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Compliance Calendar FY 2026-27

Due dates for Income Tax, TDS / TCS, GST and ROC compliances from April 2026 to March 2027. The current month opens first.

Last updated: 18 October 2026

April 202610 due dates
  • 7TueTDS / TCSTCS deposit for March 2026Tax collected at source in March 2026. TDS deducted in March 2026 is due on 30 April 2026.
  • 10FriGSTGSTR-7 (GST TDS) for March 2026Return by persons required to deduct TDS under GST.
  • 11SatGSTGSTR-1 for March 2026Statement of outward supplies – monthly filers.
  • 13MonGSTGSTR-1 (QRMP) for January–March 2026Quarterly statement of outward supplies – QRMP scheme.
  • 20MonGSTGSTR-3B for March 2026Monthly return and payment of GST – monthly filers.
  • 22WedGSTGSTR-3B (QRMP) for January–March 2026 – Category I StatesGujarat, Maharashtra, Karnataka, Madhya Pradesh, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Chhattisgarh and the specified Union Territories.
  • 24FriGSTGSTR-3B (QRMP) for January–March 2026 – Category II StatesRajasthan, Delhi, Uttar Pradesh, Punjab, Haryana, Bihar, West Bengal and the other remaining States and Union Territories.
  • 30ThuTDS / TCSTDS deposit for March 2026Tax deducted at source in March 2026 (Income-tax Act, 1961).
  • 30ThuGSTGSTR-4 for FY 2025-26Annual return for composition taxpayers.
  • 30ThuROCMSME-1 for October 2025 – March 2026Half-yearly return of dues outstanding to micro and small enterprises for more than 45 days.
May 202610 due dates
  • 7ThuTDS / TCSTDS / TCS deposit for April 2026Tax deducted or collected at source in April 2026.
  • 10SunGSTGSTR-7 (GST TDS) for April 2026Return by persons required to deduct TDS under GST.
  • 11MonGSTGSTR-1 for April 2026Statement of outward supplies – monthly filers.
  • 13WedGSTIFF for April 2026 (optional)Invoice Furnishing Facility for B2B invoices – QRMP scheme.
  • 15FriTDS / TCSTCS return for January–March 2026 (Form 27EQ)Last quarter of FY 2025-26, under the Income-tax Act, 1961.
  • 20WedGSTGSTR-3B for April 2026Monthly return and payment of GST – monthly filers.
  • 25MonGSTPMT-06 for April 2026Monthly GST payment by taxpayers under the QRMP scheme.
  • 30SatTDS / TCSTCS certificates for January–March 2026 (Form 27D)
  • 30SatROCLLP Form 11 for FY 2025-26Annual return of Limited Liability Partnerships.
  • 31SunTDS / TCSTDS returns for January–March 2026 (Forms 24Q, 26Q, 27Q)Last quarter of FY 2025-26, under the Income-tax Act, 1961.
June 202611 due dates
  • 7SunTDS / TCSTDS / TCS deposit for May 2026Tax deducted or collected at source in May 2026.
  • 10WedGSTGSTR-7 (GST TDS) for May 2026Return by persons required to deduct TDS under GST.
  • 11ThuGSTGSTR-1 for May 2026Statement of outward supplies – monthly filers.
  • 13SatGSTIFF for May 2026 (optional)Invoice Furnishing Facility for B2B invoices – QRMP scheme.
  • 15MonIncome TaxAdvance tax – first instalment (15%)Tax year 2026-27, under the Income-tax Act, 2025.
  • 15MonTDS / TCSForm 16 for FY 2025-26Annual TDS certificate on salary, to be issued to employees.
  • 15MonTDS / TCSForm 16A for January–March 2026TDS certificates on payments other than salary.
  • 20SatGSTGSTR-3B for May 2026Monthly return and payment of GST – monthly filers.
  • 25ThuGSTPMT-06 for May 2026Monthly GST payment by taxpayers under the QRMP scheme.
  • 30TueROCDPT-3 for FY 2025-26Return of deposits and outstanding receipts of money by companies.
  • 30TueROCDIR-3 KYC, where dueDirector KYC is now filed once every three financial years, by 30 June of the year in which it falls due.
July 20269 due dates
  • 7TueTDS / TCSTDS / TCS deposit for June 2026Tax deducted or collected at source in June 2026.
  • 10FriGSTGSTR-7 (GST TDS) for June 2026Return by persons required to deduct TDS under GST.
  • 11SatGSTGSTR-1 for June 2026Statement of outward supplies – monthly filers.
  • 13MonGSTGSTR-1 (QRMP) for April–June 2026Quarterly statement of outward supplies – QRMP scheme.
  • 20MonGSTGSTR-3B for June 2026Monthly return and payment of GST – monthly filers.
  • 22WedGSTGSTR-3B (QRMP) for April–June 2026 – Category I StatesGujarat, Maharashtra, Karnataka, Madhya Pradesh, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Chhattisgarh and the specified Union Territories.
  • 24FriGSTGSTR-3B (QRMP) for April–June 2026 – Category II StatesRajasthan, Delhi, Uttar Pradesh, Punjab, Haryana, Bihar, West Bengal and the other remaining States and Union Territories.
  • 31FriIncome TaxIncome tax return for AY 2026-27 – non-audit casesIndividuals and others not having business or professional income (generally ITR-1 and ITR-2).
  • 31FriTDS / TCSTDS and TCS returns for April–June 2026First quarter under the Income-tax Act, 2025: Forms 138 (salary), 140 (residents), 144 (non-residents) and 143 (TCS).
August 20268 due dates
  • 7FriTDS / TCSTDS / TCS deposit for July 2026Tax deducted or collected at source in July 2026.
  • 10MonGSTGSTR-7 (GST TDS) for July 2026Return by persons required to deduct TDS under GST.
  • 11TueGSTGSTR-1 for July 2026Statement of outward supplies – monthly filers.
  • 13ThuGSTIFF for July 2026 (optional)Invoice Furnishing Facility for B2B invoices – QRMP scheme.
  • 15SatTDS / TCSTDS and TCS certificates for April–June 2026Certificates for payments other than salary, and TCS certificates.
  • 20ThuGSTGSTR-3B for July 2026Monthly return and payment of GST – monthly filers.
  • 25TueGSTPMT-06 for July 2026Monthly GST payment by taxpayers under the QRMP scheme.
  • 31MonIncome TaxIncome tax return for AY 2026-27 – business / profession, non-auditTaxpayers with business or professional income not liable to tax audit, including presumptive cases (generally ITR-3 and ITR-4).
September 202610 due dates
  • 7MonTDS / TCSTDS / TCS deposit for August 2026Tax deducted or collected at source in August 2026.
  • 10ThuGSTGSTR-7 (GST TDS) for August 2026Return by persons required to deduct TDS under GST.
  • 11FriGSTGSTR-1 for August 2026Statement of outward supplies – monthly filers.
  • 13SunGSTIFF for August 2026 (optional)Invoice Furnishing Facility for B2B invoices – QRMP scheme.
  • 15TueIncome TaxAdvance tax – second instalment (45%)Tax year 2026-27.
  • 20SunGSTGSTR-3B for August 2026Monthly return and payment of GST – monthly filers.
  • 25FriGSTPMT-06 for August 2026Monthly GST payment by taxpayers under the QRMP scheme.
  • 27SunROCAOC-4 for One Person Companies (FY 2025-26)Financial statements of OPCs, within 180 days from the end of the financial year.
  • 30WedIncome TaxTax audit report – original due dateExtended to 21 October 2026 by CBDT Circular No. 07/2026 (see October).
  • 30WedROCAnnual General Meeting for FY 2025-26Last date for companies to hold the AGM, unless extended by the ROC.
October 202614 due dates
  • 7WedTDS / TCSTDS / TCS deposit for September 2026Tax deducted or collected at source in September 2026.
  • 10SatGSTGSTR-7 (GST TDS) for September 2026Return by persons required to deduct TDS under GST.
  • 11SunGSTGSTR-1 for September 2026Statement of outward supplies – monthly filers.
  • 13TueGSTGSTR-1 (QRMP) for July–September 2026Quarterly statement of outward supplies – QRMP scheme.
  • 14WedROCADT-1 – appointment of auditorWithin 15 days of the AGM (14 October 2026 where the AGM was held on 30 September).
  • 20TueGSTGSTR-3B for September 2026Monthly return and payment of GST – monthly filers.
  • 21WedIncome TaxTax audit report for AY 2026-27 (extended)For tax audit cases other than transfer pricing cases. Extended from 30 September 2026 by CBDT Circular No. 07/2026.
  • 22ThuGSTGSTR-3B (QRMP) for July–September 2026 – Category I StatesGujarat, Maharashtra, Karnataka, Madhya Pradesh, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Chhattisgarh and the specified Union Territories.
  • 24SatGSTGSTR-3B (QRMP) for July–September 2026 – Category II StatesRajasthan, Delhi, Uttar Pradesh, Punjab, Haryana, Bihar, West Bengal and the other remaining States and Union Territories.
  • 30FriROCAOC-4 for FY 2025-26Financial statements, within 30 days of the AGM (30 October 2026 where the AGM was held on 30 September).
  • 30FriROCLLP Form 8 for FY 2025-26Statement of Account and Solvency of Limited Liability Partnerships.
  • 31SatIncome TaxTax audit report and Form 3CEB – transfer pricing casesFor taxpayers with international or specified domestic transactions, AY 2026-27.
  • 31SatTDS / TCSTDS and TCS returns for July–September 2026Forms 138, 140, 144 and 143.
  • 31SatROCMSME-1 for April – September 2026Half-yearly return of dues outstanding to micro and small enterprises for more than 45 days.
November 202611 due dates
  • 7SatTDS / TCSTDS / TCS deposit for October 2026Tax deducted or collected at source in October 2026.
  • 10TueGSTGSTR-7 (GST TDS) for October 2026Return by persons required to deduct TDS under GST.
  • 11WedGSTGSTR-1 for October 2026Statement of outward supplies – monthly filers.
  • 13FriGSTIFF for October 2026 (optional)Invoice Furnishing Facility for B2B invoices – QRMP scheme.
  • 15SunTDS / TCSTDS and TCS certificates for July–September 2026Certificates for payments other than salary, and TCS certificates.
  • 20FriGSTGSTR-3B for October 2026Monthly return and payment of GST – monthly filers.
  • 21SatIncome TaxIncome tax return for AY 2026-27 – audit cases (extended)Companies and taxpayers liable to tax audit, other than transfer pricing cases. Extended from 31 October 2026.
  • 25WedGSTPMT-06 for October 2026Monthly GST payment by taxpayers under the QRMP scheme.
  • 29SunROCMGT-7 / MGT-7A for FY 2025-26Annual return of companies, within 60 days of the AGM (29 November 2026 where the AGM was held on 30 September).
  • 30MonIncome TaxIncome tax return for AY 2026-27 – transfer pricing cases
  • 30MonGSTLast date to claim input tax credit for FY 2025-26Also the last date to rectify FY 2025-26 details, or the date of filing the annual return, if earlier.
December 20269 due dates
  • 7MonTDS / TCSTDS / TCS deposit for November 2026Tax deducted or collected at source in November 2026.
  • 10ThuGSTGSTR-7 (GST TDS) for November 2026Return by persons required to deduct TDS under GST.
  • 11FriGSTGSTR-1 for November 2026Statement of outward supplies – monthly filers.
  • 13SunGSTIFF for November 2026 (optional)Invoice Furnishing Facility for B2B invoices – QRMP scheme.
  • 15TueIncome TaxAdvance tax – third instalment (75%)Tax year 2026-27.
  • 20SunGSTGSTR-3B for November 2026Monthly return and payment of GST – monthly filers.
  • 25FriGSTPMT-06 for November 2026Monthly GST payment by taxpayers under the QRMP scheme.
  • 31ThuIncome TaxBelated income tax return for AY 2026-27Last date for filing a return after the due date.
  • 31ThuGSTGSTR-9 and GSTR-9C for FY 2025-26Annual return (optional where turnover is up to ₹2 crore) and self-certified reconciliation statement (where turnover exceeds ₹5 crore).
January 20278 due dates
  • 7ThuTDS / TCSTDS / TCS deposit for December 2026Tax deducted or collected at source in December 2026.
  • 10SunGSTGSTR-7 (GST TDS) for December 2026Return by persons required to deduct TDS under GST.
  • 11MonGSTGSTR-1 for December 2026Statement of outward supplies – monthly filers.
  • 13WedGSTGSTR-1 (QRMP) for October–December 2026Quarterly statement of outward supplies – QRMP scheme.
  • 20WedGSTGSTR-3B for December 2026Monthly return and payment of GST – monthly filers.
  • 22FriGSTGSTR-3B (QRMP) for October–December 2026 – Category I StatesGujarat, Maharashtra, Karnataka, Madhya Pradesh, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Chhattisgarh and the specified Union Territories.
  • 24SunGSTGSTR-3B (QRMP) for October–December 2026 – Category II StatesRajasthan, Delhi, Uttar Pradesh, Punjab, Haryana, Bihar, West Bengal and the other remaining States and Union Territories.
  • 31SunTDS / TCSTDS and TCS returns for October–December 2026Forms 138, 140, 144 and 143.
February 20277 due dates
  • 7SunTDS / TCSTDS / TCS deposit for January 2027Tax deducted or collected at source in January 2027.
  • 10WedGSTGSTR-7 (GST TDS) for January 2027Return by persons required to deduct TDS under GST.
  • 11ThuGSTGSTR-1 for January 2027Statement of outward supplies – monthly filers.
  • 13SatGSTIFF for January 2027 (optional)Invoice Furnishing Facility for B2B invoices – QRMP scheme.
  • 15MonTDS / TCSTDS and TCS certificates for October–December 2026Certificates for payments other than salary, and TCS certificates.
  • 20SatGSTGSTR-3B for January 2027Monthly return and payment of GST – monthly filers.
  • 25ThuGSTPMT-06 for January 2027Monthly GST payment by taxpayers under the QRMP scheme.
March 20278 due dates
  • 7SunTDS / TCSTDS / TCS deposit for February 2027Tax deducted or collected at source in February 2027.
  • 10WedGSTGSTR-7 (GST TDS) for February 2027Return by persons required to deduct TDS under GST.
  • 11ThuGSTGSTR-1 for February 2027Statement of outward supplies – monthly filers.
  • 13SatGSTIFF for February 2027 (optional)Invoice Furnishing Facility for B2B invoices – QRMP scheme.
  • 15MonIncome TaxAdvance tax – fourth instalment (100%)Tax year 2026-27. Taxpayers under the presumptive scheme pay their entire advance tax by this date.
  • 20SatGSTGSTR-3B for February 2027Monthly return and payment of GST – monthly filers.
  • 25ThuGSTPMT-06 for February 2027Monthly GST payment by taxpayers under the QRMP scheme.
  • 31WedIncome TaxRevised income tax return for AY 2026-27Last date to revise a return already filed.
  • Dates are as notified up to the "Last updated" date shown. Due dates are often extended by CBDT, CBIC and MCA; please check the official portal before relying on a date.
  • Where a due date falls on a holiday, the portal may still treat the original date as the due date. File in advance.
  • ROC dates linked to the Annual General Meeting assume that the AGM was held on 30 September 2026.
  • GST QRMP dates apply to taxpayers with aggregate turnover up to ₹5 crore who have opted for the scheme.
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