# Compliance Calendar 2026 – Complete Annual Checklist

Published: 20 Apr 2026  |  Last updated: 13 May 2026
Author: Treelife
Practice area: Calendar
Tags: annual compliance calendar 2026-27 india, compliance calendar, compliance calendar 2026 excel download, compliance calendar 2026-27 in excel format, compliance calendar 2026-27 pdf download, compliance calendar for private limited company 2026-27, gst compliance calendar 2026, income tax compliance calendar 2026-27, labour law compliance calendar 2026, month wise compliance calendar 2026-27, roc compliance calendar 2026-27, statutory compliance calendar 2026-27, statutory compliance calendar 2026-27 in excel download
Source: https://treelife.in/calendar/compliance-calendar-2026/

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Blog Content Overview

- [1 What is a Compliance Calendar?](#What_is_a_Compliance_Calendar)
[1.1 Scope of the Compliance Calendar for Business and Startups](#Scope_of_the_Compliance_Calendar_for_Business_and_Startups)

- [2 Statutory Compliance Calendar FY 2026-27](#Statutory_Compliance_Calendar_FY_2026-27)
[2.1 Master Compliance Calendar (With Due Dates & Penalty)](#Master_Compliance_Calendar_With_Due_Dates_Penalty)

- [3 Annual Compliance Requirements for FY 2026-27 – Month-by-Month](#Annual_Compliance_Requirements_for_FY_2026-27_Month-by-Month)
[3.1 April 2026](#April_2026)
- [3.2 May 2026](#May_2026)
- [3.3 June 2026](#June_2026)
- [3.4 July 2026](#July_2026)
- [3.5 August 2026](#August_2026)
- [3.6 September 2026](#September_2026)
- [3.7 October 2026](#October_2026)
- [3.8 November 2026](#November_2026)
- [3.9 December 2026](#December_2026)
- [3.10 January 2027](#January_2027)
- [3.11 February 2027](#February_2027)
- [3.12 March 2027](#March_2027)

- [4 GST Compliance Calendar 2026](#GST_Compliance_Calendar_2026)
[4.1 GSTR-9 and GSTR-9C: Who must file and by when](#GSTR-9_and_GSTR-9C_Who_must_file_and_by_when)
- [4.2 Composition scheme: opt-in deadline for FY 2026-27](#Composition_scheme_opt-in_deadline_for_FY_2026-27)

- [5 Tax Compliance Calendar 2026 (Income Tax, TDS, TCS)](#Tax_Compliance_Calendar_2026_Income_Tax_TDS_TCS)
[5.1 Updated ITR (ITR-U): What years can you file in 2026-27?](#Updated_ITR_ITR-U_What_years_can_you_file_in_2026-27)

- [6 Regulatory Compliance Calendar 2026 (ROC, SEBI, MCA)](#Regulatory_Compliance_Calendar_2026_ROC_SEBI_MCA)
[6.1 SEBI (LODR) quarterly compliance calendar for FY 2026-27](#SEBI_LODR_quarterly_compliance_calendar_for_FY_2026-27)

- [7 Labour Laws Compliance Calendar 2026 (PF, ESI, PT, POSH)](#Labour_Laws_Compliance_Calendar_2026_PF_ESI_PT_POSH)
- [8 Foreign Trade & FEMA Compliance Calendar 2026](#Foreign_Trade_FEMA_Compliance_Calendar_2026)
[8.1 FEMA & Foreign Trade Compliance Overview](#FEMA_Foreign_Trade_Compliance_Overview)

- [9 Important Annual & Specific Compliances (Others for Businesses & Startups)](#Important_Annual_Specific_Compliances_Others_for_Businesses_Startups)
- [10 Forms, Documents & Key Legal Provisions – Quick Reference](#Forms_Documents_Key_Legal_Provisions_Quick_Reference)

[10.0.1 Managing this yourself? See how our Team handles compliance for 50+ startups.
Let’s Talk](#Managing_this_yourself_See_how_our_Team_handles_compliance_for_50_startups_Let8217s_Talk)

- [11 Why Compliance Calendar is Important for Your Business?](#Why_Compliance_Calendar_is_Important_for_Your_Business)
- [12 Who Is This Compliance Calendar For?](#Who_Is_This_Compliance_Calendar_For)
- [13 Conclusion](#Conclusion)

**[Download Compliance Calendar 2026-27 in PDF Format](https://treelife.in/wp-content/uploads/2026/02/Compliance-Calendar-2026-27-Treelife.pdf)**

**[Download Compliance Calendar 2026-27 in Excel Format](https://treelife.in/wp-content/uploads/2026/02/Compliance-Calendar-2026-27-Treelife.xlsx)**

## **What is a Compliance Calendar?**

A **compliance calendar** is a structured, date-wise schedule that lists all statutory, regulatory, and tax-related obligations a business must comply with during a financial year. It acts as a single reference point for tracking **due dates, forms, returns, and filings** mandated under various Indian laws. A statutory compliance calendar focuses on mandatory obligations prescribed under laws such as the Companies Act, Income Tax Act, GST law, labour laws, and FEMA, helping businesses avoid penalties and regulatory action. A well-maintained compliance calendar ensures that no legal, tax, or regulatory requirement is missed.

**Important change: The “Tax Year” under Income Tax Act 2025**

From 01/04/2026, CBDT replaced FY and AY terminology with “Tax Year” (TY) under the Income Tax Act 2025. TY 2026-27 = 01/04/2026 to 31/03/2027. Government portals and forms are being progressively updated. Where official forms still carry FY/AY language, we use that; where updated, we use TY.

### **Scope of the Compliance Calendar for Business and Startups**

A comprehensive business compliance calendar covers obligations across multiple regulatory frameworks, including:

- **GST Compliance** – GSTR-1, GSTR-3B, QRMP, composition returns, GST payments

- **Income Tax Compliance** – TDS/TCS, advance tax, income tax returns, tax audit reports

- **ROC & MCA Compliance** – AOC-4, MGT-7/7A, DIR-3 KYC/Web KYC, DPT-3, LLP filings

- **Labour Law Compliance** – PF, ESI, Professional Tax, POSH reporting

- **Regulatory Compliance** – SEBI disclosures, corporate governance filings

- **Foreign Exchange & Trade Compliance** – FEMA filings, FLA, ECB, IEC renewal under DGFT

## **Statutory Compliance Calendar FY 2026-27 **

### **Master Compliance Calendar (With Due Dates & Penalty)**

**Due Date****Month / Period****Compliance Name****Applicable Form / Return****Governing Act / Law****Applicability (Who must file)****Penalty / Consequence**7thEvery MonthTDS/TCS Deposit (Income Tax Compliance)ChallanIncome Tax Act, 1961All deductors & collectorsInterest @1–1.5% per month + penalty10thEvery MonthGST TDS ReturnGSTR-7CGST Act, 2017GST TDS deductors₹100/day per Act (max ₹10,000)10thEvery MonthGST TCS Return (E-commerce)GSTR-8CGST Act, 2017E-commerce operators₹100/day per Act (max ₹10,000)11thEvery MonthGST Outward Supplies (Monthly)GSTR-1CGST Act, 2017Monthly GST filers₹200/day (CGST+SGST), max ₹10,00013thEvery MonthGST Return – Non-Resident Taxable PersonGSTR-5CGST Act, 2017Non-resident GST registrantsLate fee + interest13thEvery MonthGST ISD ReturnGSTR-6CGST Act, 2017Input Service DistributorsLate fee + interest13thQuarterly MonthsGST QRMP Outward SuppliesGSTR-1 (QRMP)CGST Act, 2017QRMP taxpayersLate fee + interest15thEvery MonthPF Contribution PaymentPF Challan / ECREPF Act, 1952Employers under EPFInterest + damages up to 25%15thEvery MonthESI Contribution PaymentESI ChallanESI Act, 1948Employers under ESIInterest @12% + penalty15thJun / Sep / Dec / MarAdvance Tax PaymentChallanIncome Tax Act, 1961Advance-tax liable taxpayersInterest u/s 234B/234C18thQuarterly MonthsGST Composition PaymentCMP-08CGST Act, 2017Composition dealersLate fee + interest20thEvery MonthGST Summary Return & PaymentGSTR-3BCGST Act, 2017All regular GST taxpayers₹200/day, interest @18%22ndQuarterly MonthsGST QRMP GSTR-3B (Category X States)GSTR-3BCGST Act, 2017QRMP taxpayersLate fee + interest24thQuarterly MonthsGST QRMP GSTR-3B (Category Y States)GSTR-3BCGST Act, 2017QRMP taxpayersLate fee + interest25thQuarterly MonthsGST Job Work ReportingITC-04CGST Rules, 2017Applicable manufacturersLate fee up to ₹50/day30thEvery MonthTDS Challan-cum-Statement (Property/Rent/Contract/Crypto)26QB / 26QC / 26QD / 26QEIncome Tax Act, 1961Specified deductors₹200/day (max TDS amount)30th / 31stEvery MonthProfessional Tax PaymentState PT ChallanState PT LawsEmployers (state-wise)State-specific penalty30 April & 31 OctApr / OctMSME Outstanding Payment ReturnMSME-1Companies Act, 2013Companies with MSME dues >45 days₹25,000 – ₹3,00,00030 MayMayLLP Annual ReturnLLP Form 11LLP Act, 2008LLPs₹100/day (no cap)30 JunJuneReturn of DepositsDPT-3Companies Act, 2013Companies with deposits/loans₹5,000 + ₹500/day30 JunJuneIEC Renewal / UpdateIEC UpdateDGFT / FTPImporters & ExportersIEC deactivation15 JulJulyForeign Liabilities & Assets ReturnFLA ReturnFEMA, 1999Companies with FDI/ODI₹7,500 per delay31 JulJulyIncome Tax Return (Non-Audit)ITR FormsIncome Tax Act, 1961Individuals & entities (non-audit)₹1,000–₹5,000 late feeQuarterlyJul / Oct / Jan / MayTDS Return Filing24Q / 26Q / 27QIncome Tax Act, 1961All deductors₹200/dayQuarterlyJul / Oct / Jan / MayTCS Return Filing27EQIncome Tax Act, 1961TCS collectors₹200/day30 SepSeptemberDIN KYC ComplianceDIR-3 KYCCompanies Act RulesDIN holdersDIN deactivation + ₹5,00030 SepSeptemberAnnual General MeetingAGMCompanies Act, 2013Companies (except OPC)₹1 lakh + ₹5,000/day30 Days from AGMPost-AGMFinancial Statements FilingAOC-4Companies Act, 2013Companies₹100/day (max ₹2 lakh)60 Days from AGMPost-AGMAnnual Return FilingMGT-7 / MGT-7ACompanies Act, 2013Companies₹100/day (max ₹2 lakh)15 Days from AGMPost-AGMAuditor AppointmentADT-1Companies Act, 2013Companies₹25,000 – ₹5 lakhFirst Board MeetingAprilDirector Interest DisclosureMBP-1Companies Act, 2013Directors₹1 lakhAppointment EventEvent-basedDirector Non-DisqualificationDIR-8Companies Act, 2013Directors₹50,000180 Days from IncorporationEvent-basedCommencement of BusinessINC-20ACompanies Act, 2013Newly incorporated companies₹50,000 + ₹1,000/dayThroughout YearAs ApplicableBoard MeetingsMinutes / RecordsCompanies Act, 2013All companies₹25,000 per defaultAlong with AOC-4Post-AGMCSR ReportingCSR-2Companies Act, 2013CSR-applicable companies₹50,000 (company)31 DecDecemberOverseas Direct Investment ReportAPR (ODI)FEMA RegulationsODI investors₹7,500 + per-day fee31 JanJanuaryPOSH Annual ReportPOSH ReportPOSH Act, 2013Employers with ≥10 employees₹50,000

## **Annual Compliance Requirements for FY 2026-27 – Month-by-Month**

Here’s a detailed, month-by-month breakdown of critical compliance deadlines for the tax year(TY) 2026-27

### **April 2026**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 AprIncome TaxDeposit TDS/TCS deducted/collected during **March 2026** to the Central Government within the prescribed time.Income Tax Act, 196110 AprGSTFile **GST TDS return** for deductors reporting tax deducted under GST for the month.GSTR-7 / CGST Act10 AprGSTFile **GST TCS return** by e-commerce operators reporting supplies made and TCS collected for the month.GSTR-8 / CGST Act11 AprGSTReport **monthly outward supplies (B2B/B2C/exports)** for taxpayers filing GSTR-1 monthly (generally non-QRMP).GSTR-1 / CGST Act13 AprGSTFile **quarterly outward supplies** under QRMP for **Jan–Mar 2026** quarter.GSTR-1 / CGST Act13 AprGSTFile monthly return by **Non-Resident Taxable Person** for supplies made in India.GSTR-5 / CGST Act13 AprGSTFile monthly return by **Input Service Distributor (ISD)** for distribution of input tax credit to units.GSTR-6 / CGST Act15 AprLabour LawDeposit **EPF** (employee + employer contribution) for wages of **March 2026**.EPF Act, 195215 AprLabour LawDeposit **ESI** contribution for salary/wages of **March 2026**.ESI Act, 194818 AprGSTPay and file **CMP-08** for composition taxpayers for the **Jan–Mar 2026** quarter (statement-cum-challan).CMP-08 / CGST Act20 AprGSTFile **GSTR-3B** monthly summary return with tax payment and ITC utilization for the tax period.GSTR-3B / CGST Act22/24 AprGSTFile **quarterly GSTR-3B** for QRMP taxpayers (due date differs by category/state grouping as notified).CGST Act25 AprGSTFile **ITC-04** disclosing goods/capital goods sent to job workers and received back for the relevant quarter/period.ITC-04 / CGST Rules30 AprROCFile half-yearly return for **outstanding dues to Micro/Small enterprises** (for the relevant half-year) by specified companies.MSME-1 / MSMED Act30 AprLabour LawPay **Professional Tax** for the applicable period (exact due date varies state-wise).State PT Acts

### **May 2026**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 MayIncome TaxDeposit TDS/TCS deducted/collected during **April 2026** within the due date.Income Tax Act, 196110 MayGSTFile **GST TDS (GSTR-7)** and **GST TCS (GSTR-8)** monthly returns for the tax period.GSTR-7, GSTR-8 / CGST Act11 MayGSTFile **GSTR-1 (monthly)** reporting outward supplies for the month (non-QRMP / monthly filers).GSTR-1 / CGST Act13 MayGSTFile returns for **Non-Resident Taxable Persons** and **ISD** for the month.GSTR-5, GSTR-6 / CGST Act15 MayLabour LawDeposit **EPF and ESI** contributions for wages of **April 2026**.EPF Act / ESI Act15 MayIncome TaxIssue TDS certificates for **property purchase/rent/contractor-type specified payments** covered under relevant sections (as applicable).Form 16B/16C/16D / Income Tax Act20 MayGSTFile **GSTR-3B** monthly summary return with payment of GST liability and ITC set-off.GSTR-3B / CGST Act30 MayIncome TaxFile **challan-cum-statement** for TDS on specified transactions (property/rent/certain payments) for **April 2026**.26QB/26QC/26QD/26QE / Income Tax Act30 MayROCFile **LLP Annual Return** for the relevant financial year as per LLP compliance timeline.Form 11 / LLP Act30 MayROCFile **Reconciliation of Share Capital Audit Report** for applicable unlisted public companies for the relevant half-year.PAS-6 / Companies Act31 MayIncome TaxFile **quarterly TDS statements (Q4)** for the quarter ending **31 March** (as applicable to deductors).24Q/26Q/27Q / Income Tax Act31 MayIncome TaxFile donation statement and issue donation certificates for eligible entities for the relevant FY.Form 10BD/10BE / Income Tax Act31 MayIncome TaxFile Statement of Financial Transactions (SFT) for specified entities (banks, mutual funds, registrars, companies with buybacks) for FY 2025-26.Form 61A / Section 285BA, Income Tax Act

### **June 2026**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 JunIncome TaxDeposit TDS/TCS deducted/collected during **May 2026**.Income Tax Act, 196110 JunGSTFile monthly **GSTR-7** (GST TDS) and **GSTR-8** (GST TCS by e-commerce operators).GSTR-7, GSTR-8 / CGST Act11 JunGSTFile **GSTR-1 (monthly)** outward supplies statement for the month.GSTR-1 / CGST Act13 JunGSTFile **GSTR-5 (NRTP)** and **GSTR-6 (ISD)** monthly returns.GSTR-5, GSTR-6 / CGST Act15 JunIncome TaxPay **1st advance tax instalment** for the financial year (generally 15% of estimated tax liability, as applicable).Income Tax Act, 196115 JunLabour LawDeposit **EPF & ESI** contributions for wages of **May 2026**.EPF Act / ESI Act15 JunIncome TaxIssue annual **Form 16 (salary)** and **Form 16A (non-salary TDS certificates)** for the relevant FY where applicable.Income Tax Act, 196120 JunGSTFile **GSTR-3B** monthly return and discharge GST liability for the tax period.GSTR-3B / CGST Act30 JunROCFile return on **deposits / exempt deposits** and related transactions for the relevant FY.DPT-3 / Companies Act30 JunDGFTComplete **IEC renewal / update** as applicable under the prevailing Foreign Trade Policy requirements.Foreign Trade Policy / DGFT30 JunROCSubmit annual/periodic **director disclosures and declarations** for the new FY (as applicable).MBP-1, DIR-8 / Companies Act

### **July 2026**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 JulIncome TaxDeposit TDS/TCS deducted/collected during **June 2026**.Income Tax Act, 196110 JulGSTFile **GSTR-7** (GST TDS) and **GSTR-8** (GST TCS) monthly returns.GSTR-7, GSTR-8 / CGST Act11 JulGSTFile **GSTR-1 (monthly)** outward supplies details for the month.GSTR-1 / CGST Act13 JulGSTFile **QRMP GSTR-1 (quarterly)** for outward supplies for **Apr–Jun 2026 (Q1)** by QRMP taxpayers.GSTR-1 / CGST Act15 JulLabour LawDeposit **EPF & ESI** contributions for wages of **June 2026**.EPF Act / ESI Act15 JulIncome TaxFile **quarterly TCS statement** for quarter ending **30 June 2026**.Form 27EQ / Income Tax Act20 JulGSTFile **GSTR-3B** monthly summary return and pay GST.GSTR-3B / CGST Act22/24 JulGSTFile **QRMP GSTR-3B (quarterly)** for **Apr–Jun 2026**, due date depends on notified state category.CGST Act31 JulIncome TaxFile **ITR (non-audit cases)** for the relevant assessment year, where applicable.Income Tax Act, 196131 JulIncome TaxFile **quarterly TDS statements (Q1)** for quarter ending **30 June 2026** (as applicable).24Q/26Q/27Q / Income Tax Act31 JulFEMAFile **FLA Return** by eligible entities with FDI/ODI reporting obligations for the relevant FY.FLA Return / FEMA

### **August 2026**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 AugIncome TaxDeposit TDS/TCS deducted/collected during **July 2026**.Income Tax Act, 196110 AugGSTFile monthly **GSTR-7** and **GSTR-8** returns (GST TDS/TCS).GSTR-7, GSTR-8 / CGST Act11 AugGSTFile **GSTR-1 (monthly)** reporting outward supplies for the month.GSTR-1 / CGST Act13 AugGSTFile **GSTR-5 (NRTP)** and **GSTR-6 (ISD)** for the tax period.GSTR-5, GSTR-6 / CGST Act15 AugLabour LawDeposit **EPF & ESI** contributions for wages of **July 2026**.EPF Act / ESI Act15 AugIncome TaxIssue **Form 16A** (non-salary TDS certificate) for the quarter ending **30 June 2026**, where applicable.Form 16A / Income Tax Act20 AugGSTFile **GSTR-3B** monthly return with GST payment and ITC utilization.GSTR-3B / CGST Act

### **September 2026**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 SepIncome TaxDeposit TDS/TCS deducted/collected during **August 2026**.Income Tax Act, 196110 SepGSTFile **GSTR-7** and **GSTR-8** monthly GST TDS/TCS returns.GSTR-7, GSTR-8 / CGST Act11 SepGSTFile **GSTR-1 (monthly)** outward supplies for the month.GSTR-1 / CGST Act15 SepIncome TaxPay **2nd advance tax instalment** for the financial year (generally 45% cumulative, as applicable).Income Tax Act, 196115 SepLabour LawDeposit **EPF & ESI** contributions for wages of **August 2026**.EPF Act / ESI Act20 SepGSTFile **GSTR-3B** monthly summary return and pay GST for the period.GSTR-3B / CGST Act30 SepROCHold **Annual General Meeting (AGM)** by companies as per statutory timeline (unless extension granted).Companies Act, 201330 SepROCFile **DIR-3 KYC** for eligible DIN holders to keep DIN active (where applicable).DIR-3 KYC30 SepIncome TaxSubmit **Tax Audit Report** for applicable assessees required to get accounts audited.Form 3CA/3CB & 3CD / Income Tax Act

### **October 2026**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 OctIncome TaxDeposit TDS/TCS deducted/collected during **September 2026**.Income Tax Act, 196111 OctGSTFile **GSTR-1 (monthly)** outward supply details for the month.GSTR-1 / CGST Act13 OctGSTFile **QRMP GSTR-1 (quarterly)** for **Jul–Sep 2026 (Q2)** by QRMP taxpayers.GSTR-1 / CGST Act15 OctLabour LawDeposit **EPF & ESI** contributions for wages of **September 2026**.EPF Act / ESI Act20 OctGSTFile **GSTR-3B** monthly summary return and pay GST for the period.GSTR-3B / CGST Act30 OctROCFile **MSME-1** half-yearly return for outstanding payments to Micro/Small enterprises for the relevant half-year.MSME-1 / MSMED Act30 days from AGMROCFile company financial statements with ROC **within 30 days of AGM** (timeline based on actual AGM date).AOC-4 / Companies Act

### **November 2026**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 NovIncome TaxDeposit TDS/TCS deducted/collected during **October 2026**.Income Tax Act, 196111 NovGSTFile **GSTR-1 (monthly)** outward supplies statement for the month.GSTR-1 / CGST Act15 NovLabour LawDeposit **EPF & ESI** contributions for wages of **October 2026**.EPF Act / ESI Act20 NovGSTFile **GSTR-3B** monthly return with tax payment and ITC utilization.GSTR-3B / CGST Act29 NovROCFile **PAS-6** share capital reconciliation for applicable companies for the relevant half-year.PAS-6 / Companies Act

### **December 2026**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 DecIncome TaxDeposit TDS/TCS deducted/collected during **November 2026**.Income Tax Act, 196111 DecGSTFile **GSTR-1 (monthly)** outward supply details for the month.GSTR-1 / CGST Act15 DecIncome TaxPay **3rd advance tax instalment** (generally 75% cumulative, as applicable) for the financial year.Income Tax Act, 196115 DecLabour LawDeposit **EPF & ESI** contributions for wages of **November 2026**.EPF Act / ESI Act20 DecGSTFile **GSTR-3B** monthly summary return and pay GST.GSTR-3B / CGST Act31 DecFEMAFile **ODI Annual Performance Report (APR)** where applicable for overseas investments as per reporting requirements.FEMA Regulations

### **January 2027**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 JanIncome TaxDeposit TDS/TCS deducted/collected during **December 2026**.Income Tax Act, 196111 JanGSTFile **GSTR-1 (monthly)** outward supplies statement for the month.GSTR-1 / CGST Act13 JanGSTFile **QRMP GSTR-1 (quarterly)** for **Oct–Dec 2026 (Q3)** outward supplies.GSTR-1 / CGST Act15 JanLabour LawDeposit **EPF & ESI** contributions for wages of **December 2026**.EPF Act / ESI Act18 JanGSTFile and pay **CMP-08** for composition taxpayers for **Oct–Dec 2026** quarter.CMP-08 / CGST Act20 JanGSTFile **GSTR-3B** monthly return and discharge GST liability.GSTR-3B / CGST Act31 JanLabour LawSubmit **POSH Annual Report** by applicable establishments/companies as per internal committee requirements and local rules (where applicable).POSH Act

### **February 2027**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 FebIncome TaxDeposit TDS/TCS deducted/collected during **January 2027**.Income Tax Act, 196111 FebGSTFile **GSTR-1 (monthly)** outward supplies for the month.GSTR-1 / CGST Act15 FebLabour LawDeposit **EPF & ESI** contributions for wages of **January 2027**.EPF Act / ESI Act20 FebGSTFile **GSTR-3B** monthly summary return and pay GST.GSTR-3B / CGST Act

### **March 2027**

**Due Date****Compliance Type****Description****Applicable Form / Act**7 MarIncome TaxDeposit TDS/TCS deducted/collected during **February 2027**.Income Tax Act, 196111 MarGSTFile **GSTR-1 (monthly)** outward supplies statement for the month.GSTR-1 / CGST Act15 MarIncome TaxPay **final advance tax instalment** for the financial year (generally 100% cumulative, as applicable).Income Tax Act, 196115 MarLabour LawDeposit **EPF & ESI** contributions for wages of **February 2027**.EPF Act / ESI Act20 MarGSTFile **GSTR-3B** monthly return and pay GST liability for the period.GSTR-3B / CGST Act

## **GST Compliance Calendar 2026**

GST compliance applies to everyone registered under GST, including regular taxpayers, composition dealers, e-commerce operators, non-resident taxable persons, ISDs, and entities liable to deduct or collect tax under GST.

- **Monthly vs Quarterly (QRMP)**

Large taxpayers and those opting monthly filing must file **monthly GST returns**.

- Small taxpayers opting for the **QRMP scheme** file quarterly returns with monthly tax payment.

- **Composition Scheme Compliance**

Composition dealers follow a **simplified quarterly payment** and **annual return** structure with restricted ITC benefits.

**Due Date****GST Return / Compliance****Form No.****Frequency****Applicable Taxpayer**10thGST TDS ReturnGSTR-7MonthlyGST TDS deductors10thGST TCS Return (E-commerce)GSTR-8MonthlyE-commerce operators11thOutward Supplies (Monthly)GSTR-1MonthlyRegular GST taxpayers13thOutward Supplies (QRMP)GSTR-1QuarterlyQRMP taxpayers13thNon-Resident GST ReturnGSTR-5MonthlyNon-resident taxable persons13thISD ReturnGSTR-6MonthlyInput Service Distributors20thSummary Return & Tax PaymentGSTR-3BMonthlyRegular GST taxpayers22nd / 24thQRMP Summary Return (state-wise)GSTR-3BQuarterlyQRMP taxpayers18thComposition Tax PaymentCMP-08QuarterlyComposition dealers25thJob Work ReportingITC-04QuarterlyManufacturers / principals25thMonthly Tax Payment (QRMP)PMT-06MonthlyQRMP taxpayers30 AprAnnual Return (Composition)GSTR-4AnnualComposition dealers31 Dec*GST Annual ReturnGSTR-9AnnualRegular taxpayers31 Dec*GST Audit Return (if applicable)GSTR-9CAnnualAudit-applicable taxpayers

*Subject to government notifications / extensions.

### **GSTR-9 and GSTR-9C: Who must file and by when**

GSTR-9 for FY 2025-26 is due 31/12/2026.

Turnover in FY 2025-26GSTR-9GSTR-9CUp to ₹2 croresOptionalNot applicable₹2 crores to ₹5 croresMandatoryNot applicableAbove ₹5 croresMandatoryMandatory (self-certified)

Composition taxpayers file GSTR-4 (annual) by 30/04/2026 instead of GSTR-9.

### **Composition scheme: opt-in deadline for FY 2026-27**

The deadline to opt into the composition scheme for FY 2026-27 was 31/03/2026 via Form CMP-02. Switching mid-year is not permitted. For taxpayers already in the scheme:

- CMP-08 quarterly payment due dates: 18/07/2026, 18/10/2026, 18/01/2027, 18/04/2027

- GSTR-4 annual return for FY 2025-26: due 30/04/2026

- ITC is not available; invoices must carry a “composition levy” notice

## **Tax Compliance Calendar 2026 (Income Tax, TDS, TCS)**

India’s **direct tax compliance framework** covers income tax filings, advance tax payments, and tax deduction/collection at source.

- **TDS vs TCS**

**TDS** is tax deducted at the time of payment (salary, rent, contracts, property, etc.).

- **TCS** is tax collected at the time of receipt (sale of specified goods/services).

- **Advance Tax**

Taxpayers with significant tax liability must pay tax in **four installments** during the financial year instead of a lump-sum payment at year-end.

### **Updated ITR (ITR-U): What years can you file in 2026-27?**

From 01/04/2026, the Updated ITR window expanded from 2 years to 4 years. Taxpayers who missed filing or need to disclose additional income can file for:

Financial yearAYITR-U due dateFY 2021-22AY 2022-2331/03/2027FY 2022-23AY 2023-2431/03/2028FY 2023-24AY 2024-2531/03/2029FY 2024-25AY 2025-2631/03/2030FY 2025-26AY 2026-2731/03/2031

ITR-U can only be used to pay additional tax, not to claim a refund. An extra tax of 25-50% on the incremental liability applies under section 140B.

**ITR due dates and form selector for FY 2025-26 (AY 2026-27)**

ITR formApplicable toDue dateITR-1Salaried residents, income up to ₹50 lakhs, one house property31/07/2026ITR-2Capital gains, multiple properties, foreign income, income above ₹50 lakhs31/07/2026ITR-3Business or profession income (individuals/HUFs)31/08/2026ITR-4Presumptive taxation under 44AD/44ADA/44AE31/08/2026ITR-5Firms, LLPs, AOPs, BOIs31/08/2026 (non-audit)ITR-6Companies31/10/2026ITR-7Trusts, political parties, specified entities31/10/2026

Audit cases: ITR due 31/10/2026, audit report (Form 3CA/3CB) by 30/09/2026. Portal expected to open for FY 2025-26 filing around 20/05/2026.

**Due Date****Compliance Type****Particulars****Form No.****Applicable Section****Applicability**7thTDS / TCSMonthly deposit of TDS/TCSChallanCh. XVII-B / XVII-BBAll deductors / collectors15 JunIncome Tax1st Advance Tax installmentChallanSections 208–211Advance-tax liable taxpayers15 SepIncome Tax2nd Advance Tax installmentChallanSections 208–211Advance-tax liable taxpayers15 DecIncome Tax3rd Advance Tax installmentChallanSections 208–211Advance-tax liable taxpayers15 MarIncome TaxFinal Advance Tax installmentChallanSections 208–211Advance-tax liable taxpayers31 JulIncome TaxIncome Tax Return (non-audit cases)ITR FormsSection 139(1)Individuals / entities (non-audit)30 SepIncome TaxTax Audit Report3CA / 3CBSection 44ABAudit-applicable taxpayersQuarterlyTDSQuarterly TDS return24Q / 26Q / 27QSection 200(3)All deductorsQuarterlyTCSQuarterly TCS return27EQSection 206C(3)TCS collectors15 JunTDSIssue of TDS certificates (salary)Form 16Section 203EmployersQuarterlyTDSIssue of TDS certificates (non-salary)Form 16ASection 203DeductorsQuarterlyTCSIssue of TCS certificatesForm 27DSection 206C(5)TCS collectorsMonthlyTDSChallan-cum-statement (property, rent, etc.)26QB / 26QC / 26QD / 26QESections 194-IA/IB/M/SSpecified deductors

## **Regulatory Compliance Calendar 2026 (ROC, SEBI, MCA)**

Regulatory compliance under **MCA / Companies Act** and **SEBI (LODR)** ensures proper corporate governance, disclosures, and statutory transparency. This includes:

- **Company compliances** (AOC-4, MGT-7, DIR filings, deposits)

- **LLP compliances** (Form 8, Form 11)

- **Listed entity disclosures** under SEBI LODR (quarterly governance and shareholding)

**Due Date****Compliance****Form****Governing Law****Applicability****Frequency**First Board Meeting of FYDirector interest disclosureMBP-1Companies Act, 2013Directors of companiesAnnual / EventAt appointment / reappointmentDirector non-disqualificationDIR-8Companies Act, 2013DirectorsEvent-based30 JunReturn of depositsDPT-3Companies Act, 2013Companies with deposits/loansAnnual30 May & 29 NovShare capital reconciliationPAS-6Companies Act, 2013Applicable companies with ISINHalf-yearly30 SepDIN KYCDIR-3 KYCCompanies Act RulesDIN holdersAnnual30 SepAnnual General MeetingAGMCompanies Act, 2013Companies (except OPC)AnnualWithin 30 days of AGMFinancial statements filingAOC-4Companies Act, 2013CompaniesAnnualWithin 60 days of AGMAnnual return filingMGT-7 / MGT-7ACompanies Act, 2013CompaniesAnnualWithin 15 days of AGMAuditor appointment / reappointmentADT-1Companies Act, 2013CompaniesEvent-based30 MayLLP Annual ReturnLLP Form 11LLP Act, 2008LLPsAnnual30 OctLLP Statement of AccountsLLP Form 8LLP Act, 2008LLPsAnnualQuarterly (30 days from quarter end)Shareholding pattern disclosureReg 31SEBI LODRListed entitiesQuarterlyQuarterly (30 days from quarter end)Corporate governance reportReg 27(2)SEBI LODRListed entitiesQuarterlyQuarterly (30 days from quarter end)Grievance redressal statementReg 13(3)SEBI LODRListed entitiesQuarterly

### **SEBI (LODR) quarterly compliance calendar for FY 2026-27**

ComplianceRegulationQ1 due (Jul)Q2 due (Oct)Q3 due (Jan)Q4 due (Apr)Shareholding patternReg 31(1)(b)21/07/202621/10/202621/01/202721/04/2027Corporate governance reportReg 27(2)30/07/202630/10/202630/01/202730/04/2027Grievance redressal statementReg 13(3)30/07/202630/10/202630/01/202730/04/2027Share capital reconciliationReg 7630/07/202630/10/202630/01/202730/04/2027Financial results with audit/review reportReg 33(3)(a)14/08/202614/11/202614/02/202730/05/2027Related party transaction disclosuresReg 23(9)14/08/202614/11/202614/02/202730/05/2027Statement of deviation/variationReg 32(1)14/08/202614/11/202614/02/202730/05/2027

Annual: Secretarial compliance report (Reg 24A) by 30/05/2026. Appointment of secretarial auditor (Reg 24AB) by 30/09/2026.

## **Labour Laws Compliance Calendar 2026 (PF, ESI, PT, POSH)**

Employers in India must comply with multiple **statutory labour laws** covering social security, employee welfare, and workplace safety. These obligations include **monthly remittances** and **annual disclosures** under central and state laws.

- **Monthly compliances** focus on PF, ESI, and Professional Tax payments

- **Annual compliances** cover disclosures such as POSH reporting and labour welfare contributions

**Due Date****Compliance****Applicable Act****Form / Challan****Applicability**15th of every monthEPF contribution paymentEPF Act, 1952PF Challan / ECREmployers covered under EPF15th of every monthESI contribution paymentESI Act, 1948ESI ChallanEmployers covered under ESIMonthly / State-specificProfessional Tax paymentState PT ActsPT ChallanEmployers / employees (state-wise)Annual (31 Jan)POSH annual reportPOSH Act, 2013POSH ReportEmployers with ≥10 employeesAnnual / State-specificLabour Welfare Fund contributionState LWF ActsLWF ChallanApplicable employers

## **Foreign Trade & FEMA Compliance Calendar 2026**

### **FEMA & Foreign Trade Compliance Overview**

Businesses involved in cross-border transactions must comply with **FEMA regulations**, **RBI reporting**, and **DGFT requirements** to avoid regulatory violations and operational restrictions.

**ECB monthly reporting**

Entities with External Commercial Borrowings must file Form ECB-2 through their AD Category I bank within 7 working days of every month end, throughout the year without exception.

**FLA annual return**

Companies with FDI received or ODI made must file the FLA Return on the RBI portal by 15/07/2026 for FY 2025-26, even if no new transaction occurred. Penalty: ₹7,500 per default.

**Annual Activity Certificate for Branch/Liaison/Project offices**

Foreign entities with a Branch, Liaison, or Project Office in India must submit a statutory auditor-certified Annual Activity Certificate (AAC) to their AD bank by 30/09/2026.

**ODI and FCRA annual filings**

Indian entities with Overseas Direct Investments must file ODI Part II (Annual Performance Report) by 31/12/2026. FCRA-registered organisations receiving foreign contributions must file Form FC-4 by 31/12/2026.

**Due Date****Compliance****Form****Authority****Applicability**15 JulForeign Liabilities & Assets returnFLA ReturnRBIEntities with FDI / ODIMonthly (7 working days)ECB reportingECB-2RBI / AD BankEntities with ECB31 DecOverseas Direct Investment reportAPR (ODI)RBIResidents with ODI30 JunIEC renewal / updateIEC UpdateDGFTImporters & exportersEvent-basedFEMA reporting (other transactions)Relevant FEMA formsRBIFEMA-regulated entities

## **Important Annual & Specific Compliances (Others for Businesses & Startups)**

Apart from routine statutory filings, certain governance-driven, threshold-based, or one-time compliances require separate tracking due to their event-based nature and higher regulatory impact.

- **Board Meetings**
Companies must comply with minimum Board Meeting requirements and prescribed intervals between meetings, with limited relaxations for OPCs, startups, and small companies.

- **CSR Reporting**
Companies crossing statutory thresholds must prepare and file annual CSR disclosures as part of their corporate reporting obligations.

- **MSME Payment Reporting**
Businesses with delayed payments to Micro and Small Enterprises must submit periodical disclosures for outstanding dues beyond the prescribed timeline.

- **Audit-Triggered Compliances**
Certain filings are triggered only when audit or turnover thresholds are crossed, requiring close monitoring at year-end.

- **One-Time / Lifecycle Compliances**
Specific filings arise due to incorporation, structural changes, or statutory events and must be completed within prescribed timelines.

## **Forms, Documents & Key Legal Provisions – Quick Reference**

**Law / Area****Form / Document****Purpose****Key Provision / Notes**Companies Act**MBP-1**Disclosure of director’s interestTo be filed **annually at first Board Meeting** and **on every new appointment/change**Companies Act**ADT-1**Appointment / reappointment of auditorMandatory for subsequent auditors under **Section 139**Companies Act**AOC-4**Filing of financial statementsFiled within 30 days of AGMCompanies Act**MGT-7 / MGT-7A**Filing of annual returnFiled within 60 days of AGMCompanies Act**DIR-3 KYC**DIN KYC complianceMandatory for all DIN holdersCompanies Act**DPT-3**Return of deposits / loansCovers deposits and non-deposit transactionsCompanies Act**PAS-6**Share capital reconciliationApplicable to companies with dematerialised sharesCompanies Act**INC-20A**Commencement of businessOne-time filing after incorporationGST Law**GSTR-1**Outward supply returnMonthly or quarterly (QRMP)GST Law**GSTR-3B**Summary return & tax paymentMandatory for all regular taxpayersGST Law**GSTR-7 / GSTR-8**GST TDS / GST TCS returnsFor deductors and e-commerce operatorsGST Law**CMP-08 / GSTR-4**Composition scheme complianceQuarterly payment, annual returnGST Law**ITC-04**Job work reportingQuarterly complianceIncome Tax**24Q / 26Q / 27Q**Quarterly TDS returnsSalary / non-salary / non-resident paymentsIncome Tax**Form 16 / 16A / 27D**TDS / TCS certificatesIssued quarterly / annuallyIncome Tax**3CA / 3CB / 3CD**Tax audit reportsApplicable where audit thresholds are metLabour Laws**PF / ESI Challans**Social security contributionsMonthly employer complianceLabour Laws**POSH Report**Workplace harassment reportingAnnual filingFEMA / DGFT**FLA / ECB-2 / APR (ODI)**Foreign investment reportingRBI / FEMA complianceDGFT**IEC Update**Import–export registrationAnnual update requirement

#### 
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## **Why Compliance Calendar is Important for Your Business?**

A **compliance calendar** helps businesses systematically track statutory due dates and ensure timely filings under multiple laws. It plays a critical role in reducing regulatory risk and maintaining smooth business operations.

- **Avoid penalties, late fees & interest** by tracking GST returns, TDS deposits, ROC filings, and PF–ESI dues on time.

- **Maintain legal & regulatory standing** under the Companies Act, GST law, labour laws, FEMA, and SEBI regulations.

- **Improve cash flow & tax planning** by anticipating GST payments, advance tax installments, and statutory outflows.

- **Ensure audit readiness** for GST audit, income tax audit, and ROC audit through consistent compliance.

- **Strengthen internal controls & governance** with clear responsibility and compliance visibility.

- **Reduce compliance risk** for startups, SMEs, and corporates managing multiple statutory obligations.

## **Who Is This Compliance Calendar For?**

This **Compliance Calendar 2026** is designed for:

- **Startups & growing businesses** managing multiple statutory obligations

- **SMEs & corporates** requiring structured GST, tax, ROC, and labour law compliance

- **Founders, CFOs, and finance teams** responsible for regulatory oversight

- **HR & payroll teams** handling PF, ESI, and labour compliances

- **Chartered Accountants, Company Secretaries, and compliance professionals** supporting clients across industries

It serves as a **single reference point** for tracking statutory, tax, and regulatory deadlines in India.

## **Conclusion**

Staying compliant in India requires tracking **multiple laws, forms, and due dates** across the year. A well-structured **Compliance Calendar 2026** simplifies this process by consolidating **GST, Income Tax, ROC, labour, and FEMA compliances** into one actionable framework.

By using this calendar as a planning and execution tool, businesses can **avoid penalties, improve governance, and maintain regulatory discipline **allowing them to focus on growth while staying fully compliant.

### Related posts:

- [Compliance Calendar 2025 – A Complete Checklist](https://treelife.in/calendar/compliance-calendar-2025/)

- [Compliance Calendar – May 2025 (Checklist & Deadlines)](https://treelife.in/calendar/compliance-calendar-may-2025/)

- [Compliance Calendar – June 2025 (Checklist & Deadlines)](https://treelife.in/calendar/compliance-calendar-june-2025/)

- [Compliance Calendar – December 2025 (Checklist & Deadlines)](https://treelife.in/calendar/compliance-calendar-december-2025/)

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This is informational content from Treelife. For advice specific to your situation, contact support@treelife.in