There is no single "audit last date" in India. Each audit sits under a different law, and each law fixes its own deadline, often by reference to another filing. This post names the main audits, the law each one comes from, what the date is tied to, and where to confirm the current date. It gives no calendar dates, because dates change by notification.
Last reviewed: 17 October 2026. Facts checked. Opened: our own site posts on each deadline, linked below. We ran no searches for current deadlines or notifications. We deliberately give no calendar dates here: tax and company-law dates are often extended by the CBDT, the MCA or the GST Council, and we could not confirm any current date from an official notification. For every date, check the official portal named in the table. We have not verified the rule and form numbers against the primary text, so treat them as pointers to look up.
Why dates are hard to quote
Three things make a single answer impossible.
- Different laws. Tax audit comes from income tax law, statutory audit from the Companies Act, 2013, GST reconciliation from the GST law.
- Dates tied to other dates. A tax audit report is due a set period before the return it supports. A company's financial statements are filed after the annual general meeting.
- Extensions. Authorities extend due dates by circular or notification, sometimes close to the original date.
Because of this, the safest habit is to record the rule, not the date, and look up the date each year.
The map
| Audit | Law it comes from | What the deadline is tied to | Where to confirm |
|---|---|---|---|
| Tax audit (Form 3CA/3CB with 3CD) | Section 44AB, income tax law | A period before the due date of the income tax return | Income tax portal, CBDT circulars |
| Transfer pricing report (Form 3CEB) | Income tax law, transfer pricing chapter | A set period before the return due date for the assessee | Income tax portal |
| Statutory audit of a company | Companies Act, 2013 | The financial statements are adopted at the AGM and then filed with the ROC | MCA portal, MCA circulars |
| Annual return of a company (MGT-7/7A) | Companies Act, 2013 | A period after the AGM | MCA portal |
| GST annual return and reconciliation (GSTR-9, GSTR-9C) | GST law | Financial year end, with a fixed due date in the following year | GST portal, CBIC notifications |
| Internal audit | Section 138 and Rule 13, for covered companies | The company's own plan and board resolution, not a fixed date | Board minutes, audit committee plan |
| Bank and sector audits | RBI, SEBI and other regulators | Regulator circulars | The regulator's website |
Audit by audit
Tax audit
This is the one most people mean by "audit last date". Whether you need it depends on turnover or gross receipts and on how you declare income; the rules are in section 44AB. The report is filed on the income tax portal in the form that applies, and the date is set by reference to the return date. Because the return date for audit cases is different from the return date for non-audit cases, mixing the two is a common error. Read tax audit due date by year for how the date has moved across years, and which of Form 3CA and 3CB applies.
If an extension has been announced for the current year, our post on the tax audit date extension and section 271B penalty records what we saw at the time. Confirm against the CBDT circular before you tell a client.
Transfer pricing report
Entities with covered international or specified domestic transactions file a separate accountant's report. See Form 3CEB due date.
Statutory audit of a company
The audit itself has no free-standing deadline in the way tax audit does. What binds is the timeline around it: the board must approve the financial statements, the AGM adopts them, and the filing with the ROC follows. Work backwards from the AGM date. Our posts on statutory audit meaning and applicability and AOC-4 cover the chain, and MGT-7 and MGT-7A the annual return.
GST annual return and reconciliation
GST has no mandatory CA audit at present, but taxpayers above a stated turnover file a reconciliation statement. The thresholds and date are on the GST portal and in CBIC notifications. See GST audit: who needs one and GST return due dates.
Internal audit
There is no national last date. For companies covered by section 138, the board appoints an internal auditor and approves the scope. The reports follow the plan. See appointing an internal auditor and whether internal audit applies to your company.
Frequently Asked Questions
What is the last date for audit in India?
It depends on the audit. Tax audit, statutory audit and GST reconciliation each have their own law and date. Check the official portal for the current year.
Is the tax audit date the same as the ITR date?
No. The tax audit report is due a set period before the return due date for audit cases. Confirm the current dates on the income tax portal.
Does a statutory audit have a fixed last date?
The timeline is set by the AGM and ROC filing rules under the Companies Act, 2013, not by a single audit deadline.
Where do I check extensions?
On the portal of the authority concerned: the income tax portal, the MCA portal or the GST portal, and in their circulars and notifications.
Is there a last date for internal audit?
Not nationally. It follows the board-approved plan.
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Last reviewed: 17 October 2026. Facts checked. Opened: our own site posts only. Could not open: current CBDT, MCA or CBIC notifications. No calendar date in this post is given as current, and the rule and form references are to be checked on the primary text.
Statutory facts on this page are checked against their sources, and the page says where it relied on secondary reporting. How we verify · Report an error