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Compliance calendar 2026

Every GST, ITR, TDS, ROC and PF due date in one place. Bookmark this page — we update it as the financial year progresses.

January 2026

5 due dates

Jan

TDS

TDS payment for December

Tax deducted at source for the month of December must be deposited.

⚠ 1.5% interest/month if late

Jan

GST

GSTR-1 (Dec)

Monthly outward supplies return for taxpayers with turnover above ₹5 cr.

⚠ ₹50/day late fee

Jan

PF & ESI for December

Provident Fund and ESI contributions for employer + employee.

⚠ Damages up to 25% pa

Jan

GST

GSTR-3B (Dec)

Summary return + tax payment for December.

⚠ ₹50/day + 18% interest

Jan

TDS

Form 27EQ (Q3 TCS)

Quarterly statement of tax collected at source.

⚠ ₹200/day

February 2026

4 due dates

Feb

TDS

TDS payment for January

Monthly TDS deposit.

⚠ 1.5% interest/month

Feb

GST

GSTR-1 (Jan)

Monthly outward supplies return.

⚠ ₹50/day late fee

Feb

PF & ESI for January

Monthly contribution.

⚠ Damages up to 25% pa

Feb

GST

GSTR-3B (Jan)

Summary return + tax for January.

⚠ ₹50/day + 18% interest

March 2026

5 due dates

Mar

TDS

TDS payment for February

Monthly TDS deposit.

⚠ 1.5% interest/month

Mar

ITR

Advance Tax — Final Instalment

100% of estimated tax liability for FY 2025-26.

⚠ Interest u/s 234B & 234C

Mar

PF & ESI for February

Monthly contribution.

⚠ Damages up to 25% pa

Mar

GST

GSTR-3B (Feb)

Summary return + tax.

⚠ ₹50/day + 18% interest

Mar

ITR

Belated / Revised ITR (AY 2025-26)

Last date for filing belated or revised return.

⚠ ₹5,000 late fee

April 2026

5 due dates

Apr

GST

GSTR-1 (Mar)

Monthly outward supplies.

⚠ ₹50/day

Apr

GST

CMP-08 (Q4 Composition)

Quarterly statement for composition dealers.

⚠ ₹200/day

Apr

GST

GSTR-3B (Mar)

Summary return for March.

⚠ ₹50/day + interest

Apr

TDS

TDS payment for March

Annual TDS deposit deadline.

⚠ 1.5% interest/month

Apr

ROC

DIR-3 KYC for Directors

Annual director KYC for anyone holding a DIN.

⚠ ₹5,000 reactivation fee

May 2026

5 due dates

May

GST

GSTR-1 (Apr)

Monthly outward supplies.

⚠ ₹50/day

May

TDS

Form 16 / 16A issuance

Employers issue Form 16 to employees; deductors issue 16A.

⚠ ₹100/day per certificate

May

GST

GSTR-3B (Apr)

Summary return for April.

⚠ ₹50/day + interest

May

ROC

MSME-1 Half-Yearly Return

Companies report dues to MSME vendors over 45 days old.

⚠ Up to ₹3 lakh on directors

May

TDS

Form 26Q / 24Q (Q4)

Quarterly TDS return for non-salary / salary.

⚠ ₹200/day

June 2026

3 due dates

Jun

GST

GSTR-1 (May)

Monthly outward supplies.

⚠ ₹50/day

Jun

ITR

Advance Tax — Instalment 1 (FY 26-27)

15% of estimated annual tax liability.

⚠ Interest u/s 234C

Jun

GST

GSTR-3B (May)

Summary return for May.

⚠ ₹50/day + interest

July 2026

5 due dates

Jul

GST

GSTR-1 (Jun)

Monthly outward supplies.

⚠ ₹50/day

Jul

GST

CMP-08 (Q1 Composition)

Quarterly statement for composition dealers.

⚠ ₹200/day

Jul

GST

GSTR-3B (Jun)

Summary return for June.

⚠ ₹50/day + interest

Jul

ITR

ITR Filing — Non-audit cases (AY 26-27)

Last date for salaried, freelancers and small businesses.

⚠ ₹5,000 late fee + interest

Jul

TDS

Form 26Q / 24Q (Q1)

Quarterly TDS return.

⚠ ₹200/day

August 2026

2 due dates

Aug

GST

GSTR-1 (Jul)

Monthly outward supplies.

⚠ ₹50/day

Aug

GST

GSTR-3B (Jul)

Summary return for July.

⚠ ₹50/day + interest

September 2026

3 due dates

Sep

ITR

Advance Tax — Instalment 2

45% of estimated annual tax liability.

⚠ Interest u/s 234C

Sep

ITR

Tax Audit Report (Form 3CD)

For businesses with turnover above ₹1 crore (or ₹10 cr with digital receipts).

⚠ 0.5% of turnover or ₹1.5 lakh

Sep

ROC

AGM & Annual Accounts

Companies must hold AGM and adopt accounts.

⚠ ₹1 lakh + ₹500/day

October 2026

4 due dates

Oct

GST

CMP-08 (Q2 Composition)

Quarterly statement for composition dealers.

⚠ ₹200/day

Oct

ROC

AOC-4 (Annual Accounts)

Companies file annual financial statements with MCA.

⚠ ₹100/day, capped at ₹10 lakh

Oct

ITR

ITR — Audit Cases

ITR filing deadline for businesses requiring audit.

⚠ ₹5,000 + interest

Oct

TDS

Form 26Q / 24Q (Q2)

Quarterly TDS return.

⚠ ₹200/day

November 2026

2 due dates

Nov

ROC

MGT-7 (Annual Return)

Companies file the annual return with MCA.

⚠ ₹100/day

Nov

ITR

Transfer Pricing Cases ITR

ITR filing for international/specified domestic transactions.

⚠ Interest u/s 234A/B/C

December 2026

3 due dates

Dec

ITR

Advance Tax — Instalment 3

75% of estimated annual tax liability.

⚠ Interest u/s 234C

Dec

GST

GSTR-9 / 9C (Annual)

Annual GST return + reconciliation statement for FY 2025-26.

⚠ ₹200/day, capped

Dec

ITR

Belated / Revised ITR (AY 26-27)

Last date for belated / revised return.

⚠ ₹5,000 late fee

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