Compliance calendar FY 2026-27
Every income tax, TDS, GST, ROC, payroll and FEMA due date from 1 April 2026 to 31 March 2027. Filter by what applies to you, add a date to your calendar with one click, or download the whole year as a calendar file.
Dates are the statutory due dates; where a date falls on a Sunday or holiday, the portal still expects filing by that date unless CBDT or CBIC extends it, and we update this page when they do. Quarterly GST dates are shown for Maharashtra and the other category X states (22nd); category Y states file GSTR-3B on the 24th. Monthly items repeat every month and are listed under each month.
Download the year as a calendar file (.ics) Opens in Google Calendar, Outlook and Apple Calendar with a reminder three days before each date.
Reading the calendar. Income tax & TDS covers returns, advance tax, TDS/TCS deposits and statements. GST covers GSTR-1/3B/IFF/PMT-06 for monthly and QRMP filers, composition, ISD and annual returns. MCA / ROC covers company and LLP filings for FY 2025-26. Payroll covers PF, ESI and Maharashtra profession tax. FEMA / RBI covers FLA and ODI reporting for businesses with foreign investment either way.
April 2026
- 1WedIncome tax & TDS
Income-tax Act, 2025 comes into force
Everyone
The 1961 Act is replaced for tax year 2026-27 onwards. Rates are unchanged; section numbers change (TDS now sits in sections 392–394). Returns for FY 2025-26 are still filed under the old Act.
+ Google Calendar - 10FriGST
GSTR-7 and GSTR-8 for March 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11SatGST
GSTR-1 for March 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13MonGST
GSTR-6 for March 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 13MonGST
GSTR-1 for January–March 2026 (QRMP)
Quarterly filers
Outward supplies for the quarter; invoices already reported through IFF are not repeated.
+ Google Calendar - 15WedPayroll
PF and ESI contributions for March 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 18SatGST
CMP-08 for January–March 2026
Composition dealers
Quarterly statement-cum-payment; interest at 18% if late.
+ Google Calendar - 20MonGST
GSTR-3B for March 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20MonGST
GSTR-5A for March 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 22WedGST
GSTR-3B for January–March 2026 (QRMP, category X states incl. Maharashtra)
Quarterly filers in Maharashtra, Gujarat, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh and the southern/western UTs
Category Y states (Delhi, UP, Punjab, Haryana, Rajasthan, West Bengal, the north-east and others) file by the 24th.
+ Google Calendar - 25SatGST
ITC-04 for October 2025–March 2026
Principals sending goods to job workers (half-yearly if turnover above ₹5 crore; yearly otherwise)
Details of goods sent to and received back from job workers.
+ Google Calendar - 30ThuGST
Opt in or out of QRMP for April–June 2026
Registered persons with turnover up to ₹5 crore
The QRMP option for a quarter can be changed from the first day of the second month of the previous quarter to the last day of the first month of the quarter.
+ Google Calendar - 30ThuIncome tax & TDS
TDS and TCS deposit for March 2026
Every deductor and collector
Tax deducted or collected in March is deposited by 30 April (challan ITNS 281). Government deductors paying without challan: same day.
+ Google Calendar - 30ThuIncome tax & TDS
Form 26QB / 26QC / 26QD for March 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M (393 of the 2025 Act)
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 30ThuPayroll
Maharashtra PTRC return and payment for March 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar - 30ThuMCA / ROC
MSME Form 1 for October 2025–March 2026
Companies with payments to MSME suppliers outstanding beyond 45 days
Half-yearly return to the ROC.
+ Google Calendar
May 2026
- 7ThuIncome tax & TDS
TDS and TCS deposit for April 2026
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) (398 of the 2025 Act) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10SunGST
GSTR-7 and GSTR-8 for April 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11MonGST
GSTR-1 for April 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13WedGST
IFF for April 2026 (QRMP, optional)
Quarterly filers under QRMP who want buyers to see B2B invoices monthly
Invoice Furnishing Facility for the first two months of the quarter; capped at ₹50 lakh of invoices a month.
+ Google Calendar - 13WedGST
GSTR-6 for April 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 15FriIncome tax & TDS
TCS statement (Form 27EQ) for January–March 2026
Tax collectors
Quarter 4 of FY 2025-26.
+ Google Calendar - 15FriPayroll
PF and ESI contributions for April 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 20WedGST
GSTR-3B for April 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20WedGST
GSTR-5A for April 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 25MonGST
PMT-06 tax payment for April 2026 (QRMP)
Quarterly filers under QRMP
Monthly tax payment for the first two months of the quarter — fixed-sum (35% of last quarter) or self-assessed.
+ Google Calendar - 30SatIncome tax & TDS
Form 26QB / 26QC / 26QD for April 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 30SatMCA / ROC
PAS-6 for October 2025–March 2026
Unlisted public companies (share capital reconciliation)
Half-yearly reconciliation of dematerialised share capital.
+ Google Calendar - 30SatMCA / ROC
LLP Form 11 — annual return for FY 2025-26
Every LLP
Within 60 days of the year end. Additional fee ₹100 a day with no cap.
+ Google Calendar - 31SunIncome tax & TDS
TDS statements (24Q, 26Q, 27Q) for January–March 2026
Every deductor
Quarter 4 of FY 2025-26. Late fee under section 234E (429 of the 2025 Act) of ₹200 a day, capped at the TDS amount.
+ Google Calendar - 31SunIncome tax & TDS
Statement of financial transactions (Form 61A) and Form 10BD
Banks, registrars, companies issuing shares, and charitable institutions receiving donations
SFT for FY 2025-26; Form 10BD statement of donations, with Form 10BE certificates to donors by the same date.
+ Google Calendar - 31SunPayroll
Maharashtra PTRC return and payment for April 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar
June 2026
- 7SunIncome tax & TDS
TDS and TCS deposit for May 2026
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10WedGST
GSTR-7 and GSTR-8 for May 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11ThuGST
GSTR-1 for May 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13SatGST
IFF for May 2026 (QRMP, optional)
Quarterly filers under QRMP who want buyers to see B2B invoices monthly
Invoice Furnishing Facility for the first two months of the quarter; capped at ₹50 lakh of invoices a month.
+ Google Calendar - 13SatGST
GSTR-6 for May 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 15MonIncome tax & TDS
Form 16 and Form 16A for FY 2025-26
Employers (Form 16) and all deductors (Form 16A for quarter 4)
Certificates generated from TRACES; Form 16 covers the whole year, Form 16A the last quarter.
+ Google Calendar - 15MonIncome tax & TDS
Advance tax — first instalment (15%)
Everyone with tax after TDS above ₹10,000, except resident senior citizens without business income
Cumulative 15% of the year's estimated tax. See our advance tax calculator for the interest if you miss it.
+ Google Calendar - 15MonPayroll
PF and ESI contributions for May 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 20SatGST
GSTR-3B for May 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20SatGST
GSTR-5A for May 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 25ThuGST
PMT-06 tax payment for May 2026 (QRMP)
Quarterly filers under QRMP
Monthly tax payment for the first two months of the quarter — fixed-sum (35% of last quarter) or self-assessed.
+ Google Calendar - 30TueGST
GSTR-4 annual return for FY 2025-26
Composition dealers
Annual return for the composition scheme (due date 30 June from FY 2024-25 onwards).
+ Google Calendar - 30TueGST
GSTAT backlog appeals
Taxpayers with appeals pending against first-appellate orders
Last date recommended by the GST Council for filing backlog appeals before the GST Appellate Tribunal.
+ Google Calendar - 30TueIncome tax & TDS
Form 26QB / 26QC / 26QD for May 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 30TuePayroll
Maharashtra PTRC return and payment for May 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar - 30TuePayroll
Maharashtra PTEC payment for FY 2026-27
Every person holding a profession tax enrolment certificate — directors, partners, professionals, sole proprietors
₹2,500 a year, paid on the Mahagst portal by 30 June.
+ Google Calendar - 30TueMCA / ROC
DPT-3 — return of deposits for FY 2025-26
Every company other than a government company
Covers deposits and amounts not treated as deposits (loans from directors, advances) as on 31 March 2026.
+ Google Calendar
July 2026
- 7TueIncome tax & TDS
TDS and TCS deposit for June 2026
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10FriGST
GSTR-7 and GSTR-8 for June 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11SatGST
GSTR-1 for June 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13MonGST
GSTR-6 for June 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 13MonGST
GSTR-1 for April–June 2026 (QRMP)
Quarterly filers
Outward supplies for the quarter.
+ Google Calendar - 15WedFEMA / RBI
FLA return to RBI for FY 2025-26
Indian companies and LLPs with foreign investment (FDI) or overseas investment (ODI) outstanding
Foreign Liabilities and Assets return on the RBI FLAIR portal; based on unaudited figures if the audit is not complete, then revised by 30 September.
+ Google Calendar - 15WedIncome tax & TDS
TCS statement (Form 27EQ) for April–June 2026
Tax collectors
Quarter 1 of FY 2026-27.
+ Google Calendar - 15WedPayroll
PF and ESI contributions for June 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 18Sat
- 20MonGST
GSTR-3B for June 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20MonGST
GSTR-5A for June 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 22WedGST
GSTR-3B for April–June 2026 (QRMP, category X states incl. Maharashtra)
Quarterly filers in category X states
Category Y states file by 24 July.
+ Google Calendar - 30ThuIncome tax & TDS
Form 26QB / 26QC / 26QD for June 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 31FriIncome tax & TDS
TDS statements (24Q, 26Q, 27Q) for April–June 2026
Every deductor
Quarter 1 of FY 2026-27.
+ Google Calendar - 31FriIncome tax & TDS
Income tax return for FY 2025-26 (AY 2026-27) — ITR-1 and ITR-2
Salaried and other individuals and HUFs without business or professional income
Belated return possible up to 31 December 2026 with a late fee; losses cannot be carried forward from a belated return.
+ Google Calendar - 31FriPayroll
Maharashtra PTRC return and payment for June 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar
August 2026
- 7FriIncome tax & TDS
TDS and TCS deposit for July 2026
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10MonGST
GSTR-7 and GSTR-8 for July 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11TueGST
GSTR-1 for July 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13ThuGST
IFF for July 2026 (QRMP, optional)
Quarterly filers under QRMP who want buyers to see B2B invoices monthly
Invoice Furnishing Facility for the first two months of the quarter; capped at ₹50 lakh of invoices a month.
+ Google Calendar - 13ThuGST
GSTR-6 for July 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 15SatIncome tax & TDS
Form 16A for April–June 2026
Every deductor
Within 15 days of the statement due date.
+ Google Calendar - 15SatPayroll
PF and ESI contributions for July 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 20ThuGST
GSTR-3B for July 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20ThuGST
GSTR-5A for July 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 25TueGST
PMT-06 tax payment for July 2026 (QRMP)
Quarterly filers under QRMP
Monthly tax payment for the first two months of the quarter — fixed-sum (35% of last quarter) or self-assessed.
+ Google Calendar - 30SunIncome tax & TDS
Form 26QB / 26QC / 26QD for July 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 31MonIncome tax & TDS
Income tax return for FY 2025-26 (AY 2026-27) — ITR-3 and ITR-4 without tax audit
Individuals, HUFs and firms with business or professional income whose accounts are not liable to audit under section 44AB (63 of the 2025 Act)
New date from AY 2026-27 under the Finance Act 2026 — a permanent change to section 139(1) (263 of the 2025 Act), not an extension.
+ Google Calendar - 31MonPayroll
Maharashtra PTRC return and payment for July 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar
September 2026
- 7MonIncome tax & TDS
TDS and TCS deposit for August 2026
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10ThuGST
GSTR-7 and GSTR-8 for August 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11FriGST
GSTR-1 for August 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13SunGST
IFF for August 2026 (QRMP, optional)
Quarterly filers under QRMP who want buyers to see B2B invoices monthly
Invoice Furnishing Facility for the first two months of the quarter; capped at ₹50 lakh of invoices a month.
+ Google Calendar - 13SunGST
GSTR-6 for August 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 15TueIncome tax & TDS
Advance tax — second instalment (45% cumulative)
As above
Cumulative 45% by 15 September.
+ Google Calendar - 15TuePayroll
PF and ESI contributions for August 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 20SunGST
GSTR-3B for August 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20SunGST
GSTR-5A for August 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 25FriGST
PMT-06 tax payment for August 2026 (QRMP)
Quarterly filers under QRMP
Monthly tax payment for the first two months of the quarter — fixed-sum (35% of last quarter) or self-assessed.
+ Google Calendar - 30WedFEMA / RBI
Revised FLA return with audited figures
Entities that filed FLA on unaudited numbers
Only where the July filing used provisional figures.
+ Google Calendar - 30WedIncome tax & TDS
Form 26QB / 26QC / 26QD for August 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 30WedIncome tax & TDS
Tax audit report (Form 3CA/3CB–3CD) for FY 2025-26
Businesses with turnover above ₹1 crore (₹10 crore where cash dealings are within 5%) and professionals with receipts above ₹50 lakh
Penalty under section 271B (446 of the 2025 Act) of 0.5% of turnover up to ₹1.5 lakh for failure.
+ Google Calendar - 30WedPayroll
Maharashtra PTRC return and payment for August 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar - 30WedMCA / ROC
Annual general meeting for FY 2025-26
Every company other than a one-person company
Within six months of the year end. Financials must be approved by the board and audited before the AGM.
+ Google Calendar - 30WedMCA / ROC
DIR-3 KYC
Every person holding a DIN as on 31 March 2026
Web-KYC if details are unchanged; the DIN is deactivated and a ₹5,000 fee applies after this date.
+ Google Calendar
October 2026
- 7WedIncome tax & TDS
TDS and TCS deposit for September 2026
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10SatGST
GSTR-7 and GSTR-8 for September 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11SunGST
GSTR-1 for September 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13TueGST
GSTR-6 for September 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 13TueGST
GSTR-1 for July–September 2026 (QRMP)
Quarterly filers
Outward supplies for the quarter.
+ Google Calendar - 14WedMCA / ROC
ADT-1 — auditor appointment
Companies that appointed or re-appointed an auditor at the AGM
Within 15 days of the AGM (14 October for a 30 September AGM).
+ Google Calendar - 15ThuIncome tax & TDS
TCS statement (Form 27EQ) for July–September 2026
Tax collectors
Quarter 2.
+ Google Calendar - 15ThuPayroll
PF and ESI contributions for September 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 18SunGST
CMP-08 for July–September 2026
Composition dealers
Quarterly statement-cum-payment.
+ Google Calendar - 20TueGST
GSTR-3B for September 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20TueGST
GSTR-5A for September 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 22ThuGST
GSTR-3B for July–September 2026 (QRMP, category X states incl. Maharashtra)
Quarterly filers in category X states
Category Y states file by 24 October.
+ Google Calendar - 25SunGST
ITC-04 for April–September 2026
Principals with turnover above ₹5 crore
Half-yearly statement.
+ Google Calendar - 29ThuMCA / ROC
AOC-4 / AOC-4 XBRL — financial statements for FY 2025-26
Every company
Within 30 days of the AGM (29 October for a 30 September AGM). Additional fee ₹100 a day.
+ Google Calendar - 30FriIncome tax & TDS
Form 26QB / 26QC / 26QD for September 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 30FriMCA / ROC
LLP Form 8 — statement of account and solvency for FY 2025-26
Every LLP
Within 30 days of the end of six months from the year end.
+ Google Calendar - 31SatIncome tax & TDS
TDS statements (24Q, 26Q, 27Q) for July–September 2026
Every deductor
Quarter 2.
+ Google Calendar - 31SatIncome tax & TDS
Income tax return for FY 2025-26 — audit cases, companies and partners of audited firms
Companies; anyone whose accounts are audited; working partners of audited firms
Also the due date for Form 3CEB (transfer pricing report) and Form 10-IC/10-ID elections where applicable.
+ Google Calendar - 31SatPayroll
Maharashtra PTRC return and payment for September 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar - 31SatMCA / ROC
MSME Form 1 for April–September 2026
Companies with payments to MSME suppliers outstanding beyond 45 days
Half-yearly return to the ROC.
+ Google Calendar
November 2026
- 7SatIncome tax & TDS
TDS and TCS deposit for October 2026
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10TueGST
GSTR-7 and GSTR-8 for October 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11WedGST
GSTR-1 for October 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13FriGST
IFF for October 2026 (QRMP, optional)
Quarterly filers under QRMP who want buyers to see B2B invoices monthly
Invoice Furnishing Facility for the first two months of the quarter; capped at ₹50 lakh of invoices a month.
+ Google Calendar - 13FriGST
GSTR-6 for October 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 15SunIncome tax & TDS
Form 16A for July–September 2026
Every deductor
Within 15 days of the statement due date.
+ Google Calendar - 15SunPayroll
PF and ESI contributions for October 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 20FriGST
GSTR-3B for October 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20FriGST
GSTR-5A for October 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 25WedGST
PMT-06 tax payment for October 2026 (QRMP)
Quarterly filers under QRMP
Monthly tax payment for the first two months of the quarter — fixed-sum (35% of last quarter) or self-assessed.
+ Google Calendar - 29SunMCA / ROC
PAS-6 for April–September 2026
Unlisted public companies
Half-yearly reconciliation.
+ Google Calendar - 29SunMCA / ROC
MGT-7 / MGT-7A — annual return for FY 2025-26
Every company (MGT-7A for small companies and OPCs)
Within 60 days of the AGM (29 November for a 30 September AGM).
+ Google Calendar - 30MonGST
Last date to claim FY 2025-26 input tax credit and issue credit notes
Every registered person
ITC on FY 2025-26 invoices and amendments to FY 2025-26 outward supplies must be reported by the GSTR-3B/GSTR-1 for October 2026, and in any case by 30 November 2026.
+ Google Calendar - 30MonIncome tax & TDS
Form 26QB / 26QC / 26QD for October 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 30MonIncome tax & TDS
Income tax return for FY 2025-26 — transfer pricing cases
Taxpayers with international or specified domestic transactions
Return due date where Form 3CEB applies.
+ Google Calendar - 30MonPayroll
Maharashtra PTRC return and payment for October 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar
December 2026
- 7MonIncome tax & TDS
TDS and TCS deposit for November 2026
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10ThuGST
GSTR-7 and GSTR-8 for November 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11FriGST
GSTR-1 for November 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13SunGST
IFF for November 2026 (QRMP, optional)
Quarterly filers under QRMP who want buyers to see B2B invoices monthly
Invoice Furnishing Facility for the first two months of the quarter; capped at ₹50 lakh of invoices a month.
+ Google Calendar - 13SunGST
GSTR-6 for November 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 15TueIncome tax & TDS
Advance tax — third instalment (75% cumulative)
As above
Cumulative 75% by 15 December.
+ Google Calendar - 15TuePayroll
PF and ESI contributions for November 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 20SunGST
GSTR-3B for November 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20SunGST
GSTR-5A for November 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 25FriGST
PMT-06 tax payment for November 2026 (QRMP)
Quarterly filers under QRMP
Monthly tax payment for the first two months of the quarter — fixed-sum (35% of last quarter) or self-assessed.
+ Google Calendar - 30WedIncome tax & TDS
Form 26QB / 26QC / 26QD for November 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 31ThuFEMA / RBI
Annual performance report (APR) for overseas investments
Indian residents and entities holding foreign companies under the ODI rules
Form OPI/APR through the AD bank for the foreign entity's financial year ending in the previous year; late filing attracts LSF.
+ Google Calendar - 31ThuGST
GSTR-9 and GSTR-9C for FY 2025-26
GSTR-9: turnover above ₹2 crore (optional below); GSTR-9C: turnover above ₹5 crore
Annual return and self-certified reconciliation statement. Late fee ₹50 a day up to 0.04% of turnover (rates vary by turnover band).
+ Google Calendar - 31ThuIncome tax & TDS
Belated income tax return for FY 2025-26 (AY 2026-27)
Anyone who missed the 31 July / 31 August / 31 October due date
Late fee ₹1,000 or ₹5,000 under section 234F (428 of the 2025 Act). After this date a return already filed can still be revised until 31 March 2027; a first return can only be an updated return (ITR-U) with additional tax of 25%–70% — see our late return calculator.
+ Google Calendar - 31ThuPayroll
Maharashtra PTRC return and payment for November 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar
January 2027
- 7ThuIncome tax & TDS
TDS and TCS deposit for December 2026
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10SunGST
GSTR-7 and GSTR-8 for December 2026
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11MonGST
GSTR-1 for December 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13WedGST
GSTR-6 for December 2026
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 13WedGST
GSTR-1 for October–December 2026 (QRMP)
Quarterly filers
Outward supplies for the quarter.
+ Google Calendar - 15FriIncome tax & TDS
TCS statement (Form 27EQ) for October–December 2026
Tax collectors
Quarter 3.
+ Google Calendar - 15FriPayroll
PF and ESI contributions for December 2026
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 18MonGST
CMP-08 for October–December 2026
Composition dealers
Quarterly statement-cum-payment.
+ Google Calendar - 20WedGST
GSTR-3B for December 2026 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20WedGST
GSTR-5A for December 2026
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 22FriGST
GSTR-3B for October–December 2026 (QRMP, category X states incl. Maharashtra)
Quarterly filers in category X states
Category Y states file by 24 January.
+ Google Calendar - 30SatIncome tax & TDS
Form 26QB / 26QC / 26QD for December 2026
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 31SunIncome tax & TDS
TDS statements (24Q, 26Q, 27Q) for October–December 2026
Every deductor
Quarter 3.
+ Google Calendar - 31SunPayroll
Maharashtra PTRC return and payment for December 2026
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar
February 2027
- 7SunIncome tax & TDS
TDS and TCS deposit for January 2027
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10WedGST
GSTR-7 and GSTR-8 for January 2027
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11ThuGST
GSTR-1 for January 2027 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13SatGST
IFF for January 2027 (QRMP, optional)
Quarterly filers under QRMP who want buyers to see B2B invoices monthly
Invoice Furnishing Facility for the first two months of the quarter; capped at ₹50 lakh of invoices a month.
+ Google Calendar - 13SatGST
GSTR-6 for January 2027
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 15MonIncome tax & TDS
Form 16A for October–December 2026
Every deductor
Within 15 days of the statement due date.
+ Google Calendar - 15MonPayroll
PF and ESI contributions for January 2027
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 20SatGST
GSTR-3B for January 2027 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20SatGST
GSTR-5A for January 2027
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 25ThuGST
PMT-06 tax payment for January 2027 (QRMP)
Quarterly filers under QRMP
Monthly tax payment for the first two months of the quarter — fixed-sum (35% of last quarter) or self-assessed.
+ Google Calendar - 28SunIncome tax & TDS
Form 26QB / 26QC / 26QD for January 2027
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 28SunPayroll
Maharashtra PTRC return and payment for January 2027
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar
March 2027
- 7SunIncome tax & TDS
TDS and TCS deposit for February 2027
Every deductor and collector
Deposit through e-Pay Tax on the income-tax portal (challan ITNS 281). Interest under section 201(1A) at 1.5% a month runs from the date of deduction if this is missed.
+ Google Calendar - 10WedGST
GSTR-7 and GSTR-8 for February 2027
GST TDS deductors; e-commerce operators collecting TCS
GSTR-7 for tax deducted under section 51 and GSTR-8 for tax collected by e-commerce operators under section 52.
+ Google Calendar - 11ThuGST
GSTR-1 for February 2027 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Outward supplies. Late fee ₹50 a day (₹20 for nil returns), and the recipient's ITC depends on it.
+ Google Calendar - 13SatGST
IFF for February 2027 (QRMP, optional)
Quarterly filers under QRMP who want buyers to see B2B invoices monthly
Invoice Furnishing Facility for the first two months of the quarter; capped at ₹50 lakh of invoices a month.
+ Google Calendar - 13SatGST
GSTR-6 for February 2027
Input service distributors
Distribution of common-input credit to branches; mandatory ISD registration applies from 1 April 2025.
+ Google Calendar - 15MonIncome tax & TDS
Advance tax — final instalment (100%) and the single presumptive instalment
As above; taxpayers under section 44AD/44ADA (58 of the 2025 Act) pay the whole amount on this date
Payments up to 31 March still count as advance tax for section 234B (424 of the 2025 Act).
+ Google Calendar - 15MonPayroll
PF and ESI contributions for February 2027
Employers covered by EPF (20+ employees) and ESI (10+ employees)
EPF ECR and payment; ESI contribution. Late PF payment attracts damages of 5%–25% a year plus interest.
+ Google Calendar - 20SatGST
GSTR-3B for February 2027 (monthly filers)
Registered persons with turnover above ₹5 crore, or who opted out of QRMP
Summary return and tax payment. Interest at 18% a year on late payment; the return is auto-populated and largely locked from GSTR-1 figures.
+ Google Calendar - 20SatGST
GSTR-5A for February 2027
OIDAR service providers outside India serving Indian consumers
Online information and database access services.
+ Google Calendar - 25ThuGST
PMT-06 tax payment for February 2027 (QRMP)
Quarterly filers under QRMP
Monthly tax payment for the first two months of the quarter — fixed-sum (35% of last quarter) or self-assessed.
+ Google Calendar - 30TueIncome tax & TDS
Form 26QB / 26QC / 26QD for February 2027
Buyers of property of ₹50 lakh or more; individuals paying rent above ₹50,000 a month; payers under section 194M
TDS on property (1%), rent by individuals (2%) and contractor/professional payments by individuals (2%) is deposited with a challan-cum-statement within 30 days of the month end.
+ Google Calendar - 31WedGST
Letter of undertaking (LUT) for FY 2027-28 and composition option (CMP-02)
Exporters and suppliers to SEZ making zero-rated supplies without payment of IGST; dealers opting for composition
File the LUT before 1 April so April exports go out without IGST; CMP-02 to opt into composition from 1 April 2027.
+ Google Calendar - 31WedIncome tax & TDS
Last date to revise the FY 2025-26 (AY 2026-27) return
Anyone who filed on time or belated and needs to correct the return
The revised-return window now runs to 31 March of the year after the assessment year (Finance Act 2026); belated returns still close on 31 December.
+ Google Calendar - 31WedIncome tax & TDS
Updated return (ITR-U) for AY 2022-23 — last date
Anyone with undisclosed income for FY 2021-22
48 months from the end of the assessment year; additional tax at 70% at this stage.
+ Google Calendar - 31WedPayroll
Maharashtra PTRC return and payment for February 2027
Employers registered under Maharashtra profession tax with annual liability of ₹1 lakh or more (others file annually by 31 March)
Profession tax deducted from salaries; Form III-B on the Mahagst portal.
+ Google Calendar - 31WedPayroll
Maharashtra PTRC annual return for FY 2026-27
Employers with annual profession tax liability below ₹1 lakh
Annual Form III-B; employers above ₹1 lakh file monthly.
+ Google Calendar
Disclaimer. This page is a general reference prepared from the law and notifications as we understand them on the date shown. It is not legal, tax or professional advice and does not create a client relationship; rates, thresholds and due dates change and your position depends on facts we have not seen. Please confirm with us before acting on anything here. I. H. Khan and Associates accepts no liability for decisions taken on the basis of this page. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the 1961 Act number in brackets (pages about the FY 2025-26 return, which the 1961 Act still governs, quote that Act first) — see our section map.
Questions we are asked about due dates
What happens if a due date is extended?
CBDT and CBIC extensions are notified by circular, usually days before the date. We update this page on the day of the notification; the .ics file you downloaded will not update itself, so re-download it after an extension.
I am under QRMP — which dates apply to me?
GSTR-1 quarterly by the 13th of the month after the quarter (or IFF monthly by the 13th if you want buyers to see invoices sooner), PMT-06 payment by the 25th for the first two months, and GSTR-3B by the 22nd (Maharashtra and other category X states) or 24th after the quarter.
Do the Income-tax Act, 2025 changes move any dates?
No. The new Act keeps the same return, advance tax and TDS timetable for tax year 2026-27; only the section numbers change. The FY 2025-26 return filed in 2026 is still under the 1961 Act.
Which ROC dates assume a 30 September AGM?
ADT-1 (14 October), AOC-4 (29 October) and MGT-7 (29 November) are counted from the AGM. If your AGM is earlier, the filings fall due earlier — 15, 30 and 60 days after the meeting.
Want a calendar built for your entity only?
Tell us whether you are a company, LLP, proprietor or an NRI and which registrations you hold; we will send a one-page calendar with only the dates that apply to you.