Compliance calendar
Compliance calendar: due dates by month and by Act
Statutory due dates under the Income-tax Act, GST, the Companies Act, the LLP Act, EPF and ESI, and Maharashtra professional tax, from October 2026 to March 2027. Choose a month and an Act to see only what applies. Last updated 19 October 2026. Includes the CBDT extension of the tax audit and audit-case return dates.
No due dates match this selection. Choose another month or Act, or untick "Upcoming only" to include past dates.
October 2026
| Due date | Act | Compliance | Who it applies to |
|---|---|---|---|
| GST | GSTR-3B for September 2026 | Monthly filers | |
| Income-tax Act | Tax audit report for FY 2025-26 (Form 3CA or 3CB with Form 3CD), extended from 30 September 2026 by CBDT on 28 September 2026 | Taxpayers whose accounts must be audited | |
| GST | GSTR-3B for July to September 2026 | QRMP taxpayers in Maharashtra and other first-group states | |
| Income-tax Act | Challan-cum-statement for TDS deducted in September 2026 on purchase of immovable property, rent paid by certain individuals and HUFs, and certain contract or professional payments by individuals (formerly Forms 26QB, 26QC and 26QD) | Individual and HUF payers | |
| Companies Act (ROC) | AOC-4 financial statements for FY 2025-26 | Companies that held the AGM on 30 September 2026 | |
| LLP Act | Form 8, Statement of Account and Solvency, for FY 2025-26 | LLPs | |
| Income-tax Act | Quarterly TDS statements for July to September 2026 | Deductors | |
| Income-tax Act | Transfer pricing accountant's report for FY 2025-26 | Taxpayers with international or specified domestic transactions | |
| Professional tax (Maharashtra) | Professional tax (PTRC) payment and return for October 2026 | Employers paying monthly |
November 2026
| Due date | Act | Compliance | Who it applies to |
|---|---|---|---|
| Income-tax Act | TDS and TCS deducted or collected in October 2026 deposited | Deductors and collectors | |
| GST | GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) for October 2026 | GST deductors and e-commerce operators | |
| GST | GSTR-1 for October 2026 | Monthly filers | |
| GST | Invoice Furnishing Facility (IFF) for October 2026, optional | QRMP taxpayers | |
| GST | GSTR-6 for October 2026 | Input service distributors | |
| Income-tax Act | Quarterly TDS certificates (other than salary) for July to September 2026 | Deductors | |
| EPF and ESI | Provident Fund and ESI contributions for October 2026 | Employers | |
| GST | GSTR-3B for October 2026 | Monthly filers | |
| Income-tax Act | Income tax return for FY 2025-26, extended from 31 October 2026 by CBDT on 28 September 2026 | Companies, taxpayers requiring audit, partners of audited firms | |
| GST | PMT-06 GST payment for October 2026 | QRMP taxpayers | |
| Companies Act (ROC) | MGT-7 / MGT-7A annual return for FY 2025-26 | Companies that held the AGM on 30 September 2026 | |
| Income-tax Act | Challan-cum-statement for TDS deducted in October 2026 on purchase of immovable property, rent paid by certain individuals and HUFs, and certain contract or professional payments by individuals (formerly Forms 26QB, 26QC and 26QD) | Individual and HUF payers | |
| Income-tax Act | Income tax return for FY 2025-26 (not covered by the 21 November extension) | Taxpayers required to furnish a transfer pricing report | |
| Professional tax (Maharashtra) | Professional tax (PTRC) payment and return for November 2026 | Employers paying monthly |
December 2026
| Due date | Act | Compliance | Who it applies to |
|---|---|---|---|
| Income-tax Act | TDS and TCS deducted or collected in November 2026 deposited | Deductors and collectors | |
| GST | GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) for November 2026 | GST deductors and e-commerce operators | |
| GST | GSTR-1 for November 2026 | Monthly filers | |
| GST | Invoice Furnishing Facility (IFF) for November 2026, optional | QRMP taxpayers | |
| GST | GSTR-6 for November 2026 | Input service distributors | |
| Income-tax Act | Third instalment of advance tax for tax year 2026-27 (75 per cent cumulative) | Taxpayers liable to advance tax | |
| EPF and ESI | Provident Fund and ESI contributions for November 2026 | Employers | |
| GST | GSTR-3B for November 2026 | Monthly filers | |
| GST | PMT-06 GST payment for November 2026 | QRMP taxpayers | |
| Income-tax Act | Challan-cum-statement for TDS deducted in November 2026 on purchase of immovable property, rent paid by certain individuals and HUFs, and certain contract or professional payments by individuals (formerly Forms 26QB, 26QC and 26QD) | Individual and HUF payers | |
| Income-tax Act | Belated income tax return for FY 2025-26; revised return without late fee | Individuals and businesses | |
| GST | GSTR-9 annual return and GSTR-9C reconciliation statement for FY 2025-26 | Registered taxpayers, where applicable | |
| Professional tax (Maharashtra) | Professional tax (PTRC) payment and return for December 2026 | Employers paying monthly |
January 2027
| Due date | Act | Compliance | Who it applies to |
|---|---|---|---|
| Income-tax Act | TDS and TCS deducted or collected in December 2026 deposited | Deductors and collectors | |
| GST | GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) for December 2026 | GST deductors and e-commerce operators | |
| GST | GSTR-1 for December 2026 | Monthly filers | |
| GST | GSTR-6 for December 2026 | Input service distributors | |
| GST | GSTR-1 for October to December 2026 | QRMP taxpayers | |
| Income-tax Act | Quarterly TCS statement for October to December 2026 | Collectors | |
| EPF and ESI | Provident Fund and ESI contributions for December 2026 | Employers | |
| GST | CMP-08 for October to December 2026 | Composition taxpayers | |
| GST | GSTR-3B for December 2026 | Monthly filers | |
| GST | GSTR-3B for October to December 2026 | QRMP taxpayers in Maharashtra and other first-group states | |
| Income-tax Act | Challan-cum-statement for TDS deducted in December 2026 on purchase of immovable property, rent paid by certain individuals and HUFs, and certain contract or professional payments by individuals (formerly Forms 26QB, 26QC and 26QD) | Individual and HUF payers | |
| Income-tax Act | Quarterly TCS certificates for October to December 2026 | Collectors | |
| Income-tax Act | Quarterly TDS statements for October to December 2026 | Deductors | |
| Professional tax (Maharashtra) | Professional tax (PTRC) payment and return for January 2027 | Employers paying monthly |
February 2027
| Due date | Act | Compliance | Who it applies to |
|---|---|---|---|
| Income-tax Act | TDS and TCS deducted or collected in January 2027 deposited | Deductors and collectors | |
| GST | GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) for January 2027 | GST deductors and e-commerce operators | |
| GST | GSTR-1 for January 2027 | Monthly filers | |
| GST | Invoice Furnishing Facility (IFF) for January 2027, optional | QRMP taxpayers | |
| GST | GSTR-6 for January 2027 | Input service distributors | |
| Income-tax Act | Quarterly TDS certificates (other than salary) for October to December 2026 | Deductors | |
| EPF and ESI | Provident Fund and ESI contributions for January 2027 | Employers | |
| GST | GSTR-3B for January 2027 | Monthly filers | |
| GST | PMT-06 GST payment for January 2027 | QRMP taxpayers | |
| Professional tax (Maharashtra) | Professional tax (PTRC) payment and return for February 2027 | Employers paying monthly |
March 2027
| Due date | Act | Compliance | Who it applies to |
|---|---|---|---|
| Income-tax Act | Challan-cum-statement for TDS deducted in January 2027 on purchase of immovable property, rent paid by certain individuals and HUFs, and certain contract or professional payments by individuals (formerly Forms 26QB, 26QC and 26QD) | Individual and HUF payers | |
| Income-tax Act | TDS and TCS deducted or collected in February 2027 deposited | Deductors and collectors | |
| GST | GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) for February 2027 | GST deductors and e-commerce operators | |
| GST | GSTR-1 for February 2027 | Monthly filers | |
| GST | Invoice Furnishing Facility (IFF) for February 2027, optional | QRMP taxpayers | |
| GST | GSTR-6 for February 2027 | Input service distributors | |
| Income-tax Act | Fourth instalment of advance tax for tax year 2026-27 (100 per cent); single instalment for presumptive taxation | Taxpayers liable to advance tax | |
| EPF and ESI | Provident Fund and ESI contributions for February 2027 | Employers | |
| GST | GSTR-3B for February 2027 | Monthly filers | |
| GST | PMT-06 GST payment for February 2027 | QRMP taxpayers | |
| Income-tax Act | Challan-cum-statement for TDS deducted in February 2027 on purchase of immovable property, rent paid by certain individuals and HUFs, and certain contract or professional payments by individuals (formerly Forms 26QB, 26QC and 26QD) | Individual and HUF payers | |
| Income-tax Act | Revised income tax return for FY 2025-26 (late fee applies after 31 December 2026) | Individuals and businesses | |
| Income-tax Act | Last date for investments and payments that qualify for deductions under the old regime for tax year 2026-27 | Individuals choosing the old regime | |
| Professional tax (Maharashtra) | Professional tax (PTRC) payment and return for March 2027 | Employers paying monthly | |
| Professional tax (Maharashtra) | Professional tax annual return for 2026-27 | Employers paying annually |
How to read this calendar
From 1 April 2026 the Income-tax Act, 2025 applies, and the year 1 April 2026 to 31 March 2027 is called tax year 2026-27. Returns for FY 2025-26, which fall due during 2026, are still filed for that earlier year. Form numbers have changed under the new Act, so familiar names are shown with a description; check the current form on the e-filing portal before filing.
Where a due date falls on a holiday, portals usually accept filings on the next working day, but this is not guaranteed for every form. Due dates are also extended from time to time by notification. The dates here reflect the position as understood on the date of update.
Questions about due dates
When is the third instalment of advance tax due for tax year 2026-27?
The third instalment is due on 15 December 2026. By that date, at least 75 per cent of the estimated tax for the year should have been paid, after deducting TDS and TCS. The final instalment, bringing the total to 100 per cent, is due on 15 March 2027.
What is the last date for filing a belated income tax return for FY 2025-26?
A belated return for FY 2025-26 can be filed up to 31 December 2026, with a late fee and interest where tax is payable. A return already filed can be revised up to 31 March 2027, with a fee if revised after 31 December 2026.
What is the due date for GSTR-9 for FY 2025-26?
The annual return GSTR-9, and the reconciliation statement GSTR-9C where applicable, for FY 2025-26 are due by 31 December 2026, unless extended by notification.
By which date must TDS be deposited?
TDS deducted in a month must be deposited by the 7th of the following month. Tax deducted in March is due by 30 April. TDS on the purchase of property and certain other payments by individuals is paid through a challan-cum-statement within 30 days from the end of the month of deduction.
When are quarterly TDS statements due?
For tax year 2026-27, quarterly TDS statements are due on 31 July 2026, 31 October 2026, 31 January 2027 and 31 May 2027. Quarterly TCS statements are due on the 15th of the month following each quarter.
Related: income tax services, GST services, automated due-date reminders with Apps Script.
Contact
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