Compliance Calendar – January 2026 (Checklist & Deadlines)

January 2026 Compliance Calendar for Startups, Businesses & Founders in India

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Staying compliant is not optional it is a legal and financial necessity. January marks the start of the calendar year, but from a compliance perspective, it is one of the busiest months for businesses, startups, professionals, and employers in India. With multiple GST returns, quarterly TDS/TCS filings, PF–ESI payments, and MCA annual filings, missing deadlines can lead to interest, penalties, and notices.

This January 2026 Compliance Calendar provides a comprehensive, date-wise checklist of all statutory compliances applicable for the month, helping businesses stay fully compliant and audit-ready.

Why a Compliance Calendar Matters in January 2026

January is particularly important because it includes:

• Quarterly filings for Oct–Dec 2025
• Regular monthly GST and TDS obligations
• Annual MCA filings for FY 2024–25 (where applicable)
• PF & ESI statutory payments

The calendar marks due dates for GST, TDS, PF, ESI & MCA Filings. Delays during this month can compound compliance risks for the entire year.

Key Statutory Compliance Due Dates – January 2026

Here is a tabular compliance calendar for January 2026-

Due Date	Compliance Requirement	Period Covered	Applicable To
7 Jan 2026	TDS / TCS Deposit	December 2025	All deductors & collectors
	GSTR-7 Filing	December 2025	GST TDS deductors
	GSTR-8 Filing	December 2025	E-commerce operators
11 Jan 2026	GSTR-1 (Monthly)	December 2025	Monthly GST filers
15 Jan 2026	Issuance of Form 16A & 27D	Oct – Dec 2025	Deductors & collectors
	PF & ESI Payments / Returns	December 2025	Employers
	Form 27EQ (Quarterly TCS Return)	Oct – Dec 2025	TCS filers
18 Jan 2026	CMP-08 Filing	Oct – Dec 2025	Composition scheme taxpayers
20 Jan 2026	GSTR-3B (Monthly)	December 2025	Regular GST taxpayers
	GSTR-5A Filing	December 2025	OIDAR service providers
22 Jan 2026	GSTR-3B (Quarterly – QRMP)	Oct – Dec 2025	QRMP taxpayers (selected states)
24 Jan 2026	GSTR-3B (Quarterly – QRMP)	Oct – Dec 2025	QRMP taxpayers (remaining states)
30 Jan 2026	Form 26QB / 26QC / 26QD / 26QE	December 2025	Specified TDS deductors
31 Jan 2026	Form 24Q, 26Q, 27Q (Quarterly TDS Returns)	Oct – Dec 2025	Employers & deductors
	AOC-4 & MGT-7 (Annual Filings)	FY 2024–25	Companies (where applicable)

7th January 2026 (Wednesday)

1. TDS / TCS Deposit – December 2025

• Deposit tax deducted or collected during December 2025
• Applicable to all deductors and collectors

2. GST Returns – GSTR-7 & GSTR-8 (December 2025)

• GSTR-7: For taxpayers required to deduct TDS under GST
• GSTR-8: For e-commerce operators collecting TCS

11th January 2026 (Sunday)

GSTR-1 Filing (Monthly) – December 2025

• Details of outward supplies
• Applicable to normal GST taxpayers under monthly filing

15th January 2026 (Thursday)

1. Issuance of TDS Certificates

• Form 16A – TDS on non-salary payments
• Form 27D – TCS certificate
• For the quarter Oct–Dec 2025

2. PF & ESI Payments / Returns – December 2025

• Mandatory for all employers covered under EPF & ESI laws
• Delay attracts interest and penalties

3. Quarterly TCS Return – Form 27EQ

• For the quarter October to December 2025

18th January 2026 (Sunday)

CMP-08 Filing – Composition Dealers

• Applicable for taxpayers under the Composition Scheme
• For the quarter Oct–Dec 2025

20th January 2026 (Tuesday)

1. GSTR-3B Filing (Monthly) – December 2025

• Summary return with tax payment
• Mandatory for regular GST taxpayers

2. GSTR-5A – December 2025

• Applicable to OIDAR service providers supplying services from outside India

22nd January 2026 (Thursday)

GSTR-3B (Quarterly – QRMP)

• For the quarter Oct–Dec 2025
• Due date depends on the state category

24th January 2026 (Saturday)

GSTR-3B (Quarterly – QRMP)

• Alternate due date for remaining QRMP states
• Ensure correct state-wise applicability

30th January 2026 (Friday)

Challan-cum-Statement for Specified TDS Sections
Applicable for December 2025 transactions:

• Section 194-IA – Sale of immovable property
• Section 194-IB – Rent payment by individuals/HUF
• Section 194-M – Payments to contractors/professionals
• Section 194S – Transfer of virtual digital assets

Forms to be filed:

• Form 26QB
• Form 26QC
• Form 26QD
• Form 26QE

31st January 2026 (Saturday)

1. Quarterly TDS Returns – Oct–Dec 2025

• Form 24Q – Salary TDS
• Form 26Q – Non-salary domestic payments
• Form 27Q – Payments to non-residents

2. MCA Annual Filings (Where Applicable)

• AOC-4 – Filing of financial statements
• MGT-7 – Annual return
• For FY 2024–25

Who Must Follow the January 2026 Compliance Calendar?

This calendar applies to:

• Private Limited Companies & OPCs
• Startups & MSMEs
• LLPs, Firms & Proprietorships
• GST-registered businesses
• TDS/TCS deductors
• Employers registered under PF, ESI & Professional Tax
• OIDAR service providers & non-resident taxpayers
• NBFCs and Ind-AS compliant entities

Summary of Key Forms & Their Purpose

Form Name	Applicable Law	Purpose / Description
GSTR-1	GST	Monthly return for reporting outward supplies (sales details) made by registered taxpayers
GSTR-3B	GST	Summary return for declaring tax liability and paying GST
GSTR-5A	GST	Return for OIDAR service providers supplying services from outside India
GSTR-7	GST	Return for taxpayers required to deduct TDS under GST
GSTR-8	GST	Return for e-commerce operators collecting TCS
CMP-08	GST	Quarterly statement-cum-challan for taxpayers under the Composition Scheme
Form 24Q	Income Tax	Quarterly TDS return for tax deducted on salary payments
Form 26Q	Income Tax	Quarterly TDS return for tax deducted on domestic non-salary payments
Form 27Q	Income Tax	Quarterly TDS return for payments made to non-residents
Form 27EQ	Income Tax	Quarterly TCS return filed by tax collectors
Form 16A	Income Tax	TDS certificate for non-salary payments issued to deductees
Form 27D	Income Tax	TCS certificate issued to collectees
Form 26QB	Income Tax	Challan-cum-statement for TDS on purchase of immovable property
Form 26QC	Income Tax	Challan-cum-statement for TDS on rent paid by individuals/HUF
Form 26QD	Income Tax	Challan-cum-statement for TDS on payments to contractors/professionals by individuals
Form 26QE	Income Tax	Challan-cum-statement for TDS on transfer of virtual digital assets
AOC-4	Companies Act	Filing of financial statements with the Registrar of Companies
MGT-7	Companies Act	Filing of annual return of a company

Why Staying Compliant Matters

Non-compliance can lead to:

• Missing quarterly TDS/TCS filings
• Delayed PF & ESI payments
• Incorrect QRMP state-wise GSTR-3B dates
• Forgetting MCA annual filings
• Late issuance of TDS certificates

For startups and scaling businesses, a clean compliance record directly impacts valuations and fund-raising success.

Conclusion

January 2026 is a compliance-heavy month with monthly, quarterly, and annual obligations converging together. Planning filings in advance and maintaining accurate records can save businesses from penalties and last-minute stress.

For startups, SMEs, and growing enterprises, outsourcing compliance to experienced professionals ensures accuracy, peace of mind, and uninterrupted business growth.

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 ensures:

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