Monthly Compliance Calendar 2026-27: Income Tax, TDS, GST and ROC
Missing a due date in India usually means interest, late fees or penalties, and often all three. This calendar brings together the recurring monthly dates and the key annual deadlines for tax year 2026-27 (April 2026 to March 2027). Due dates are often extended by notification, so check the official portals close to each deadline. We will update this page as dates change.
Every month
| Date | Compliance | Who |
|---|---|---|
| 7th | TDS/TCS deposit for the previous month (March: 30 April) | All deductors |
| 10th | GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) | Government deductors, e-commerce operators |
| 11th | GSTR-1 (monthly filers) | Regular GST taxpayers |
| 13th | IFF (optional, months 1–2 of the quarter); GSTR-6 (ISD) | QRMP taxpayers, ISDs |
| 15th | PF and ESI contributions for the previous month | Employers |
| 20th | GSTR-3B (monthly filers) and tax payment | Regular GST taxpayers |
| 25th | PMT-06 GST payment (months 1–2 of the quarter) | QRMP taxpayers |
| 30th | Form 141 (formerly 26QB/26QC/26QD), challan-cum-statement for TDS on property, rent by individuals, and contract/professional payments by individuals | Individual/HUF payers |
| End of month | Professional tax (Maharashtra employers: monthly or annual, depending on liability) | Employers |
Quarterly
| Date | Compliance |
|---|---|
| 13th after the quarter | GSTR-1 (QRMP) |
| 22nd / 24th after the quarter | GSTR-3B (QRMP). Maharashtra is in the 22nd group |
| 18th after the quarter | CMP-08 (composition taxpayers) |
| 31 Jul, 31 Oct, 31 Jan, 31 May | Quarterly TDS returns: Form 138 (salary, formerly 24Q), 140 (residents, formerly 26Q), 144 (non-residents, formerly 27Q) and TCS 143 (formerly 27EQ) |
| 15 days after the return due date | TDS certificates: Form 131 (formerly 16A) |
| 30 Apr / 31 Oct | MSME-1 (half-yearly, companies) |
Advance tax instalments (tax year 2026-27)
| Due date | Cumulative % of tax |
|---|---|
| 15 June 2026 | 15% |
| 15 September 2026 | 45% |
| 15 December 2026 | 75% |
| 15 March 2027 | 100% (presumptive 44AD/44ADA taxpayers: 100% by this date) |
Key annual dates
Remaining in FY 2026-27 (from November 2026)
| Date | Compliance |
|---|---|
| 21 November 2026 | ITR for audit cases, AY 2026-27 (extended by CBDT) |
| ~29 November 2026 | MGT-7/7A (60 days after an AGM held on 30 September) |
| 30 November 2026 | Last date to claim GST ITC for FY 2025-26 (or the date of filing GSTR-9, if earlier) |
| 15 December 2026 | Advance tax, 3rd instalment |
| 31 December 2026 | Belated ITR for AY 2026-27. GSTR-9 / 9C for FY 2025-26 |
| 31 January 2027 | Q3 TDS returns |
| 15 March 2027 | Advance tax, final instalment |
| 31 March 2027 | Revised ITR for AY 2026-27 (fee after 31 Dec). LUT for FY 2027-28. Year-end tax investments (old regime) |
FY 2027-28 (for tax year 2026-27 income)
| Date | Compliance |
|---|---|
| 30 April 2027 | March TDS deposit; MSME-1; QRMP opt-in/opt-out |
| 31 May 2027 | Q4 TDS returns; SFT (Form 61A); LLP Form 11 (30 May) |
| 15 June 2027 | Form 130 (salary TDS certificate, formerly Form 16); advance tax, 1st instalment |
| 30 June 2027 | DPT-3; DIR-3 KYC (if in your three-year cycle) |
| 31 July 2027 | ITR for individuals without business income (ITR-1/ITR-2); Q1 TDS returns |
| 31 August 2027 | ITR for business/profession without audit (ITR-3/ITR-4, moved by the Finance Act 2026) |
| 30 September 2027 | Tax audit report; AGM for companies |
| 30 October 2027 | LLP Form 8; AOC-4 (30 days after the AGM) |
| 31 October 2027 | ITR for audit cases |
Event-based deadlines to remember
- GST registration within 30 days of becoming liable
- PAS-3 (share allotment), DIR-12 (director changes), MGT-14: within 30 days
- INC-20A (commencement of business): within 180 days of incorporation
- Form 145/146 (formerly 15CA/15CB) before making a foreign remittance
- 54EC bond investment: within 6 months of a property sale
Frequently asked questions
What happens if a due date falls on a Sunday or holiday?
For tax payments, banks process on the next working day, but don’t rely on that. Pay before the due date. For returns, portals are usually open on holidays, and the due date generally doesn’t shift unless notified.
Why do dates change so often?
CBDT, CBIC and MCA regularly extend due dates because of portal issues or representations. We update this calendar when that happens.
Is there a single calendar that covers my business?
Your exact calendar depends on your structure (proprietorship, firm, LLP, company), registrations (GST, TDS, PF/ESI) and turnover (audit, QRMP, e-invoicing). A tailored calendar is worth having.
Want a compliance calendar built for your business, with reminders? Garvita Jain & Co. maps every income tax, TDS, GST, payroll and ROC due date that applies to you, and handles the filings so nothing is missed. Contact us here, or at contact@garvitajainandco.com or +91 98678 16597.
This article is general information based on the law and due dates as of November 2026 and is not professional advice. Due dates are subject to government extensions.
Sources
Official
- Income Tax Department, Tax calendar
- Income Tax e-filing portal
- GST portal (return due dates, advisories)
- Ministry of Corporate Affairs (ROC forms and due dates)
- EPFO
- ESIC
Professional / CA publications
- TaxUpdate, New TDS/TCS return forms from FY 2026-27 and due dates
- TaxGuru, TDS and TCS changes from 1 April 2026
- TaxGuru, DIR-3 KYC three-year compliance cycle