rules), 2016
4
2016
Rules dated 22 Mar 2016
Appellate Authority (Allowances payable to, and other terms and conditions of service of Chairperson and members and the manner of meeting expenditure of the Authority) Rules, 2006
5
2016
Rules dated 23 Mar 2016
Appellate Authority(Allowances payable to, and other terms and conditions of service of chairperson and members and the manner of meeting expenditure of the Authority) Amendment Rules, 2006
6
2018
ICAI
The Chartered Accountants Act(Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases)Amnendment Rules, 2018
7
2006
ICAI
Charted Accountants (Nomination of Members to the Council)Rules,2006
8
2006
ICAI
Procedure of Meetings
9
2006
ICAI
Appellate Authority
10
2006
ICAI
Chartered Accountants(Election to the council) Rules 2006
11
2006
ICAI
Chartered Accountants(Election Tribunal) Rules,2006
S No
Year
Date
Number
Heading
1
2017
13 Nov 17
S.O. 3583(E)
In exercise of the powers conferred by sub section (1) of section 10B of the Chartered Accountants Act, 1949 (38 of 1949).
2
2017
17 Apr 17
G.S.R. 376 (E)
Nomination of Members on QRB of ICAI.
3
2016
13 Dec 16
G.S.R. 1130 (E)
Appointment of Chairperson in the Appellate under section 22A of CA, CS, CWA Act.
4
2016
21 Sep 16
S.O. 3015 (E)
Appointment of Members on Election Tribunal of Institute of Chartered Accountants of India.
5
2016
12 Jul 16
G.S.R.681(E)
Appointment of Members on QRB of Institute of Chartered Accountants of India
6
2016
02 Jun 16
S.O.1940(E)
In exercise of the powers conferred by sub section (1) of section 10B of the Chartered Accountants Act, 1949 (38 of 1949)
7
2016
04 May 16
S.O 1634(E)
sub-section(1) of section 10B of the chartered Accountants Act, 1949(38 of 1949)
8
2015
03 Nov 15
G.S.R.835(E)
Constitution Of Appellate Authority
9
2015
30 Sep 15
G.S.R. 744(E)
Amendment to G.S.R.38( E) dated 19th January 2011.
10
2015
21 Jul 15
G.S.R. 563(E)
Amendment to G.S.R.38( E) dated 19th January 2011.
11
2012
24 Sep 12
S.O 2286(E)
Amendment to SO 789 (E) dated 20th March, 2009
12
2012
21 Jun 12
G.S.R. 486
Amendment to GSR 38 (E) dated 19th January, 2011
13
2012
12 Jun 12
G.S.R. 441(E)
Amendment to GSR 38 (E) dated 19th January, 2011
14
2012
30 Jan 12
S.O 190(E)
The Chartered Accountants (Amendment) Act,2011 (No. 3 of 2012) the Central Government hereby appoints the 1st day of February, 2012 as the date on which the provision of the said Act shall come into force.
15
2012
10 Jan 12
GSR 8(E)
Amendments in the Chartered Accountants Procedures of Meetings of Quality Review Board and terms and conditions of service and allowances of the Chairperson and Members of the Board Rules, 2006
16
2011
14 Sep 11
G.S.R 684 (E)
The Charted Accountants(Amendment) Act,1949.
17
2011
17 Jun 11
GSR 477(E)
Amendments in the Appellate Authority(Allowances payable to,and other terms and conditions of service of Chairperson and Members and manner of meeting expenditure of the Authority)Rules,2006
18
2011
22 Mar 11
GSR 226(E)
Rules to amend the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) rules, 2007
19
2011
15 Mar 11
SO 567(E)
Amendments in notification of the Government of India, Ministry of Corporate Affairs, number S.O. 789(E), dated 20th March, 2009
20
2011
25 Feb 11
GSR 110(E)
Amendment to the Chartered Accountants (Election to the Council ) Rules, 2006
21
2011
19 Jan 11
GSR 38(E)
Constituiton of Quality Review Board un der section 28A of Chartered Accountants Act, 1949
22
2011
19 Jan 11
G.S.R 38 (E)
The Charted Accountants(Amendment) Act,1949.
23
2009
31 Aug 09
G.S.R. 620(E)
Amendment made in the notification No.G S R 448(E) Dated 28.06.2007 in accordance with the power conferred under section28A of the Chartered Accountants Act, 1949 (38 of 1949)
24
2009
20 Mar 09
S.O. 789(E)
Appoinment of Appellate Authority by central Government in accordance with the power conferred under section 22A The Chartered Accountants Act, 1949,Cost and Works Accountants Act, 1959 andThe Company Secretaries Act, 1980
25
2009
12 Mar 09
G.S.R 163 (E)
Amendment made in the notification No.G S R 448(E) Dated 28.06.2007 in accordance with the power conferred under section28A of the Chartered Accountants Act, 1949 (38 of 1949)
26
2009
05 Mar 09
G.S.R 152 (E)
Amendment made in the Charted Accountants Procedures and Terms & Conditions of Services and Allowances of the Chairpersons and members of Board Rules ,2006, in accordance with the power conferred by cl(f)and (g) of sub-section (2) of Section 29A of, rw Se
27
2009
01 Feb 09
G.S.R 4(E)
Amendment made in the notification No.G S R 448(E) Dated 28.06.2007 constituting the Quality Review Board in accordance with the power conferred under section28Aof the Chartered Accountants Act, 1949 (38 of 1949)
28
2008
25 Sep 08
No. 1-CA(7)/116/2008
Amendment made Charted Accountants Regulations , 1988 , in exercise of powers conferred by sub-section (1) of Section 30 of the said Act
29
2008
19 Aug 08
No. 1-CA(7)/121/2008
Notification for appointement of Director(Discipline) in exercise of powers conferred by sub-section (1) of Section 21 of the Charted Accountants Acts ,1949 (38 of 1949)
30
2008
23 Jul 08
G.S.R 553 (E)
The Charted Accountants(Amendment) Act,1949.
31
2008
18 Mar 08
No. 1-CA(7)/112/2008
Corrigendum to Notification No. 1-CA(7)112/2008 under Chartered Accountants Act, 1949
32
2008
04 Mar 08
No. 1-CA(7)/109/2008
Amendment in the fee for name to be entered in the register under Chartered Accountants Act, 1949
33
2008
04 Mar 08
No. 1-CA(7)/110/2008
Amendment in the fee for name to be entered in the register under Chartered Accountants Act, 1949
34
2008
04 Mar 08
No. 1-CA(7)/111/2008
Amendment in the fee for practicing under Chartered Accountants Act, 1949
35
2008
04 Mar 08
No. 1-CA(7)/112/2008
Amendment in Annual Membership Fee under Chartered Accountants Act, 1949
36
2008
04 Mar 08
No. 1-CA(7)/113/2008
Amendment in the additional fee for name to be entered in the register under Chartered Accountants Act, 1949
37
2008
12 Feb 08
No. 1-CA(7)/123/2008
Amendment made Charted Accountants Regulations , 1988 , in exercise of powers conferred by sub-section (1) read with sub-section (3) ,of Section 30 of the said Act
38
2007
17 Aug 07
No.1-CA(7)/102/2007(E)
Amendments Further To Amend The Chartered Accountants Regulation,1988 ,Were Published By The Council Of The Institute Of Accountants Act,1949(38 Of1949) At Page 1 To 8 Of The Gazette Of India (Extraordinary), Part III section 4, dated the 26 the 26th Apri
39
2007
28 Jun 07
GSR 448(E)
The Central Government Hereby By Constitutes A Quality Review Board Consisting Of The Following Persons.
40
2007
22 Mar 07
GSR 224(E)
Amendment in Notifications GSR 734(E) dated 27.11.2006, GSR 708(E) dated 17.11.2006, GSR 710(E) dated 17.11.2006 and GSR 709(E) dated 17.11.2006.
41
2007
27 Feb 07
GSR 112(E)
Framing of Rules under Section 29(A), sub section 2, clause c and d of the Chartered Accountants Act 1949
42
2006
17 Nov 06
G.S.R 711 (E)
The Charted Accountants(Amendment) Act,1949.
43
2006
10 Aug 06
S.O 1276 (E)
The Charted Accountants(Amendment) Act,2006.
44
2006
05 Aug 06
S.O 1439 (E)
The Charted Accountants(Amendment) Act,2006.
S No
Year
Date
Number
Heading
1
2011
04 Apr 11
General Circular 10/2011
Interpretation of the word “Partnership” for the purpose of Chartered Accountants Act, 1949, Cost and Works Accountants Act, 1959 and Company Secretaries Act, 1980.
2
2010
03 Dec 10
General Circular
Members of professional institutes arrested by law enforcement agencies for criminal offences - Deirections of Central Government - issue of.
News, Due Date Reminder and Location Map
News
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06 Jan 26
ICAI Releases Comprehensive Handbook on GST Compliance for E-Commerce Operators
Union Budget 2026-27: Industry Bodies Seek Targeted Credit Relief for MSMEs
Allahabad HC Rejects Plea to Quash GST Fraud Notice, Orders Tax Department to Reveal Evidence
Calcutta HC Stays 10% Pre-Deposit Recovery in Challenge to Time-Barred GST Demand U/S 73
CBDT Mandates IT Department Readiness for Upcoming Direct Tax Law Overhaul
05 Jan 26
GSTN Enables Online Opt-In Declaration for Specified Premises
Income Tax Department Releases Updated Common Offline Utilities for ITR 1 to ITR 7
inance Ministry Declares ICEGATE and ACES-GST as `Protected Systems` under Information Technology Act, 2000
04 Jan 26
GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025
HSNS Cess Act, 2026: Finance Ministry Releases Detailed FAQs for Industry
03 Jan 26
Gujarat AAR: GST Exemption for Tree Plantation in Non-Forest Areas by Charitable Trusts
Big Compliance Relief: MCA Shifts Director KYC Filing to Once Every Three Years
India’s December 2025 Gross GST Revenue Hits ?1.75 Lakh Cr; Records 6.1% Year-on-Year Growth
02 Jan 26
MCA Revises Director KYC Norms, DIR-3-KYC Filing Required Once Every 3 Years
01 Jan 26
Council May Reduce GST Rate from 18% to 5% on Air and Water Purifiers
IndiGo Receives ?458 Cr GST Order U/S 74; Airline Confirms Intent to Appeal
MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination
31 Dec 25
GST Returns & E-Way Bills Sufficient to Prove Movement of Goods, Toll Plaza Receipts Not Required: Allahabad HC
MSME Year-End Review 2025: Key Achievements, Schemes and Policy Reforms
Mere Bona Fide Mistakes in GSTR-3B Can’t Automatically Trigger GST Section 73 Proceedings: Karnataka HC
Delayed ITR Filing: Delhi HC Denies Canadian Citizen’s Plea, Holds Ignorance of Indian Tax Law No Excuse
30 Dec 25
Due Date Revised for AOC-4, AOC (CFS) AOC-4 XBRL & MGT-7, 7A (FY 2024-25)
GSTN Introduces Strict ITC Validations: Negative Reclaim and RCM Ledger Balances to Be Disallowed
GSTAT Assigns Judicial Benches for Members to Enable Appellate Proceedings
Uttarakhand HC: Reopening Assessment U/S 148 Can’t Be Re-Proposed After Rejection
GCCI Urges FM to Waive Late Fees for GSTR-9 & 9C Filing for FY 2024–25
29 Dec 25
GSTR-9 & GSTR-9C Deadline Extension Sought as Compliance Complexities Rise
Customs Duty Rationalisation Likely Next as Centre Completes GST, IT Overhaul
CBDT Releases Updated Offline ITR Utilities for AY 2025-26
28 Dec 25
Delhi HC Questions 18% GST on Air Purifiers Amid Pollution Crisis
Maharashtra Leads Crypto TDS Collections as VDA Tax Revenues Jump 41% in FY25
27 Dec 25
Non-Filing Due to Ill-Health and Financial Hardship: Madras HC Restores GST Registration
ICSI Releases Advisory for MGT-7 and MGT-7A Certification on MCA V3 Portal
Calcutta HC Holds Partner’s Illness a Valid Ground for Condonation of Delay in GST Appeal
24 Dec 25
CBDT Launches NUDGE Campaign to Correct Ineligible Tax Deductions for AY 2025-26
Noida Housing Societies Object to 18% GST on Maintenance and Electricity Charges
Allahabad HC Orders Criminal Contempt Against GST Officer for Misleading Affidavit
ICSI Requests FY25 Filing Extension Citing MCA-21 V3 Issues
Is the IT Dept Going to Access Your Social Media and Emails? Check the Reality
23 Dec 25
Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing
Delhi HC Quashes GST Demand Notices, Holds Pre-IBC Statutory Dues Stand Extinguished
Will GST Apply to Medicines Given to Hospital Inpatients? Delhi HC Examines
Calcutta HC: Buyer’s ITC Can’t Be Denied Due to Supplier’s Retrospective GST Cancellation
22 Dec 25
GSTN Introduces Flexible ITC Handling for Credit Notes in IMS
Section 80G Explained: Key FAQs on Donation Deductions, Limits, Verification & ITR Filing
Income Tax Algorithm Error Flags Unlisted Share Capital Gains as Business Income
21 Dec 25
Income Tax Department Flags Transaction Mismatch, Urges Taxpayers to Review AIS Before 31st Dec
Net Direct Tax Collections Rise 8% in FY 2025-26 Till 17th December
02 Jan 25
GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025
ITAT Mumbai: Rent Earned from Co-operative Society’s Admin Building Taxable as House Property Income
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Arunachal Pradesh
Ahmedabad ITAT Allows Appeal Over Section 80IC Deduction Rejection Due to Village Name Discrepancy
IT Section 14A Applies Prospectively from April 2022: Surat ITAT Quashes PCIT Order
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
10 Jan 26
Monthly Return by Tax Deductors for December.
10 Jan 26
Monthly Return by e-commerce operators for December.
11 Jan 26
"Monthly Return of Outward Supplies for December. "
13 Jan 26
Monthly Return of Input Service Distributor for December.
13 Jan 26
Monthly Return by Non-resident taxable person for December.
13 Jan 26
Quarterly return of Outward Supplies for October-December. (QRMP)
14 Jan 26
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November.
14 Jan 26
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 November.
14 Jan 26
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November.
14 Jan 26
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November.
15 Jan 26
Statement of Foreign Remittances by Authorized Dealers for December quarter.
15 Jan 26
Uploading declarations received in Form 15G/15H for December quarter.
15 Jan 26
Contribution from Jul-Dec. Amount = No of employee as on 31 Dec X Rs 3
15 Jan 26
TCS Statements for December quarter.
15 Jan 26
ESI payment for December.
15 Jan 26
E-Payment of PF for December.
15 Jan 26
Details of Deposit of TDS/TCS of December by book entry by an office of the Government.
18 Jan 26
Payment of tax by Composition taxpayers for December quarter.
20 Jan 26
Monthly Return by persons outside India providing online information and data base access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Jan 26
Add/amend particulars (other than GSTIN) in GSTR-1 of Dec. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jan 26
Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).
22 Jan 26
Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra an
22 Jan 26
Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, And
24 Jan 26
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, Wes
24 Jan 26
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,
28 Jan 26
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 .
31 Jan 26
Annual Return by OPCs and Small Companies.
31 Jan 26
Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)
31 Jan 26
Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.
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