Compliance Calendar

Monthly outward supply return (GSTR-1) for March 2026. Due by 11 April 2026.

Monthly GST return (GSTR-3B) for March 2026 (≥₹5Cr turnover). Due by 20 April 2026.

TDS/TCS deducted in March 2026 must be deposited by 30 April 2026. This extended deadline (Rule 30) applies to both govt. and non-govt. deductors for March deductions only.

Monthly outward supply return (GSTR-1) for April 2026. Due by 11 May 2026.

Monthly GST return (GSTR-3B) for April 2026 (≥₹5Cr turnover). Due by 20 May 2026.

File Form 24Q (salary), 26Q (non-salary), and 27Q (foreign payments) for Q4 of FY 2025-26 (Jan–Mar 2026). Under new Income Tax Act 2025 (in force from 1 April 2026), forms may be redesignated.

Monthly outward supply return (GSTR-1) for May 2026. Due by 11 June 2026.

First instalment of advance tax for Tax Year 2026-27 (terminology under Income Tax Act 2025 replacing Assessment Year). Applicable to individuals with estimated tax > ₹10,000 and all companies/firms.

Salary TDS certificate (Form 138 under Income Tax Act 2025; equivalent to legacy Form 16) for FY 2025-26 must be issued to employees by 15 June 2026.

Monthly GST return (GSTR-3B) for May 2026 (≥₹5Cr turnover). Due by 20 June 2026.

Monthly outward supply return (GSTR-1) for June 2026. Due by 11 July 2026.

Annual Performance Report (Form FLA) under FEMA must be filed with RBI by 15 July by all companies/LLPs that have received FDI or made Overseas Direct Investment.

Monthly GST return (GSTR-3B) for June 2026 (≥₹5Cr turnover). Due by 20 July 2026.

File Form 24Q/26Q/27Q for Q1 (April–June 2026) by 31 July 2026. Failure attracts interest under Rule 30 and late filing fee under Section 234E (₹200/day, capped at TDS amount).

Income tax return for individuals, HUFs, and firms not requiring audit for Tax Year 2026-27 (FY 2025-26). Belated return attracts fee under Section 234F.

Monthly outward supply return (GSTR-1) for July 2026. Due by 11 August 2026.

Monthly GST return (GSTR-3B) for July 2026 (≥₹5Cr turnover). Due by 20 August 2026.

Monthly EPF (Employee + Employer @ 12% each) and ESI contributions for July 2026 due by 15 August. Filing ECR on EPFO portal and ESIC portal mandatory.

Monthly outward supply return (GSTR-1) for August 2026. Due by 11 September 2026.

Second instalment of advance tax for Tax Year 2026-27. Total paid must be at least 45% of assessed tax by 15 September.

Monthly GST return (GSTR-3B) for August 2026 (≥₹5Cr turnover). Due by 20 September 2026.

Tax audit u/s 44AB (under Income Tax Act 2025: equivalent provision) for FY 2025-26 must be e-filed by 30 September 2026. Under IT Act 2025, the consolidated audit form is Form 26 (replacing legacy Form 3CA/3CB and Form 3CD).

Annual General Meeting for companies with financial year ending 31 March 2026 must be held by 30 September 2026 (6 months from year-end under Section 96, Companies Act 2013).

Monthly outward supply return (GSTR-1) for September 2026. Due by 11 October 2026.

Monthly GST return (GSTR-3B) for September 2026 (≥₹5Cr turnover). Due by 20 October 2026.

Form AOC-4 (Financial Statements with Board Report) must be filed within 30 days of AGM (i.e., by 30 October if AGM was 30 September). Applies to companies under Companies Act 2013.

File Form 24Q/26Q/27Q for Q2 (July–September 2026) by 31 October 2026.

Income tax return for companies, LLPs, and individuals/firms requiring audit (Tax Year 2026-27). Belated return after this date attracts Section 234F fee up to ₹5,000.

Monthly outward supply return (GSTR-1) for October 2026. Due by 11 November 2026.

Monthly GST return (GSTR-3B) for October 2026 (≥₹5Cr turnover). Due by 20 November 2026.

Form MGT-7 (Annual Return) must be filed within 60 days of AGM. If AGM was 30 September 2026, MGT-7 is due by 29 November 2026. Signing by Company Secretary or Director mandatory.

Monthly outward supply return (GSTR-1) for November 2026. Due by 11 December 2026.

Third instalment of advance tax for Tax Year 2026-27. Total paid must be at least 75% of assessed tax by 15 December.

Monthly GST return (GSTR-3B) for November 2026 (≥₹5Cr turnover). Due by 20 December 2026.

Annual GST return (GSTR-9) for FY 2025-26 due by 31 December 2026. Mandatory for all registered persons with aggregate turnover exceeding ₹2 crore.

GSTR-9C (certified reconciliation statement) for FY 2025-26 due by 31 December 2026. Mandatory for taxpayers with turnover exceeding ₹5 crore. Self-certified since FY 2020-21.

Monthly outward supply return (GSTR-1) for December 2026. Due by 11 January 2027.

Monthly GST return (GSTR-3B) for December 2026 (≥₹5Cr turnover). Due by 20 January 2027.

File Form 24Q/26Q/27Q for Q3 (October–December 2026) by 31 January 2027. Late filing fee of ₹200/day plus interest under Section 201.

Monthly outward supply return (GSTR-1) for January 2027. Due by 11 February 2027.

Monthly GST return (GSTR-3B) for January 2027 (≥₹5Cr turnover). Due by 20 February 2027.

Monthly EPF and ESI contributions for January 2027 due by 15 February. Filing ECR on EPFO portal and ESIC portal mandatory.

Monthly outward supply return (GSTR-1) for February 2027. Due by 11 March 2027.

Final instalment of advance tax for Tax Year 2026-27. The full assessed tax liability must be paid by 15 March 2027. Any shortfall after this date attracts interest under Section 234B.

Monthly GST return (GSTR-3B) for February 2027 (≥₹5Cr turnover). Due by 20 March 2027.

Last day of FY 2026-27. Complete year-end provisions, accrue all outstanding liabilities, close ledger accounts. Also last day for tax planning — investments for Section 80C, 80D deductions (or equivalent under IT Act 2025) must be made by this date.