Ghosh Khanna & Co LLP
CAnnect

Reference · Tools

Compliance calendar 2026–27.

Due dates from September 2026 to March 2027 for LLPs, companies, GST and income tax, each with the provision behind it and the sources it was checked against. General information on the law, not advice on any particular facts.

Dates checked Reviewed by: To be confirmed

  1. 1The next six months
  2. 2The year at a glance
  3. 3Dates that run from an event
  4. 4How to read these dates
  5. 5Sources

General information, not advice. Dates are as prescribed on 25 September 2026. The government can extend any of them, and the portals may move a date that falls on a holiday. Check the source before relying on a date. Review: To be confirmed.

The next six months

Month by month, from the end of September 2026 to March 2027. Monthly GST and TDS dates repeat each month; the annual dates are those for the year 2025-26 now being closed and the tax year 2026-27 now running.

September 20262 dates

  1. Company

    Last day for the annual general meeting for 2025-26

    Companies other than one person companies

    Companies Act, 2013, s. 96Sources S9

  2. Income tax and TDS

    Tax audit report for 2025-26, in the 1961 Act forms (3CA or 3CB, with 3CD)

    Taxpayers liable to tax audit

    Income-tax Act, 1961, s. 44ABSources S2, S4

October 202612 dates

  1. Income tax and TDS

    Deposit of tax deducted or collected at source in September

    Every deductor and collector other than a government office

    Income-tax Rules, 2026, r. 218Sources S1, S3

  2. GST

    GSTR-7 (GST deducted at source) and GSTR-8 (tax collected by e-commerce operators) for September

    GST deductors; e-commerce operators

    CGST Act, ss. 51–52Sources S7, S8

  3. GST

    GSTR-1, statement of outward supplies, for September

    Monthly filers

    CGST Act, s. 37Sources S7, S8

  4. GST

    GSTR-1 for the quarter ending September

    Taxpayers in the QRMP scheme

    CGST Act, s. 37; QRMPSources S7, S8

  5. GST

    CMP-08, statement and payment for the quarter ending September

    Composition taxpayers

    CGST Act, s. 10; CGST Rules, r. 62Sources S7, S8

  6. GST

    GSTR-3B, summary return and payment, for September

    Monthly filers

    CGST Act, s. 39Sources S7, S8

  7. GST

    GSTR-3B for the quarter ending September (22nd or 24th, by state group)

    Taxpayers in the QRMP scheme

    CGST Act, s. 39Sources S7, S8

  8. Company

    AOC-4, financial statements, if the AGM was held on 30 September (30 days after the AGM)

    Companies

    Companies Act, 2013, s. 137Sources S9

  9. LLP

    Form 8, statement of account and solvency, for 2025-26

    Every LLP

    LLP Act, s. 34; LLP Rules, r. 24Sources S12

  10. Company

    MSME-1, amounts owed to micro and small enterprises for April to September 2026

    Companies with such amounts outstanding over 45 days

    Companies Act, 2013, s. 405Sources S13

  11. Income tax and TDS

    Return of income for 2025-26 (assessment year 2026-27) where accounts are audited

    Companies, and firms and others liable to audit

    Income-tax Act, 1961, s. 139(1)Sources S2, S5

  12. Income tax and TDS

    Quarterly TDS and TCS statements for July to September 2026 (Forms 138, 140, 143, 144)

    Every deductor and collector

    Income-tax Act, 2025, s. 397; Income-tax Rules, 2026, r. 219Sources S1, S3

November 20269 dates

  1. Income tax and TDS

    Deposit of tax deducted or collected at source in October

    Every deductor and collector other than a government office

    Income-tax Rules, 2026, r. 218Sources S1, S3

  2. GST

    GSTR-7 (GST deducted at source) and GSTR-8 (tax collected by e-commerce operators) for October

    GST deductors; e-commerce operators

    CGST Act, ss. 51–52Sources S7, S8

  3. GST

    GSTR-1, statement of outward supplies, for October

    Monthly filers

    CGST Act, s. 37Sources S7, S8

  4. GST

    Invoice Furnishing Facility (IFF) for October, if used

    Taxpayers in the QRMP scheme (optional)

    CGST Rules, r. 59Sources S7, S8

  5. Income tax and TDS

    TDS certificates (Form 131) for July to September 2026

    Deductors, for non-salary deductions

    Income-tax Rules, 2026Sources S1, S3

  6. GST

    GSTR-3B, summary return and payment, for October

    Monthly filers

    CGST Act, s. 39Sources S7, S8

  7. GST

    PMT-06, monthly payment of tax for October

    Taxpayers in the QRMP scheme

    CGST Act, s. 39(7)Sources S7, S8

  8. Company

    MGT-7 or MGT-7A, annual return, if the AGM was held on 30 September (60 days after the AGM)

    Companies

    Companies Act, 2013, s. 92Sources S9

  9. Income tax and TDS

    Return of income for 2025-26 where a transfer pricing report is required

    Taxpayers with international or specified domestic transactions

    Income-tax Act, 1961, ss. 92E and 139(1)Sources S2, S5

December 20269 dates

  1. Income tax and TDS

    Deposit of tax deducted or collected at source in November

    Every deductor and collector other than a government office

    Income-tax Rules, 2026, r. 218Sources S1, S3

  2. GST

    GSTR-7 (GST deducted at source) and GSTR-8 (tax collected by e-commerce operators) for November

    GST deductors; e-commerce operators

    CGST Act, ss. 51–52Sources S7, S8

  3. GST

    GSTR-1, statement of outward supplies, for November

    Monthly filers

    CGST Act, s. 37Sources S7, S8

  4. GST

    Invoice Furnishing Facility (IFF) for November, if used

    Taxpayers in the QRMP scheme (optional)

    CGST Rules, r. 59Sources S7, S8

  5. Income tax and TDS

    Advance tax, third instalment: 75 per cent of the tax for 2026-27, cumulative

    Taxpayers whose tax for the year, after TDS, is ₹10,000 or more

    Income-tax Act, 2025, ss. 403–408Sources S1, S6

  6. GST

    GSTR-3B, summary return and payment, for November

    Monthly filers

    CGST Act, s. 39Sources S7, S8

  7. GST

    PMT-06, monthly payment of tax for November

    Taxpayers in the QRMP scheme

    CGST Act, s. 39(7)Sources S7, S8

  8. GST

    GSTR-9, annual return, and GSTR-9C, reconciliation statement, for 2025-26

    Registered taxpayers above the annual-return thresholds

    CGST Act, s. 44Sources S7, S8

  9. Income tax and TDS

    Belated return for 2025-26

    Taxpayers who missed the due date

    Income-tax Act, 1961, s. 139(4)Sources S2, S5

January 20278 dates

  1. Income tax and TDS

    Deposit of tax deducted or collected at source in December

    Every deductor and collector other than a government office

    Income-tax Rules, 2026, r. 218Sources S1, S3

  2. GST

    GSTR-7 (GST deducted at source) and GSTR-8 (tax collected by e-commerce operators) for December

    GST deductors; e-commerce operators

    CGST Act, ss. 51–52Sources S7, S8

  3. GST

    GSTR-1, statement of outward supplies, for December

    Monthly filers

    CGST Act, s. 37Sources S7, S8

  4. GST

    GSTR-1 for the quarter ending December

    Taxpayers in the QRMP scheme

    CGST Act, s. 37; QRMPSources S7, S8

  5. GST

    CMP-08, statement and payment for the quarter ending December

    Composition taxpayers

    CGST Act, s. 10; CGST Rules, r. 62Sources S7, S8

  6. GST

    GSTR-3B, summary return and payment, for December

    Monthly filers

    CGST Act, s. 39Sources S7, S8

  7. GST

    GSTR-3B for the quarter ending December (22nd or 24th, by state group)

    Taxpayers in the QRMP scheme

    CGST Act, s. 39Sources S7, S8

  8. Income tax and TDS

    Quarterly TDS and TCS statements for October to December 2026

    Every deductor and collector

    Income-tax Rules, 2026, r. 219Sources S1, S3

February 20277 dates

  1. Income tax and TDS

    Deposit of tax deducted or collected at source in January

    Every deductor and collector other than a government office

    Income-tax Rules, 2026, r. 218Sources S1, S3

  2. GST

    GSTR-7 (GST deducted at source) and GSTR-8 (tax collected by e-commerce operators) for January

    GST deductors; e-commerce operators

    CGST Act, ss. 51–52Sources S7, S8

  3. GST

    GSTR-1, statement of outward supplies, for January

    Monthly filers

    CGST Act, s. 37Sources S7, S8

  4. GST

    Invoice Furnishing Facility (IFF) for January, if used

    Taxpayers in the QRMP scheme (optional)

    CGST Rules, r. 59Sources S7, S8

  5. Income tax and TDS

    TDS certificates (Form 131) for October to December 2026

    Deductors, for non-salary deductions

    Income-tax Rules, 2026Sources S1, S3

  6. GST

    GSTR-3B, summary return and payment, for January

    Monthly filers

    CGST Act, s. 39Sources S7, S8

  7. GST

    PMT-06, monthly payment of tax for January

    Taxpayers in the QRMP scheme

    CGST Act, s. 39(7)Sources S7, S8

March 20278 dates

  1. Income tax and TDS

    Deposit of tax deducted or collected at source in February

    Every deductor and collector other than a government office

    Income-tax Rules, 2026, r. 218Sources S1, S3

  2. GST

    GSTR-7 (GST deducted at source) and GSTR-8 (tax collected by e-commerce operators) for February

    GST deductors; e-commerce operators

    CGST Act, ss. 51–52Sources S7, S8

  3. GST

    GSTR-1, statement of outward supplies, for February

    Monthly filers

    CGST Act, s. 37Sources S7, S8

  4. GST

    Invoice Furnishing Facility (IFF) for February, if used

    Taxpayers in the QRMP scheme (optional)

    CGST Rules, r. 59Sources S7, S8

  5. Income tax and TDS

    Advance tax, final instalment: 100 per cent of the tax for 2026-27 (the only instalment under presumptive schemes)

    Taxpayers liable to advance tax

    Income-tax Act, 2025, ss. 403–408Sources S1, S6

  6. GST

    GSTR-3B, summary return and payment, for February

    Monthly filers

    CGST Act, s. 39Sources S7, S8

  7. GST

    PMT-06, monthly payment of tax for February

    Taxpayers in the QRMP scheme

    CGST Act, s. 39(7)Sources S7, S8

  8. Income tax and TDS

    Last date for a revised return for 2025-26

    Taxpayers who filed a return and need to correct it

    Income-tax Act, 1961, s. 139(5) as amendedSources S2, S5

The year at a glance

The dates that fall at the same point every year, by type of taxpayer.

LLP

WhenWhatLaw · sources
30 MayForm 11, annual return (60 days after the year ends)LLP Act, s. 35; r. 25 · S12
30 OctoberForm 8, statement of account and solvency; audited where turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakhLLP Act, s. 34; r. 24 · S12

Company

WhenWhatLaw · sources
30 April and 31 OctoberMSME-1, half-yearly, where amounts to micro and small enterprises are outstanding over 45 daysCompanies Act, s. 405 · S13
30 JuneDPT-3, return of deposits and outstanding loans (for 2026, extended to 31 July)Deposits Rules, r. 16 · S9, S11
30 June, once in three financial yearsDIR-3 KYC for every holder of a director identification numberG.S.R. 943(E) · S10
30 SeptemberAnnual general meeting (within six months of the year end; the first within nine months)Companies Act, s. 96 · S9

GST

WhenWhatLaw · sources
10th, 11th, 13th, 20th of each monthGSTR-7 and GSTR-8; GSTR-1; IFF or quarterly GSTR-1; GSTR-3BCGST Act, ss. 37, 39, 51–52 · S7, S8
31 DecemberGSTR-9 and GSTR-9C for the previous financial yearCGST Act, s. 44 · S7, S8

Income tax and TDS

WhenWhatLaw · sources
7th of each month (30 April for March)Deposit of TDS and TCSIncome-tax Rules, 2026, r. 218 · S1, S3
31 July, 31 October, 31 January, 31 MayQuarterly TDS and TCS statementsIncome-tax Rules, 2026, r. 219 · S1, S3
15 June, 15 September, 15 December, 15 MarchAdvance tax: 15, 45, 75 and 100 per cent, cumulativeIncome-tax Act, 2025, ss. 403–408 · S1, S6
31 July · 31 August · 31 October · 30 NovemberReturns for 2025-26: ITR-1 and ITR-2; ITR-3 and ITR-4 not liable to audit; audit cases; transfer pricing casesIncome-tax Act, 1961, s. 139(1) · S2, S5
30 SeptemberTax audit report (one month before the return in audit cases)Income-tax Act, 1961, s. 44AB; 2025 Act, s. 63 · S2, S4

Dates that run from an event

These dates are counted from something that happens, such as a general meeting or a change of partner, so no calendar date can be given in advance.

  1. Company

    Within 30 days of the AGM

    AOC-4, financial statements

    Companies Act, s. 137 · S9

  2. Company

    Within 60 days of the AGM

    MGT-7 (MGT-7A for small companies and one person companies), annual return

    Companies Act, s. 92 · S9

  3. Company

    Within 15 days of the meeting at which the auditor is appointed

    ADT-1, notice of appointment of auditor

    Companies Act, s. 139; Audit Rules, r. 4 · S9

  4. Company

    Within 30 days of a change in mobile number, email or address

    DIR-3 KYC update for a director

    G.S.R. 943(E) · S10

  5. LLP

    Within 30 days of the change

    Form 3, change in the LLP agreement

    LLP Act, s. 23 · S12

  6. LLP

    Within 30 days of the change

    Form 4, admission or cessation of a partner, or change in designation

    LLP Act, s. 25 · S12

How to read these dates

  • Two Income-tax Acts. The return and tax audit for 2025-26 are made under the Income-tax Act, 1961. Deposits, advance tax and quarterly statements from 1 April 2026 are under the Income-tax Act, 2025 and the Income-tax Rules, 2026. The note on the transition explains the split.
  • Extensions. On the date these dates were checked, no extension of the 30 September 2026 tax audit date had been notified. The Central Board of Direct Taxes, the GST Council and the Ministry of Corporate Affairs extend dates by notification or circular, often close to the date itself.
  • Thresholds. Whether a filing applies at all (a tax audit, an LLP audit, GSTR-9C) turns on turnover and other limits. The glossary explains the terms.
  • Company dates after the AGM. Where a date depends on the general meeting, the calendar shows the result for a meeting on 30 September; a company that met earlier counts from its own date.

Sources

Checked on 25 September 2026. Primary sources are the Acts, rules and notifications; the secondary summaries were used to confirm dates announced during 2026.

  1. S1Income-tax Act, 2025 (ss. 263, 393–394, 403–408) and Income-tax Rules, 2026 (rr. 218–219: deposit of tax deducted; quarterly statements in Forms 138, 140, 143 and 144; certificates in Forms 130, 131 and 133). Income Tax Department. incometax.gov.in (opens in a new tab)
  2. S2Income-tax returns: forms and due dates for assessment year 2026-27 (Income-tax Act, 1961, s. 139 as amended by the Finance Act, 2026). Income Tax Department e-filing portal. incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/income-tax-returns (opens in a new tab)
  3. S3“TDS returns under the Income-tax Act, 2025: forms, due dates and filing procedure”. CAclubindia (secondary; read 25 Sep 2026)
  4. S4“Tax audit due date extension for AY 2026-27” (15 Sep 2026, updated 21 Sep 2026): no extension of 30 September notified by the CBDT as of mid-September. CAclubindia (secondary)
  5. S5“AY 2026-27 ITR due dates under Finance Act 2026”: 31 July (ITR-1/2), 31 August (ITR-3/4 not liable to audit), 31 October (audit), 30 November (transfer pricing), 31 December (belated), 31 March 2027 (revised). Taxguru (secondary)
  6. S6Advance tax for tax year 2026-27: 15 / 45 / 75 / 100 per cent by 15 June, 15 September, 15 December and 15 March. Sansa Legal (secondary), on Income-tax Act, 2025 ss. 403–405
  7. S7Central Goods and Services Tax Act, 2017: ss. 37 (outward supplies), 39 (returns; QRMP), 44 (annual return), 51–52 (TDS and TCS); CGST Rules, 2017. CBIC. cbic-gst.gov.in (opens in a new tab)
  8. S8GST return due dates for 2026-27, including GSTR-9 and GSTR-9C for 2025-26 by 31 December 2026 (updated 21 Sep 2026). SAG Infotech (secondary)
  9. S9Companies Act, 2013: ss. 92 (annual return), 96 (AGM), 137 (financial statements), 139 (auditor); Companies (Acceptance of Deposits) Rules, 2014, r. 16. Ministry of Corporate Affairs. mca.gov.in (opens in a new tab)
  10. S10Notification G.S.R. 943(E), 31 December 2025, in force 31 March 2026: DIR-3 KYC once every three financial years, by 30 June; contact changes within 30 days. Ministry of Corporate Affairs (summary: Taxguru)
  11. S11General Circular 02/2026: DPT-3 for 2026 accepted without additional fee up to 31 July 2026. Ministry of Corporate Affairs (summary: CAclubindia, 27 Jun 2026)
  12. S12Limited Liability Partnership Act, 2008: ss. 34–35; LLP Rules, 2009: rr. 24–25 and fee Annexure, as amended from 1 April 2022. Ministry of Corporate Affairs. mca.gov.in (opens in a new tab)
  13. S13Form MSME-1: half-yearly return of amounts due to micro and small enterprises (30 April and 31 October). Ministry of Corporate Affairs order under s. 405 (summary: ClearTax)

Glossary

Forms and terms used above, from AOC-4 to UDIN, are explained in the glossary.

Was this page useful?

Only your answer and the page address are recorded. No personal data is collected.