Resources

Compliance Calendar 2026-27

Statutory due dates for GST, income tax, TDS, and ROC filings — for the whole financial year, reviewed each month.

Last updated: 11 June 2026.

Next 14 days

GST11 JunGSTR-1Monthly GST filers (turnover > ₹5 cr or opted monthly)
GST13 JunIFFQRMP filers (optional)
GST13 JunGSTR-6Input Service Distributors
PF / ESI / PT15 JunEPFEmployers covered under EPF
PF / ESI / PT15 JunESIEmployers covered under ESI

Dates reflect statutory due dates as notified and may be extended by the authorities. Information is general and does not constitute professional advice or solicitation. Verify against the latest notification.

April 2026

DateWhat's dueWho it applies toNotes
07 AprIncome tax / TDS TDS / TCS — Deposit for the previous month for Mar 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 AprPF / ESI / PT PT — Professional-tax payment (Telangana) for Mar 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 AprGST GSTR-1 — Monthly outward-supplies return for Mar 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 AprGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Mar 2026QRMP filers (optional)Optional facility.
13 AprGST GSTR-6 — Input Service Distributor return for Mar 2026Input Service DistributorsIf missed: Late fee
15 AprPF / ESI / PT EPF — Provident-fund (ECR) deposit for Mar 2026Employers covered under EPFIf missed: Interest + damages
15 AprPF / ESI / PT ESI — Contribution deposit for Mar 2026Employers covered under ESIIf missed: Interest + damages
20 AprGST GSTR-3B — Monthly summary return & tax payment for Mar 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
30 AprIncome tax / TDS TDS — Deposit for MarchDeductorsIf missed: Interest u/s 201
30 AprROC / MCA MSME-1 — Dues to micro & small enterprises (Oct–Mar)Companies with MSME dues > 45 daysIf missed: Penalty under Companies Act

May 2026

DateWhat's dueWho it applies toNotes
07 MayIncome tax / TDS TDS / TCS — Deposit for the previous month for Apr 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 MayPF / ESI / PT PT — Professional-tax payment (Telangana) for Apr 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 MayGST GSTR-1 — Monthly outward-supplies return for Apr 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 MayGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Apr 2026QRMP filers (optional)Optional facility.
13 MayGST GSTR-6 — Input Service Distributor return for Apr 2026Input Service DistributorsIf missed: Late fee
15 MayPF / ESI / PT EPF — Provident-fund (ECR) deposit for Apr 2026Employers covered under EPFIf missed: Interest + damages
15 MayPF / ESI / PT ESI — Contribution deposit for Apr 2026Employers covered under ESIIf missed: Interest + damages
20 MayGST GSTR-3B — Monthly summary return & tax payment for Apr 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
30 MayROC / MCA LLP-11 — Annual returnAll LLPsIf missed: ₹100/day penalty
31 MayIncome tax / TDS TDS Return — Quarter 4 (Jan–Mar)DeductorsIf missed: Late fee u/s 234E
31 MayIncome tax / TDS Form 61A — Statement of Financial Transactions (SFT)Specified reporting entitiesIf missed: Penalty u/s 271FA

June 2026

DateWhat's dueWho it applies toNotes
07 JunIncome tax / TDS TDS / TCS — Deposit for the previous month for May 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 JunPF / ESI / PT PT — Professional-tax payment (Telangana) for May 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 JunGST GSTR-1 — Monthly outward-supplies return for May 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 JunGST IFF — Optional invoice furnishing (QRMP, months 1–2) for May 2026QRMP filers (optional)Optional facility.
13 JunGST GSTR-6 — Input Service Distributor return for May 2026Input Service DistributorsIf missed: Late fee
15 JunPF / ESI / PT EPF — Provident-fund (ECR) deposit for May 2026Employers covered under EPFIf missed: Interest + damages
15 JunPF / ESI / PT ESI — Contribution deposit for May 2026Employers covered under ESIIf missed: Interest + damages
15 JunIncome tax / TDS Advance Tax — 1st instalment (15%)Taxpayers with liability ≥ ₹10,000If missed: Interest u/s 234B/234C
15 JunIncome tax / TDS Form 16 — Issue to employeesEmployersIf missed: Penalty u/s 272A
20 JunGST GSTR-3B — Monthly summary return & tax payment for May 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
30 JunROC / MCA DPT-3 — Return of depositsCompanies (other than govt.)If missed: Penalty under Companies Act

July 2026

DateWhat's dueWho it applies toNotes
07 JulIncome tax / TDS TDS / TCS — Deposit for the previous month for Jun 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 JulPF / ESI / PT PT — Professional-tax payment (Telangana) for Jun 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 JulGST GSTR-1 — Monthly outward-supplies return for Jun 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 JulGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Jun 2026QRMP filers (optional)Optional facility.
13 JulGST GSTR-6 — Input Service Distributor return for Jun 2026Input Service DistributorsIf missed: Late fee
13 JulGST GSTR-1 (Q) — Quarterly outward supplies — Apr–Jun (QRMP)QRMP filersIf missed: Late fee
15 JulPF / ESI / PT EPF — Provident-fund (ECR) deposit for Jun 2026Employers covered under EPFIf missed: Interest + damages
15 JulPF / ESI / PT ESI — Contribution deposit for Jun 2026Employers covered under ESIIf missed: Interest + damages
18 JulGST CMP-08 — Composition tax — Apr–JunComposition dealersIf missed: Interest + late fee
20 JulGST GSTR-3B — Monthly summary return & tax payment for Jun 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
31 JulIncome tax / TDS TDS Return — Quarter 1 (Apr–Jun)DeductorsIf missed: Late fee u/s 234E
31 JulIncome tax / TDS ITR — Income-tax return — non-audit casesIndividuals, HUFs & firms not under auditIf missed: Late fee u/s 234F; interest u/s 234A

August 2026

DateWhat's dueWho it applies toNotes
07 AugIncome tax / TDS TDS / TCS — Deposit for the previous month for Jul 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 AugPF / ESI / PT PT — Professional-tax payment (Telangana) for Jul 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 AugGST GSTR-1 — Monthly outward-supplies return for Jul 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 AugGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Jul 2026QRMP filers (optional)Optional facility.
13 AugGST GSTR-6 — Input Service Distributor return for Jul 2026Input Service DistributorsIf missed: Late fee
15 AugPF / ESI / PT EPF — Provident-fund (ECR) deposit for Jul 2026Employers covered under EPFIf missed: Interest + damages
15 AugPF / ESI / PT ESI — Contribution deposit for Jul 2026Employers covered under ESIIf missed: Interest + damages
20 AugGST GSTR-3B — Monthly summary return & tax payment for Jul 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee

September 2026

DateWhat's dueWho it applies toNotes
07 SepIncome tax / TDS TDS / TCS — Deposit for the previous month for Aug 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 SepPF / ESI / PT PT — Professional-tax payment (Telangana) for Aug 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 SepGST GSTR-1 — Monthly outward-supplies return for Aug 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 SepGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Aug 2026QRMP filers (optional)Optional facility.
13 SepGST GSTR-6 — Input Service Distributor return for Aug 2026Input Service DistributorsIf missed: Late fee
15 SepPF / ESI / PT EPF — Provident-fund (ECR) deposit for Aug 2026Employers covered under EPFIf missed: Interest + damages
15 SepPF / ESI / PT ESI — Contribution deposit for Aug 2026Employers covered under ESIIf missed: Interest + damages
15 SepIncome tax / TDS Advance Tax — 2nd instalment (45% cumulative)Taxpayers with liability ≥ ₹10,000If missed: Interest u/s 234B/234C
20 SepGST GSTR-3B — Monthly summary return & tax payment for Aug 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
30 SepIncome tax / TDS 3CA/3CB-3CD — Tax-audit report u/s 44ABPersons liable to tax auditIf missed: Penalty u/s 271B
30 SepROC / MCA DIR-3 KYC — Director KYCEvery DIN holderIf missed: ₹5,000 penalty + DIN deactivation
30 SepROC / MCA AGM — Annual General Meeting — outer dateCompanies (FY ending 31 Mar)If missed: Penalty under Companies Act

October 2026

DateWhat's dueWho it applies toNotes
07 OctIncome tax / TDS TDS / TCS — Deposit for the previous month for Sep 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 OctPF / ESI / PT PT — Professional-tax payment (Telangana) for Sep 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 OctGST GSTR-1 — Monthly outward-supplies return for Sep 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 OctGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Sep 2026QRMP filers (optional)Optional facility.
13 OctGST GSTR-6 — Input Service Distributor return for Sep 2026Input Service DistributorsIf missed: Late fee
13 OctGST GSTR-1 (Q) — Quarterly outward supplies — Jul–Sep (QRMP)QRMP filersIf missed: Late fee
15 OctPF / ESI / PT EPF — Provident-fund (ECR) deposit for Sep 2026Employers covered under EPFIf missed: Interest + damages
15 OctPF / ESI / PT ESI — Contribution deposit for Sep 2026Employers covered under ESIIf missed: Interest + damages
18 OctGST CMP-08 — Composition tax — Jul–SepComposition dealersIf missed: Interest + late fee
20 OctGST GSTR-3B — Monthly summary return & tax payment for Sep 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
29 OctROC / MCA AOC-4 — Financial statements (≈29 Oct if AGM on 30 Sep)CompaniesWithin 30 days of AGM — actual date depends on your AGM date.If missed: ₹100/day penalty
30 OctROC / MCA LLP-8 — Statement of account & solvencyAll LLPsIf missed: ₹100/day penalty
31 OctIncome tax / TDS TDS Return — Quarter 2 (Jul–Sep)DeductorsIf missed: Late fee u/s 234E
31 OctIncome tax / TDS ITR — Income-tax return — audit casesTaxpayers liable to auditIf missed: Late fee u/s 234F; interest u/s 234A
31 OctROC / MCA MSME-1 — Dues to micro & small enterprises (Apr–Sep)Companies with MSME dues > 45 daysIf missed: Penalty under Companies Act

November 2026

DateWhat's dueWho it applies toNotes
07 NovIncome tax / TDS TDS / TCS — Deposit for the previous month for Oct 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 NovPF / ESI / PT PT — Professional-tax payment (Telangana) for Oct 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 NovGST GSTR-1 — Monthly outward-supplies return for Oct 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 NovGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Oct 2026QRMP filers (optional)Optional facility.
13 NovGST GSTR-6 — Input Service Distributor return for Oct 2026Input Service DistributorsIf missed: Late fee
15 NovPF / ESI / PT EPF — Provident-fund (ECR) deposit for Oct 2026Employers covered under EPFIf missed: Interest + damages
15 NovPF / ESI / PT ESI — Contribution deposit for Oct 2026Employers covered under ESIIf missed: Interest + damages
20 NovGST GSTR-3B — Monthly summary return & tax payment for Oct 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
29 NovROC / MCA MGT-7 / 7A — Annual return (≈28–29 Nov)CompaniesWithin 60 days of AGM — actual date depends on your AGM date.If missed: ₹100/day penalty

December 2026

DateWhat's dueWho it applies toNotes
07 DecIncome tax / TDS TDS / TCS — Deposit for the previous month for Nov 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 DecPF / ESI / PT PT — Professional-tax payment (Telangana) for Nov 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 DecGST GSTR-1 — Monthly outward-supplies return for Nov 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 DecGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Nov 2026QRMP filers (optional)Optional facility.
13 DecGST GSTR-6 — Input Service Distributor return for Nov 2026Input Service DistributorsIf missed: Late fee
15 DecPF / ESI / PT EPF — Provident-fund (ECR) deposit for Nov 2026Employers covered under EPFIf missed: Interest + damages
15 DecPF / ESI / PT ESI — Contribution deposit for Nov 2026Employers covered under ESIIf missed: Interest + damages
15 DecIncome tax / TDS Advance Tax — 3rd instalment (75% cumulative)Taxpayers with liability ≥ ₹10,000If missed: Interest u/s 234B/234C
20 DecGST GSTR-3B — Monthly summary return & tax payment for Nov 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
31 DecIncome tax / TDS ITR (belated) — Belated / revised return (AY 2026-27)Taxpayers who missed the original dateIf missed: Higher late fee; lost carry-forward
31 DecGST GSTR-9 / 9C — Annual return & reconciliation (FY 2025-26)Regular taxpayers (9C if turnover > ₹5 cr)If missed: Late fee

January 2027

DateWhat's dueWho it applies toNotes
07 JanIncome tax / TDS TDS / TCS — Deposit for the previous month for Dec 2026Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 JanPF / ESI / PT PT — Professional-tax payment (Telangana) for Dec 2026Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 JanGST GSTR-1 — Monthly outward-supplies return for Dec 2026Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 JanGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Dec 2026QRMP filers (optional)Optional facility.
13 JanGST GSTR-6 — Input Service Distributor return for Dec 2026Input Service DistributorsIf missed: Late fee
13 JanGST GSTR-1 (Q) — Quarterly outward supplies — Oct–Dec (QRMP)QRMP filersIf missed: Late fee
15 JanPF / ESI / PT EPF — Provident-fund (ECR) deposit for Dec 2026Employers covered under EPFIf missed: Interest + damages
15 JanPF / ESI / PT ESI — Contribution deposit for Dec 2026Employers covered under ESIIf missed: Interest + damages
18 JanGST CMP-08 — Composition tax — Oct–DecComposition dealersIf missed: Interest + late fee
20 JanGST GSTR-3B — Monthly summary return & tax payment for Dec 2026Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
31 JanIncome tax / TDS TDS Return — Quarter 3 (Oct–Dec)DeductorsIf missed: Late fee u/s 234E

February 2027

DateWhat's dueWho it applies toNotes
07 FebIncome tax / TDS TDS / TCS — Deposit for the previous month for Jan 2027Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 FebPF / ESI / PT PT — Professional-tax payment (Telangana) for Jan 2027Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 FebGST GSTR-1 — Monthly outward-supplies return for Jan 2027Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 FebGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Jan 2027QRMP filers (optional)Optional facility.
13 FebGST GSTR-6 — Input Service Distributor return for Jan 2027Input Service DistributorsIf missed: Late fee
15 FebPF / ESI / PT EPF — Provident-fund (ECR) deposit for Jan 2027Employers covered under EPFIf missed: Interest + damages
15 FebPF / ESI / PT ESI — Contribution deposit for Jan 2027Employers covered under ESIIf missed: Interest + damages
20 FebGST GSTR-3B — Monthly summary return & tax payment for Jan 2027Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee

March 2027

DateWhat's dueWho it applies toNotes
07 MarIncome tax / TDS TDS / TCS — Deposit for the previous month for Feb 2027Deductors / collectorsFor March, deposit by 30 April.If missed: Interest u/s 201 (1–1.5% p.m.) + penalty
10 MarPF / ESI / PT PT — Professional-tax payment (Telangana) for Feb 2027Telangana employers (state-specific)State-specific — Telangana. Confirm current date/amount.If missed: Interest + penalty
11 MarGST GSTR-1 — Monthly outward-supplies return for Feb 2027Monthly GST filers (turnover > ₹5 cr or opted monthly)If missed: Late fee + blocks recipient ITC
13 MarGST IFF — Optional invoice furnishing (QRMP, months 1–2) for Feb 2027QRMP filers (optional)Optional facility.
13 MarGST GSTR-6 — Input Service Distributor return for Feb 2027Input Service DistributorsIf missed: Late fee
15 MarPF / ESI / PT EPF — Provident-fund (ECR) deposit for Feb 2027Employers covered under EPFIf missed: Interest + damages
15 MarPF / ESI / PT ESI — Contribution deposit for Feb 2027Employers covered under ESIIf missed: Interest + damages
15 MarIncome tax / TDS Advance Tax — 4th instalment (100%)Taxpayers with liability ≥ ₹10,000If missed: Interest u/s 234B/234C
20 MarGST GSTR-3B — Monthly summary return & tax payment for Feb 2027Monthly GST filersQRMP filers file quarterly (22nd / 24th by state group).If missed: Interest 18% p.a. + late fee
31 MarGST LUT — Renewal for exporters (FY 2027-28)Exporters supplying without IGST paymentIf missed: Loss of zero-rated facility
31 MarOther FY end — Financial year 2026-27 endsAllClose books; plan tax-saving investments.
FAQ

Deadlines, explained.

What happens if I miss the GSTR-3B due date?

Late filing attracts interest at 18% per annum on the tax payable, plus a per-day late fee. Your input-tax-credit and the recipient's credit can also be affected, so it's best to file even a nil return on time.

Is the income-tax return due date the same for everyone?

No. Individuals and firms not subject to audit usually file by 31 July; taxpayers under audit and companies have later dates (around 31 October), after the tax-audit report. A belated return can be filed until 31 December with a late fee.

What is the QRMP scheme?

Quarterly Return, Monthly Payment — small GST taxpayers (turnover up to ₹5 crore) can file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Due dates differ from monthly filers (e.g., GSTR-3B on the 22nd or 24th by state group).

When do companies file their annual returns with ROC?

After the AGM (outer date 30 September for a March year-end), AOC-4 (financials) is filed within 30 days and MGT-7/7A (annual return) within 60 days — so typically late October and late November respectively.

Do these dates change?

Yes. The government issues extensions and amendments through the year. The dates here are the standard statutory due dates; always confirm against the latest notification before relying on them — or write to us.

Questions about a deadline that applies to you?

Tell us your business type and we'll point you to what's due — and when.

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