Statutory Due Dates · Tax Year 2026-27
Compliance Calendar
Never miss a statutory deadline. This calendar covers all major GST, Income Tax, TDS, ROC, ESIC, EPF, and FSSAI due dates for Tax Year 2026-27 — governed by the Income Tax Act, 2025, IT Rules 2026, and GST Law. An interactive shortcode-based calendar is embedded below.
🟢 GST
🔵 Income Tax
🟡 TDS / TCS
🟣 ROC / MCA
🔴 Critical / High Penalty
GST — Key Dates
- GSTR-1 (Turnover >5 Cr)11th
- GSTR-1 (QRMP — Qtrly)13th (Q end +1)
- GSTR-3B (Monthly filers)20th
- GSTR-3B (QRMP — Qtrly)22nd / 24th
- GSTR-9 (Annual return)31 Dec
- GSTR-9C (Reconciliation)31 Dec
Income Tax — Key Dates
- Advance Tax — Q1 (15%)15 Jun
- Advance Tax — Q2 (45%)15 Sep
- Advance Tax — Q3 (75%)15 Dec
- Advance Tax — Q4 (100%)15 Mar
- ITR — Individuals / HUF31 Jul
- ITR — Tax Audit cases31 Oct
TDS / TCS — Key Dates
- TDS Deposit (Apr–Feb)7th of next month
- TDS Deposit (March)30 April
- TDS Return — Q1 (Form 138)31 Jul
- TDS Return — Q2 (Form 140)31 Oct
- TDS Return — Q331 Jan
- TDS Return — Q431 May
ROC / MCA — Key Dates
- AGM (Private Co.)30 Sep
- Annual Return (MGT-7)60 days from AGM
- Financial Statements (AOC-4)30 days from AGM
- DIR-3 KYC (Directors)30 Sep
- MSME-1 (Half yearly)30 Apr / 31 Oct
- Active Form INC-22AAnnual
| Due Date | Type | Compliance / Form | Who Must Comply | Penalty for Default |
|---|---|---|---|---|
| 7 Apr | TDS | TDS/TCS deposit — March deductions (non-govt) | All deductors (non-government) | Interest 1.5%/month + Sec. 427 fee |
| 10 Apr | GST | GSTR-7 — TDS deductors return (March) | Govt / specified GST TDS deductors | ₹200/day; max ₹10,000 |
| 11 Apr | GST | GSTR-1 — Outward supplies (March, monthly filers) | Turnover >₹5 crore; opt-out QRMP | Late fee ₹50/day; nil return ₹20/day |
| 13 Apr | GST | GSTR-1 / IFF — Q4 (Jan–Mar) for QRMP filers | QRMP scheme taxpayers (Turnover ≤₹5 Cr) | Late fee ₹50/day up to ₹10,000 |
| 15 Apr | EPF | EPF / ESIC contribution deposit (March) | All employers with 20+ employees (EPF); 10+ (ESIC) | Interest 12% p.a.; damage up to 25% |
| 18 Apr | GST | GSTR-3B — Q4 (Jan–Mar), QRMP filers — Cat I states | QRMP — Category I states | ₹50/day + interest 18% p.a. |
| 20 Apr | GST | GSTR-3B — March (monthly filers) | Monthly GSTR-3B filers (turnover >₹5 Cr) | ₹50/day late fee + 18% interest |
| 22 Apr | GST | GSTR-3B — Q4 QRMP filers (Cat I states) | QRMP Cat I state filers | ₹50/day late fee |
| 24 Apr | GST | GSTR-3B — Q4 QRMP filers (Cat II states) | QRMP Cat II state filers | ₹50/day late fee |
| 30 Apr | TDS | TDS deposit — March month (Special extended deadline) | All deductors — March TDS only | Interest 1.5%/month from deduction date |
| 30 Apr | ROC | MSME-1 — Half-yearly return (Oct–Mar) | Companies with MSME supplier dues >45 days | ₹25,000 + ₹1,000/day continuing default |
| 7 May | TDS | TDS/TCS deposit — April | All deductors | Interest 1.5%/month; Sec. 427 fee |
| 11 May | GST | GSTR-1 — April (monthly filers) | Monthly GSTR-1 filers | ₹50/day late fee |
| 15 May | EPF | EPF/ESIC — April contribution deposit | All covered employers | Interest 12% p.a. + damages |
| 15 May | TDS | TDS Return Q4 — Form 138/140/143/144 (Govt deductors) | Government TDS deductors only | ₹200/day (Sec. 427) + Sec. 461 penalty |
| 20 May | GST | GSTR-3B — April (monthly filers) | Monthly GSTR-3B filers | ₹50/day + interest 18% |
| 31 May | TDS | TDS Return Q4 — Form 138/140/143/144 (non-govt) | All non-government TDS deductors | ₹200/day (Sec. 427); penalty Sec. 461 |
| 31 May | Income Tax | Statement of Financial Transactions (SFT) — Form 61A | Banks, registrars, mutual funds, companies | ₹500/day; ₹1,000/day after notice |
| 7 Jun | TDS | TDS/TCS deposit — May | All deductors | Interest 1.5%/month |
| 11 Jun | GST | GSTR-1 — May (monthly filers) | Monthly GSTR-1 filers | ₹50/day late fee |
| 15 Jun | Income Tax | Advance Tax — Instalment 1 (15% of annual liability) | All assessees with tax liability >₹10,000 | Interest u/s 234C — 1% per month on shortfall |
| 15 Jun | TDS | TDS Return Q1 — Govt deductors (Form 138/140) | Government TDS deductors | ₹200/day (Sec. 427) |
| 15 Jun | Income Tax | Form 130 (old: Form 16) — Salary TDS certificate to employees | All employers who deducted salary TDS | ₹100/day delay; penalty under Sec. 461 |
| 20 Jun | GST | GSTR-3B — May (monthly filers) | Monthly GSTR-3B filers | ₹50/day + interest 18% |
| 30 Jun | ROC | LLP Form 11 — Annual Return | All Limited Liability Partnerships | ₹100/day additional fee |
| 7 Jul | TDS | TDS/TCS deposit — June | All deductors | Interest 1.5%/month |
| 11 Jul | GST | GSTR-1 — June (monthly filers) | Monthly GSTR-1 filers | ₹50/day late fee |
| 13 Jul | GST | GSTR-1 / IFF — Q1 (Apr–Jun) for QRMP filers | QRMP filers | ₹50/day late fee |
| 15 Jul | TDS | TDS Return Q1 — Govt deductors (ITA 2025) | Government deductors | ₹200/day (Sec. 427) |
| 20 Jul | GST | GSTR-3B — June (monthly filers) | Monthly GSTR-3B filers | ₹50/day + interest 18% |
| 31 Jul | Income Tax | ITR — Individuals, HUF, Firms (no tax audit) | Non-audit assessees | ₹5,000 (₹1,000 if income ≤₹5L); interest 234A |
| 31 Jul | TDS | TDS Return Q1 — Form 138/140/143/144 | All non-government TDS deductors | ₹200/day (Sec. 427); penalty Sec. 461 |
| 7 Sep | TDS | TDS/TCS deposit — August | All deductors | Interest 1.5%/month |
| 15 Sep | Income Tax | Advance Tax — Instalment 2 (cumulative 45%) | All assessees with liability >₹10,000 | Interest u/s 234C — 1%/month on shortfall |
| 30 Sep | ROC | AGM — Annual General Meeting | All companies (private & public) | Penalty on company + directors |
| 30 Sep | ROC | DIR-3 KYC — Director KYC annual update | All directors with DIN | DIN deactivated; ₹5,000 re-activation fee |
| 30 Sep | Income Tax | Tax Audit Report — Form 3CA/3CB/3CD | Businesses >₹1Cr / Professionals >₹50L turnover | 0.5% of turnover or ₹1.5L — whichever lower |
| 7 Oct | TDS | TDS/TCS deposit — September | All deductors | Interest 1.5%/month |
| 11 Oct | GST | GSTR-1 — September (monthly filers) | Monthly GSTR-1 filers | ₹50/day late fee |
| 13 Oct | GST | GSTR-1 / IFF — Q2 (Jul–Sep) QRMP filers | QRMP filers | ₹50/day late fee |
| 15 Oct | TDS | TDS Return Q2 — Govt deductors | Government TDS deductors | ₹200/day (Sec. 427) |
| 31 Oct | Income Tax | ITR — Companies, Tax Audit cases, Partners of audited firms | All tax audit assessees | ₹5,000 late fee; interest 234A |
| 31 Oct | TDS | TDS Return Q2 — Form 138/140/143/144 | All non-government TDS deductors | ₹200/day (Sec. 427); penalty Sec. 461 |
| 31 Oct | ROC | MSME-1 — Half-yearly return (Apr–Sep) | Companies with outstanding MSME dues >45 days | ₹25,000 + ₹1,000/day |
| 30 Nov | Income Tax | ITR — Transfer Pricing / International Transaction cases | Assessees with international transactions | ₹5,000 late fee; interest 234A |
| 30 Nov | ROC | AOC-4 — Filing of Financial Statements | All companies — within 30 days of AGM | ₹100/day per form additional fee |
| 15 Dec | Income Tax | Advance Tax — Instalment 3 (cumulative 75%) | All assessees with liability >₹10,000 | Interest u/s 234C — 1%/month on shortfall |
| 31 Dec | GST | GSTR-9 — Annual Return (FY 2025-26) | All GST registered businesses (turnover >₹2 Cr) | ₹200/day; max 0.25% of turnover |
| 31 Dec | GST | GSTR-9C — Reconciliation Statement & Audit Certificate | Turnover >₹5 crore (self-certified from FY 2020-21) | ₹200/day; max 0.25% of turnover |
| 31 Dec | ROC | MGT-7 / MGT-7A — Annual Return filing | Companies — within 60 days of AGM | ₹100/day additional fee |
| 7 Jan | TDS | TDS/TCS deposit — December | All deductors | Interest 1.5%/month |
| 15 Jan | TDS | TDS Return Q3 — Govt deductors (Form 138/140) | Government TDS deductors | ₹200/day (Sec. 427) |
| 31 Jan | TDS | TDS Return Q3 — Form 138/140/143/144 | All non-government TDS deductors | ₹200/day (Sec. 427); penalty Sec. 461 |
| 31 Jan | Income Tax | Updated Return (ITR-U) — Last date for FY 2023-24 | Assessees who missed/need to update FY 2023-24 return | 25% additional tax (within 12 months) or 50% |
| 7 Mar | TDS | TDS/TCS deposit — February | All deductors | Interest 1.5%/month |
| 15 Mar | Income Tax | Advance Tax — Final instalment (cumulative 100%) | All assessees with liability >₹10,000 | Interest u/s 234B and 234C |
| 31 Mar | Income Tax | Tax saving investments — Last date (Old regime deductions) | Individuals opting old regime | No deductions allowed after year-end |
| 31 Mar | Income Tax | Updated Return (ITR-U) — Last date for FY 2022-23 | Assessees filing 2nd/3rd updated return | 60% / 70% additional tax on ITR-U |
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Compliance Due Date Calendar
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