Compliance Calendar September 2026 – GST TDS PF ESI Deadlines

September 2026 is a heavy compliance month. The standard monthly GST and TDS cycle runs on schedule, but two due dates shift because of weekend landings: GSTR-3B on 20th September (Sunday) moves to 21st September, and IFF on 13th September (Sunday) moves to 14th September. The month also carries the Tax Audit Report deadline for FY 2025-26 (due by 30th September, a month before the 31st October ITR deadline), Form 132 (the new TDS certificate for non-salary payments under the Income Tax Act 2025, replacing Forms 16B, 16C, and 16D), the Advance Tax second instalment for Tax Year 2026-27, and the PMT-06 obligation for QRMP taxpayers. Businesses that have not updated their compliance workflows for the Form 132 references risk filing under the wrong form number.

This calendar covers every statutory deadline for September 2026: TDS deposit, TCS deposit, GSTR-7, GSTR-8, IFF, GSTR-1, Form 132, GSTR-3B, Tax Audit Report, Form 141, Advance Tax, PF, ESI, and PMT-06. Use it to plan filings, avoid interest exposure, and make sure the two weekend shifts do not catch your team off-guard.

What are the key compliance deadlines for September 2026?

September 2026 has nine distinct compliance events. TDS deposit, TCS deposit, GSTR-7, and GSTR-8 fall on 7th September. IFF falls on 13th September but shifts to 14th September (Monday) as the 13th is a Sunday. Form 132 (TDS certificates for July 2026 non-salary payments) falls on 14th September. GSTR-1 monthly falls on 11th September. GSTR-3B falls on 20th September but shifts to 21st September (Monday) as the 20th is a Sunday. The Tax Audit Report for FY 2025-26 and Form 141 for August 2026 deductions are both due 30th September. Advance Tax second instalment and PF and ESI deposits are due 15th September. PMT-06 for QRMP taxpayers falls on 25th September.

At a glance

• When is GSTR-1 due? 11th September 2026 for August 2026 (monthly filers above ₹5 crore turnover, and non-QRMP smaller filers).
• When is GSTR-3B due? 20th September 2026 for August 2026 (monthly filers above ₹5 crore turnover). 20th September falls on a Sunday, so the effective date shifts to 21st September 2026 (Monday). Confirm via GSTN notification.
• When is IFF due? 13th September 2026 (optional, QRMP taxpayers, for August 2026 B2B invoices). 13th September falls on a Sunday. Effective date shifts to 14th September 2026 (Monday). Verify via GSTN notification before filing.
• When is PMT-06 due? 25th September 2026 (QRMP taxpayers with insufficient ITC for August 2026).
• When is TDS deposit due? 7th September 2026 for August 2026 deductions and TCS collections.
• What about GSTR-7 and GSTR-8? GSTR-7 (government deductors collecting TDS under GST) and GSTR-8 (e-commerce operators collecting TCS) for August 2026 are both due 7th September 2026.
• What about Form 132? TDS certificates for July 2026 non-salary payments must be issued to deductees by 14th September 2026. Form 132 is the prescribed certificate under the Income Tax Act 2025, replacing the earlier Forms 16B, 16C, and 16D.
• PF and ESI? Deposit August 2026 contributions by 15th September 2026 (Tuesday). No weekend shift applies.
• When is Advance Tax due? 15th September 2026. Cumulative payment must reach at least 45% of estimated annual tax liability for Tax Year 2026-27 by this date, accounting for the June instalment already paid.
• When is the Tax Audit Report due? 30th September 2026 for audit-eligible taxpayers for FY 2025-26. This is a month before the 31st October ITR deadline.
• When is Form 141 due? 30th September 2026 for August 2026 deductions. Covers TDS on property purchase (1%), rent above ₹50,000/month, and contractor and professional payments (August 2026).

Who is this calendar for

• Founders, CFOs, finance and compliance teams managing GST, TDS, PF, ESI, and Advance Tax obligations
• MSMEs and startups on monthly GST or QRMP scheme
• Employers with salaried and non-salaried staff who need to issue July 2026 TDS certificates (Form 132)
• All deductors and e-commerce operators subject to GSTR-7 and GSTR-8 filing
• Audit-eligible taxpayers preparing Tax Audit Reports for FY 2025-26
• Accounting firms handling multi-client compliance calendars
• Deductors who previously filed Forms 16B, 16C, 16D, 26QB, 26QC, 26QD, or 26QE and must now use Form 132 or Form 141
• Listed entities tracking SEBI timelines
• Companies with FEMA reporting obligations (ECB)

Key statutory compliance due dates: September 2026

Compliance calendar table (date-wise)

GSTR-3B due date note

For monthly filers, GSTR-3B for August 2026 is due on 20th September 2026, which falls on a Sunday. The effective filing date shifts to 21st September 2026 (Monday). Confirm the shift via GSTN notification before treating 21st September as the hard deadline.

For QRMP taxpayers, there is no GSTR-3B due in September 2026. Their Q2 (July to September 2026) quarterly GSTR-3B falls in October 2026. QRMP taxpayers do have a PMT-06 payment obligation on 25th September if their August 2026 ITC is insufficient to cover the liability.

For taxpayers with a state-group-based GSTR-3B schedule, due dates may reflect as 22nd or 24th September depending on the prescribed group. Verify your applicable grouping before planning payment and filing.

Date shifts: what moves in September 2026

Two due dates shift this month:

• 13th September (Sunday): IFF for August 2026 B2B invoices moves to 14th September 2026 (Monday). Confirm the shift via official GSTN notification before treating 14th September as the hard deadline.
• 20th September (Sunday): GSTR-3B for August 2026 moves to 21st September 2026 (Monday). Confirm via GSTN notification before treating 21st September as the hard deadline.

All other September 2026 due dates land on working days and do not shift.

Note on professional tax

Professional tax due dates are state-specific. If your state mandates monthly PT, plan it alongside payroll. Confirm your state’s rule before remitting.

Actionable planning checklist

Two weeks before due dates

• Lock August 2026 outward supplies and e-invoices for GSTR-1 by 9th September
• Prepare TDS deposit challan and bank approval workflow for 7th September. This is a Monday and requires no special weekend action, but verify challan on OLTAS same day
• File GSTR-7 and GSTR-8 by 7th September if you are a government deductor or e-commerce operator
• Run payroll-to-PF and payroll-to-ESI reconciliations for August 2026. Deposits are due 15th September (Tuesday) with no shift — prepare by 12th September
• Identify all deductees for July 2026 non-salary TDS and generate Form 132 data. Issuance deadline is 14th September
• Recompute Advance Tax liability for Tax Year 2026-27 before 12th September. Cumulative payment must reach 45% by 15th September — if income from capital gains, professional fees, or interest income has changed since June, update the estimate before paying
• For Tax Audit Report: ensure books are closed, TDS is reconciled, and GST data is matched well before 30th September. Auditors need lead time; do not start this exercise in the last week of September
• For Form 141: identify all August 2026 property purchases, rent above ₹50,000/month, and contractor/professional payments where TDS was deducted. File by 30th September

Filing week workflow

• 7th Sep (Mon): Pay August 2026 TDS and TCS. Verify challan on OLTAS. Cite sections 393/394 under the Income Tax Act 2025. File GSTR-7 (government TDS) and GSTR-8 (e-commerce TCS) for August 2026.
• 11th Sep (Fri): File GSTR-1 for August 2026. Circulate GSTR-2B visibility note to buyers.
• 14th Sep (Mon): Upload August 2026 B2B invoices via IFF if on QRMP (shifted from 13th). Issue Form 132 to all deductees for July 2026 non-salary TDS payments.
• 15th Sep (Tue): Pay Advance Tax second instalment for Tax Year 2026-27 (cumulative 45% threshold). Process PF ECR and ESI challans for August 2026. Confirm portal completion before end of banking hours.
• 21st Sep (Mon): File GSTR-3B for August 2026 (shifted from 20th). Pay full cash liability including RCM. Table 3.2 is non-editable, so finalise GSTR-1 first.
• 25th Sep (Fri): QRMP taxpayers with August 2026 shortfall pay PMT-06 challan. Not a return, just a payment.
• 30th Sep (Wed): Submit Tax Audit Report for FY 2025-26. File Form 141 for August 2026 TDS deductions.

Corner cases to watch

• 13th September and 20th September both fall on Sundays. IFF moves to 14th September and GSTR-3B moves to 21st September. Do not assume the shifts are automatic without checking official GSTN portal notifications. Some statute-specific rules require explicit gazette notification for the extension to apply.
• Form 132 is the TDS certificate under the Income Tax Act 2025 for non-salary payments, replacing the earlier Forms 16B, 16C, and 16D. If your team was still running workflows referencing the old form numbers for TDS on property, rent, or professional fee payments, update the form reference, section citations, and portal workflow immediately.
• The Advance Tax second instalment on 15th September catches many founders off guard, particularly those with variable income from capital gains, professional fees, or interest that has shifted since the June instalment. Recompute before paying, not after. Any shortfall attracts interest under the Income Tax Act 2025.
• The Tax Audit Report for FY 2025-26 is due 30th September, a full month before the ITR deadline. This is not a nominal deadline — auditors require reconciled books, TDS schedules, and GST data. Businesses that begin preparation in the last week of September will not meet the 30th September deadline cleanly.
• GSTR-7 and GSTR-8 are both due 7th September. Government deductors and e-commerce operators who conflate these deadlines with the general GSTR-1 cycle (11th September) will be late. Nil returns for GSTR-7 and GSTR-8 also attract late fees.
• QRMP taxpayers have no GSTR-3B in September 2026, but PMT-06 on 25th September is still mandatory if there is a shortfall. Missing this attracts interest even though the quarterly return is filed in October.
• Form 141 for August 2026 is due 30th September (Wednesday). No shift applies. Deductors who made property purchases, paid rent above ₹50,000/month, or made contractor/professional payments in August 2026 must file by end of day 30th September.

Summary of key forms and their purpose

Other statutory compliances due in September 2026 (SEBI, FEMA, Companies Act)

SEBI (listed entities)

Listed companies should confirm whether any outstanding Q1 FY 2026-27 obligations (Regulation 33 financial results timelines, Regulation 32(1) deviation or variation statements) carry into September. In addition, listed entities should track any SEBI circular updates and board meeting schedules ahead of Q2 (July to September 2026) results timelines that will crystallise in October 2026.

FEMA (ECB reporting)

Form ECB-2: Borrowers are required to report actual ECB transactions monthly through their AD Category I bank within 7 working days of month-end. For August 2026, confirm the working-day count to determine the September filing window and plan accordingly.

Companies Act, 2013

Annual compliance planning note: Companies with AGMs falling in August or September 2026 should track AOC-4 and MGT-7 filing timelines. These fall within 60 days of the AGM date, so August and September AGMs create October and November filing obligations respectively.

Note: Corporate compliance dates depend on entity type, listing status, and event-based triggers. Use this section as a planning cue and confirm applicability for your company.

For the full annual compliance calendar, read: Treelife Annual Compliance Calendar 2026

Official portals to monitor for changes

Track any extensions or clarifications on the portals of the Goods and Services Tax Network (GSTN), Income Tax Department, Employees’ Provident Fund Organisation (EPFO), Employees’ State Insurance Corporation (ESIC), and MCA21 (Ministry of Corporate Affairs). Treelife tracks all updates from these portals and keeps clients posted.

Conclusion

September 2026 has more execution density than most months. Two GST deadlines shift because of Sunday landings. The Tax Audit Report for FY 2025-26 is due by 30th September, requiring reconciled books and coordinated auditor timelines well before the deadline. The Advance Tax second instalment on 15th September compresses the first half of the month further, especially for founders whose income profile has shifted since June. GSTR-7 and GSTR-8 add filing obligations on 7th September for government deductors and e-commerce operators who may not track these separately. Form 132 under the Income Tax Act 2025 replaces multiple legacy TDS certificate forms and requires team workflows to be updated.

For startups, SMEs, and growing enterprises, managing these shifts in-house without an updated compliance calendar and a dedicated team creates real penalty and interest exposure. Outsourcing to an experienced firm makes sure nothing is missed.

Why choose Treelife?

Treelife has been one of India’s most trusted legal and financial firms for over 10 years. We are proud to be trusted by over 1000 startups and investors for solving their problems and taking accountability.

Our team makes sure:

• Zero missed deadlines
• Clean audit trails
• Investor-ready compliance
• Full statutory coverage across GST, Income Tax, and MCA

FAQs: September 2026 compliance calendar

Q: When is the TDS deposit due for August 2026?

A: The statutory deadline for depositing August 2026 TDS and TCS is 7th September 2026, which falls on a Monday. No weekend shift applies. Process payments and verify challan on OLTAS the same day. Under the Income Tax Act 2025, cite sections 393/394 for August 2026 transactions. Interest for late payment runs at 1.5% per month from the deduction date.

Q: Two September due dates fall on Sundays. Which dates shift and to when?

A: Two deadlines shift this month. IFF for August 2026 B2B invoices moves from 13th September (Sunday) to 14th September 2026 (Monday). GSTR-3B for August 2026 moves from 20th September (Sunday) to 21st September 2026 (Monday). The general rule under most statutes is that a due date falling on a Sunday or public holiday shifts to the next working day. Always verify the shift via official GSTN notifications before treating 14th and 21st September as confirmed deadlines.

Q: What is Form 132 and how is it different from Forms 16B, 16C, and 16D?

A: Form 132 is the TDS certificate for non-salary payments under the Income Tax Act 2025. It replaces the earlier Forms 16B (TDS on property purchase), 16C (TDS on rent), and 16D (TDS on contractor and professional payments). The information required is broadly similar to the old forms, but the form number, section references, and portal filing workflow are updated for the new Act. All deductors must issue Form 132 to deductees for July 2026 non-salary payments by 14th September 2026. Deductees require Form 132 to claim TDS credit in their returns.

Q: What is the Advance Tax second instalment obligation in September 2026?

A: Under the Income Tax Act 2025, cumulative Advance Tax payment must reach at least 45% of estimated annual tax liability for Tax Year 2026-27 by 15th September 2026. This accounts for the first instalment paid in June. If your income profile has changed since June on account of capital gains, professional fees, or interest income, recompute the full-year liability before paying. Any shortfall attracts interest under the Income Tax Act 2025. Treat 12th September as your internal computation deadline to give yourself time to arrange payment.

Q: Who needs to file GSTR-7 and GSTR-8 for August 2026?

A: GSTR-7 must be filed by government deductors who collect TDS under GST at 2% or 5% on notified supplies. GSTR-8 must be filed by e-commerce operators such as Amazon and Flipkart who collect TCS at 0.5% or 1% from sellers on their platforms. Both returns are due 7th September 2026. Late fees of ₹50 per day plus 18% per annum interest apply. Nil returns must also be filed on time.

Q: What is the Tax Audit Report deadline for FY 2025-26?

A: The Tax Audit Report for FY 2025-26 is due 30th September 2026. This deadline applies to taxpayers whose business or professional income exceeds the prescribed audit threshold under the Income Tax Act 2025. The report must be submitted a full month before the ITR filing deadline of 31st October 2026. Start reconciling books, TDS data, and GST data immediately. Auditors need adequate lead time to complete the report accurately — do not begin this process in the last week of September.

Q: Do QRMP taxpayers have any GST obligations in September 2026?

A: Two. First, they may optionally upload B2B invoices for August 2026 via IFF by 14th September 2026 (shifted from 13th due to Sunday). This allows their buyers to claim ITC without waiting for the Q2 quarterly GSTR-1 due in October. Second, QRMP taxpayers with insufficient ITC to cover August 2026 liability must pay a self-assessed challan via Form GST PMT-06 by 25th September 2026. This is a payment obligation, not a return. Interest on any shortfall runs from the due date regardless of when the quarterly GSTR-3B is eventually filed.

Q: What RCM liabilities must be included in GSTR-3B for August 2026?

A: Reverse Charge Mechanism liabilities for August 2026 include payments made to unregistered advocates, freight paid to goods transport agencies where the liability is on the recipient, and import of services. All RCM amounts must be declared and paid in the GSTR-3B filed by 21st September 2026 (shifted from 20th). Table 3.2 in GSTR-3B is auto-populated from GSTR-1 and is not editable, so finalise outward supply data in GSTR-1 before filing GSTR-3B.

Q: What are the interest rates for late TDS deposit?

A: Under the Income Tax Act 2025, interest for late deduction runs at 1% per month (or part of a month) from the date on which TDS was deductible to the date of actual deduction. Interest for late payment after deduction runs at 1.5% per month from the date of deduction to the date of actual deposit. Both apply independently. You can be charged for both if TDS is deducted late and paid late.

Q: What are the PF and ESI obligations in September 2026?

A: PF contributions for August 2026 must be deposited and the ECR filed by 15th September 2026 (Tuesday). The contribution structure is employee 12% + employer 12% + 0.5% admin charge. ESI contributions for August 2026 must also be deposited by 15th September 2026. The ESI rate is 0.75% employee + 3.25% employer, applicable on salaries up to ₹21,000. No weekend shift applies to either deadline.

Q: What are the penalties for late GSTR-3B filing?

A: Late fees under the GST Act are ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20 per day (₹10 + ₹10) for nil returns. Interest at 18% per annum applies on the net cash tax liability from the due date. File on time even if you need to revise ITC claims later. Late fees and interest accumulate from the due date regardless of when the error is identified.

Q: If a compliance deadline falls on a Sunday, does it automatically shift?

A: The general rule under most statutes is that a due date falling on a Sunday or public holiday shifts to the next working day. However, this is statute-specific, and GST and income tax portals do not always auto-extend. Treelife’s approach: treat the original date as the hard deadline and complete filings at least two days prior. For September 2026, two dates are confirmed as shifted: IFF from 13th to 14th September; GSTR-3B from 20th to 21st September.

Q: Are there SEBI obligations due in September 2026 for listed entities?

A: Listed companies should confirm whether any outstanding Q1 FY 2026-27 Regulation 33 or Regulation 32(1) obligations carry into September. In addition, Q2 (July to September 2026) results timelines under Regulation 33 will crystallise in October 2026, so September is the preparation month for those filings. Confirm specific deadlines with your compliance counsel.

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We are a legal and finance firm with a deep focus on the startup ecosystem. We offer a wide range of services, including Virtual CFO, Legal Support, Tax & Regulatory, and Global Expansion assistance.

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