With the September 30 tax audit deadline approaching and no extension announced by the CBDT as of September 22, firms, SMEs and tax professionals have limited time to complete filings. Accuracy, portal readiness and proper documentation will be important to avoid last-minute errors and rework.
Under Section 44AB, tax audit requirements generally apply to businesses crossing the prescribed turnover limits and to professionals crossing the applicable gross-receipts threshold. Certain taxpayers opting out of presumptive taxation or declaring profits below the prescribed limits may also become liable for audit.
Tax audit deadline and CBDT extension status
As of September 22, no extension has been notified. Taxpayers should therefore work towards the September 30 statutory deadline unless the CBDT announces otherwise. Failure to furnish the tax audit report within the prescribed time may attract a penalty under Section 271B, generally up to 1.5 lakh. Delays can also have implications for interest under Sections 234A, 234B and 234C. Taxpayers should maintain dated working papers supporting all major disclosures.
Form 3CA/3CB-3CD checklist
Form 3CA is applicable where accounts are audited under another law, while Form 3CB is generally used in other cases. Particular attention should be given to error-prone Form 3CD clauses, including Clause 21 on disallowances, Clause 26 on Section 43B items, Clause 34 on TDS, Clause 23 on related-party transactions and Clause 44 on GST-related details. Revenue, TDS and GST records should be reconciled with the trial balance before the figures are finalised.
UDIN, DSC and JSON validation
Chartered accountants should generate the Unique Document Identification Number (UDIN) before signing and ensure the details match the report. The Digital Signature Certificate (DSC) should be active and mapped to the correct PAN, while the required e-filing utilities and drivers should be updated.JSON files should be validated before uploading. Any schema errors should be resolved in advance to reduce the risk of failed submissions. After successful filing, acknowledgements should be downloaded and securely archived.
How to handle e-filing glitches
Common portal problems can be addressed by clearing the browser cache, logging in again and revalidating the JSON file. Profile mismatches involving the principal contact or address should also be corrected. Where possible, uploads should be attempted during periods of lower portal traffic. If an acknowledgement is delayed or an error persists, taxpayers should raise a grievance and preserve screenshots and ticket details for their records.
Plan work before the deadline
Audit teams should divide clients according to complexity and statutory exposure.Ledgers should be frozen, backups secured and working papers maintained with proper version control. Higher-risk cases and complex Form 3CD disclosures should be completed first, while routine uploads can be handled during off-peak hours. If the CBDT announces an extension, taxpayers should follow the terms of the official notification.However, key reconciliations and verifications should not be postponed.
For students and young professionals working on tax audits, the final week is an opportunity to strengthen skills in clause-wise reconciliations, UDIN procedures and JSON troubleshooting. Until any official extension is announced, September 30 should remain the working deadline.