India Compliance Calendar FY 2026-27 — GST, TDS, ITR, ROC Due Dates
Every recurring GST, TDS, payroll and ROC deadline for FY / Tax Year 2026-27, plus the one-time annual dates, in one place. Download the one-page PDF — and tell us your entity type to get only the reminders that apply to you.
Get the FY 2026-27 calendar PDF + personalised reminders
One-page PDF you can pin up or share with your team. Tell us your entity type and we’ll email you only the deadlines that apply to you, on time — GST, TDS, advance tax, ROC, the lot.
Informational only — not professional advice. Dates below are statutory norms; the Government may extend specific due dates by notification, and dates falling on a holiday are not always auto-extended. Verify against the primary source (CBIC / Income Tax Department / MCA) before filing. Verified 29 May 2026.
Every month
| When | Obligation | Detail |
|---|---|---|
| 7th | TDS / TCS deposit | Deposit tax deducted/collected in the previous month (Challan 281). March deductions are due 30 April. |
| 11th | GSTR-1 (monthly) | Outward supplies for the previous month — for taxpayers with turnover > ₹5 cr or who have not opted into QRMP. |
| 13th | IFF (optional) / GSTR-1 quarterly | QRMP taxpayers may upload B2B invoices via IFF; quarterly GSTR-1 is due the 13th of the month after the quarter. |
| 15th | EPF + ESI payment | Provident Fund ECR and ESI contribution for the previous month. |
| 20th | GSTR-3B (monthly) | Summary return + tax payment for monthly filers (previous month). |
| 22nd / 24th | GSTR-3B (QRMP, quarter-end) | QRMP quarterly GSTR-3B — 22nd (Category-X states/UTs) or 24th (Category-Y), the month after the quarter. |
| 25th | PMT-06 (QRMP tax) | QRMP taxpayers pay monthly tax for the first two months of each quarter via Form PMT-06. |
Quarterly — advance tax & TDS returns
| When | Obligation | Detail |
|---|---|---|
| 15 Jun 2026 | Advance tax — 1st instalment (15%) | Cumulative 15% of estimated annual tax liability for TY 2026-27. |
| 15 Sep 2026 | Advance tax — 2nd instalment (45%) | Cumulative 45% of estimated annual tax liability. |
| 15 Dec 2026 | Advance tax — 3rd instalment (75%) | Cumulative 75% of estimated annual tax liability. |
| 15 Mar 2027 | Advance tax — 4th instalment (100%) | Cumulative 100%. Presumptive taxpayers (44AD/44ADA/44AE) pay the full amount in this single instalment. |
| 31 Jul 2026 | TDS return — Q1 (Apr–Jun) | Quarterly TDS statement (24Q / 26Q / 27Q). First quarter under the IT Act 2025 regime. |
| 31 Oct 2026 | TDS return — Q2 (Jul–Sep) | Quarterly TDS statement (24Q / 26Q / 27Q). |
| 31 Jan 2027 | TDS return — Q3 (Oct–Dec) | Quarterly TDS statement (24Q / 26Q / 27Q). |
| 31 May 2027 | TDS return — Q4 (Jan–Mar) | Quarterly TDS statement (24Q / 26Q / 27Q) for the final quarter of TY 2026-27. |
| 18th after quarter | CMP-08 (composition) | Quarterly statement-cum-challan for composition taxpayers — 18 Jul, 18 Oct, 18 Jan, 18 Apr. |
Annual — one-time deadlines
| When | Obligation | Detail |
|---|---|---|
| 30 Apr 2026 | MSME-1 (half-yearly) + TDS (March) | MSME-1 for Oct–Mar dues to micro/small vendors; deposit of TDS deducted in March. |
| 30 May 2026 | LLP Form 11 + PAS-6 | LLP annual return (Form 11) within 60 days of FY end; PAS-6 (unlisted public cos) for the Oct–Mar half-year. |
| 15 Jun 2026 | Form 16 to employees | Annual salary TDS certificate for FY 2025-26. |
| 30 Jun 2026 | DPT-3 (return of deposits) | Annual return of deposits / outstanding loans for FY 2025-26. |
| 31 Jul 2026 | ITR — non-audit cases | Income-tax return filing due for individuals / taxpayers not subject to audit (FY 2025-26 / AY 2026-27). |
| 30 Sep 2026 | Tax audit report + AGM + DIR-3 KYC | Tax audit report (Form 3CA/3CB + 3CD) under §44AB; AGM for companies (FY end 31 Mar 2026); DIR-3 KYC for all DIN holders. |
| 15 Oct 2026 | ADT-1 (auditor appointment) | Within 15 days of AGM — intimation of statutory auditor appointment. |
| 30 Oct 2026 | AOC-4 + LLP Form 8 + MSME-1 | Financial statements (AOC-4) within 30 days of AGM; LLP Statement of Account & Solvency (Form 8); MSME-1 for Apr–Sep dues. |
| 31 Oct 2026 | ITR — audit cases | Return filing due for taxpayers subject to tax audit (FY 2025-26 / AY 2026-27). |
| 29 Nov 2026 | MGT-7 / 7A (annual return) | Company annual return within 60 days of AGM; PAS-6 (Apr–Sep half-year) also due. |
| 30 Nov 2026 | ITR — transfer pricing cases | Return filing due where Form 3CEB (international / specified domestic transactions) applies. |
| 31 Dec 2026 | GSTR-9 / 9C + belated ITR | GST annual return (9) and reconciliation (9C) for FY 2025-26; last date for belated/revised income-tax returns for FY 2025-26. |
ESG / EU — listed entities & exporters
| When | Obligation | Detail |
|---|---|---|
| Now live (definitive period) | CBAM definitive period | CBAM definitive period began 1 Jan 2026; transitional quarterly reporting ended (last report 31 Jan 2026). Authorised declarants now file an ANNUAL CBAM declaration and surrender certificates by 30 Sep of the following year — first declaration 30 Sep 2027 for 2026 imports. No quarterly CBAM reports in FY 2026-27. |
| 15 Jun 2026 | CDP submission portal opens | Respondents can begin submitting the 2026 CDP disclosure. |
| 14 Sep 2026 | CDP scoring deadline | Responses submitted by this date are scored in the public 2026 cycle. |
| With annual report | BRSR + BRSR Core assurance | BRSR filed with the annual report; BRSR Core reasonable assurance is mandatory for the top 500 listed entities from FY 2025-26. |
Frequently asked questions
Does the Income-tax Act 2025 change any due dates for FY 2026-27?
The due-date structure is largely carried over. What changes is terminology and section numbers: from 1 April 2026 the Income-tax Act 2025 replaces the 1961 Act, "Tax Year" replaces "Financial Year / Assessment Year", and the interest provisions in old sections 234B/234C are renumbered to 424/425. Advance-tax instalment dates (15 Jun / 15 Sep / 15 Dec / 15 Mar) and ITR / tax-audit dates remain on the familiar cycle.
What are the GST return due dates for FY 2026-27?
Monthly filers: GSTR-1 by the 11th and GSTR-3B by the 20th. QRMP taxpayers file GSTR-1 quarterly by the 13th, pay monthly tax via PMT-06 by the 25th for the first two months of each quarter, and file quarterly GSTR-3B by the 22nd (Category-X states) or 24th (Category-Y). Composition dealers file CMP-08 by the 18th after each quarter. GSTR-9 / 9C for FY 2025-26 is due 31 December 2026.
When are the advance-tax instalments due?
For Tax Year 2026-27: 15 June (15% cumulative), 15 September (45%), 15 December (75%) and 15 March 2027 (100%). Taxpayers under presumptive schemes (44AD / 44ADA / 44AE) pay the entire advance tax in a single instalment by 15 March 2027.
Which deadlines apply to my business specifically?
It depends on your entity type and registrations. A GST-registered proprietorship has GST + TDS + advance-tax dates; a Private Limited Company adds ROC filings (AOC-4, MGT-7, DPT-3, DIR-3 KYC) and audit timelines; an EU-exporting or listed entity adds CBAM and BRSR / CDP dates. Download the calendar and tell us your entity type — the reminder engine sends you only the deadlines that apply.
Is this a substitute for a CA?
No. This calendar is informational and the dates are statutory norms that the Government can extend by notification. Always verify against the primary source (CBIC, Income Tax Department, MCA) before filing, and consult a qualified professional for your specific position.