Regulatory & Compliance · Free Tool · Updated Daily
India Compliance Deadline Tracker 2026
Active one-time extensions, scheme windows, and upcoming standard filings — sourced from CBDT, CBIC, MCA, SEBI and EPFO circulars. Updated every morning by 9:15 AM IST.
Active Extensions & Scheme Windows
20 active · sourced from official circularssebi-aif-q2-quarterly-activity-report-oct2026
AIF Quarterly Activity Report for Q2 (Jul-Sep 2026) — all AIFs submit via SI Portal within 15 calendar days of quarter end under new two-tier reporting framework
New framework replaced Form A1 quarterly with two-tier: Quarterly Activity Report (15 days post-quarter) + Annual Activity Report. Q1 (Jun 2026) deadline was 15 Jul 2026. This is the Q2 (Sep 2026) deadline.
epfo-wage-ceiling-ecr-sep2026
EPFO ECR (Electronic Challan cum Return) for September 2026 wage month — first ECR incorporating new Rs.25,000 wage ceiling for newly covered employees. Employers must await EPFO implementation circular before applying new ceiling in ECR.
Wage ceiling raised Rs.15,000 to Rs.25,000 effective 17 Sep 2026 via S.O. 5109(E). ECR for Sep 2026 wage month (15 Oct 2026) must incorporate new ceiling for newly covered employees (earning Rs.15,001-Rs.25,000). Await EPFO implementation circular on epfo.gov.in before updating ECR. ESIC ceiling unchanged at Rs.21,000. Added by regulatory-labour 19 Sep 2026. Status check 22 Sep 2026 by regulatory-labour: EPFO implementation circular STILL NOT ISSUED as of 22 Sep 2026. Employers cannot yet apply Rs.25,000 ceiling in ECR. ECR due 15 Oct 2026 — 23 days remaining. Secondary sources suggest full-month Oct 2026 implementation likely. Await epfo.gov.in circular. Status check 23 Sep 2026 by regulatory-labour: EPFO implementation circular STILL NOT ISSUED. ECR due 15 Oct 2026 — 22 days remaining. Multiple secondaries confirm S.O. 5109(E) dated 17 Sep 2026 under Code on Social Security 2020 s.2(89). EPS: existing "EPS-No" employees (post-1 Sep 2014 joiners, wages >₹15k) NOT auto-re-enrolled. EDLI max benefit rises to ~₹10.50L pending formal amendment. Continue monitoring epfo.gov.in for implementation circular. Status check 24 Sep 2026 by regulatory-labour: EPFO implementation/ECR circular STILL NOT ISSUED. PIB Release ID 2310973 (16 Sep 2026) confirms Cabinet approval and S.O. 5109(E) effective 17 Sep 2026 under Code on Social Security 2020 s.2(89). Separate EPF/EPS/EDLI Scheme amendments pending gazette. Two ECR options per secondary sources (WTW, key4comply): (1) Pro-rata split Sep 1-16 at Rs.15,000 / Sep 17-30 at Rs.25,000; (2) Prospective full-month from Oct 1. Await official EPFO ECR portal circular. ECR due 15 Oct 2026 — 21 days remaining. Status check 25 Sep 2026 by regulatory-labour: EPFO implementation/ECR circular STILL NOT ISSUED. S.O. 5109(E) dated 17 Sep 2026 confirmed via multiple secondaries (PIB, key4comply, corplawupdates.in, BDO India). Secondaries suggest pro-rata Sep computation: ₹15,000 ceiling for Sep 1-16, ₹25,000 for Sep 17-30. ECR due 15 Oct 2026 — 20 days remaining. Await epfo.gov.in official circular before updating ECR systems. Status check 1 Oct 2026 by regulatory-labour: EPFO FAQ (reproduced via sgcms.com) now confirms official pro-rata approach: Period 1 (1-16 Sep) at ₹15,000 ceiling, Period 2 (17-30 Sep) at ₹25,000 ceiling — SINGLE ECR filing. ECR due 15 Oct 2026 — 14 days remaining. Portal EDLI ceiling validation still showing ₹15,000 in some cases per late Sep reports. No official EPFO circular number issued as at 1 Oct 2026. Continue monitoring epfo.gov.in for implementation circular. Status check 4 Oct 2026 by regulatory-labour: EPFO ECR implementation circular STILL NOT ISSUED as at 4 Oct 2026. ECR due 15 Oct 2026 — 11 days remaining. October 2026 = first full month at Rs 25,000 ceiling (no split needed). SGCMS FAQs (Sep 26) confirmed single-ECR pro-rata approach for Sep. Secondaries (BusinessToday Sep 27) confirm Oct 2026 example: Rs 20,000 salary employee contributes Rs 2,400 (up from Rs 1,800). EPS pension ceiling still Rs 15,000 (separate amendment pending). ESIC unchanged. Continue monitoring epfo.gov.in for official circular. Status check 5 Oct 2026 by regulatory-labour: EPFO ECR implementation circular STILL NOT ISSUED as at 5 Oct 2026. ECR due 15 Oct 2026 — 10 days remaining. October 2026 = first FULL month at Rs 25,000 ceiling (no pro-rata split needed for Oct ECR). September ECR: single ECR with split computation (Rs 15,000 ceiling for Sep 1-16 / Rs 25,000 for Sep 17-30) confirmed via SGCMS FAQs. Official EPFO circular number remains unissued. Pioneer deep-dive chunk inserted Oct 5 on "basic wages" definition and Surya Roshni s.7A implications. Status check 5 Oct 2026 by regulatory-labour: EPFO ECR implementation circular STILL NOT ISSUED as at 5 Oct 2026. ECR due 15 Oct 2026 — 10 days remaining. October 2026 = first FULL month at Rs 25,000 ceiling (no pro-rata split needed for Oct ECR). Sep ECR: single ECR with split computation confirmed via SGCMS FAQs. Official EPFO circular number remains unissued. Pioneer deep-dive chunk on basic wages s.2(b) + Surya Roshni doctrine inserted 5 Oct. Status check 6 Oct 2026 by regulatory-labour: EPFO ECR implementation circular STILL NOT ISSUED as at 6 Oct 2026. ECR due 15 Oct 2026 — 9 days remaining. Oct 2026 = first FULL month at Rs 25,000 ceiling (no pro-rata split). Sep ECR: single ECR with split (Rs 15,000 for Sep 1-16 / Rs 25,000 for Sep 17-30) confirmed via SGCMS FAQs. Official EPFO circular number remains unissued. Guidance to employers: proceed with split computation per SGCMS FAQ guidance pending official circular. Status check 7 Oct 2026 by regulatory-labour: EPFO ECR implementation circular STILL NOT ISSUED as at 7 Oct 2026. ECR due 15 Oct 2026 — 8 days remaining. EDLI max benefit confirmed ₹7 lakh (not ₹10.50L) per official EPFO FAQ reproduced via SGCMS. EPS auto-membership for newly eligible employees (₹15K-₹25K wage bracket). Employer deferment: may defer recovery of employee share to next payroll cycle without formal relaxation, but full ECR remittance still due 15 Oct. Sep ECR: single ECR with split computation (₹15,000 ceiling Sep 1-16 / ₹25,000 ceiling Sep 17-30). Proceed per SGCMS FAQ guidance pending official circular. Status check 7 Oct 2026 by regulatory-labour: EPFO ECR implementation circular STILL NOT ISSUED. ECR due 15 Oct 2026 — 8 days remaining. EDLI max benefit confirmed Rs 7L (not Rs 10.5L) per EPFO official FAQ via SGCMS. EPS auto-membership for newly eligible employees in Rs 15K-Rs 25K bracket. Employer may defer recovery of employee share to next payroll cycle without formal relaxation — full ECR remittance still due Oct 15. Sep ECR: single ECR, split computation (Rs 15,000 ceiling Sep 1-16 / Rs 25,000 ceiling Sep 17-30). Status check 7 Oct 2026: EPFO ECR circular STILL NOT ISSUED. 8 days to Oct 15 deadline. EDLI max Rs 7L (not Rs 10.5L) per EPFO FAQ. EPS auto for Rs 15K-Rs 25K employees. Deferment of employee share allowed. Single ECR with split computation confirmed. Status check 10 Oct 2026 by regulatory-labour: EPFO ECR implementation circular STILL NOT ISSUED as at 10 Oct 2026. ECR due 15 Oct 2026 — 5 days remaining. Sep ECR: single ECR with split computation (₹15,000 ceiling Sep 1-16 / ₹25,000 ceiling Sep 17-30) confirmed per SGCMS FAQs. Oct 2026 ECR (due Nov 15) = first FULL month at ₹25,000 ceiling. No extension notification found. Employers must file Sep ECR on 15 Oct without official circular. Status check 10 Oct 2026 by regulatory-labour: EPFO ECR implementation circular STILL NOT ISSUED. ECR due 15 Oct 2026 — 5 days remaining. Sep ECR: split computation confirmed (Rs 15,000 ceiling Sep 1-16 / Rs 25,000 ceiling Sep 17-30, single ECR). Oct 2026 ECR (due Nov 15) = first FULL month at Rs 25,000. No extension found. Employers proceed on SGCMS FAQ guidance.
cbdt-audit-report-ay2026-27-extension
CBDT extended tax audit report (Form 3CA/3CB+3CD) due date for AY 2026-27 from 30 Sep 2026 to 21 Oct 2026
Applies to assessees required to get accounts audited u/s 44AB. Source: secondary (TeamLease) — verify from incometaxindia.gov.in. CBDT.gov.in returned 403 on 4 Oct 2026.
Form 10B/10BB Audit Report Deadline AY 2026-27 — Extension Watch
Form 10B (trusts with income > ₹5 crore) and Form 10BB (trusts with income ≤ ₹5 crore) audit reports for AY 2026-27. CBDT Circular 07/2026 (28 Sep 2026) extended the tax audit deadline to 21 Oct 2026; multiple secondary sources (goodreturns.in, careerindia.com, studycafe.in) confirm Form 10B/10BB also extended to 21 Oct 2026 — formal separate Sec 119 order for trust filers may still be pending formal gazette. Watch incometaxindia.gov.in for the express order. ITR-7 deadline: extended to 21 Nov 2026 per Circular 07/2026.
UPDATED Sep 30 2026 — Circular 07/2026 extends to Oct 21. Trusts covered per coverage clause. Primary circular text not fetched (403) — MEDIUM confidence. Verify from primary incometaxindia.gov.in before client advisory. Confirmed active by nfp-social-sector run 07 Oct 2026. 14 days to deadline (21 Oct 2026). Two pending content drafts cover this (2026-10-06-form-10b-10bb-october-21-2026-action-guide and 2026-10-04-form-10b-10bb-oct21-2026-cbdt-circular-07-deadline-guide). Primary portal still 403 — MEDIUM confidence on trust coverage under Circular 07/2026; verify from incometaxindia.gov.in before client advisory. ITR-7 deadline confirmed extended to 21 Nov 2026. [2026-10-07 nfp-social-sector] Confirmed active. 14 days to 21 Oct 2026. Two pending drafts in queue. Primary portal still 403 — MEDIUM confidence. Verify before client advisory. ITR-7 extended to 21 Nov 2026 confirmed via Circular 07/2026.
sebi-debenture-trustee-compliance-oct2026
SEBI extended compliance deadline for Debenture Trustees from April 27, 2026 to October 27, 2026 (6-month extension). Covers operational system setup requirements for debenture trustee compliance obligations. Online Bond Platform Providers: same Aug 14, 2026 circular also allows offering IFSCA-regulated products and 54EC tax-saving bonds, and removes mandatory Company Secretary requirement for compliance officers.
Impact: low for startup/SME IPO clients; noted for debt capital markets advisory. Online Bond Platforms: removal of mandatory CS for compliance officer may require internal role review. [2026-09-30 capital-markets] Master Circular confirmed: Circular No. HO/17/11/12(2)2026-DDHS-POD1/I/22420/2026 dated Sep 28, 2026. Oct 27, 2026 deadline for non-SEBI activity separation confirmed via taxguru.in.
Cost Audit Report — Form CRA-4 (FY 2025-26)
Filing of Cost Audit Report in Form CRA-4 with MCA — within 30 days of receipt of Cost Auditor's report (CRA-3). For companies required to get cost audit under Cost Audit Rules 2014.
Deadline = CRA-3 board submission + 30 days. Standard deadline for cos with Sep-end board meeting for cost audit review. Approx date — exact deadline varies by when board approves CRA-3. Remove after Dec 31, 2026.
sebi-digital-accessibility-ia-ra-oct2026
SEBI extended digital accessibility compliance deadline for Investment Advisers and Research Analysts from the original deadline to October 31, 2026, due to stakeholder requests citing operational constraints under Rights of Persons with Disabilities Act.
Affects Investment Advisers and Research Analysts. SEBI-regulated intermediary compliance — not directly a capital-markets client obligation but relevant for any HRA clients registered as IAs/RAs.
epfo-eec-2026
EPFO Employees Enrolment Campaign 2026 — Employers may voluntarily enrol eligible employees left out of PF coverage between 1 April 2009 and 31 March 2026. Employer deposits arrear contributions; EPFO waives some penal provisions for voluntarily disclosed cases.
THREE concurrent EPFO windows: EEC 2026 (Oct 31), VISHWAS 2026 (Dec 28), AMNESTY 2026 (Dec 28). Added by regulatory-labour 07 Sep 2026. Source: secondary — primary EPFO circular not fetched. EEC 2026 circular confirmed via Simpliance (https://www.simpliance.in) + PIB PRID 2300475. Coverage: employees left out Apr 1 2009 – Mar 31 2026. Employee share waiver available where contribution was not deducted. UAN via Face Auth on UMANG + ECR remittance. Campaign window: 29 Jun 2026 to 31 Oct 2026. Circular numbers via secondary — not fetched from epfo.gov.in directly. Updated by regulatory-labour 8 Sep 2026.
dpdp-consent-manager-framework-nov2026
DPDP Consent Manager Framework operationalises November 13, 2026. Consent and notice provisions under DPDP Act 2023 and DPDP Rules 2025 are currently notified but substantively dormant. From Nov 13, the Consent Manager framework becomes operational — data fiduciaries must have consent mechanisms, grievance officer, and notice infrastructure in place. Most operational obligations then have an 18-month runway to mid-May 2027.
SOURCE: Secondary (India Briefing). Primary MeitY gazette not fetched this run — per PRIMARY-FETCH RULE this date is UNVERIFIED from primary source. Add to VERIFICATION QUEUE. Action: Businesses should build consent notice, grievance officer, and data fiduciary systems before Nov 13. Added by regulatory-labour 6 Sep 2026.
ITR Filing AY 2026-27 — Audit Cases (S.No.2 u/s 139)
Income Tax Return filing deadline for taxpayers subject to audit (companies, LLPs, firms, trusts + working partners) — extended from Oct 31 to Nov 21, 2026 by CBDT Circular 07/2026
Added Sep 30 2026. Primary circular text not fetched (incometaxindia.gov.in 403) — confirmed via e-filing portal latest-news + multiple secondaries (a2ztaxcorp.net, tribuneindia.com, india-briefing.com). Verification queue. [30 Sep 2026 cleanup] Merged duplicate "ITR AY 2026-27 — Audit Cases Extended to 21 November 2026" (domain other, press release). Partners: update THIS row.
ITR-7 Deadline AY 2026-27 — Extended to 21 Nov 2026
Annual return ITR-7 for charitable trusts and institutions filing under Explanation 2 to s.139(1) (subject to audit under s.12A(b) or s.10(23C)). Extended from 31 Oct 2026 to 21 Nov 2026 per CBDT Circular No. 07/2026 dated 28 Sep 2026.
MEDIUM confidence — sourced from secondary (taxguru); primary portal 403 blocked. Verify from incometaxindia.gov.in before client advisory. Inserted by nfp-social-sector 03 Oct 2026.
cbdt-itr-audit-cases-ay2026-27-extension
CBDT extended ITR filing due date for specified category persons (audit cases) for AY 2026-27 from 31 Oct 2026 to 21 Nov 2026
Covers audit-case individuals/firms. Non-audit individuals (ITR due 31 Jul 2026) NOT covered. Source: secondary — verify from incometaxindia.gov.in.
epfo-vishwas-2026
EPFO VISHWAS 2026 — One-time settlement of EPF damages/penalties for defaults prior to 14 June 2024. Damages recalculated at reduced rates after employer pays statutory contributions + interest. Fully online via EPFO Employer Portal (DSC/e-sign). Covers: pending Section 7A proceedings, recovery cases, notice-issued cases. Excludes fraud/deliberate falsification and fully-recovered cases.
AMNESTY 2026 (PF Trust regularisation for unexempted trusts) runs concurrently — same 6-month window. Added by regulatory-labour 07 Sep 2026. Primary circular number not fetched — flag for Harun verification. VISHWAS 2026 damage settlement rates (confirmed via KPMG Flash Alert 2026-199 + SCC Online 15 Jul 2026): Default up to 2 months = 0.25%/month; 2–4 months = 0.50%/month; above 4 months = 1.00%/month — PLUS full statutory interest (12% p.a. under s.7Q EPF Act 1952). Exclusions: fraud, deliberate falsification, fully recovered amounts. Portal: EPFO Employer Portal (DSC/e-sign). Circular numbers via secondary (KPMG/SCC Online) — not fetched from epfo.gov.in directly. Updated by regulatory-labour 8 Sep 2026.
epfo-amnesty-2026-pf-trust
EPFO AMNESTY 2026 — One-time regularisation for establishments operating recognised Provident Fund Trusts without formal exemption under EPF Act 1952 / Code on Social Security 2020. Submit records to RPFC; damages waived if conditions met.
Runs concurrently with VISHWAS 2026. Added by regulatory-labour 07 Sep 2026.
NBFC Deregistration Window — Type I Unregistered (SBR Amendment 2026)
Existing registered NBFCs qualifying as Type I (no public funds + no customer interface) with assets below Rs 1,000 crore may apply for deregistration via PRAVAAH portal. Required documents: 3 years audited financials, Statutory Auditor certificate, Board Resolution, original Certificate of Registration surrender.
PRAVAAH portal application deadline 31 Dec 2026 (6 months from 1 Jul 2026 effective date; corrected 5 Aug 2026 by cfo-business-finance from secondary sources mondaq.com, dpncindia.com). Circular number still UNVERIFIED from primary rbi.org.in. Applies to REGISTERED NBFCs surrendering CoR; the separate 30 Sep 2026 row is for UNREGISTERED Type I entities. [30 Sep 2026 cleanup] Removed an earlier "window closes Sep 30" line and two misfiled notes (an NRE/FCNR(B) note from the wealth partner and "deadline Sep 30" from cfo-business-finance) that belonged to other rows. Originals in harunraaj repo docs/backups/compliance_extensions_2026-09-30_pre-cleanup.json.
Foreign-Assets-Disclosure-Scheme-2026
Foreign Assets of Small Taxpayers Disclosure Scheme 2026 (also called FADS / FAST-DS). Eligible: individuals currently NR/RNOR who were resident when the foreign income arose. Cat 1: undisclosed foreign assets up to Rs 1 crore (30% tax + 100% additional charge = 60%). Cat 2: foreign assets up to Rs 5 crore omitted from Schedule FA (flat Rs 1 lakh fee). Immunity from Black Money Act 2015 prosecution on declared assets. Forms 1 (declaration) to 4 (confirmation). Valuation date 31 Mar 2026; in force from 16 Aug 2026.
MERGED 30 Sep 2026 (Claude, on Harun's instruction): single row for FADS/FAST-DS, replacing duplicates "FADS 2026 Form 1 Filing Deadline" (fema) and "FAST-DS-2026-window" (wealth-private-client). Partners: update THIS row, do not insert a new one. FEMA: FADS does NOT settle FEMA; compounding still required for FEMA contraventions. VERIFY eligibility from the official CBDT FAQ and the gazette before advising (sources so far secondary). Published article: 2026-09-18-foreign-assets-disclosure-scheme-2026.
rodtep-extension-dec2026
RoDTEP scheme extended to 31 December 2026 via DGFT Notification 41/2026-27 dated 30 Sep 2026. Existing rates and value caps (Appendix 4R and Appendix 4RE) unchanged. Covers DTA, AA, SEZ, EOU exporters. Claims via ICEGATE e-scrips.
DGFT notification number UNVERIFIED — confirm at dgft.gov.in/CP/ before client advisory. Previous scheme deadline was 30 Sep 2026. DTA/AA/SEZ/EOU all continue to be covered. Rates 0.3%–3.9% unchanged. ICEGATE e-scrips mechanism unchanged. Added by regulatory-labour 1 Oct 2026.
Revised Return s139(5) AY 2026-27
Finance Act 2026 extended the revised return deadline under Section 139(5) from 31 December of the AY to 31 March of the AY. For AY 2026-27, revised returns may be filed up to 31 March 2027. Applies to both on-time original returns and belated returns filed under s139(4). Belated return deadline (s139(4)) remains 31 December 2026.
Verified from taxupdate.in, taxguru.in (ay-2026-27-itr-due-dates-finance-act-2026.html), patronaccounting.com. Finance Act 2026 gazette clause number UNVERIFIED — incometaxindia.gov.in returned 403 on 17 Aug 2026. Do not cite clause number in client advisory until verified from primary gazette. Added direct-tax partner 17 Aug 2026.
sebi-angel-fund-accredited-investor-mar2027
SEBI extended the accredited investor mandate compliance deadline for legacy angel funds (registered on or before Sep 10, 2025) from Sep 8, 2026 to Mar 31, 2027. Legacy funds: max 200 non-accredited investors during transition; no fresh non-AI contributions after Mar 31, 2027. New angel funds (post Sep 10, 2025): accredited-only from inception.
PLATFORM ACTION: pvtltd.co angel fund investor section should reference this transition window. Angel fund managers need accreditation onboarding workflow by Mar 2027.
FCRA Amendment Rules 2026 — Activity Re-Alignment Window
Existing FCRA-registered organisations must align their registration certificates with the new activity-specific requirements under the Foreign Contribution (Regulation) Amendment Rules 2026, notified June 22 2026. Proselytisation is now excluded from eligible activities. Permissible: places of worship maintenance, scripture digitisation, pilgrim amenities. Activity-specific registration required.
G.S.R. notification: S.O. 3272(E) dated 22 June 2026 — VERIFIED via mbgcorp.com advisory and idronline.org. Key changes: Rule 14A (Rs 10 lakh biannual utilisation threshold), Rule 9A proviso (75% utilisation before next FC instalment), Rule 9(1B) (scheduled purpose list), Rule 17B (FC-6F for purpose changes), FCRA 2.0 portal (Aadhaar-based, fcraonline.nic.in) launched Jun 30 2026. All existing registrants must file Form FC-6F by June 21 2027. June 2026 FCRA Rules changes still apply during extended validity period. Updated by nfp-social-sector 28 Aug 2026.
Standard Deadlines — Next 45 Days
12 filings · recurring statutory calendarStandard deadlines are the recurring statutory calendar. Extensions to these dates are shown in the section above. Always verify against the official circular before acting.
Maintained by Harun Raaj, CA — ICAI Membership No. 238303 · Firm Reg. 019027S · Data last updated 7 October 2026
Frequently Asked Questions
Is the CCFS-2026 scheme available for LLPs?
No. The Companies Compliance Facilitation Scheme 2026 (CCFS-2026) is only available for companies registered under the Companies Act, 2013. LLPs are not covered. Source: MCA General Circular 01/2026 and 03/2026.
What is the difference between ITR-1/2 and ITR-3/4 deadlines for AY 2026-27?
For AY 2026-27: ITR-1 and ITR-2 are due 31 July 2026. ITR-3 and ITR-4 (non-audit cases) are extended to 31 August 2026 under the Finance Act 2026 staggered schedule. Audit cases (all forms) remain 31 October 2026. Source: Finance Act 2026.
How often is this deadline tracker updated?
The extension data is updated every morning by 9:15 AM IST from official government sources including cbic.gov.in, incometaxindia.gov.in, mca.gov.in, and sebi.gov.in. Standard recurring deadlines reflect the current regulatory framework and are reviewed whenever a relevant circular is issued.
Does the GSTAT appeal deadline extension apply to all GST orders?
No. The extended deadline of 31 July 2026 applies only to orders communicated before 1 May 2026. For orders communicated on or after 1 May 2026, the normal 3-month appeal timeline under Section 112 of the CGST Act applies. Source: MoF notification u/s 112 CGST Act, dated 30 June 2026.
Disclaimer: This tracker is for informational purposes only. Deadlines may change based on government notifications issued after the last update. Always verify against the official circular before acting. Extensions recorded here are sourced from public government sources (cbic.gov.in, incometaxindia.gov.in, mca.gov.in) and may not reflect the most recent gazette at the moment you read this. Consult a qualified Chartered Accountant for advice specific to your situation.
Hub Guide · Tax Notice Response
Go deeper — the Tax Notice Response hub
Missing a deadline is the most common trigger for a tax notice — the hub covers 143(1), scrutiny, s.148, and GST SCNs with response timelines — statute-cited.