Compliance calendar
Shakti Traders must be paid by 22 Aug, or the deduction moves to next year
The invoice was accepted on 08 Jul 2026. A written agreement extends the MSMED window to 45 days, which expires on 22 August. If ₹6,54,400 is unpaid on that date, the income-tax deduction shifts to the year of actual payment and interest runs at three times the RBI bank rate.
This is also the vendor whose consignment is Contradicted at the gate. Pay the undisputed ₹5,88,960 before the clock expires and hold only the disputed ₹65,440 — the disallowance costs more than the dispute is worth.
Two days left. If unpaid, the deduction shifts to FY27-28 and interest runs at three times the RBI bank rate.
Accepted 08 Jul 2026. Written agreement extends the window to 45 days, expiring 22 Aug 2026.Resolve the 2.5 T over-billing before 04 Sep or pay and recover — the disallowance costs more than the dispute.
Accepted 21 Jul 2026. Payment held pending the CH-77390 over-supply dispute.Challan drafted from the certified subcontractor abstract.
1% / 2% on subcontractor certified values.Renewal application drafted. Form V from the principal employer is outstanding.
Licence covers 500 contract workers. Current strength is 412.Principal-employer liability is joint. 34 workers on the thekedar muster have no UAN — attach or carry their liability yourself.
412 workers on the muster, of which 187 are engaged through Sri Lakshmi Constructions.Return drafted from the muster roll.
Wages below the ₹21,000 threshold across 388 workers.Return drafted. Two purchase invoices are unmatched in GSTR-2B — ₹1.14 L of ITC at risk.
Works contract at 18% flat since 22 Sep 2025 (56th GST Council). Output tax on RA-06 certified value.Challan drafted. Payable on the certified value, not the claimed value.
1% of construction cost certified in RA-05 and RA-06.Four floors carry no evidence. The QPR cannot honestly claim progress on Tower A L16–L17 or Tower B L11–L12.
Developer obligation. QPR must reconcile to the escrow withdrawal certificates.Programme shows 23 days of slip on the Tower B critical path. Exposure ₹96 L at the cap.
due On delay₹4.88 Cr of ₹6.80 Cr recovered across RA-01 to RA-06.
due Each RA billClaimed on RA-05 only. RA-03 and RA-04 were eligible and were never claimed — ₹6.20 L left on the table.
due Each RA billNo DLP provision has been created in the cost plan.
due Post handoverPolicy CAR/2025/88412 expires in 40 days. Renewal not initiated.
due 30 Sep 2026A-207 Rev C was issued 20 days before the L11 pour. This is a client breach and supports an extension-of-time claim.
due RollingAll works contracts — government and private — moved to a flat 18% following the 56th GST Council meeting, with effect from 22 September 2025; the preferential 12% slab for government works was withdrawn. Rates are configurable per project rather than hard-coded, and CP&OH on rate analysis is set per contract because DSR is cited at both 10% and 15% by different sources while MES uses 17.5%.
confirm the exact SAC and notification with your CA before filing · prototype figures