Resources

Compliance calendar and resources

Statutory due dates under income tax, GST, the Companies Act, the LLP Act, partnership law, PF, ESI and the MSME Act, month by month.

FY 2026-27 Compliance Calendar

All the important due dates for the financial year 2026-27 (April 2026 – March 2027) across income tax, GST, the Companies Act (ROC/MCA), the LLP Act, partnership firms, PF, ESI and the MSME Act. Filter by law, open any month, and add a due date straight to your own calendar with a reminder two days before.

April 2026

  1. Income taxTCS payment — March 2026 (TDS deducted in March is due on 30 April)
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — March 2026
  3. GSTGSTR-1 (monthly) — March 2026
  4. GSTGSTR-1 (quarterly, QRMP) — Q4 FY 2025-26
  5. GSTGSTR-6 (input service distributors) — March 2026
  6. EPFEPF contribution + ECR — March 2026
  7. ESIESI contribution — March 2026
  8. GSTCMP-08 — Q4 FY 2025-26 (composition dealers)
  9. GSTGSTR-3B — March 2026 (monthly filers)
  10. GSTGSTR-3B (QRMP) — Q4 FY 2025-26 (22nd or 24th, depending on the state)
  11. GSTITC-04 (job work) — Oct 2025 – Mar 2026 (half-yearly if turnover above ₹5 crore; annual for FY 2025-26 otherwise)
  12. Income taxTDS payment — March 2026
  13. Partnership firmTDS on partners' remuneration & interest (Sec 194T) — credited in March 2026
  14. Income taxForm 15G/15H statement — Q4 FY 2025-26
  15. GSTQRMP option — opt in or out for Q1 FY 2026-27
  16. EPFPF annual statements (Form 3A / 6A) — FY 2025-26
  17. Companies Act / ROCMSC-3 — annual return of dormant companies, FY 2025-26
  18. MSMEMSME-1 — Oct 2025 – Mar 2026 (companies with micro/small supplier dues over 45 days)

May 2026

  1. Income taxTDS/TCS payment — April 2026
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — April 2026
  3. GSTGSTR-1 (monthly) — April 2026
  4. ESIESI half-yearly return — Oct 2025 – Mar 2026 (within 42 days of the period; monthly online filing covers most employers)
  5. GSTGSTR-1 IFF (QRMP, optional) — April 2026
  6. GSTGSTR-6 (input service distributors) — April 2026
  7. EPFEPF contribution + ECR — April 2026
  8. ESIESI contribution — April 2026
  9. Income taxTCS quarterly return — Q4 FY 2025-26
  10. GSTGSTR-3B — April 2026
  11. GSTPMT-06 (QRMP monthly tax payment) — April 2026
  12. Companies Act / ROCPAS-6 (share capital reconciliation) — Oct 2025 – Mar 2026 (unlisted public companies)
  13. LLPLLP Form 11 (annual return) — FY 2025-26
  14. Income taxTDS quarterly return — Q4 FY 2025-26
  15. Income taxSFT (Form 61A / 61B) — FY 2025-26 (specified financial transactions)
  16. Income taxForm 10BD / 10BE — donations received in FY 2025-26 (80G / 35 institutions)

June 2026

  1. Income taxTDS/TCS payment — May 2026
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — May 2026
  3. GSTGSTR-1 (monthly) — May 2026
  4. GSTGSTR-1 IFF (QRMP, optional) — May 2026
  5. GSTGSTR-6 (input service distributors) — May 2026
  6. EPFEPF contribution + ECR — May 2026
  7. ESIESI contribution — May 2026
  8. Income taxAdvance tax — 1st instalment
  9. Income taxForm 16 & TDS/TCS certificates — Q4 FY 2025-26
  10. GSTGSTR-3B — May 2026
  11. GSTPMT-06 (QRMP monthly tax payment) — May 2026
  12. GSTGSTR-4 (composition, annual) — FY 2025-26
  13. Companies Act / ROCForm DPT-3 — deposits (where applicable)

July 2026

  1. Income taxTDS/TCS payment — June 2026
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — June 2026
  3. GSTGSTR-1 (monthly) — June 2026
  4. GSTGSTR-1 (quarterly, QRMP) — Q1 FY 2026-27
  5. GSTGSTR-6 (input service distributors) — June 2026
  6. EPFEPF contribution + ECR — June 2026
  7. ESIESI contribution — June 2026
  8. Income taxTCS quarterly return — Q1 FY 2026-27
  9. Income taxForm 15G/15H statement — Q1 FY 2026-27
  10. GSTCMP-08 — Q1 FY 2026-27 (composition dealers)
  11. GSTGSTR-3B — June 2026 (monthly filers)
  12. GSTGSTR-3B (QRMP) — Q1 FY 2026-27 (22nd or 24th, depending on the state)
  13. Income taxITR — no business income (ITR-1 / ITR-2) — FY 2025-26 (AY 2026-27)
  14. Income taxTDS quarterly return — Q1 FY 2026-27
  15. GSTQRMP option — opt in or out for Q2 FY 2026-27

August 2026

  1. Income taxTDS/TCS payment — July 2026
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — July 2026
  3. GSTGSTR-1 (monthly) — July 2026
  4. GSTGSTR-1 IFF (QRMP, optional) — July 2026
  5. GSTGSTR-6 (input service distributors) — July 2026
  6. EPFEPF contribution + ECR — July 2026
  7. ESIESI contribution — July 2026
  8. Income taxTDS/TCS certificates — Q1 FY 2026-27
  9. GSTGSTR-3B — July 2026
  10. GSTPMT-06 (QRMP monthly tax payment) — July 2026
  11. Income taxITR — non-audit business (ITR-3 / ITR-4) — FY 2025-26 (AY 2026-27)
  12. Partnership firmITR-5 — firms not liable to audit — FY 2025-26 (non-audit business due date; confirm on the e-filing portal)

September 2026

  1. Income taxTDS/TCS payment — August 2026
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — August 2026
  3. GSTGSTR-1 (monthly) — August 2026
  4. GSTGSTR-1 IFF (QRMP, optional) — August 2026
  5. GSTGSTR-6 (input service distributors) — August 2026
  6. EPFEPF contribution + ECR — August 2026
  7. ESIESI contribution — August 2026
  8. Income taxAdvance tax — 2nd instalment
  9. GSTGSTR-3B — August 2026
  10. GSTPMT-06 (QRMP monthly tax payment) — August 2026
  11. Companies Act / ROCAOC-4 (OPC) — FY 2025-26 (within 180 days of the year end)
  12. Companies Act / ROCCRA-2 — cost auditor appointment, FY 2026-27 (within 30 days of the board meeting or 180 days of the year, whichever is earlier)
  13. Income taxTax audit report (Sec 44AB) — FY 2025-26
  14. Income taxForm 10B / 10BB — audit report of trusts & institutions, FY 2025-26
  15. Partnership firmTax audit report for firms — FY 2025-26 (also decides the 31 October ITR date for the firm and its partners)
  16. MCADIR-3 KYC — KYC of directors and designated partners
  17. Companies Act / ROCAGM — FY 2025-26 (companies, by 30 Sept)

October 2026

  1. Income taxTDS/TCS payment — September 2026
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — September 2026
  3. GSTGSTR-1 (monthly) — September 2026
  4. GSTGSTR-1 (quarterly, QRMP) — Q2 FY 2026-27
  5. GSTGSTR-6 (input service distributors) — September 2026
  6. Companies Act / ROCADT-1 — appointment of auditor, FY 2025-26 AGM (within 15 days of the AGM; 14 Oct if the AGM was on 30 Sept)
  7. EPFEPF contribution + ECR — September 2026
  8. ESIESI contribution — September 2026
  9. Income taxTCS quarterly return — Q2 FY 2026-27
  10. Income taxForm 15G/15H statement — Q2 FY 2026-27
  11. GSTCMP-08 — Q2 FY 2026-27 (composition dealers)
  12. GSTGSTR-3B — September 2026 (monthly filers)
  13. GSTGSTR-3B (QRMP) — Q2 FY 2026-27 (22nd or 24th, depending on the state)
  14. GSTITC-04 (job work) — Apr – Sep 2026 (turnover above ₹5 crore)
  15. Companies Act / ROCCRA-4 — cost audit report, FY 2025-26 (within 30 days of receiving the report)
  16. LLPLLP Form 8 (accounts & solvency) — FY 2025-26
  17. Companies Act / ROCAOC-4 — FY 2025-26 (within 30 days of AGM) (no additional fee if filed by 31 Dec 2026 under MCA General Circular 05/2026; fees count from this date if filed later)
  18. MSMEMSME-1 — Apr – Sep 2026 (companies with micro/small supplier dues over 45 days)
  19. Income taxITR filing — audit cases — FY 2025-26 (AY 2026-27)
  20. Income taxForm 3CEB — transfer pricing report, FY 2025-26
  21. Income taxTDS quarterly return — Q2 FY 2026-27
  22. Partnership firmITR-5 — audited firms — FY 2025-26 (partners of audited firms file by the same date)
  23. GSTQRMP option — opt in or out for Q3 FY 2026-27

November 2026

  1. Income taxTDS/TCS payment — October 2026
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — October 2026
  3. GSTGSTR-1 (monthly) — October 2026
  4. ESIESI half-yearly return — Apr – Sep 2026 (within 42 days of the period; monthly online filing covers most employers)
  5. GSTGSTR-1 IFF (QRMP, optional) — October 2026
  6. GSTGSTR-6 (input service distributors) — October 2026
  7. EPFEPF contribution + ECR — October 2026
  8. ESIESI contribution — October 2026
  9. Income taxTDS/TCS certificates — Q2 FY 2026-27
  10. GSTGSTR-3B — October 2026
  11. GSTPMT-06 (QRMP monthly tax payment) — October 2026
  12. Companies Act / ROCMGT-7 / MGT-7A — FY 2025-26 (within 60 days of AGM) (no additional fee if filed by 31 Jan 2027 under MCA General Circular 05/2026; fees count from this date if filed later)
  13. Companies Act / ROCPAS-6 (share capital reconciliation) — Apr – Sep 2026 (unlisted public companies)
  14. Income taxITR — transfer pricing cases — FY 2025-26 (AY 2026-27)
  15. Income taxForm 3CEAA (master file) — FY 2025-26
  16. GSTLast date for FY 2025-26 ITC — claims and invoice amendments (or the GSTR-9 filing date, if earlier)

December 2026

  1. Income taxTDS/TCS payment — November 2026
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — November 2026
  3. GSTGSTR-1 (monthly) — November 2026
  4. GSTGSTR-1 IFF (QRMP, optional) — November 2026
  5. GSTGSTR-6 (input service distributors) — November 2026
  6. EPFEPF contribution + ECR — November 2026
  7. ESIESI contribution — November 2026
  8. Income taxAdvance tax — 3rd instalment
  9. GSTGSTR-3B — November 2026
  10. GSTPMT-06 (QRMP monthly tax payment) — November 2026
  11. Companies Act / ROCAOC-4 — last date without additional fee, FY 2025-26 (MCA General Circular 05/2026 dated 24 Oct 2026; the AGM date is not extended)
  12. GSTGSTR-9 & GSTR-9C (annual) — FY 2025-26
  13. Income taxBelated ITR — FY 2025-26 (AY 2026-27)

January 2027

  1. Income taxTDS/TCS payment — December 2026
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — December 2026
  3. GSTGSTR-1 (monthly) — December 2026
  4. GSTGSTR-1 (quarterly, QRMP) — Q3 FY 2026-27
  5. GSTGSTR-6 (input service distributors) — December 2026
  6. EPFEPF contribution + ECR — December 2026
  7. ESIESI contribution — December 2026
  8. Income taxTCS quarterly return — Q3 FY 2026-27
  9. Income taxForm 15G/15H statement — Q3 FY 2026-27
  10. GSTCMP-08 — Q3 FY 2026-27 (composition dealers)
  11. GSTGSTR-3B — December 2026 (monthly filers)
  12. GSTGSTR-3B (QRMP) — Q3 FY 2026-27 (22nd or 24th, depending on the state)
  13. Companies Act / ROCMGT-7 / MGT-7A — last date without additional fee, FY 2025-26 (MCA General Circular 05/2026 dated 24 Oct 2026)
  14. Income taxTDS quarterly return — Q3 FY 2026-27
  15. GSTQRMP option — opt in or out for Q4 FY 2026-27

February 2027

  1. Income taxTDS/TCS payment — January 2027
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — January 2027
  3. GSTGSTR-1 (monthly) — January 2027
  4. GSTGSTR-1 IFF (QRMP, optional) — January 2027
  5. GSTGSTR-6 (input service distributors) — January 2027
  6. EPFEPF contribution + ECR — January 2027
  7. ESIESI contribution — January 2027
  8. Income taxTDS/TCS certificates — Q3 FY 2026-27
  9. GSTGSTR-3B — January 2027
  10. GSTPMT-06 (QRMP monthly tax payment) — January 2027

March 2027

  1. Income taxTDS/TCS payment — February 2027
  2. GSTGSTR-7 / GSTR-8 (GST TDS & e-commerce TCS) — February 2027
  3. GSTGSTR-1 (monthly) — February 2027
  4. GSTGSTR-1 IFF (QRMP, optional) — February 2027
  5. GSTGSTR-6 (input service distributors) — February 2027
  6. EPFEPF contribution + ECR — February 2027
  7. ESIESI contribution — February 2027
  8. Income taxAdvance tax — 4th (final) instalment (also the single instalment for presumptive 44AD / 44ADA cases)
  9. GSTGSTR-3B — February 2027
  10. GSTPMT-06 (QRMP monthly tax payment) — February 2027
  11. Income taxRevised ITR — FY 2025-26 (AY 2026-27) (a fee applies to revisions after 31 December)
  12. GSTLUT (RFD-11) — for exports without tax in FY 2027-28
  13. GSTCMP-02 — opt into composition for FY 2027-28
  14. MSMEPay micro & small suppliers — before FY 2026-27 closes (dues past the 15/45-day MSMED Act limit are not deductible until paid)
  15. Partnership firmPartners' remuneration & interest — credit for FY 2026-27 within the deed and tax limits; TDS applies
  16. Income taxFY 2026-27 closes — settle advance tax, TDS and GST before year-end

How to read this: monthly entries refer to returns/payments of the previous month unless otherwise stated. Statutory dates may change by notification — always confirm on the official portal (GST, income tax, EPFO/ESI, MCA) before filing.

Other GST returns: GSTR-5 (non-resident taxable persons, 13th) and GSTR-5A (OIDAR, 20th). Monthly vs quarterly GSTR-1/GSTR-3B depends on turnover and QRMP enrolment.

Event-based filings (no fixed calendar date): ADT-1 for the first auditor within 15 days of the board appointing them (board must appoint within 30 days of incorporation); MGT-14 within 30 days of the resolution; DIR-12 within 30 days of a director change; INC-22 within 30 days of a change of registered office; BEN-2 within 30 days of a significant-beneficial-owner declaration; LLP Form 3 / Form 4 within 30 days of a change in the agreement or partners; and, for partnership firms, notice of a change in the firm, its partners or its place of business to the Registrar of Firms under the Indian Partnership Act, 1932. The Partnership Act itself has no annual return — a firm’s fixed dates come from income tax and GST.

GST due dates — month wise GSTR-9 annual return guide Advance tax instalments ITR due dates — AY 2026-27 LLP annual compliance

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