Compliance calendar

Coming up

1. 31 Oct
   Transfer pricing report · Form 3CEB

   Businesses with international or specified domestic transactions
   Income tax
2. 31 Oct
   Half-yearly return of dues to MSMEs (April–September) · MSME-1

   Companies with MSME dues over 45 days
   ROC
3. 31 Oct
   TDS return for July–September quarter · Form 138 / 140 (24Q / 26Q)

   All deductors
   TDS
4. 7 Nov
   TDS/TCS payment for Oct 2026 · TDS/TCS deposit

   All deductors (March deducted tax is due 30 April)
   TDS
5. 11 Nov
   GSTR-1 for Oct 2026 · GSTR-1

   Monthly GST filers
   GST
6. 15 Nov
   TDS certificates for July–September quarter · Form 131 (16A)

   All deductors
   TDS
7. 15 Nov
   PF and ESI contribution for Oct 2026 · PF & ESI

   Employers registered under EPF / ESI
   PF/ESI
8. 20 Nov
   GSTR-3B for Oct 2026 · GSTR-3B

   Monthly GST filers (quarterly filers: 22nd/24th after the quarter)
   GST
9. 21 Nov
   Income tax return (audit cases) · ITR

   Companies and audited businesses (extended from 31 Oct 2026 by CBDT Circular 7/2026)
   Income tax
10. 30 Nov
    Income tax return (transfer pricing cases) · ITR

    Businesses required to file Form 3CEB
    Income tax
11. 7 Dec
    TDS/TCS payment for Nov 2026 · TDS/TCS deposit

    All deductors (March deducted tax is due 30 April)
    TDS
12. 11 Dec
    GSTR-1 for Nov 2026 · GSTR-1

    Monthly GST filers
    GST
13. 15 Dec
    PF and ESI contribution for Nov 2026 · PF & ESI

    Employers registered under EPF / ESI
    PF/ESI
14. 15 Dec
    Advance tax — third instalment (75%) · Advance tax

    Taxpayers with tax liability over ₹10,000
    Income tax
15. 20 Dec
    GSTR-3B for Nov 2026 · GSTR-3B

    Monthly GST filers (quarterly filers: 22nd/24th after the quarter)
    GST
16. 31 Dec
    Cost audit report in XBRL for FY 2025-26 · CRA-4

    Companies covered by cost audit (extended from 27 Oct 2026 by MCA General Circular 06/2026)
    ROC
17. 31 Dec
    Financial statements filing (within 30 days of AGM) · AOC-4

    Companies (AGM on 30 September) (extended from 30 Oct 2026 by MCA Circular 5/2026)
    ROC
18. 31 Dec
    GST annual return for the last financial year · GSTR-9 / 9C

    GST-registered businesses above the threshold
    GST
19. 31 Dec
    Last date for belated or revised return · Belated ITR

    All taxpayers
    Income tax
20. 7 Jan
    TDS/TCS payment for Dec 2026 · TDS/TCS deposit

    All deductors (March deducted tax is due 30 April)
    TDS
21. 11 Jan
    GSTR-1 for Dec 2026 · GSTR-1

    Monthly GST filers
    GST
22. 13 Jan
    GSTR-1 for Oct–Dec 2026 quarter · GSTR-1 (QRMP)

    Quarterly (QRMP) GST filers
    GST
23. 15 Jan
    PF and ESI contribution for Dec 2026 · PF & ESI

    Employers registered under EPF / ESI
    PF/ESI
24. 18 Jan
    Composition tax statement for Oct–Dec 2026 quarter · CMP-08

    Composition dealers
    GST
25. 20 Jan
    GSTR-3B for Dec 2026 · GSTR-3B

    Monthly GST filers (quarterly filers: 22nd/24th after the quarter)
    GST
26. 22 Jan
    GSTR-3B for Oct–Dec 2026 quarter (22nd or 24th by state) · GSTR-3B (QRMP)

    Quarterly (QRMP) GST filers
    GST
27. 31 Jan
    Annual return (within 60 days of AGM) · MGT-7 / MGT-7A

    Companies (AGM on 30 September) (extended from 29 Nov 2026 by MCA Circular 5/2026)
    ROC
28. 31 Jan
    TDS return for October–December quarter · Form 138 / 140 (24Q / 26Q)

    All deductors
    TDS
29. 7 Feb
    TDS/TCS payment for Jan 2027 · TDS/TCS deposit

    All deductors (March deducted tax is due 30 April)
    TDS
30. 11 Feb
    GSTR-1 for Jan 2027 · GSTR-1

    Monthly GST filers
    GST
31. 15 Feb
    TDS certificates for October–December quarter · Form 131 (16A)

    All deductors
    TDS
32. 15 Feb
    PF and ESI contribution for Jan 2027 · PF & ESI

    Employers registered under EPF / ESI
    PF/ESI
33. 20 Feb
    GSTR-3B for Jan 2027 · GSTR-3B

    Monthly GST filers (quarterly filers: 22nd/24th after the quarter)
    GST
34. 7 Mar
    TDS/TCS payment for Feb 2027 · TDS/TCS deposit

    All deductors (March deducted tax is due 30 April)
    TDS
35. 11 Mar
    GSTR-1 for Feb 2027 · GSTR-1

    Monthly GST filers
    GST
36. 15 Mar
    PF and ESI contribution for Feb 2027 · PF & ESI

    Employers registered under EPF / ESI
    PF/ESI
37. 15 Mar
    Advance tax — final instalment (100%) · Advance tax

    Taxpayers with tax liability over ₹10,000
    Income tax
38. 20 Mar
    GSTR-3B for Feb 2027 · GSTR-3B

    Monthly GST filers (quarterly filers: 22nd/24th after the quarter)
    GST
39. 11 Apr
    GSTR-1 for Mar 2027 · GSTR-1

    Monthly GST filers
    GST
40. 13 Apr
    GSTR-1 for Jan–Mar 2027 quarter · GSTR-1 (QRMP)

    Quarterly (QRMP) GST filers
    GST

Dates can be extended by the government; check with us before you rely on one.