FY 2026-27 - India
The compliance calendar for Indian businesses
42+ key GST, TDS, income-tax, payroll and ROC due dates in one place - so nothing slips. Dates are indicative; final due dates can shift with government notifications.
GST Returns & Payments
Monthly and quarterly GST filings under the CGST Act. Late filing attracts interest at 18% p.a. and late fees.
| Due date | Compliance | Who |
|---|---|---|
| 10th (monthly) | GSTR-7 (TDS) & GSTR-8 (TCS by e-commerce operators) | Deductors / operators |
| 11th (monthly) | GSTR-1 — outward supplies (turnover above Rs 5 crore or monthly filers) | Regular taxpayers |
| 13th (monthly) | GSTR-5 & GSTR-6 (non-residents / input service distributors) | NRTP / ISD |
| 13th (quarterly) | GSTR-1 (QRMP) — quarter-end outward supplies | QRMP filers |
| 20th (monthly) | GSTR-3B — summary return & tax payment (monthly filers) | Regular taxpayers |
| 22nd / 24th (quarterly) | GSTR-3B (QRMP) — state-wise staggered dates | QRMP filers |
| 25th (monthly) | PMT-06 — monthly tax payment under QRMP | QRMP filers |
| 31 Dec | GSTR-9 & GSTR-9C — annual return & reconciliation (prev FY) | Turnover above Rs 2 cr / 5 cr |
TDS / TCS
Tax deducted or collected at source must be deposited and returns filed each quarter under the Income-tax Act.
| Due date | Compliance | Who |
|---|---|---|
| 7th (monthly) | Deposit of TDS / TCS deducted in the previous month | All deductors |
| 30 Apr | Deposit of TDS for March | All deductors |
| 15 May | TCS return (27EQ) — Q4 & Form 16A issuance | Collectors |
| 31 May | TDS return (24Q / 26Q) — Q4 of previous FY | All deductors |
| 31 Jul | TDS / TCS returns — Q1 | All deductors |
| 31 Oct | TDS / TCS returns — Q2 | All deductors |
| 31 Jan | TDS / TCS returns — Q3 | All deductors |
Income Tax & Advance Tax
Income-tax return and advance-tax instalment dates. Missing advance tax triggers interest under 234B / 234C.
| Due date | Compliance | Who |
|---|---|---|
| 15 Jun | Advance tax — 1st instalment (15%) | All assessees |
| 15 Sep | Advance tax — 2nd instalment (45% cumulative) | All assessees |
| 15 Dec | Advance tax — 3rd instalment (75% cumulative) | All assessees |
| 15 Mar | Advance tax — 4th instalment (100%) | All assessees |
| 31 Jul | ITR filing — individuals / non-audit cases | Non-audit taxpayers |
| 30 Sep | Tax audit report (Form 3CA/3CB-3CD) | Audit cases |
| 31 Oct | ITR filing — audit cases & companies | Audited entities |
| 30 Nov | ITR filing — transfer pricing cases | TP cases |
| 31 Dec | Belated / revised ITR for the relevant AY | All assessees |
Payroll — PF, ESI & PT
Provident fund, employees' state insurance and professional tax deposits for organisations with employees.
| Due date | Compliance | Who |
|---|---|---|
| 15th (monthly) | EPF contribution deposit & ECR filing | Employers (PF) |
| 15th (monthly) | ESI contribution deposit | Employers (ESI) |
| Varies by state | Professional tax deposit & return | Employers (PT states) |
| 25 May | EPF annual return reconciliation | Employers (PF) |
ROC / MCA — Companies & LLPs
Annual and event-based filings with the Ministry of Corporate Affairs. Late filing attracts Rs 100/day per form.
| Due date | Compliance | Who |
|---|---|---|
| 30 May | LLP Form 11 — annual return of LLP | LLPs |
| 30 Jun | DPT-3 — return of deposits / loans | Companies |
| 30 Sep | DIR-3 KYC — director KYC | All directors |
| 30 Sep | AGM — annual general meeting | Companies |
| 14 Oct | ADT-1 — auditor appointment (within 15 days of AGM) | Companies |
| 29 Oct | AOC-4 — financial statements (within 30 days of AGM) | Companies |
| 30 Oct | LLP Form 8 — statement of account & solvency | LLPs |
| 28 Nov | MGT-7 / 7A — annual return (within 60 days of AGM) | Companies |
Other Statutory & Event-Based
Miscellaneous recurring compliances relevant to MSMEs, exporters and registered entities.
| Due date | Compliance | Who |
|---|---|---|
| 30 Apr | MSME Form 1 (half-yearly) — dues to micro & small suppliers (Oct-Mar) | Buyers |
| 31 Oct | MSME Form 1 (half-yearly) — dues to micro & small suppliers (Apr-Sep) | Buyers |
| 31 May | SFT — statement of financial transactions | Reporting entities |
| Annually | Udyam / MSME registration update | MSMEs |
| Annually | IEC (import-export code) update on DGFT | Exporters / importers |
| As applicable | FSSAI licence renewal (30 days before expiry) | Food businesses |
Never miss a due date again
Our annual retainers include proactive reminders and end-to-end filing across GST, TDS, income tax, payroll and ROC.