Compliance calendar
GST, TDS, income tax and ROC due dates
The monthly and annual dates most Indian businesses need to track, in one place.
Dated calendar
Upcoming due dates
Statutory due dates as per law. Dates are often extended by CBDT, CBIC or MCA; always check the latest official notification.
| Due date | Law | Compliance |
|---|---|---|
| 07 Oct 2026 | Income Tax | TDS/TCS deposit for September 2026 |
| 11 Oct 2026 | GST | GSTR-1 for September 2026 (monthly filers) |
| 13 Oct 2026 | GST | IFF / GSTR-1 for July–September quarter (QRMP) |
| 15 Oct 2026 | Labour | PF and ESI contribution for September 2026 |
| 15 Oct 2026 | Income Tax | Quarterly TCS statement, July–September |
| 18 Oct 2026 | GST | CMP-08 for composition taxpayers, July–September |
| 20 Oct 2026 | GST | GSTR-3B for September 2026 (monthly filers) |
| 21 Oct 2026 | Income Tax | Tax audit report for FY 2025-26 (extended by CBDT Circular 7/2026) |
| 22 Oct 2026 | GST | GSTR-3B for July–September quarter (QRMP, Category A states) |
| 24 Oct 2026 | GST | GSTR-3B for July–September quarter (QRMP, Category B states incl. Uttar Pradesh) |
| 29 Oct 2026 | Companies Act | AOC-4 (financial statements) where AGM held on 30 September 2026 |
| 30 Oct 2026 | LLP Act | Form 8 (Statement of Account & Solvency) for FY 2025-26 |
| 31 Oct 2026 | Income Tax | Quarterly TDS statements (salary, non-salary, non-resident), July–September |
| 07 Nov 2026 | Income Tax | TDS/TCS deposit for October 2026 |
| 11 Nov 2026 | GST | GSTR-1 for October 2026 (monthly filers) |
| 15 Nov 2026 | Labour | PF and ESI contribution for October 2026 |
| 20 Nov 2026 | GST | GSTR-3B for October 2026 (monthly filers) |
| 21 Nov 2026 | Income Tax | Income tax return for FY 2025-26 – audit cases (extended by CBDT Circular 7/2026) |
| 28 Nov 2026 | Companies Act | MGT-7 / MGT-7A (annual return) where AGM held on 30 September 2026 |
| 30 Nov 2026 | Income Tax | Income tax return for FY 2025-26 – transfer pricing cases |
| 07 Dec 2026 | Income Tax | TDS/TCS deposit for November 2026 |
| 11 Dec 2026 | GST | GSTR-1 for November 2026 (monthly filers) |
| 15 Dec 2026 | Income Tax | Third instalment of advance tax (75% cumulative) |
| 20 Dec 2026 | GST | GSTR-3B for November 2026 (monthly filers) |
| 31 Dec 2026 | GST | GSTR-9 / GSTR-9C annual return for FY 2025-26 |
| 15 Jan 2027 | Income Tax | Quarterly TCS statement, October–December |
| 31 Jan 2027 | Income Tax | Quarterly TDS statements (salary, non-salary, non-resident), October–December |
| 15 Mar 2027 | Income Tax | Fourth instalment of advance tax (100%) |
Reference
Recurring monthly due dates
| Due by | Compliance | Applies to |
|---|---|---|
| 7th | TDS / TCS deposit for the previous month | Every deductor (March deductions: 30 April) |
| 10th | GSTR-7 and GSTR-8 | GST TDS deductors and e-commerce operators |
| 11th | GSTR-1 (monthly filers) | Regular GST taxpayers not under QRMP |
| 13th | GSTR-1 / IFF (quarterly filers) and GSTR-6 | QRMP taxpayers and input service distributors |
| 15th | PF and ESI contributions | Employers registered with EPFO / ESIC |
| 18th | CMP-08 (quarter end months +1) | Composition taxpayers |
| 20th | GSTR-3B (monthly filers) | Regular GST taxpayers not under QRMP |
| 22nd / 24th | GSTR-3B (quarterly filers) | QRMP taxpayers, by state group |
| 25th | PMT-06 GST payment | QRMP taxpayers for the first two months of a quarter |
Through the year
Key annual and quarterly due dates
| Due by | Compliance | Applies to |
|---|---|---|
| 30 April | MSME-1 (Oct–Mar half year) | Companies with dues to micro/small suppliers beyond 45 days |
| 30 May | LLP Form 11 (annual return) | Every LLP |
| 31 May | TDS / TCS return for Jan–Mar quarter | Every deductor |
| 15 June | Advance tax — 1st instalment (15%) | Taxpayers with tax liability above Rs 10,000 |
| 30 June | DPT-3 (return of deposits) | Companies, other than government companies |
| 31 July | TDS / TCS return for Apr–Jun quarter | Every deductor |
| 31 July | Income tax return — individuals without business income | Salaried and similar individuals (ITR-1 etc.) |
| 31 August | Income tax return — non-audit business and profession cases | ITR-3 / ITR-4 filers not requiring audit |
| 15 September | Advance tax — 2nd instalment (45%) | Taxpayers liable to advance tax |
| 30 September | DIR-3 KYC; AGM to be held | Directors holding a DIN; companies |
| 30 September | Tax audit report | Businesses and professions requiring audit |
| Within 30 days of AGM | AOC-4 (financial statements) | Every company |
| Within 60 days of AGM | MGT-7 / MGT-7A (annual return) | Every company |
| 30 October | LLP Form 8 (statement of accounts & solvency) | Every LLP |
| 31 October | TDS / TCS return for Jul–Sep quarter; MSME-1 (Apr–Sep) | Deductors; specified companies |
| 31 October | Income tax return — audit cases | Companies and audited businesses |
| 30 November | Income tax return — transfer pricing cases | Assessees filing Form 3CEB |
| 15 December | Advance tax — 3rd instalment (75%) | Taxpayers liable to advance tax |
| 31 December | GSTR-9 / GSTR-9C annual return | GST taxpayers above the prescribed turnover |
| 31 January | TDS / TCS return for Oct–Dec quarter | Every deductor |
| 15 March | Advance tax — 4th instalment (100%) | Taxpayers liable to advance tax |
Dates shown are the standard statutory due dates and are often extended by notification. Returns for AY 2026-27 are filed under the Income-tax Act, 1961; the Income-tax Act, 2025 applies from tax year 2026-27 onwards and may change some forms and dates. Confirm your specific dates with us or on the official portal.
Not sure which registration you need?
Speak to a LegalReet expert at no cost. We'll recommend the right structure, give you a realistic timeline and confirm the full fee in writing before you pay anything.