Daily Intelligence Capsule — 30 September 2026
Live EditionWednesday, 30 September 2026GST Can Search a Lawyer's Office
But Can It Read What It Finds? The Supreme Court Hits Pause
The Supreme Court has stayed a Delhi High Court judgment that upheld a GST department search of an advocate's office, pausing examination of seized data while it examines the advocate-client privilege question under Section 67 of the CGST Act — with the advocate due before the GST officer today.
Read the briefingCBDT Extends ITR Filing Deadline for Audited Taxpayers to 21 November 2026
Tax Audit Report Deadline Moves to 21 October
Tax audit reports for AY 2026-27 are now due 21 October (from 30 September); ITR filing for audit cases is now due 21 November (from 31 October). Already published on Finoscape earlier this week.
Read: Tax Audit Report Deadline Moves to 21 OctoberFEMA & RBI
Export Declaration Form for Service Exporters and Digital Creators: What Changes from 1 October 2026
From 1 October 2026, service exporters, freelancers, consultants and digital creators must file a monthly Export Declaration Form, with realisation windows of 9 months (12 for Rupee-invoiced exports). Already published on Finoscape earlier this week.
Read: Export Declaration Form for Service Exporters and Digital Creators: What Changes from 1 October 2026