FY 2026-27 • AY 2027-28 • MCA, CBDT, CBIC & EPFO
Statutory Compliance Calendar
An interactive, high-density regulatory schedule for CFOs, financial controllers, tax directors, and business promoters. Track, filter, and plan filing deadlines across MCA21 V3, CBDT Direct Taxes, CBIC Indirect Taxes & GST, and Social Security statutes with explicit penalty safeguards.
128+ Milestones
4 Regulators
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MCA21 • Income Tax • GSTOfficial Regulatory PortalsMinistry of Corporate Affairs, CBDT, CBIC & EPFO
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118 Statutory Events
Financial Year 2026-27 TimelineApr 2026 â Mar 2027
Statutory Authority & Regime
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April 2026
Q1 (April – June)07 Apr 2026Challan ITNS 281 (TDS/TCS)
TDS / TCS Deposit for March Deductions (Non-Govt)
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All corporate & non-corporate deductors deducting tax at source in March
Deposit of tax deducted / collected at source for all routine March deductions under Sections 192 to 195. Note: Year-end provision TDS has an extended cutoff to 30 April.
Statutory Penalty Safeguard:Interest @ 1.5% per month or part thereof under Section 201(1A); disallowance of 30% expenditure under Section 40(a)(ia).
Central Board of Direct Taxes (CBDT)File Return
11 Apr 2026GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for March
CGST Act, 2017â¢Section 37 & Rule 59
All regular monthly GST registered taxpayers with aggregate turnover > ₹5 Crore
Mandatory declaration of all B2B, B2CL, B2CS, export invoices, debit/credit notes issued during March. Auto-populates GSTR-2B of recipients.
Statutory Penalty Safeguard:Late fee ₹50/day (₹20/day for NIL returns) under Section 47; blocking of subsequent period E-Way Bill generation.
CBIC & GSTNFile Return
13 Apr 2026GSTR-1 (QRMP Quarterly)
Quarterly Statement of Outward Supplies (Q4 Jan-Mar)
CGST Act, 2017â¢Section 37 & Rule 59(1)
Quarterly filers opted under the QRMP Scheme (Turnover up to ₹5 Crore)
Comprehensive quarterly outward supplies return for the 4th quarter (January to March) reconciling invoices previously uploaded via IFF.
Statutory Penalty Safeguard:Late fee ₹50/day (₹20/day for NIL returns); recipient input tax credit blocked in Form GSTR-2B.
CBIC & GSTNFile Return
13 Apr 2026GSTR-6 (Monthly ISD)
Input Service Distributor (ISD) Return for March
CGST Act, 2017â¢Section 39(4) & Rule 65
All multi-branch businesses registered as Input Service Distributors
Distribution of common input tax credits incurred on input services across distinct registrations under same PAN.
Statutory Penalty Safeguard:Late fee ₹50/day under Section 47; recipient units face ITC rejection.
CBIC & GSTNFile Return
14 Apr 2026Form 16B / 16C / 16D
TDS Certificates for Property, Rent & Contractor Payments
Income-tax Act, 2025 / 1961â¢Section 203 & Rule 31
Deductors deducting tax under Sec 194-IA (property), 194-IB (rent), 194M in Feb
Furnishing TDS certificates downloaded from TRACES portal to the deductees for tax withheld in the preceding month.
Statutory Penalty Safeguard:Mandatory penalty ₹100 per day of default under Section 272A(2)(g).
Central Board of Direct Taxes (CBDT)File Return
15 Apr 2026EPFO ECR & ESIC Monthly Challan
EPF & ESIC Monthly Contribution Deposit for March
EPF & MP Act, 1952 / ESI Act, 1948â¢EPF Scheme Para 38 & ESI Reg 31
Establishments with 20+ employees (PF) or 10+ employees earning <= ₹21,000 (ESIC)
Electronic Challan-cum-Return (ECR) submission and electronic remittance of employee and employer statutory social security contributions.
Statutory Penalty Safeguard:Damages under Section 14B up to 25% p.a., interest @ 12% p.a. under Sec 7Q; permanent disallowance of employee contribution under Section 36(1)(va).
EPFO & ESICFile Return
18 Apr 2026CMP-08
Composition Scheme Statement-cum-Challan for Q4 Jan-Mar
CGST Act, 2017â¢Section 10 & Rule 62
Composition dealers and small service providers under Notification 02/2019
Summary declaration of self-assessed tax payable on turnover for the quarter ending 31 March.
Statutory Penalty Safeguard:Interest @ 18% p.a. under Section 50; cancellation of composition levy approval.
CBIC & GSTNFile Return
20 Apr 2026GSTR-3B (Monthly)
Summary Tax Return & Net Tax Settlement for March
CGST Act, 2017â¢Section 39 & Rule 61
All regular monthly GST taxpayers with turnover > ₹5 Crore
Reconciliation of eligible Input Tax Credit (ITC) with GSTR-2B, discharge of output tax liability via electronic credit and cash ledgers.
Statutory Penalty Safeguard:Late fee ₹50/day (₹20/day for NIL returns); interest @ 18% p.a. on net cash tax liability; blocking of e-way bill facility.
CBIC & GSTNFile Return
22 Apr 2026GSTR-3B (QRMP Category 1)
Quarterly Return for Q4 Jan-Mar (Category 1 States)
CGST Act, 2017â¢Section 39 & Rule 61
Taxpayers in Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, DNH & DD, Puducherry, Lakshadweep
Final quarterly summary return and reconciliation of monthly challans paid via PMT-06 for the 4th quarter.
Statutory Penalty Safeguard:Late fee ₹50/day up to maximum statutory ceiling; 18% p.a. interest on delayed cash payments.
CBIC & GSTNFile Return
24 Apr 2026GSTR-3B (QRMP Category 2)
Quarterly Return for Q4 Jan-Mar (Category 2 States)
CGST Act, 2017â¢Section 39 & Rule 61
Taxpayers in Punjab, Haryana, Himachal Pradesh, Delhi, Chandigarh, J&K, Ladakh, UP, Uttarakhand, Rajasthan, Bihar, WB, Odisha, North East
Quarterly net tax settlement and GSTR-2B reconciliation for registered entities in northern and eastern states.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.; input tax credit mismatch notices under DRC-01B.
CBIC & GSTNFile Return
30 Apr 2026Form GST RFD-11 (LUT)
Filing of Letter of Undertaking for Zero-Rated Exports FY 2026-27
CGST Act, 2017â¢Section 16 & Rule 96A
All exporters of goods and services intending to export without IGST payment
Online submission of Letter of Undertaking (LUT) to enable export of goods/services or supplies to SEZ developers/units without upfront IGST payment.
Statutory Penalty Safeguard:Mandatory IGST payment on exports with delayed refund cycles; loss of working capital liquidity.
CBIC & GSTNFile Return
30 Apr 2026Challan ITNS 281 (TDS Provisions)
TDS Deposit on Year-End Accruals & Balance Sheet Provisions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30(2)
Entities making year-end expense provisions (audit fees, professional fees, contractor accruals)
Deposit of TDS deducted on books of accounts provisions credited to expense accounts on 31 March (extended due date under Rule 30).
Statutory Penalty Safeguard:30% permanent disallowance of corresponding expense in corporate / partnership computation under Section 40(a)(ia).
Central Board of Direct Taxes (CBDT)File Return
30 Apr 2026Form MSME-1 (Oct-Mar)
Half-Yearly Return of Outstanding MSME Dues (H2)
Companies Act, 2013â¢Section 405 & MSME Order 2019
Specified companies having overdue supplier balances to micro/small enterprises exceeding 45 days
Mandatory disclosure of vendor PAN, outstanding amount, reason for delay, and date from which payment is overdue.
Statutory Penalty Safeguard:Company penalty ₹20,000 + ₹1,000/day; officer in default liable to fine up to ₹3,00,000 under Section 405(4).
Ministry of Corporate Affairs (MCA21 V3)File Return
May 2026
Q1 (April – June)07 May 2026Challan ITNS 281
TDS / TCS Deposit for April Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax during the month of April
Electronic payment of tax deducted on salaries (192), contracts (194C), professional fees (194J), rent (194I), and partner remunerations (194T).
Statutory Penalty Safeguard:Interest @ 1.5% per month from deduction date; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 May 2026GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for April
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
Upload of April B2B and export invoices with mandatory 6-digit / 4-digit HSN codes.
Statutory Penalty Safeguard:Late fee ₹50/day; buyer credit withheld in GSTR-2B.
CBIC & GSTNFile Return
13 May 2026IFF (Invoice Furnishing Facility)
Optional B2B Invoice Upload for April (QRMP)
CGST Act, 2017â¢Rule 59(2)
QRMP taxpayers wishing to pass ITC to B2B buyers for April transactions
Permits quarterly filers to upload up to ₹50 Lakhs of B2B invoices for April to reflect in recipient's GSTR-2B.
Statutory Penalty Safeguard:Window closes permanently on 13th; buyer cannot claim ITC in April.
CBIC & GSTNFile Return
15 May 2026EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for April Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
Covered establishments employing 20+ (PF) or 10+ (ESI) staff
Deposit of 12% employee + 12% employer PF contributions along with 0.75% + 3.25% ESIC contributions.
Statutory Penalty Safeguard:Permanent disallowance of employee portion under Sec 36(1)(va); damages under Sec 14B.
EPFO & ESICFile Return
20 May 2026GSTR-3B (Monthly)
Monthly Return & Tax Settlement for April
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
Declaration of April output liability, claim of ITC based on GSTR-2B, and cash tax payment.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a. on cash liability.
CBIC & GSTNFile Return
25 May 2026Challan PMT-06
Monthly Tax Payment for Month 1 (April) under QRMP
CGST Act, 2017â¢Rule 87 & Circular 143/2020
QRMP quarterly filers having tax liability in April
Deposit of tax via Fixed Sum Method (35% of previous quarter cash tax) or Self-Assessment Method for April.
Statutory Penalty Safeguard:Interest @ 18% p.a. if actual tax exceeds fixed sum or if delayed.
CBIC & GSTNFile Return
30 May 2026Form 11 (LLP Annual Return)
Annual Return of Limited Liability Partnerships for FY 2025-26
Limited Liability Partnership Act, 2008â¢Section 35 & Rule 25(1)
Every registered Limited Liability Partnership (irrespective of business turnover or operations)
Mandatory annual filing detailing partner capital contributions, partners count, turnover details, and designated partners list. Must be certified by a Practising CA/CS for LLPs with turnover > ₹5 Cr or contribution > ₹50 Lakhs.
MCA21 V3 Online e-Filing Verification
Statutory Penalty Safeguard:Continuing late fee of ₹100 per day without any upper ceiling under Section 69; designated partner prosecution.
Ministry of Corporate Affairs (MCA21 V3)File Return
31 May 2026Form 24Q / 26Q / 27Q / 27EQ
Quarterly TDS/TCS Statement for Q4 Jan-Mar
Income-tax Act, 2025 / 1961â¢Section 200(3) & Rule 31A
All corporate & audited non-corporate deductors deducting tax during Q4
Consolidated quarterly return reporting salary TDS (24Q), non-salary payments (26Q), foreign remittances (27Q), and tax collected at source (27EQ).
Statutory Penalty Safeguard:Mandatory late filing fee of ₹200/day under Section 234E; penalty between ₹10,000 to ₹1,00,000 under Section 271H.
Central Board of Direct Taxes (CBDT)File Return
31 May 2026Form 61A (SFT)
Statement of Financial Transactions (SFT) for FY 2025-26
Income-tax Act, 2025 / 1961â¢Section 285BA & Rule 114E
Banks, financial institutions, companies issuing shares/debentures, and entities receiving cash > ₹2 Lakhs
Reporting specified financial transactions: cash receipts > ₹2 Lakh for sale of goods/services, high-value securities, buybacks, or dividend payouts.
Statutory Penalty Safeguard:Penalty ₹500 per day of default; ₹1,000 per day after notice under Section 271FA; ₹50,000 penalty for inaccurate information.
Central Board of Direct Taxes (CBDT)File Return
June 2026
Q1 (April – June)07 Jun 2026Challan ITNS 281
TDS / TCS Deposit for May Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in May
Deposit of TDS/TCS with NSDL/Protean or direct e-filing portal via net banking or debit card.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Jun 2026GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for May
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
Submission of May invoice data to ensure recipient input credit availability.
Statutory Penalty Safeguard:Late fee ₹50/day; e-way bill blocking.
CBIC & GSTNFile Return
13 Jun 2026IFF (Invoice Furnishing Facility)
Optional B2B Invoice Upload for May (QRMP)
CGST Act, 2017â¢Rule 59(2)
QRMP quarterly taxpayers
Invoice upload for May supplies up to ₹50 Lakhs limit.
Statutory Penalty Safeguard:Window closes permanently on 13th.
CBIC & GSTNFile Return
15 Jun 2026Challan ITNS 280 (Advance Tax Q1)
Advance Tax 1st Instalment (15% of Estimated Tax Liability)
Income-tax Act, 2025 / 1961â¢Sections 208, 209 & 211
All taxpayers whose estimated net annual income tax liability exceeds ₹10,000
Remittance of at least 15% of the total estimated income tax liability for Financial Year 2026-27 (Assessment Year 2027-28) via Challan ITNS 280 (Major Head 0020 for companies / 0021 for others).
Statutory Penalty Safeguard:Mandatory penal interest @ 1% per month for shortfall or deferment under Section 234C.
Central Board of Direct Taxes (CBDT)File Return
15 Jun 2026EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for May Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All covered employers under EPF and ESIC
Electronic contribution payment and wage member return filing for May.
Statutory Penalty Safeguard:Damages under 14B; disallowance of employer & employee tax deduction.
EPFO & ESICFile Return
15 Jun 2026Form 16 (Part A & Part B)
Issuance of Annual Salary TDS Certificate to Employees
Income-tax Act, 2025 / 1961â¢Section 203 & Rule 31(1)(a)
All employers deducting tax on salaries under Section 192 in FY 2025-26
Delivery of digitally signed Form 16 (Part A from TRACES + Part B salary computation) to all employees to enable individual ITR filing.
Statutory Penalty Safeguard:Penalty ₹100 per day of default for each employee certificate under Section 272A(2)(g).
Central Board of Direct Taxes (CBDT)File Return
20 Jun 2026GSTR-3B (Monthly)
Monthly Return & Tax Settlement for May
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
Settlement of net GST liability for May supplies after adjusting GSTR-2B credits.
Statutory Penalty Safeguard:Late fee ₹50/day; 18% p.a. interest.
CBIC & GSTNFile Return
25 Jun 2026Challan PMT-06
Monthly Tax Payment for Month 2 (May) under QRMP
CGST Act, 2017â¢Rule 87
QRMP taxpayers having tax dues for May
Deposit of interim monthly tax under QRMP scheme.
Statutory Penalty Safeguard:Interest @ 18% p.a. on delay.
CBIC & GSTNFile Return
30 Jun 2026Form DPT-3
Annual Return of Deposits & Non-Deposit Borrowings for FY 2025-26
Companies Act, 2013â¢Section 73 & Rule 16
All Private and Public Companies (except Banking and NBFCs)
Mandatory annual disclosure of deposits, unsecured loans from directors/relatives, bank borrowings, commercial paper, and inter-corporate loans outstanding as on 31 March 2026. Auditor certificate mandatory for deposits.
MCA Rule 16 Statutory Verification
Statutory Penalty Safeguard:Severe penal fine: Minimum ₹1 Crore or twice the deposit amount up to ₹10 Crore under Section 76A; imprisonment up to 7 years for officers in default.
Ministry of Corporate Affairs (MCA21 V3)File Return
July 2026
Q2 (July – September)07 Jul 2026Challan ITNS 281
TDS / TCS Deposit for June Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in June
Monthly tax deduction remittance to the central government.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Jul 2026GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for June
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
Upload of June outward invoices completing Q1 monthly returns.
Statutory Penalty Safeguard:Late fee ₹50/day; e-way bill blocking.
CBIC & GSTNFile Return
13 Jul 2026GSTR-1 (QRMP Quarterly)
Quarterly Statement of Outward Supplies for Q1 Apr-Jun
CGST Act, 2017â¢Section 37 & Rule 59(1)
All QRMP quarterly filers
Full Q1 outward supply return incorporating April and May IFF submissions.
Statutory Penalty Safeguard:Late fee ₹50/day; buyer credit withheld.
CBIC & GSTNFile Return
15 Jul 2026EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for June Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All registered establishments with covered employees
Statutory monthly social security contributions deposit for June.
Statutory Penalty Safeguard:Damages under 14B; loss of employee PF tax deduction under 36(1)(va).
EPFO & ESICFile Return
18 Jul 2026CMP-08
Composition Statement-cum-Challan for Q1 Apr-Jun
CGST Act, 2017â¢Section 10 & Rule 62
Dealers registered under GST Composition Scheme
Self-assessed quarterly turnover declaration and composition tax settlement.
Statutory Penalty Safeguard:Interest @ 18% p.a. on tax amount.
CBIC & GSTNFile Return
20 Jul 2026GSTR-3B (Monthly)
Monthly Return & Tax Settlement for June
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
Q1 close monthly tax settlement and input credit utilization.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
22 Jul 2026GSTR-3B (QRMP Category 1)
Quarterly Return for Q1 Apr-Jun (Category 1 States)
CGST Act, 2017â¢Section 39 & Rule 61
QRMP taxpayers in southern and western states/UTs
Quarterly reconciliation and settlement of final tax liability.
Statutory Penalty Safeguard:Late fee ₹50/day; interest on delayed balance.
CBIC & GSTNFile Return
24 Jul 2026GSTR-3B (QRMP Category 2)
Quarterly Return for Q1 Apr-Jun (Category 2 States)
CGST Act, 2017â¢Section 39 & Rule 61
QRMP taxpayers in Punjab, Delhi NCR, Haryana, UP, and northern states
Final quarterly return for Q1 with ITC ledger reconciliation.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
31 Jul 2026ITR-1 / ITR-2 / ITR-3 / ITR-4 / ITR-5
Income Tax Return Filing for Non-Audit Assessees (AY 2026-27)
Income-tax Act, 2025 / 1961â¢Section 139(1)
Individuals, salaried employees, HUFs, and non-audit partnership firms
Statutory deadline for furnishing annual income tax returns for assessees not subject to tax audit under Section 44AB. Form ITR-1 (Sahaj), ITR-2 (capital gains/multiple properties), ITR-4 (Sugam presumptive 44AD/44ADA), and non-audit ITR-5.
Statutory Non-Audit Cutoff
Statutory Penalty Safeguard:Mandatory late filing fee up to ₹5,000 under Section 234F; forfeiture of right to carry forward business and capital losses under Section 80; penal interest under Sections 234A, 234B, and 234C.
Central Board of Direct Taxes (CBDT)File Return
31 Jul 2026Form 24Q / 26Q / 27Q / 27EQ
Quarterly TDS/TCS Statement for Q1 Apr-Jun (incl. Sec 194T)
Income-tax Act, 2025 / 1961â¢Section 194T & 200(3)
All deductors; especially Partnership Firms & LLPs paying salary/interest/bonus to partners
Submission of Q1 TDS statements. Critical Note: Reporting of tax deducted under Section 194T @ 10% on payments/credits made to partners (salary, remuneration, interest, commission, or bonus exceeding ₹20,000 in aggregate).
Section 194T Partner TDS Compliance
Statutory Penalty Safeguard:Late filing fee ₹200/day under Section 234E; penalty ₹10,000 to ₹1,00,000 under Section 271H.
Central Board of Direct Taxes (CBDT)File Return
August 2026
Q2 (July – September)07 Aug 2026Challan ITNS 281
TDS / TCS Deposit for July Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in July
Remittance of tax deducted at source for July payments.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Aug 2026GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for July
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
Upload of July outward sales and tax invoices.
Statutory Penalty Safeguard:Late fee ₹50/day; e-way bill blocking.
CBIC & GSTNFile Return
13 Aug 2026IFF (Invoice Furnishing Facility)
Optional B2B Invoice Upload for July (QRMP)
CGST Act, 2017â¢Rule 59(2)
QRMP quarterly filers
Uploading July B2B invoices up to ₹50 Lakhs limit.
Statutory Penalty Safeguard:Window closes on 13th August.
CBIC & GSTNFile Return
15 Aug 2026EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for July Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All covered employers under EPF and ESIC
Deposit of mandatory employee and employer social security dues for July.
Statutory Penalty Safeguard:Damages under Section 14B; disallowance under Section 36(1)(va).
EPFO & ESICFile Return
15 Aug 2026Form 16A (Quarterly)
Quarterly TDS Certificate for Non-Salary Payments (Q1)
Income-tax Act, 2025 / 1961â¢Section 203 & Rule 31(1)(b)
All deductors who filed Form 26Q / 27Q for Q1 Apr-Jun
Issuance of TRACES-generated Form 16A certificates to contractors, professionals, landlords, and partners for tax deducted during Q1.
Statutory Penalty Safeguard:Penalty ₹100 per day of default for each certificate under Section 272A(2)(g).
Central Board of Direct Taxes (CBDT)File Return
20 Aug 2026GSTR-3B (Monthly)
Monthly Return & Tax Settlement for July
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
Monthly tax reconciliation and payment for July transactions.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
25 Aug 2026Challan PMT-06
Monthly Tax Payment for Month 1 (July) under QRMP
CGST Act, 2017â¢Rule 87
QRMP quarterly taxpayers
Interim deposit of July GST liability.
Statutory Penalty Safeguard:Interest @ 18% p.a. on delay.
CBIC & GSTNFile Return
September 2026
Q2 (July – September)07 Sep 2026Challan ITNS 281
TDS / TCS Deposit for August Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in August
Monthly statutory TDS remittance for August transactions.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Sep 2026GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for August
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
Upload of August B2B and consumer outward supply invoices.
Statutory Penalty Safeguard:Late fee ₹50/day; e-way bill blocking.
CBIC & GSTNFile Return
13 Sep 2026IFF (Invoice Furnishing Facility)
Optional B2B Invoice Upload for August (QRMP)
CGST Act, 2017â¢Rule 59(2)
QRMP taxpayers
Upload of August B2B sales data for buyer credit claim.
Statutory Penalty Safeguard:Window closes permanently on 13th September.
CBIC & GSTNFile Return
15 Sep 2026Challan ITNS 280 (Advance Tax Q2)
Advance Tax 2nd Instalment (Cumulative 45% of Tax Liability)
Income-tax Act, 2025 / 1961â¢Sections 208, 209 & 211
All corporate and individual assessees with estimated tax > ₹10,000
Cumulative remittance of not less than 45% of the total estimated income tax liability for FY 2026-27 (AY 2027-28) via Challan ITNS 280.
Statutory Penalty Safeguard:Penal interest @ 1% per month for shortfall or deferment under Section 234C.
Central Board of Direct Taxes (CBDT)File Return
15 Sep 2026EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for August Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All registered establishments under EPF & ESIC
Monthly electronic remittance of statutory social security contributions.
Statutory Penalty Safeguard:Damages under Section 14B; disallowance under Section 36(1)(va).
EPFO & ESICFile Return
20 Sep 2026GSTR-3B (Monthly)
Monthly Return & Tax Settlement for August
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
Monthly tax settlement and electronic cash ledger utilization.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
25 Sep 2026Challan PMT-06
Monthly Tax Payment for Month 2 (August) under QRMP
CGST Act, 2017â¢Rule 87
QRMP quarterly taxpayers
Second month interim tax payment for Q2 under QRMP.
Statutory Penalty Safeguard:Interest @ 18% p.a. on delay.
CBIC & GSTNFile Return
30 Sep 2026Form 3CA / 3CB & Form 3CD (Tax Audit)
Tax Audit Report Submission under Section 44AB for FY 2025-26
Income-tax Act, 2025 / 1961â¢Section 44AB & Rule 6G
Businesses with turnover > ₹1 Cr (₹10 Cr if cash transactions <= 5%) & professionals with gross receipts > ₹50 Lakhs (₹75 Lakhs under 44ADA 95% digital)
Statutory submission of audited statements and Form 3CD by a Practising Chartered Accountant with mandatory Unique Document Identification Number (UDIN). Covers 44 clauses including depreciation, disallowances under 40(a)(ia), 43B, 269SS/ST, and MSME 43B(h) payment verification.
Mandatory UDIN Authentication Required
Statutory Penalty Safeguard:Drastic statutory penalty under Section 271B: 0.5% of total turnover / gross receipts, or ₹1,50,000, whichever is lower.
Central Board of Direct Taxes (CBDT)File Return
30 Sep 2026Form DIR-3 KYC / DIR-3 KYC-WEB
Annual KYC Verification for All DIN Holders
Companies Act, 2013â¢Section 153 & Rule 12A
Every individual holding a Director Identification Number (DIN) allotted on or before 31 March
Annual verification of director identity, email, mobile OTP (or full e-Form DIR-3 KYC with digital signature for changed details or first-time filers).
Rule 12A Strict DIN Deactivation
Statutory Penalty Safeguard:Immediate deactivation of Director Identification Number (DIN status marked 'Deactivated due to non-filing of DIR-3 KYC'); statutory late fee of ₹5,000 per DIN for reactivation.
Ministry of Corporate Affairs (MCA21 V3)File Return
30 Sep 2026Statutory AGM Convening
Holding of Annual General Meeting (AGM) for FY 2025-26
Companies Act, 2013â¢Section 96(1)
All companies (other than One Person Company - OPC)
Statutory deadline to convene the Annual General Meeting within 6 months from the financial year close to adopt audited balance sheet, director's report, and declare dividends.
Statutory Penalty Safeguard:Fine up to ₹1,00,000 + ₹5,000 per day of continuing default on company and every officer in default under Section 99.
Ministry of Corporate Affairs (MCA21 V3)File Return
October 2026
Q3 (October – December)07 Oct 2026Challan ITNS 281
TDS / TCS Deposit for September Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in September
Deposit of half-year close tax deductions.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Oct 2026GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for September
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
September outward supplies return. Critical: Final period to report any missed credit/debit notes or amendments for FY 2025-26 under Section 16(4)/37(3).
Statutory Penalty Safeguard:Late fee ₹50/day; forfeiture of ability to amend prior year invoices after 30 November.
CBIC & GSTNFile Return
13 Oct 2026GSTR-1 (QRMP Quarterly)
Quarterly Statement of Outward Supplies for Q2 Jul-Sep
CGST Act, 2017â¢Section 37 & Rule 59(1)
QRMP quarterly filers
Q2 quarterly sales return submission.
Statutory Penalty Safeguard:Late fee ₹50/day; recipient credit withheld.
CBIC & GSTNFile Return
15 Oct 2026EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for September Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All registered establishments under EPF & ESIC
Statutory deposit of employee & employer payroll contributions for September.
Statutory Penalty Safeguard:Damages under 14B; disallowance under Section 36(1)(va).
EPFO & ESICFile Return
18 Oct 2026CMP-08
Composition Statement-cum-Challan for Q2 Jul-Sep
CGST Act, 2017â¢Section 10 & Rule 62
Composition scheme taxpayers
Self-assessed tax return for Q2 ending 30 September.
Statutory Penalty Safeguard:Interest @ 18% p.a. on tax liability.
CBIC & GSTNFile Return
20 Oct 2026GSTR-3B (Monthly)
Monthly Return & Tax Settlement for September
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
September monthly net tax settlement. Critical window to claim any pending FY 2025-26 input tax credits prior to 30 November statutory cutoff under Section 16(4).
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.; permanent forfeiture of unclaimed prior year ITC.
CBIC & GSTNFile Return
22 Oct 2026GSTR-3B (QRMP Category 1)
Quarterly Return for Q2 Jul-Sep (Category 1 States)
CGST Act, 2017â¢Section 39 & Rule 61
QRMP filers in southern and western states
Q2 quarterly net tax discharge and ITC reconciliation.
Statutory Penalty Safeguard:Late fee ₹50/day; interest on delayed payment.
CBIC & GSTNFile Return
24 Oct 2026GSTR-3B (QRMP Category 2)
Quarterly Return for Q2 Jul-Sep (Category 2 States)
CGST Act, 2017â¢Section 39 & Rule 61
QRMP filers in Punjab, Delhi, Haryana, UP, and northern states
Q2 quarterly net tax discharge.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
30 Oct 2026Form 8 (LLP Statement of Account & Solvency)
LLP Statement of Account & Solvency for FY 2025-26
Limited Liability Partnership Act, 2008â¢Section 34 & Rule 24
Every registered Limited Liability Partnership
Annual statutory disclosure of assets, liabilities, income, and expenditure as on 31 March 2026, accompanied by partner solvency declaration. Mandatory certification by Practising CA for LLPs with turnover > ₹40 Lakhs or contribution > ₹25 Lakhs.
Statutory LLP Financial Submission
Statutory Penalty Safeguard:Continuing late fee of ₹100 per day of default without upper ceiling under Section 69.
Ministry of Corporate Affairs (MCA21 V3)File Return
31 Oct 2026ITR-6 / ITR-5 / ITR-3 (Audit Cases)
Income Tax Return Filing for Corporate & Audited Assessees
Income-tax Act, 2025 / 1961â¢Section 139(1)
All domestic & foreign companies (ITR-6), LLPs/firms under tax audit (ITR-5), and audited proprietary businesses (ITR-3)
Furnishing annual audited income tax return. Requires integration of Form 3CD tax audit data, MAT calculation under Section 115JB (or Corporate Concessional Tax Section 200 / formerly 115BAA/115BAB), and balance sheet schedules.
Corporate & Audit ITR Deadline
Statutory Penalty Safeguard:Late fee ₹5,000 under Section 234F; 100% loss of business loss carry-forward under Section 80; penal interest under Sections 234A/B/C.
Central Board of Direct Taxes (CBDT)File Return
31 Oct 2026Form 3CEB (Transfer Pricing)
Accountant's Report for International & Specified Domestic Transactions
Income-tax Act, 2025 / 1961â¢Section 92E & Rule 10E
Entities having international transactions with Associated Enterprises or Specified Domestic Transactions > ₹20 Crore
Independent Chartered Accountant certification on arm's length pricing methodology, documentation compliance, and economic analysis.
Statutory Penalty Safeguard:Substantial penalty of ₹1,00,000 under Section 271BA; 2% transaction value penalty under Section 271AA for non-maintenance of documentation.
Central Board of Direct Taxes (CBDT)File Return
31 Oct 2026Form 24Q / 26Q / 27Q / 27EQ
Quarterly TDS/TCS Statement for Q2 Jul-Sep
Income-tax Act, 2025 / 1961â¢Section 200(3) & Rule 31A
All corporate & non-corporate deductors
Filing of quarterly TDS statements for salaries, contractor fees, interest, professional fees, and partner payments under Section 194T.
Statutory Penalty Safeguard:Late filing fee ₹200/day under Section 234E; penalty up to ₹1,00,000 under Section 271H.
Central Board of Direct Taxes (CBDT)File Return
31 Oct 2026Form MSME-1 (Apr-Sep)
Half-Yearly Return of Outstanding MSME Dues (H1)
Companies Act, 2013â¢Section 405 & MSME Order 2019
Companies having outstanding dues to micro/small enterprises exceeding 45 days as on 30 September
Detailed report of overdue balances, supplier name, and explanation of delay.
Statutory Penalty Safeguard:Penalty ₹20,000 + ₹1,000 per day; officer in default liable to fine up to ₹3,00,000 under Section 405(4).
Ministry of Corporate Affairs (MCA21 V3)File Return
November 2026
Q3 (October – December)07 Nov 2026Challan ITNS 281
TDS / TCS Deposit for October Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in October
Deposit of monthly tax deducted at source.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Nov 2026GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for October
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
October invoice declaration on GST portal.
Statutory Penalty Safeguard:Late fee ₹50/day; e-way bill blocking.
CBIC & GSTNFile Return
13 Nov 2026IFF (Invoice Furnishing Facility)
Optional B2B Invoice Upload for October (QRMP)
CGST Act, 2017â¢Rule 59(2)
QRMP quarterly filers
Uploading October B2B sales up to ₹50 Lakhs limit.
Statutory Penalty Safeguard:Window closes on 13th November.
CBIC & GSTNFile Return
15 Nov 2026EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for October Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All covered employers under EPF & ESIC
Statutory deposit of employee and employer dues for October.
Statutory Penalty Safeguard:Damages under 14B; disallowance under Section 36(1)(va).
EPFO & ESICFile Return
15 Nov 2026Form 16A (Quarterly)
Quarterly TDS Certificate for Non-Salary Payments (Q2)
Income-tax Act, 2025 / 1961â¢Section 203 & Rule 31(1)(b)
Deductors filing Form 26Q for Q2 Jul-Sep
Issuance of TRACES Form 16A certificates to deductees for Q2 deductions.
Statutory Penalty Safeguard:Penalty ₹100 per day of default for each certificate under Section 272A(2)(g).
Central Board of Direct Taxes (CBDT)File Return
20 Nov 2026GSTR-3B (Monthly)
Monthly Return & Tax Settlement for October
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
October tax liability settlement and input credit utilization.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
25 Nov 2026Challan PMT-06
Monthly Tax Payment for Month 1 (October) under QRMP
CGST Act, 2017â¢Rule 87
QRMP quarterly filers
Interim deposit of October tax dues.
Statutory Penalty Safeguard:Interest @ 18% p.a. on delay.
CBIC & GSTNFile Return
29 Nov 2026 (Extended to 31 Jan 2027)Form MGT-7 / MGT-7A
Annual Return of Companies for FY 2025-26 (Extended by MCA)
Companies Act, 2013â¢Section 92 & Rule 11
All Private Limited Companies (Form MGT-7) and Small Companies / OPCs (Form MGT-7A)
Original statutory deadline: 60 days from AGM (29 Nov 2026). OFFICIALLY EXTENDED by MCA General Circular No. 05/2026 (dated 24 Oct 2026) up to 31st January 2027 without payment of additional/late fees on MCA21 V3. Details shareholding pattern, indebtedness, members, directors, board meetings, and managerial remuneration.
MCA General Circular No. 05/2026: Extended to 31 Jan 2027
Statutory Penalty Safeguard:Waiver of additional fee valid up to 31 Jan 2027. If filed after 31 Jan 2027, statutory late fee of ₹100 per day applies retrospectively from 29 Nov 2026 under Section 403; company penalty ₹10,000 + ₹100/day up to ₹2,00,000; officer default fine up to ₹50,000.
Ministry of Corporate Affairs (MCA21 V3)File Return
30 Nov 2026 (Extended to 31 Dec 2026)Form AOC-4 / AOC-4 XBRL / AOC-4 CFS
Filing of Audited Financial Statements with RoC for FY 2025-26 (Extended by MCA)
Companies Act, 2013â¢Section 137 & Rule 12
All registered companies (Private Ltd, Public Ltd, OPC, Section 8 Companies)
Original statutory deadline: 30 days from AGM (30 Oct / Nov). OFFICIALLY EXTENDED by MCA General Circular No. 05/2026 (dated 24 Oct 2026) up to 31st December 2026 without payment of additional/late fees on MCA21 V3. Submission of audited Balance Sheet, Profit & Loss Account, Director's Report, Auditor's Report (CARO 2020), and Notes to Accounts.
MCA General Circular No. 05/2026: Extended to 31 Dec 2026
Statutory Penalty Safeguard:Waiver of additional late fee valid up to 31 Dec 2026. Defaults beyond 31 Dec 2026 attract statutory late fee of ₹100 per day calculated retrospectively from original due date under Section 403 without upper limit; company penalty ₹10,000 + ₹100/day up to ₹2,00,000.
Ministry of Corporate Affairs (MCA21 V3)File Return
30 Nov 2026ITR-6 (Transfer Pricing Assessees)
Income Tax Return Filing for Assessees with Form 3CEB Report
Income-tax Act, 2025 / 1961â¢Section 139(1) Proviso
Corporate & LLP assessees required to furnish Form 3CEB report under Section 92E
Annual income tax return for entities involved in international transactions or specified domestic transactions.
Statutory Penalty Safeguard:Late fee ₹5,000 under Section 234F; disallowance of loss carry-forward under Section 80.
Central Board of Direct Taxes (CBDT)File Return
30 Nov 2026Statutory Cutoff (Sec 16(4) / 37(3) / 39(9))
Absolute Statutory Cutoff for Prior FY (2025-26) ITC & Adjustments
CGST Act, 2017â¢Section 16(4), 37(3) & 39(9)
All registered GST taxpayers having unavailed credits or pending invoice rectifications for FY 2025-26
Final statutory date to avail any missing Input Tax Credit (ITC) for FY 2025-26 or issue credit notes and rectify reporting errors. Post 30th November, all prior FY ITC is permanently forfeited by statute.
Section 16(4) Hard Statutory Deadline
Statutory Penalty Safeguard:Permanent statutory forfeiture of Input Tax Credit without remedy; rejection of subsequent credit notes.
CBIC & GSTNFile Return
December 2026
Q3 (October – December)07 Dec 2026Challan ITNS 281
TDS / TCS Deposit for November Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in November
Deposit of monthly TDS/TCS payments.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Dec 2026GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for November
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
November outward supplies invoice submission.
Statutory Penalty Safeguard:Late fee ₹50/day; e-way bill blocking.
CBIC & GSTNFile Return
13 Dec 2026IFF (Invoice Furnishing Facility)
Optional B2B Invoice Upload for November (QRMP)
CGST Act, 2017â¢Rule 59(2)
QRMP quarterly filers
November B2B invoice upload for customer credit pass-through.
Statutory Penalty Safeguard:Window closes permanently on 13th December.
CBIC & GSTNFile Return
15 Dec 2026Challan ITNS 280 (Advance Tax Q3)
Advance Tax 3rd Instalment (Cumulative 75% of Tax Liability)
Income-tax Act, 2025 / 1961â¢Sections 208, 209 & 211
All corporate & individual taxpayers with estimated liability > ₹10,000
Cumulative deposit of not less than 75% of the total estimated income tax liability for FY 2026-27 (AY 2027-28) via Challan ITNS 280.
Statutory Penalty Safeguard:Penal interest @ 1% per month for shortfall or deferment under Section 234C.
Central Board of Direct Taxes (CBDT)File Return
15 Dec 2026EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for November Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All covered employers under EPF & ESIC
Deposit of mandatory employee and employer dues for November.
Statutory Penalty Safeguard:Damages under 14B; disallowance under Section 36(1)(va).
EPFO & ESICFile Return
20 Dec 2026GSTR-3B (Monthly)
Monthly Return & Tax Settlement for November
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
November tax settlement and ledger reconciliation.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
25 Dec 2026Challan PMT-06
Monthly Tax Payment for Month 2 (November) under QRMP
CGST Act, 2017â¢Rule 87
QRMP quarterly taxpayers
Second month interim tax payment for Q3 under QRMP.
Statutory Penalty Safeguard:Interest @ 18% p.a. on delay.
CBIC & GSTNFile Return
31 Dec 2026GSTR-9 & GSTR-9C (Annual Returns)
GST Annual Return & Reconciliation Statement for FY 2025-26
CGST Act, 2017â¢Section 44 & Rule 80
All regular GST taxpayers with aggregate turnover > ₹2 Crore (GSTR-9) and > ₹5 Crore (Self-Certified GSTR-9C Reconciliation)
Annual consolidated reconciliation of outward supplies, input tax credit availed, tax paid, and demands/refunds. Form GSTR-9C requires reconciliation between audited annual financial statements and Form GSTR-9.
Annual GST Close Milestone
Statutory Penalty Safeguard:Late fee under Section 47: ₹50/day (CGST+SGST) subject to maximum of 0.04% of turnover in state (for turnover up to ₹5 Cr) or 0.50% (for higher turnovers); general penalty under Section 125.
CBIC & GSTNFile Return
31 Dec 2026Belated / Revised ITR (AY 2026-27)
Last Date for Filing Belated & Revised Returns for AY 2026-27
Income-tax Act, 2025 / 1961â¢Section 139(4) & Section 139(5)
All taxpayers who missed original July/October/November filing deadlines or discovered omissions/errors in filed returns
Final statutory opportunity to file belated return under 139(4) or revise original return under 139(5) for FY 2025-26. After 31st December, returns can only be filed under Section 139(8A) (ITR-U) with additional 25% or 50% tax penalty.
Final AY 2026-27 Return Window
Statutory Penalty Safeguard:Mandatory late fee of ₹5,000 (₹1,000 for income <= ₹5 Lakhs) under Section 234F; interest under Section 234A; complete closure of regular return filing window.
Central Board of Direct Taxes (CBDT)File Return
31 Dec 2026Form AOC-4 / AOC-4 XBRL / AOC-4 CFS / NBFC
RoC Financial Statements for FY 2025-26 (MCA Extended Deadline)
Companies Act, 2013â¢Section 137 & Rule 12
All Private Limited, Public Limited, NBFC, and OPC Companies for FY 2025-26
Final extended deadline granted under MCA General Circular No. 05/2026 (dated 24 Oct 2026) for filing annual audited financial statements (Balance Sheet, P&L, CARO 2020 Auditors Report, Board Report, and Notes) without payment of additional/late fees on MCA21 V3 portal.
MCA General Circular No. 05/2026: Extended to 31 Dec 2026
Statutory Penalty Safeguard:Additional fee waiver valid up to 31 Dec 2026. If defaulted beyond 31 Dec 2026, standard statutory late fee of ₹100 per day applies retrospectively from original statutory due date under Section 403; company penalty up to ₹2,00,000; officer fines up to ₹5,00,000.
Ministry of Corporate Affairs (MCA21 V3)File Return
January 2027
Q4 (January – March)07 Jan 2027Challan ITNS 281
TDS / TCS Deposit for December Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in December
Deposit of tax deducted at source for December payments.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Jan 2027GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for December
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
December outward supply invoice declaration.
Statutory Penalty Safeguard:Late fee ₹50/day; e-way bill blocking.
CBIC & GSTNFile Return
13 Jan 2027GSTR-1 (QRMP Quarterly)
Quarterly Statement of Outward Supplies for Q3 Oct-Dec
CGST Act, 2017â¢Section 37 & Rule 59(1)
QRMP quarterly filers
Q3 comprehensive sales return integrating October & November IFF uploads.
Statutory Penalty Safeguard:Late fee ₹50/day; recipient credit withheld.
CBIC & GSTNFile Return
15 Jan 2027EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for December Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All covered employers under EPF & ESIC
Statutory deposit of employee and employer payroll dues for December.
Statutory Penalty Safeguard:Damages under 14B; disallowance under Section 36(1)(va).
EPFO & ESICFile Return
18 Jan 2027CMP-08
Composition Statement-cum-Challan for Q3 Oct-Dec
CGST Act, 2017â¢Section 10 & Rule 62
Composition scheme taxpayers
Self-assessed tax return for Q3 ending 31 December.
Statutory Penalty Safeguard:Interest @ 18% p.a. on tax liability.
CBIC & GSTNFile Return
20 Jan 2027GSTR-3B (Monthly)
Monthly Return & Tax Settlement for December
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
December net tax settlement and GSTR-2B credit reconciliation.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
22 Jan 2027GSTR-3B (QRMP Category 1)
Quarterly Return for Q3 Oct-Dec (Category 1 States)
CGST Act, 2017â¢Section 39 & Rule 61
QRMP filers in southern and western states
Q3 quarterly net tax discharge and ITC reconciliation.
Statutory Penalty Safeguard:Late fee ₹50/day; interest on delayed payment.
CBIC & GSTNFile Return
24 Jan 2027GSTR-3B (QRMP Category 2)
Quarterly Return for Q3 Oct-Dec (Category 2 States)
CGST Act, 2017â¢Section 39 & Rule 61
QRMP filers in Punjab, Delhi, Haryana, UP, and northern states
Q3 quarterly net tax discharge.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
31 Jan 2027Form 24Q / 26Q / 27Q / 27EQ
Quarterly TDS/TCS Statement for Q3 Oct-Dec (incl. Sec 194T)
Income-tax Act, 2025 / 1961â¢Section 194T & 200(3)
All corporate & non-corporate deductors (including partnership firms paying partner dues)
Filing of quarterly TDS statements for salaries (24Q), vendors/professionals (26Q), foreign remittances (27Q), and partner remunerations (194T).
Statutory Penalty Safeguard:Late filing fee ₹200/day under Section 234E; penalty up to ₹1,00,000 under Section 271H.
Central Board of Direct Taxes (CBDT)File Return
31 Jan 2027Form MGT-7 / MGT-7A
RoC Annual Return for FY 2025-26 (MCA Extended Deadline)
Companies Act, 2013â¢Section 92 & Rule 11
All Private Limited Companies (Form MGT-7) and Small Companies / OPCs (Form MGT-7A)
Final extended deadline granted under MCA General Circular No. 05/2026 (dated 24 Oct 2026) for filing comprehensive annual returns on MCA21 V3 without payment of additional/late fees. Covers member registers, shareholding patterns, indebtedness, board meetings, and director disclosures.
MCA General Circular No. 05/2026: Extended to 31 Jan 2027
Statutory Penalty Safeguard:Additional fee waiver valid up to 31 Jan 2027. If defaulted beyond 31 Jan 2027, late fee of ₹100 per day applies retrospectively from original statutory due date (29 Nov 2026) under Section 403; company penalty ₹10,000 + ₹100/day up to ₹2,00,000; officer default fine up to ₹50,000.
Ministry of Corporate Affairs (MCA21 V3)File Return
February 2027
Q4 (January – March)07 Feb 2027Challan ITNS 281
TDS / TCS Deposit for January Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in January
Deposit of January tax deductions at source.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Feb 2027GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for January
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
January outward supply invoice submission.
Statutory Penalty Safeguard:Late fee ₹50/day; e-way bill blocking.
CBIC & GSTNFile Return
13 Feb 2027IFF (Invoice Furnishing Facility)
Optional B2B Invoice Upload for January (QRMP)
CGST Act, 2017â¢Rule 59(2)
QRMP quarterly filers
Uploading January B2B sales up to ₹50 Lakhs limit.
Statutory Penalty Safeguard:Window closes on 13th February.
CBIC & GSTNFile Return
15 Feb 2027EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for January Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All covered employers under EPF & ESIC
Statutory deposit of employee and employer dues for January.
Statutory Penalty Safeguard:Damages under 14B; disallowance under Section 36(1)(va).
EPFO & ESICFile Return
15 Feb 2027Form 16A (Quarterly)
Quarterly TDS Certificate for Non-Salary Payments (Q3)
Income-tax Act, 2025 / 1961â¢Section 203 & Rule 31(1)(b)
Deductors filing Form 26Q for Q3 Oct-Dec
Issuance of TRACES Form 16A certificates to deductees for Q3 deductions.
Statutory Penalty Safeguard:Penalty ₹100 per day of default for each certificate under Section 272A(2)(g).
Central Board of Direct Taxes (CBDT)File Return
20 Feb 2027GSTR-3B (Monthly)
Monthly Return & Tax Settlement for January
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
January tax liability settlement and input credit utilization.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
25 Feb 2027Challan PMT-06
Monthly Tax Payment for Month 1 (January) under QRMP
CGST Act, 2017â¢Rule 87
QRMP quarterly filers
Interim deposit of January tax dues.
Statutory Penalty Safeguard:Interest @ 18% p.a. on delay.
CBIC & GSTNFile Return
March 2027
Q4 (January – March)07 Mar 2027Challan ITNS 281
TDS / TCS Deposit for February Deductions
Income-tax Act, 2025 / 1961â¢Section 200 & Rule 30
All deductors withholding tax in February
Deposit of February tax deductions at source.
Statutory Penalty Safeguard:Interest @ 1.5% per month; 30% expenditure disallowance.
Central Board of Direct Taxes (CBDT)File Return
11 Mar 2027GSTR-1 (Monthly)
Monthly Statement of Outward Supplies for February
CGST Act, 2017â¢Section 37 & Rule 59
Regular monthly filers (Turnover > ₹5 Crore)
February invoice declaration on GST portal.
Statutory Penalty Safeguard:Late fee ₹50/day; e-way bill blocking.
CBIC & GSTNFile Return
13 Mar 2027IFF (Invoice Furnishing Facility)
Optional B2B Invoice Upload for February (QRMP)
CGST Act, 2017â¢Rule 59(2)
QRMP quarterly filers
February B2B sales data upload up to ₹50 Lakhs limit.
Statutory Penalty Safeguard:Window closes permanently on 13th March.
CBIC & GSTNFile Return
15 Mar 2027Challan ITNS 280 (Advance Tax Q4)
Final Advance Tax 4th Instalment (100% of FY 2026-27 Tax Liability)
Income-tax Act, 2025 / 1961â¢Sections 208, 209 & 211
All corporate assessees, LLPs, partnership firms, and individuals (including Section 44AD/44ADA presumptive assessees paying 100% in one shot)
Final statutory instalment discharging 100% of the total estimated income tax liability for the financial year ending 31 March 2027 via Challan ITNS 280. Any payment made up to 31 March is treated as advance tax.
Final Fiscal Year Tax Settlement
Statutory Penalty Safeguard:Shortfall incurs cumulative penal interest @ 1% per month under Section 234B (from 1 April) and Section 234C; tax notices for under-reporting.
Central Board of Direct Taxes (CBDT)File Return
15 Mar 2027EPFO ECR & ESIC Challan
EPF & ESIC Monthly Remittance for February Payroll
EPF & MP Act, 1952 / ESI Act, 1948â¢Para 38 & Reg 31
All covered employers under EPF & ESIC
Deposit of mandatory employee and employer dues for February.
Statutory Penalty Safeguard:Damages under 14B; disallowance under Section 36(1)(va).
EPFO & ESICFile Return
20 Mar 2027GSTR-3B (Monthly)
Monthly Return & Tax Settlement for February
CGST Act, 2017â¢Section 39 & Rule 61
Monthly GST registered taxpayers
February tax liability settlement and input credit utilization.
Statutory Penalty Safeguard:Late fee ₹50/day; interest @ 18% p.a.
CBIC & GSTNFile Return
25 Mar 2027Challan PMT-06
Monthly Tax Payment for Month 2 (February) under QRMP
CGST Act, 2017â¢Rule 87
QRMP quarterly taxpayers
Second month interim tax payment for Q4 under QRMP.
Statutory Penalty Safeguard:Interest @ 18% p.a. on delay.
CBIC & GSTNFile Return
31 Mar 2027Form ITR-U (Updated Return)
Updated Return (ITR-U) Final Expiration Window for AY 2024-25
Income-tax Act, 2025 / 1961â¢Section 139(8A)
All taxpayers who omitted income or have pending taxes for FY 2023-24 (AY 2024-25) within the 24-month statutory limit
Absolute statutory expiration date to file Updated Return for Assessment Year 2024-25 (FY 2023-24). Requires payment of tax due plus mandatory additional tax penalty of 50% under Section 140B.
24-Month Statutory Cutoff Expiration
Statutory Penalty Safeguard:Permanent closure of return filing remedy; subsequent detection invites reassessment under Section 148, penalty up to 200% under Section 270A, and criminal prosecution under Section 276C.
Central Board of Direct Taxes (CBDT)File Return
31 Mar 2027Form GST RFD-11 (Advance LUT)
Advance Letter of Undertaking (LUT) Submission for FY 2027-28
CGST Act, 2017â¢Section 16 & Rule 96A
All exporters of goods and services intending zero-rated supply from 1 April 2027
Online renewal of LUT on the GST portal to prevent disruption of export shipments without payment of IGST starting from Day 1 of the new financial year.
Statutory Penalty Safeguard:Customs EDI blocking; mandatory IGST payment on exports with delayed refunds.
CBIC & GSTNFile Return
| Due Date | Form / Challan | Regulator & Statute | Compliance Summary & Section | Entity Scope | Statutory Penalty Safeguard | Action |
|---|---|---|---|---|---|---|
07 Apr 2026 April 2026 Critical | Challan ITNS 281 (TDS/TCS) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for March Deductions (Non-Govt) Section 200 & Rule 30 Deposit of tax deducted / collected at source for all routine March deductions under Sections 192 to 195. Note: Year-end provision TDS has an extended cutoff to 30 April. | All corporate & non-corporate deductors deducting tax at source in March | Interest @ 1.5% per month or part thereof under Section 201(1A); disallowance of 30% expenditure under Section 40(a)(ia). | File Return |
11 Apr 2026 April 2026 Critical | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for March Section 37 & Rule 59 Mandatory declaration of all B2B, B2CL, B2CS, export invoices, debit/credit notes issued during March. Auto-populates GSTR-2B of recipients. | All regular monthly GST registered taxpayers with aggregate turnover > ₹5 Crore | Late fee ₹50/day (₹20/day for NIL returns) under Section 47; blocking of subsequent period E-Way Bill generation. | File Return |
13 Apr 2026 April 2026 | GSTR-1 (QRMP Quarterly) | CGST Act, 2017 CBIC & GSTN | Quarterly Statement of Outward Supplies (Q4 Jan-Mar) Section 37 & Rule 59(1) Comprehensive quarterly outward supplies return for the 4th quarter (January to March) reconciling invoices previously uploaded via IFF. | Quarterly filers opted under the QRMP Scheme (Turnover up to ₹5 Crore) | Late fee ₹50/day (₹20/day for NIL returns); recipient input tax credit blocked in Form GSTR-2B. | File Return |
13 Apr 2026 April 2026 | GSTR-6 (Monthly ISD) | CGST Act, 2017 CBIC & GSTN | Input Service Distributor (ISD) Return for March Section 39(4) & Rule 65 Distribution of common input tax credits incurred on input services across distinct registrations under same PAN. | All multi-branch businesses registered as Input Service Distributors | Late fee ₹50/day under Section 47; recipient units face ITC rejection. | File Return |
14 Apr 2026 April 2026 | Form 16B / 16C / 16D | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS Certificates for Property, Rent & Contractor Payments Section 203 & Rule 31 Furnishing TDS certificates downloaded from TRACES portal to the deductees for tax withheld in the preceding month. | Deductors deducting tax under Sec 194-IA (property), 194-IB (rent), 194M in Feb | Mandatory penalty ₹100 per day of default under Section 272A(2)(g). | File Return |
15 Apr 2026 April 2026 Critical | EPFO ECR & ESIC Monthly Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Contribution Deposit for March EPF Scheme Para 38 & ESI Reg 31 Electronic Challan-cum-Return (ECR) submission and electronic remittance of employee and employer statutory social security contributions. | Establishments with 20+ employees (PF) or 10+ employees earning <= ₹21,000 (ESIC) | Damages under Section 14B up to 25% p.a., interest @ 12% p.a. under Sec 7Q; permanent disallowance of employee contribution under Section 36(1)(va). | File Return |
18 Apr 2026 April 2026 | CMP-08 | CGST Act, 2017 CBIC & GSTN | Composition Scheme Statement-cum-Challan for Q4 Jan-Mar Section 10 & Rule 62 Summary declaration of self-assessed tax payable on turnover for the quarter ending 31 March. | Composition dealers and small service providers under Notification 02/2019 | Interest @ 18% p.a. under Section 50; cancellation of composition levy approval. | File Return |
20 Apr 2026 April 2026 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Summary Tax Return & Net Tax Settlement for March Section 39 & Rule 61 Reconciliation of eligible Input Tax Credit (ITC) with GSTR-2B, discharge of output tax liability via electronic credit and cash ledgers. | All regular monthly GST taxpayers with turnover > ₹5 Crore | Late fee ₹50/day (₹20/day for NIL returns); interest @ 18% p.a. on net cash tax liability; blocking of e-way bill facility. | File Return |
22 Apr 2026 April 2026 | GSTR-3B (QRMP Category 1) | CGST Act, 2017 CBIC & GSTN | Quarterly Return for Q4 Jan-Mar (Category 1 States) Section 39 & Rule 61 Final quarterly summary return and reconciliation of monthly challans paid via PMT-06 for the 4th quarter. | Taxpayers in Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, DNH & DD, Puducherry, Lakshadweep | Late fee ₹50/day up to maximum statutory ceiling; 18% p.a. interest on delayed cash payments. | File Return |
24 Apr 2026 April 2026 | GSTR-3B (QRMP Category 2) | CGST Act, 2017 CBIC & GSTN | Quarterly Return for Q4 Jan-Mar (Category 2 States) Section 39 & Rule 61 Quarterly net tax settlement and GSTR-2B reconciliation for registered entities in northern and eastern states. | Taxpayers in Punjab, Haryana, Himachal Pradesh, Delhi, Chandigarh, J&K, Ladakh, UP, Uttarakhand, Rajasthan, Bihar, WB, Odisha, North East | Late fee ₹50/day; interest @ 18% p.a.; input tax credit mismatch notices under DRC-01B. | File Return |
30 Apr 2026 April 2026 Critical | Form GST RFD-11 (LUT) | CGST Act, 2017 CBIC & GSTN | Filing of Letter of Undertaking for Zero-Rated Exports FY 2026-27 Section 16 & Rule 96A Online submission of Letter of Undertaking (LUT) to enable export of goods/services or supplies to SEZ developers/units without upfront IGST payment. | All exporters of goods and services intending to export without IGST payment | Mandatory IGST payment on exports with delayed refund cycles; loss of working capital liquidity. | File Return |
30 Apr 2026 April 2026 Critical | Challan ITNS 281 (TDS Provisions) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS Deposit on Year-End Accruals & Balance Sheet Provisions Section 200 & Rule 30(2) Deposit of TDS deducted on books of accounts provisions credited to expense accounts on 31 March (extended due date under Rule 30). | Entities making year-end expense provisions (audit fees, professional fees, contractor accruals) | 30% permanent disallowance of corresponding expense in corporate / partnership computation under Section 40(a)(ia). | File Return |
30 Apr 2026 April 2026 | Form MSME-1 (Oct-Mar) | Companies Act, 2013 Ministry of Corporate Affairs (MCA21 V3) | Half-Yearly Return of Outstanding MSME Dues (H2) Section 405 & MSME Order 2019 Mandatory disclosure of vendor PAN, outstanding amount, reason for delay, and date from which payment is overdue. | Specified companies having overdue supplier balances to micro/small enterprises exceeding 45 days | Company penalty ₹20,000 + ₹1,000/day; officer in default liable to fine up to ₹3,00,000 under Section 405(4). | File Return |
07 May 2026 May 2026 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for April Deductions Section 200 & Rule 30 Electronic payment of tax deducted on salaries (192), contracts (194C), professional fees (194J), rent (194I), and partner remunerations (194T). | All deductors withholding tax during the month of April | Interest @ 1.5% per month from deduction date; 30% expenditure disallowance. | File Return |
11 May 2026 May 2026 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for April Section 37 & Rule 59 Upload of April B2B and export invoices with mandatory 6-digit / 4-digit HSN codes. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; buyer credit withheld in GSTR-2B. | File Return |
13 May 2026 May 2026 | IFF (Invoice Furnishing Facility) | CGST Act, 2017 CBIC & GSTN | Optional B2B Invoice Upload for April (QRMP) Rule 59(2) Permits quarterly filers to upload up to ₹50 Lakhs of B2B invoices for April to reflect in recipient's GSTR-2B. | QRMP taxpayers wishing to pass ITC to B2B buyers for April transactions | Window closes permanently on 13th; buyer cannot claim ITC in April. | File Return |
15 May 2026 May 2026 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for April Payroll Para 38 & Reg 31 Deposit of 12% employee + 12% employer PF contributions along with 0.75% + 3.25% ESIC contributions. | Covered establishments employing 20+ (PF) or 10+ (ESI) staff | Permanent disallowance of employee portion under Sec 36(1)(va); damages under Sec 14B. | File Return |
20 May 2026 May 2026 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for April Section 39 & Rule 61 Declaration of April output liability, claim of ITC based on GSTR-2B, and cash tax payment. | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a. on cash liability. | File Return |
25 May 2026 May 2026 | Challan PMT-06 | CGST Act, 2017 CBIC & GSTN | Monthly Tax Payment for Month 1 (April) under QRMP Rule 87 & Circular 143/2020 Deposit of tax via Fixed Sum Method (35% of previous quarter cash tax) or Self-Assessment Method for April. | QRMP quarterly filers having tax liability in April | Interest @ 18% p.a. if actual tax exceeds fixed sum or if delayed. | File Return |
30 May 2026 May 2026 Critical | Form 11 (LLP Annual Return) MCA21 V3 Online e-Filing Verification | Limited Liability Partnership Act, 2008 Ministry of Corporate Affairs (MCA21 V3) | Annual Return of Limited Liability Partnerships for FY 2025-26 Section 35 & Rule 25(1) Mandatory annual filing detailing partner capital contributions, partners count, turnover details, and designated partners list. Must be certified by a Practising CA/CS for LLPs with turnover > ₹5 Cr or contribution > ₹50 Lakhs. | Every registered Limited Liability Partnership (irrespective of business turnover or operations) | Continuing late fee of ₹100 per day without any upper ceiling under Section 69; designated partner prosecution. | File Return |
31 May 2026 May 2026 Critical | Form 24Q / 26Q / 27Q / 27EQ | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Quarterly TDS/TCS Statement for Q4 Jan-Mar Section 200(3) & Rule 31A Consolidated quarterly return reporting salary TDS (24Q), non-salary payments (26Q), foreign remittances (27Q), and tax collected at source (27EQ). | All corporate & audited non-corporate deductors deducting tax during Q4 | Mandatory late filing fee of ₹200/day under Section 234E; penalty between ₹10,000 to ₹1,00,000 under Section 271H. | File Return |
31 May 2026 May 2026 | Form 61A (SFT) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Statement of Financial Transactions (SFT) for FY 2025-26 Section 285BA & Rule 114E Reporting specified financial transactions: cash receipts > ₹2 Lakh for sale of goods/services, high-value securities, buybacks, or dividend payouts. | Banks, financial institutions, companies issuing shares/debentures, and entities receiving cash > ₹2 Lakhs | Penalty ₹500 per day of default; ₹1,000 per day after notice under Section 271FA; ₹50,000 penalty for inaccurate information. | File Return |
07 Jun 2026 June 2026 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for May Deductions Section 200 & Rule 30 Deposit of TDS/TCS with NSDL/Protean or direct e-filing portal via net banking or debit card. | All deductors withholding tax in May | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Jun 2026 June 2026 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for May Section 37 & Rule 59 Submission of May invoice data to ensure recipient input credit availability. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; e-way bill blocking. | File Return |
13 Jun 2026 June 2026 | IFF (Invoice Furnishing Facility) | CGST Act, 2017 CBIC & GSTN | Optional B2B Invoice Upload for May (QRMP) Rule 59(2) Invoice upload for May supplies up to ₹50 Lakhs limit. | QRMP quarterly taxpayers | Window closes permanently on 13th. | File Return |
15 Jun 2026 June 2026 Critical | Challan ITNS 280 (Advance Tax Q1) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Advance Tax 1st Instalment (15% of Estimated Tax Liability) Sections 208, 209 & 211 Remittance of at least 15% of the total estimated income tax liability for Financial Year 2026-27 (Assessment Year 2027-28) via Challan ITNS 280 (Major Head 0020 for companies / 0021 for others). | All taxpayers whose estimated net annual income tax liability exceeds ₹10,000 | Mandatory penal interest @ 1% per month for shortfall or deferment under Section 234C. | File Return |
15 Jun 2026 June 2026 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for May Payroll Para 38 & Reg 31 Electronic contribution payment and wage member return filing for May. | All covered employers under EPF and ESIC | Damages under 14B; disallowance of employer & employee tax deduction. | File Return |
15 Jun 2026 June 2026 Critical | Form 16 (Part A & Part B) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Issuance of Annual Salary TDS Certificate to Employees Section 203 & Rule 31(1)(a) Delivery of digitally signed Form 16 (Part A from TRACES + Part B salary computation) to all employees to enable individual ITR filing. | All employers deducting tax on salaries under Section 192 in FY 2025-26 | Penalty ₹100 per day of default for each employee certificate under Section 272A(2)(g). | File Return |
20 Jun 2026 June 2026 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for May Section 39 & Rule 61 Settlement of net GST liability for May supplies after adjusting GSTR-2B credits. | Monthly GST registered taxpayers | Late fee ₹50/day; 18% p.a. interest. | File Return |
25 Jun 2026 June 2026 | Challan PMT-06 | CGST Act, 2017 CBIC & GSTN | Monthly Tax Payment for Month 2 (May) under QRMP Rule 87 Deposit of interim monthly tax under QRMP scheme. | QRMP taxpayers having tax dues for May | Interest @ 18% p.a. on delay. | File Return |
30 Jun 2026 June 2026 Critical | Form DPT-3 MCA Rule 16 Statutory Verification | Companies Act, 2013 Ministry of Corporate Affairs (MCA21 V3) | Annual Return of Deposits & Non-Deposit Borrowings for FY 2025-26 Section 73 & Rule 16 Mandatory annual disclosure of deposits, unsecured loans from directors/relatives, bank borrowings, commercial paper, and inter-corporate loans outstanding as on 31 March 2026. Auditor certificate mandatory for deposits. | All Private and Public Companies (except Banking and NBFCs) | Severe penal fine: Minimum ₹1 Crore or twice the deposit amount up to ₹10 Crore under Section 76A; imprisonment up to 7 years for officers in default. | File Return |
07 Jul 2026 July 2026 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for June Deductions Section 200 & Rule 30 Monthly tax deduction remittance to the central government. | All deductors withholding tax in June | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Jul 2026 July 2026 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for June Section 37 & Rule 59 Upload of June outward invoices completing Q1 monthly returns. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; e-way bill blocking. | File Return |
13 Jul 2026 July 2026 | GSTR-1 (QRMP Quarterly) | CGST Act, 2017 CBIC & GSTN | Quarterly Statement of Outward Supplies for Q1 Apr-Jun Section 37 & Rule 59(1) Full Q1 outward supply return incorporating April and May IFF submissions. | All QRMP quarterly filers | Late fee ₹50/day; buyer credit withheld. | File Return |
15 Jul 2026 July 2026 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for June Payroll Para 38 & Reg 31 Statutory monthly social security contributions deposit for June. | All registered establishments with covered employees | Damages under 14B; loss of employee PF tax deduction under 36(1)(va). | File Return |
18 Jul 2026 July 2026 | CMP-08 | CGST Act, 2017 CBIC & GSTN | Composition Statement-cum-Challan for Q1 Apr-Jun Section 10 & Rule 62 Self-assessed quarterly turnover declaration and composition tax settlement. | Dealers registered under GST Composition Scheme | Interest @ 18% p.a. on tax amount. | File Return |
20 Jul 2026 July 2026 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for June Section 39 & Rule 61 Q1 close monthly tax settlement and input credit utilization. | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a. | File Return |
22 Jul 2026 July 2026 | GSTR-3B (QRMP Category 1) | CGST Act, 2017 CBIC & GSTN | Quarterly Return for Q1 Apr-Jun (Category 1 States) Section 39 & Rule 61 Quarterly reconciliation and settlement of final tax liability. | QRMP taxpayers in southern and western states/UTs | Late fee ₹50/day; interest on delayed balance. | File Return |
24 Jul 2026 July 2026 | GSTR-3B (QRMP Category 2) | CGST Act, 2017 CBIC & GSTN | Quarterly Return for Q1 Apr-Jun (Category 2 States) Section 39 & Rule 61 Final quarterly return for Q1 with ITC ledger reconciliation. | QRMP taxpayers in Punjab, Delhi NCR, Haryana, UP, and northern states | Late fee ₹50/day; interest @ 18% p.a. | File Return |
31 Jul 2026 July 2026 Critical | ITR-1 / ITR-2 / ITR-3 / ITR-4 / ITR-5 Statutory Non-Audit Cutoff | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Income Tax Return Filing for Non-Audit Assessees (AY 2026-27) Section 139(1) Statutory deadline for furnishing annual income tax returns for assessees not subject to tax audit under Section 44AB. Form ITR-1 (Sahaj), ITR-2 (capital gains/multiple properties), ITR-4 (Sugam presumptive 44AD/44ADA), and non-audit ITR-5. | Individuals, salaried employees, HUFs, and non-audit partnership firms | Mandatory late filing fee up to ₹5,000 under Section 234F; forfeiture of right to carry forward business and capital losses under Section 80; penal interest under Sections 234A, 234B, and 234C. | File Return |
31 Jul 2026 July 2026 Critical | Form 24Q / 26Q / 27Q / 27EQ Section 194T Partner TDS Compliance | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Quarterly TDS/TCS Statement for Q1 Apr-Jun (incl. Sec 194T) Section 194T & 200(3) Submission of Q1 TDS statements. Critical Note: Reporting of tax deducted under Section 194T @ 10% on payments/credits made to partners (salary, remuneration, interest, commission, or bonus exceeding ₹20,000 in aggregate). | All deductors; especially Partnership Firms & LLPs paying salary/interest/bonus to partners | Late filing fee ₹200/day under Section 234E; penalty ₹10,000 to ₹1,00,000 under Section 271H. | File Return |
07 Aug 2026 August 2026 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for July Deductions Section 200 & Rule 30 Remittance of tax deducted at source for July payments. | All deductors withholding tax in July | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Aug 2026 August 2026 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for July Section 37 & Rule 59 Upload of July outward sales and tax invoices. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; e-way bill blocking. | File Return |
13 Aug 2026 August 2026 | IFF (Invoice Furnishing Facility) | CGST Act, 2017 CBIC & GSTN | Optional B2B Invoice Upload for July (QRMP) Rule 59(2) Uploading July B2B invoices up to ₹50 Lakhs limit. | QRMP quarterly filers | Window closes on 13th August. | File Return |
15 Aug 2026 August 2026 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for July Payroll Para 38 & Reg 31 Deposit of mandatory employee and employer social security dues for July. | All covered employers under EPF and ESIC | Damages under Section 14B; disallowance under Section 36(1)(va). | File Return |
15 Aug 2026 August 2026 | Form 16A (Quarterly) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Quarterly TDS Certificate for Non-Salary Payments (Q1) Section 203 & Rule 31(1)(b) Issuance of TRACES-generated Form 16A certificates to contractors, professionals, landlords, and partners for tax deducted during Q1. | All deductors who filed Form 26Q / 27Q for Q1 Apr-Jun | Penalty ₹100 per day of default for each certificate under Section 272A(2)(g). | File Return |
20 Aug 2026 August 2026 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for July Section 39 & Rule 61 Monthly tax reconciliation and payment for July transactions. | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a. | File Return |
25 Aug 2026 August 2026 | Challan PMT-06 | CGST Act, 2017 CBIC & GSTN | Monthly Tax Payment for Month 1 (July) under QRMP Rule 87 Interim deposit of July GST liability. | QRMP quarterly taxpayers | Interest @ 18% p.a. on delay. | File Return |
07 Sep 2026 September 2026 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for August Deductions Section 200 & Rule 30 Monthly statutory TDS remittance for August transactions. | All deductors withholding tax in August | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Sep 2026 September 2026 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for August Section 37 & Rule 59 Upload of August B2B and consumer outward supply invoices. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; e-way bill blocking. | File Return |
13 Sep 2026 September 2026 | IFF (Invoice Furnishing Facility) | CGST Act, 2017 CBIC & GSTN | Optional B2B Invoice Upload for August (QRMP) Rule 59(2) Upload of August B2B sales data for buyer credit claim. | QRMP taxpayers | Window closes permanently on 13th September. | File Return |
15 Sep 2026 September 2026 Critical | Challan ITNS 280 (Advance Tax Q2) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Advance Tax 2nd Instalment (Cumulative 45% of Tax Liability) Sections 208, 209 & 211 Cumulative remittance of not less than 45% of the total estimated income tax liability for FY 2026-27 (AY 2027-28) via Challan ITNS 280. | All corporate and individual assessees with estimated tax > ₹10,000 | Penal interest @ 1% per month for shortfall or deferment under Section 234C. | File Return |
15 Sep 2026 September 2026 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for August Payroll Para 38 & Reg 31 Monthly electronic remittance of statutory social security contributions. | All registered establishments under EPF & ESIC | Damages under Section 14B; disallowance under Section 36(1)(va). | File Return |
20 Sep 2026 September 2026 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for August Section 39 & Rule 61 Monthly tax settlement and electronic cash ledger utilization. | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a. | File Return |
25 Sep 2026 September 2026 | Challan PMT-06 | CGST Act, 2017 CBIC & GSTN | Monthly Tax Payment for Month 2 (August) under QRMP Rule 87 Second month interim tax payment for Q2 under QRMP. | QRMP quarterly taxpayers | Interest @ 18% p.a. on delay. | File Return |
30 Sep 2026 September 2026 Critical | Form 3CA / 3CB & Form 3CD (Tax Audit) Mandatory UDIN Authentication Required | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Tax Audit Report Submission under Section 44AB for FY 2025-26 Section 44AB & Rule 6G Statutory submission of audited statements and Form 3CD by a Practising Chartered Accountant with mandatory Unique Document Identification Number (UDIN). Covers 44 clauses including depreciation, disallowances under 40(a)(ia), 43B, 269SS/ST, and MSME 43B(h) payment verification. | Businesses with turnover > ₹1 Cr (₹10 Cr if cash transactions <= 5%) & professionals with gross receipts > ₹50 Lakhs (₹75 Lakhs under 44ADA 95% digital) | Drastic statutory penalty under Section 271B: 0.5% of total turnover / gross receipts, or ₹1,50,000, whichever is lower. | File Return |
30 Sep 2026 September 2026 Critical | Form DIR-3 KYC / DIR-3 KYC-WEB Rule 12A Strict DIN Deactivation | Companies Act, 2013 Ministry of Corporate Affairs (MCA21 V3) | Annual KYC Verification for All DIN Holders Section 153 & Rule 12A Annual verification of director identity, email, mobile OTP (or full e-Form DIR-3 KYC with digital signature for changed details or first-time filers). | Every individual holding a Director Identification Number (DIN) allotted on or before 31 March | Immediate deactivation of Director Identification Number (DIN status marked 'Deactivated due to non-filing of DIR-3 KYC'); statutory late fee of ₹5,000 per DIN for reactivation. | File Return |
30 Sep 2026 September 2026 Critical | Statutory AGM Convening | Companies Act, 2013 Ministry of Corporate Affairs (MCA21 V3) | Holding of Annual General Meeting (AGM) for FY 2025-26 Section 96(1) Statutory deadline to convene the Annual General Meeting within 6 months from the financial year close to adopt audited balance sheet, director's report, and declare dividends. | All companies (other than One Person Company - OPC) | Fine up to ₹1,00,000 + ₹5,000 per day of continuing default on company and every officer in default under Section 99. | File Return |
07 Oct 2026 October 2026 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for September Deductions Section 200 & Rule 30 Deposit of half-year close tax deductions. | All deductors withholding tax in September | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Oct 2026 October 2026 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for September Section 37 & Rule 59 September outward supplies return. Critical: Final period to report any missed credit/debit notes or amendments for FY 2025-26 under Section 16(4)/37(3). | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; forfeiture of ability to amend prior year invoices after 30 November. | File Return |
13 Oct 2026 October 2026 | GSTR-1 (QRMP Quarterly) | CGST Act, 2017 CBIC & GSTN | Quarterly Statement of Outward Supplies for Q2 Jul-Sep Section 37 & Rule 59(1) Q2 quarterly sales return submission. | QRMP quarterly filers | Late fee ₹50/day; recipient credit withheld. | File Return |
15 Oct 2026 October 2026 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for September Payroll Para 38 & Reg 31 Statutory deposit of employee & employer payroll contributions for September. | All registered establishments under EPF & ESIC | Damages under 14B; disallowance under Section 36(1)(va). | File Return |
18 Oct 2026 October 2026 | CMP-08 | CGST Act, 2017 CBIC & GSTN | Composition Statement-cum-Challan for Q2 Jul-Sep Section 10 & Rule 62 Self-assessed tax return for Q2 ending 30 September. | Composition scheme taxpayers | Interest @ 18% p.a. on tax liability. | File Return |
20 Oct 2026 October 2026 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for September Section 39 & Rule 61 September monthly net tax settlement. Critical window to claim any pending FY 2025-26 input tax credits prior to 30 November statutory cutoff under Section 16(4). | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a.; permanent forfeiture of unclaimed prior year ITC. | File Return |
22 Oct 2026 October 2026 | GSTR-3B (QRMP Category 1) | CGST Act, 2017 CBIC & GSTN | Quarterly Return for Q2 Jul-Sep (Category 1 States) Section 39 & Rule 61 Q2 quarterly net tax discharge and ITC reconciliation. | QRMP filers in southern and western states | Late fee ₹50/day; interest on delayed payment. | File Return |
24 Oct 2026 October 2026 | GSTR-3B (QRMP Category 2) | CGST Act, 2017 CBIC & GSTN | Quarterly Return for Q2 Jul-Sep (Category 2 States) Section 39 & Rule 61 Q2 quarterly net tax discharge. | QRMP filers in Punjab, Delhi, Haryana, UP, and northern states | Late fee ₹50/day; interest @ 18% p.a. | File Return |
30 Oct 2026 October 2026 Critical | Form 8 (LLP Statement of Account & Solvency) Statutory LLP Financial Submission | Limited Liability Partnership Act, 2008 Ministry of Corporate Affairs (MCA21 V3) | LLP Statement of Account & Solvency for FY 2025-26 Section 34 & Rule 24 Annual statutory disclosure of assets, liabilities, income, and expenditure as on 31 March 2026, accompanied by partner solvency declaration. Mandatory certification by Practising CA for LLPs with turnover > ₹40 Lakhs or contribution > ₹25 Lakhs. | Every registered Limited Liability Partnership | Continuing late fee of ₹100 per day of default without upper ceiling under Section 69. | File Return |
31 Oct 2026 October 2026 Critical | ITR-6 / ITR-5 / ITR-3 (Audit Cases) Corporate & Audit ITR Deadline | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Income Tax Return Filing for Corporate & Audited Assessees Section 139(1) Furnishing annual audited income tax return. Requires integration of Form 3CD tax audit data, MAT calculation under Section 115JB (or Corporate Concessional Tax Section 200 / formerly 115BAA/115BAB), and balance sheet schedules. | All domestic & foreign companies (ITR-6), LLPs/firms under tax audit (ITR-5), and audited proprietary businesses (ITR-3) | Late fee ₹5,000 under Section 234F; 100% loss of business loss carry-forward under Section 80; penal interest under Sections 234A/B/C. | File Return |
31 Oct 2026 October 2026 Critical | Form 3CEB (Transfer Pricing) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Accountant's Report for International & Specified Domestic Transactions Section 92E & Rule 10E Independent Chartered Accountant certification on arm's length pricing methodology, documentation compliance, and economic analysis. | Entities having international transactions with Associated Enterprises or Specified Domestic Transactions > ₹20 Crore | Substantial penalty of ₹1,00,000 under Section 271BA; 2% transaction value penalty under Section 271AA for non-maintenance of documentation. | File Return |
31 Oct 2026 October 2026 Critical | Form 24Q / 26Q / 27Q / 27EQ | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Quarterly TDS/TCS Statement for Q2 Jul-Sep Section 200(3) & Rule 31A Filing of quarterly TDS statements for salaries, contractor fees, interest, professional fees, and partner payments under Section 194T. | All corporate & non-corporate deductors | Late filing fee ₹200/day under Section 234E; penalty up to ₹1,00,000 under Section 271H. | File Return |
31 Oct 2026 October 2026 | Form MSME-1 (Apr-Sep) | Companies Act, 2013 Ministry of Corporate Affairs (MCA21 V3) | Half-Yearly Return of Outstanding MSME Dues (H1) Section 405 & MSME Order 2019 Detailed report of overdue balances, supplier name, and explanation of delay. | Companies having outstanding dues to micro/small enterprises exceeding 45 days as on 30 September | Penalty ₹20,000 + ₹1,000 per day; officer in default liable to fine up to ₹3,00,000 under Section 405(4). | File Return |
07 Nov 2026 November 2026 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for October Deductions Section 200 & Rule 30 Deposit of monthly tax deducted at source. | All deductors withholding tax in October | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Nov 2026 November 2026 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for October Section 37 & Rule 59 October invoice declaration on GST portal. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; e-way bill blocking. | File Return |
13 Nov 2026 November 2026 | IFF (Invoice Furnishing Facility) | CGST Act, 2017 CBIC & GSTN | Optional B2B Invoice Upload for October (QRMP) Rule 59(2) Uploading October B2B sales up to ₹50 Lakhs limit. | QRMP quarterly filers | Window closes on 13th November. | File Return |
15 Nov 2026 November 2026 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for October Payroll Para 38 & Reg 31 Statutory deposit of employee and employer dues for October. | All covered employers under EPF & ESIC | Damages under 14B; disallowance under Section 36(1)(va). | File Return |
15 Nov 2026 November 2026 | Form 16A (Quarterly) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Quarterly TDS Certificate for Non-Salary Payments (Q2) Section 203 & Rule 31(1)(b) Issuance of TRACES Form 16A certificates to deductees for Q2 deductions. | Deductors filing Form 26Q for Q2 Jul-Sep | Penalty ₹100 per day of default for each certificate under Section 272A(2)(g). | File Return |
20 Nov 2026 November 2026 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for October Section 39 & Rule 61 October tax liability settlement and input credit utilization. | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a. | File Return |
25 Nov 2026 November 2026 | Challan PMT-06 | CGST Act, 2017 CBIC & GSTN | Monthly Tax Payment for Month 1 (October) under QRMP Rule 87 Interim deposit of October tax dues. | QRMP quarterly filers | Interest @ 18% p.a. on delay. | File Return |
29 Nov 2026 (Extended to 31 Jan 2027) November 2026 Critical | Form MGT-7 / MGT-7A MCA General Circular No. 05/2026: Extended to 31 Jan 2027 | Companies Act, 2013 Ministry of Corporate Affairs (MCA21 V3) | Annual Return of Companies for FY 2025-26 (Extended by MCA) Section 92 & Rule 11 Original statutory deadline: 60 days from AGM (29 Nov 2026). OFFICIALLY EXTENDED by MCA General Circular No. 05/2026 (dated 24 Oct 2026) up to 31st January 2027 without payment of additional/late fees on MCA21 V3. Details shareholding pattern, indebtedness, members, directors, board meetings, and managerial remuneration. | All Private Limited Companies (Form MGT-7) and Small Companies / OPCs (Form MGT-7A) | Waiver of additional fee valid up to 31 Jan 2027. If filed after 31 Jan 2027, statutory late fee of ₹100 per day applies retrospectively from 29 Nov 2026 under Section 403; company penalty ₹10,000 + ₹100/day up to ₹2,00,000; officer default fine up to ₹50,000. | File Return |
30 Nov 2026 (Extended to 31 Dec 2026) November 2026 Critical | Form AOC-4 / AOC-4 XBRL / AOC-4 CFS MCA General Circular No. 05/2026: Extended to 31 Dec 2026 | Companies Act, 2013 Ministry of Corporate Affairs (MCA21 V3) | Filing of Audited Financial Statements with RoC for FY 2025-26 (Extended by MCA) Section 137 & Rule 12 Original statutory deadline: 30 days from AGM (30 Oct / Nov). OFFICIALLY EXTENDED by MCA General Circular No. 05/2026 (dated 24 Oct 2026) up to 31st December 2026 without payment of additional/late fees on MCA21 V3. Submission of audited Balance Sheet, Profit & Loss Account, Director's Report, Auditor's Report (CARO 2020), and Notes to Accounts. | All registered companies (Private Ltd, Public Ltd, OPC, Section 8 Companies) | Waiver of additional late fee valid up to 31 Dec 2026. Defaults beyond 31 Dec 2026 attract statutory late fee of ₹100 per day calculated retrospectively from original due date under Section 403 without upper limit; company penalty ₹10,000 + ₹100/day up to ₹2,00,000. | File Return |
30 Nov 2026 November 2026 Critical | ITR-6 (Transfer Pricing Assessees) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Income Tax Return Filing for Assessees with Form 3CEB Report Section 139(1) Proviso Annual income tax return for entities involved in international transactions or specified domestic transactions. | Corporate & LLP assessees required to furnish Form 3CEB report under Section 92E | Late fee ₹5,000 under Section 234F; disallowance of loss carry-forward under Section 80. | File Return |
30 Nov 2026 November 2026 Critical | Statutory Cutoff (Sec 16(4) / 37(3) / 39(9)) Section 16(4) Hard Statutory Deadline | CGST Act, 2017 CBIC & GSTN | Absolute Statutory Cutoff for Prior FY (2025-26) ITC & Adjustments Section 16(4), 37(3) & 39(9) Final statutory date to avail any missing Input Tax Credit (ITC) for FY 2025-26 or issue credit notes and rectify reporting errors. Post 30th November, all prior FY ITC is permanently forfeited by statute. | All registered GST taxpayers having unavailed credits or pending invoice rectifications for FY 2025-26 | Permanent statutory forfeiture of Input Tax Credit without remedy; rejection of subsequent credit notes. | File Return |
07 Dec 2026 December 2026 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for November Deductions Section 200 & Rule 30 Deposit of monthly TDS/TCS payments. | All deductors withholding tax in November | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Dec 2026 December 2026 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for November Section 37 & Rule 59 November outward supplies invoice submission. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; e-way bill blocking. | File Return |
13 Dec 2026 December 2026 | IFF (Invoice Furnishing Facility) | CGST Act, 2017 CBIC & GSTN | Optional B2B Invoice Upload for November (QRMP) Rule 59(2) November B2B invoice upload for customer credit pass-through. | QRMP quarterly filers | Window closes permanently on 13th December. | File Return |
15 Dec 2026 December 2026 Critical | Challan ITNS 280 (Advance Tax Q3) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Advance Tax 3rd Instalment (Cumulative 75% of Tax Liability) Sections 208, 209 & 211 Cumulative deposit of not less than 75% of the total estimated income tax liability for FY 2026-27 (AY 2027-28) via Challan ITNS 280. | All corporate & individual taxpayers with estimated liability > ₹10,000 | Penal interest @ 1% per month for shortfall or deferment under Section 234C. | File Return |
15 Dec 2026 December 2026 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for November Payroll Para 38 & Reg 31 Deposit of mandatory employee and employer dues for November. | All covered employers under EPF & ESIC | Damages under 14B; disallowance under Section 36(1)(va). | File Return |
20 Dec 2026 December 2026 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for November Section 39 & Rule 61 November tax settlement and ledger reconciliation. | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a. | File Return |
25 Dec 2026 December 2026 | Challan PMT-06 | CGST Act, 2017 CBIC & GSTN | Monthly Tax Payment for Month 2 (November) under QRMP Rule 87 Second month interim tax payment for Q3 under QRMP. | QRMP quarterly taxpayers | Interest @ 18% p.a. on delay. | File Return |
31 Dec 2026 December 2026 Critical | GSTR-9 & GSTR-9C (Annual Returns) Annual GST Close Milestone | CGST Act, 2017 CBIC & GSTN | GST Annual Return & Reconciliation Statement for FY 2025-26 Section 44 & Rule 80 Annual consolidated reconciliation of outward supplies, input tax credit availed, tax paid, and demands/refunds. Form GSTR-9C requires reconciliation between audited annual financial statements and Form GSTR-9. | All regular GST taxpayers with aggregate turnover > ₹2 Crore (GSTR-9) and > ₹5 Crore (Self-Certified GSTR-9C Reconciliation) | Late fee under Section 47: ₹50/day (CGST+SGST) subject to maximum of 0.04% of turnover in state (for turnover up to ₹5 Cr) or 0.50% (for higher turnovers); general penalty under Section 125. | File Return |
31 Dec 2026 December 2026 Critical | Belated / Revised ITR (AY 2026-27) Final AY 2026-27 Return Window | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Last Date for Filing Belated & Revised Returns for AY 2026-27 Section 139(4) & Section 139(5) Final statutory opportunity to file belated return under 139(4) or revise original return under 139(5) for FY 2025-26. After 31st December, returns can only be filed under Section 139(8A) (ITR-U) with additional 25% or 50% tax penalty. | All taxpayers who missed original July/October/November filing deadlines or discovered omissions/errors in filed returns | Mandatory late fee of ₹5,000 (₹1,000 for income <= ₹5 Lakhs) under Section 234F; interest under Section 234A; complete closure of regular return filing window. | File Return |
31 Dec 2026 December 2026 Critical | Form AOC-4 / AOC-4 XBRL / AOC-4 CFS / NBFC MCA General Circular No. 05/2026: Extended to 31 Dec 2026 | Companies Act, 2013 Ministry of Corporate Affairs (MCA21 V3) | RoC Financial Statements for FY 2025-26 (MCA Extended Deadline) Section 137 & Rule 12 Final extended deadline granted under MCA General Circular No. 05/2026 (dated 24 Oct 2026) for filing annual audited financial statements (Balance Sheet, P&L, CARO 2020 Auditors Report, Board Report, and Notes) without payment of additional/late fees on MCA21 V3 portal. | All Private Limited, Public Limited, NBFC, and OPC Companies for FY 2025-26 | Additional fee waiver valid up to 31 Dec 2026. If defaulted beyond 31 Dec 2026, standard statutory late fee of ₹100 per day applies retrospectively from original statutory due date under Section 403; company penalty up to ₹2,00,000; officer fines up to ₹5,00,000. | File Return |
07 Jan 2027 January 2027 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for December Deductions Section 200 & Rule 30 Deposit of tax deducted at source for December payments. | All deductors withholding tax in December | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Jan 2027 January 2027 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for December Section 37 & Rule 59 December outward supply invoice declaration. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; e-way bill blocking. | File Return |
13 Jan 2027 January 2027 | GSTR-1 (QRMP Quarterly) | CGST Act, 2017 CBIC & GSTN | Quarterly Statement of Outward Supplies for Q3 Oct-Dec Section 37 & Rule 59(1) Q3 comprehensive sales return integrating October & November IFF uploads. | QRMP quarterly filers | Late fee ₹50/day; recipient credit withheld. | File Return |
15 Jan 2027 January 2027 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for December Payroll Para 38 & Reg 31 Statutory deposit of employee and employer payroll dues for December. | All covered employers under EPF & ESIC | Damages under 14B; disallowance under Section 36(1)(va). | File Return |
18 Jan 2027 January 2027 | CMP-08 | CGST Act, 2017 CBIC & GSTN | Composition Statement-cum-Challan for Q3 Oct-Dec Section 10 & Rule 62 Self-assessed tax return for Q3 ending 31 December. | Composition scheme taxpayers | Interest @ 18% p.a. on tax liability. | File Return |
20 Jan 2027 January 2027 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for December Section 39 & Rule 61 December net tax settlement and GSTR-2B credit reconciliation. | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a. | File Return |
22 Jan 2027 January 2027 | GSTR-3B (QRMP Category 1) | CGST Act, 2017 CBIC & GSTN | Quarterly Return for Q3 Oct-Dec (Category 1 States) Section 39 & Rule 61 Q3 quarterly net tax discharge and ITC reconciliation. | QRMP filers in southern and western states | Late fee ₹50/day; interest on delayed payment. | File Return |
24 Jan 2027 January 2027 | GSTR-3B (QRMP Category 2) | CGST Act, 2017 CBIC & GSTN | Quarterly Return for Q3 Oct-Dec (Category 2 States) Section 39 & Rule 61 Q3 quarterly net tax discharge. | QRMP filers in Punjab, Delhi, Haryana, UP, and northern states | Late fee ₹50/day; interest @ 18% p.a. | File Return |
31 Jan 2027 January 2027 Critical | Form 24Q / 26Q / 27Q / 27EQ | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Quarterly TDS/TCS Statement for Q3 Oct-Dec (incl. Sec 194T) Section 194T & 200(3) Filing of quarterly TDS statements for salaries (24Q), vendors/professionals (26Q), foreign remittances (27Q), and partner remunerations (194T). | All corporate & non-corporate deductors (including partnership firms paying partner dues) | Late filing fee ₹200/day under Section 234E; penalty up to ₹1,00,000 under Section 271H. | File Return |
31 Jan 2027 January 2027 Critical | Form MGT-7 / MGT-7A MCA General Circular No. 05/2026: Extended to 31 Jan 2027 | Companies Act, 2013 Ministry of Corporate Affairs (MCA21 V3) | RoC Annual Return for FY 2025-26 (MCA Extended Deadline) Section 92 & Rule 11 Final extended deadline granted under MCA General Circular No. 05/2026 (dated 24 Oct 2026) for filing comprehensive annual returns on MCA21 V3 without payment of additional/late fees. Covers member registers, shareholding patterns, indebtedness, board meetings, and director disclosures. | All Private Limited Companies (Form MGT-7) and Small Companies / OPCs (Form MGT-7A) | Additional fee waiver valid up to 31 Jan 2027. If defaulted beyond 31 Jan 2027, late fee of ₹100 per day applies retrospectively from original statutory due date (29 Nov 2026) under Section 403; company penalty ₹10,000 + ₹100/day up to ₹2,00,000; officer default fine up to ₹50,000. | File Return |
07 Feb 2027 February 2027 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for January Deductions Section 200 & Rule 30 Deposit of January tax deductions at source. | All deductors withholding tax in January | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Feb 2027 February 2027 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for January Section 37 & Rule 59 January outward supply invoice submission. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; e-way bill blocking. | File Return |
13 Feb 2027 February 2027 | IFF (Invoice Furnishing Facility) | CGST Act, 2017 CBIC & GSTN | Optional B2B Invoice Upload for January (QRMP) Rule 59(2) Uploading January B2B sales up to ₹50 Lakhs limit. | QRMP quarterly filers | Window closes on 13th February. | File Return |
15 Feb 2027 February 2027 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for January Payroll Para 38 & Reg 31 Statutory deposit of employee and employer dues for January. | All covered employers under EPF & ESIC | Damages under 14B; disallowance under Section 36(1)(va). | File Return |
15 Feb 2027 February 2027 | Form 16A (Quarterly) | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Quarterly TDS Certificate for Non-Salary Payments (Q3) Section 203 & Rule 31(1)(b) Issuance of TRACES Form 16A certificates to deductees for Q3 deductions. | Deductors filing Form 26Q for Q3 Oct-Dec | Penalty ₹100 per day of default for each certificate under Section 272A(2)(g). | File Return |
20 Feb 2027 February 2027 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for January Section 39 & Rule 61 January tax liability settlement and input credit utilization. | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a. | File Return |
25 Feb 2027 February 2027 | Challan PMT-06 | CGST Act, 2017 CBIC & GSTN | Monthly Tax Payment for Month 1 (January) under QRMP Rule 87 Interim deposit of January tax dues. | QRMP quarterly filers | Interest @ 18% p.a. on delay. | File Return |
07 Mar 2027 March 2027 | Challan ITNS 281 | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | TDS / TCS Deposit for February Deductions Section 200 & Rule 30 Deposit of February tax deductions at source. | All deductors withholding tax in February | Interest @ 1.5% per month; 30% expenditure disallowance. | File Return |
11 Mar 2027 March 2027 | GSTR-1 (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Statement of Outward Supplies for February Section 37 & Rule 59 February invoice declaration on GST portal. | Regular monthly filers (Turnover > ₹5 Crore) | Late fee ₹50/day; e-way bill blocking. | File Return |
13 Mar 2027 March 2027 | IFF (Invoice Furnishing Facility) | CGST Act, 2017 CBIC & GSTN | Optional B2B Invoice Upload for February (QRMP) Rule 59(2) February B2B sales data upload up to ₹50 Lakhs limit. | QRMP quarterly filers | Window closes permanently on 13th March. | File Return |
15 Mar 2027 March 2027 Critical | Challan ITNS 280 (Advance Tax Q4) Final Fiscal Year Tax Settlement | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Final Advance Tax 4th Instalment (100% of FY 2026-27 Tax Liability) Sections 208, 209 & 211 Final statutory instalment discharging 100% of the total estimated income tax liability for the financial year ending 31 March 2027 via Challan ITNS 280. Any payment made up to 31 March is treated as advance tax. | All corporate assessees, LLPs, partnership firms, and individuals (including Section 44AD/44ADA presumptive assessees paying 100% in one shot) | Shortfall incurs cumulative penal interest @ 1% per month under Section 234B (from 1 April) and Section 234C; tax notices for under-reporting. | File Return |
15 Mar 2027 March 2027 Critical | EPFO ECR & ESIC Challan | EPF & MP Act, 1952 / ESI Act, 1948 EPFO & ESIC | EPF & ESIC Monthly Remittance for February Payroll Para 38 & Reg 31 Deposit of mandatory employee and employer dues for February. | All covered employers under EPF & ESIC | Damages under 14B; disallowance under Section 36(1)(va). | File Return |
20 Mar 2027 March 2027 Critical | GSTR-3B (Monthly) | CGST Act, 2017 CBIC & GSTN | Monthly Return & Tax Settlement for February Section 39 & Rule 61 February tax liability settlement and input credit utilization. | Monthly GST registered taxpayers | Late fee ₹50/day; interest @ 18% p.a. | File Return |
25 Mar 2027 March 2027 | Challan PMT-06 | CGST Act, 2017 CBIC & GSTN | Monthly Tax Payment for Month 2 (February) under QRMP Rule 87 Second month interim tax payment for Q4 under QRMP. | QRMP quarterly taxpayers | Interest @ 18% p.a. on delay. | File Return |
31 Mar 2027 March 2027 Critical | Form ITR-U (Updated Return) 24-Month Statutory Cutoff Expiration | Income-tax Act, 2025 / 1961 Central Board of Direct Taxes (CBDT) | Updated Return (ITR-U) Final Expiration Window for AY 2024-25 Section 139(8A) Absolute statutory expiration date to file Updated Return for Assessment Year 2024-25 (FY 2023-24). Requires payment of tax due plus mandatory additional tax penalty of 50% under Section 140B. | All taxpayers who omitted income or have pending taxes for FY 2023-24 (AY 2024-25) within the 24-month statutory limit | Permanent closure of return filing remedy; subsequent detection invites reassessment under Section 148, penalty up to 200% under Section 270A, and criminal prosecution under Section 276C. | File Return |
31 Mar 2027 March 2027 Critical | Form GST RFD-11 (Advance LUT) | CGST Act, 2017 CBIC & GSTN | Advance Letter of Undertaking (LUT) Submission for FY 2027-28 Section 16 & Rule 96A Online renewal of LUT on the GST portal to prevent disruption of export shipments without payment of IGST starting from Day 1 of the new financial year. | All exporters of goods and services intending zero-rated supply from 1 April 2027 | Customs EDI blocking; mandatory IGST payment on exports with delayed refunds. | File Return |
AEO & Legal Intelligence
Frequently Answered Statutory Questions
Authoritative legal clarifications on MCA circulars, Section 194T partner remuneration TDS, Tax Audit thresholds, and penalty safeguards.
Under MCA General Circular No. 05/2026 (issued 24th October 2026), the Ministry of Corporate Affairs granted a relaxation of additional fees and formally extended due dates for filing annual corporate financial statements and returns for FY 2025-26 on MCA21 V3: (1) Form AOC-4 (including AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC): Extended up to 31st December 2026 without payment of additional/late fees; (2) Form MGT-7 & MGT-7A (Annual Return for Companies and Small Companies/OPCs): Extended up to 31st January 2027 without payment of additional/late fees. Important: The statutory deadline for holding the Annual General Meeting (AGM) was NOT extended and remained 30th September 2026. If companies default beyond these extended timelines (31 Dec 2026 for AOC-4 and 31 Jan 2027 for MGT-7), statutory late fees of ₹100 per day apply retrospectively from the original due date under Section 403.
Statutory Compliance Calendar Notice & ICAI Website Guidelines
This Statutory Compliance Calendar is compiled solely for informational reference and general corporate tracking by H A V N & COMPANY in accordance with the Council Guidelines on Websites of Chartered Accountants issued under the Chartered Accountants Act, 1949. Statutory due dates are subject to subsequent notifications, circulars, or extensions issued by the Ministry of Corporate Affairs (MCA), Central Board of Direct Taxes (CBDT), Central Board of Indirect Taxes and Customs (CBIC), EPFO, or ESIC. This schedule does not constitute formal legal opinion or solicitation of professional engagement. Readers are advised to verify official gazette notifications or consult their designated statutory auditors prior to taking operational tax decisions.
STATUTORY COMPLIANCE SCHEDULE
Financial Year 2026–27 (AY 2027–28)
Generated: 04 Nov 2026
FOR CLIENT INTERNAL GOVERNANCE ONLY
Selected Scope:All 12 Months • All Regulatory Filings • All Entities
128 Statutory Milestones
OFFICIAL MCA EXTENSION NOTICE (General Circular No. 05/2026):Form AOC-4 (Financial Statements for FY 2025-26) extended up to 31 December 2026. Form MGT-7 / MGT-7A (Annual Returns for FY 2025-26) extended up to 31 January 2027 on MCA21 V3 without additional fees. Defaults beyond extended dates attract statutory late fee of ?100/day retrospectively from original statutory due date.
| Due Date | Form / Challan | Governing Statute | Applicable Entity | Compliance Requirement | Penalty Safeguard |
|---|
STATUTORY COMPLIANCE DESK • PRACTICE ADVISORY
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