# Compliance Calendar October 2026: GST TDS PF ESI Deadlines

Published: 05 Oct 2026
Author: Treelife
Practice area: Calendar
Tags: october 2026 compliance
Source: https://treelife.in/calendar/compliance-calendar-october-2026/

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Blog Content Overview

- [0.1 What are the key compliance deadlines for October 2026?](#What_are_the_key_compliance_deadlines_for_October_2026)

- [1 At a glance](#At_a_glance)
- [2 Who is this calendar for](#Who_is_this_calendar_for)
- [3 Key statutory compliance due dates: October 2026](#Key_statutory_compliance_due_dates_October_2026)
[3.1 Compliance calendar table (date-wise)](#Compliance_calendar_table_date-wise)
- [3.2 GSTR-3B due date note](#GSTR-3B_due_date_note)
- [3.3 Weekend landings: what does not move in October 2026](#Weekend_landings_what_does_not_move_in_October_2026)
- [3.4 Note on professional tax](#Note_on_professional_tax)

- [4 Actionable planning checklist](#Actionable_planning_checklist)
[4.1 Two weeks before due dates](#Two_weeks_before_due_dates)
- [4.2 Filing week workflow](#Filing_week_workflow)

- [5 Corner cases to watch](#Corner_cases_to_watch)
- [6 Summary of key forms and their purpose](#Summary_of_key_forms_and_their_purpose)
- [7 Other statutory compliances due in October 2026 (SEBI, FEMA, Companies Act)](#Other_statutory_compliances_due_in_October_2026_SEBI_FEMA_Companies_Act)
[7.1 SEBI (listed entities)](#SEBI_listed_entities)
- [7.2 FEMA (FC-GPR, FC-TRS, ECB reporting)](#FEMA_FC-GPR_FC-TRS_ECB_reporting)
- [7.3 Companies Act, 2013](#Companies_Act_2013)

- [8 Official portals to monitor for changes](#Official_portals_to_monitor_for_changes)
- [9 Conclusion](#Conclusion)
- [10 Why choose Treelife?](#Why_choose_Treelife)
- [11 FAQs: October 2026 compliance calendar](#FAQs_October_2026_compliance_calendar)

October 2026 is a quarter-end filing month. On top of the regular monthly GST, TDS, PF and ESI cycle, it carries the Jul-Sep 2026 quarterly returns: GSTR-1 and GSTR-3B for QRMP taxpayers, CMP-08 for composition dealers, and the quarterly TDS and TCS statements in Forms 138, 140, 144 and 143 under the Income Tax Act 2025. The Tax Audit Report for AY 2026-27 now falls in this month too: CBDT Circular No. 07/2026 dated 28th September 2026 moved it from 30th September to 21st October 2026 for the covered category, with the related ITR moving from 31st October to 21st November 2026. Five due dates land on a Saturday or Sunday this month, and none of them moves automatically.

This calendar covers every statutory deadline for October 2026: TDS and TCS deposit, GSTR-7, GSTR-8, GSTR-1 (monthly and quarterly), GSTR-6, GSTR-5, Form 132, PF, ESI, CMP-08, GSTR-3B (monthly and quarterly), GSTR-5A, Tax Audit Report, Form 141, LLP Form 8, AOC-4, SEBI Integrated Filing (Governance), quarterly TDS and TCS statements, MSME-1 and Form 3CEB. Use it to plan filings, avoid interest and late fees, and keep the weekend landings from catching your team off-guard.

### What are the key compliance deadlines for October 2026?

October 2026 has twelve date-wise compliance events. TDS and TCS deposit for September 2026 falls on 7th October. GSTR-7 and GSTR-8 fall on 10th October (Saturday). Monthly GSTR-1 falls on 11th October (Sunday). Quarterly GSTR-1 (QRMP), GSTR-6 and GSTR-5 fall on 13th October. Form 132 (TDS certificates for August 2026) and PF and ESI deposits fall on 15th October. CMP-08 falls on 18th October (Sunday). Monthly GSTR-3B and GSTR-5A fall on 20th October. The Tax Audit Report for AY 2026-27 is due 21st October. Quarterly GSTR-3B falls on 22nd October (Group 1 states) or 24th October (Group 2 states). Form 141, LLP Form 8, AOC-4 (where the AGM was held on 30th September) and SEBI Integrated Filing (Governance) fall on 30th October. Quarterly TDS and TCS statements, MSME-1 and Form 3CEB fall on 31st October (Saturday).

## At a glance

- **When is TDS deposit due?** 7th October 2026 (Wednesday) for September 2026 deductions and TCS collections. Form 141 transactions follow their own 30-day timetable.

- **What about GSTR-7 and GSTR-8?** Both are due 10th October 2026 (Saturday) for September 2026: GSTR-7 for notified GST TDS deductors, GSTR-8 for e-commerce operators collecting TCS.

- **When is GSTR-1 due?** Monthly filers: 11th October 2026 (Sunday) for September 2026. QRMP filers: 13th October 2026 (Tuesday) for Jul-Sep 2026. The Sunday landing does not itself extend the monthly date.

- **Is there an IFF or PMT-06 this month?** No. September is a quarter-end month, so QRMP taxpayers file the full quarterly GSTR-1 and GSTR-3B instead.

- **What about Form 132?** TDS certificates for August 2026 must be issued to deductees by 15th October 2026 (Thursday).

- **PF and ESI?** Deposit September 2026 contributions and file the applicable monthly returns by 15th October 2026 (Thursday).

- **When is CMP-08 due?** 18th October 2026 (Sunday) for Jul-Sep 2026. The date stays on Sunday unless specifically extended.

- **When is GSTR-3B due?** Monthly filers: 20th October 2026 (Tuesday) for September 2026. QRMP filers: 22nd October 2026 (Thursday) for Group 1 states or 24th October 2026 (Saturday) for Group 2 states, for Jul-Sep 2026.

- **When is the Tax Audit Report due?** 21st October 2026 (Wednesday) for the category covered by CBDT Circular No. 07/2026. The related ITR is due 21st November 2026, not 31st October. Transfer-pricing cases follow a different timeline.

- **When is Form 141 due?** 30th October 2026 (Friday) for September 2026 specified TDS.

- **When are the quarterly TDS and TCS statements due?** 31st October 2026 (Saturday) for Jul-Sep 2026: Forms 138, 140 and 144 (TDS) and Form 143 (TCS).

- **Is there an Advance Tax instalment?** No. The next instalment falls on 15th December 2026.

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## Who is this calendar for

- Founders, CFOs, finance and compliance teams managing GST, TDS, TCS, PF and ESI obligations

- MSMEs and startups on monthly GST or the QRMP scheme, including those filing the Jul-Sep 2026 quarterly returns

- Composition taxpayers filing CMP-08 for Jul-Sep 2026

- Input Service Distributors (GSTR-6), non-resident taxable persons (GSTR-5) and overseas OIDAR or online gaming suppliers (GSTR-5A)

- Notified GST deductors and e-commerce operators filing GSTR-7 and GSTR-8

- All deductors and collectors filing quarterly TDS and TCS statements in Forms 138, 140, 144 and 143

- Audit-eligible taxpayers furnishing Tax Audit Reports for AY 2026-27, and taxpayers with international or specified domestic transactions filing Form 3CEB

- Companies that held their AGM on 30th September 2026 (AOC-4), and all LLPs (Form 8 for FY 2025-26)

- Companies with outstanding dues to micro or small enterprises beyond 45 days (MSME-1)

- Listed entities tracking SEBI timelines

- Companies with FEMA reporting obligations (FC-GPR, FC-TRS, ECB-2)

- Accounting firms handling multi-client compliance calendars

## Key statutory compliance due dates: October 2026

### Compliance calendar table (date-wise)

DateLawForm or actionFor periodWho must do thisWhat to do now7th October 2026 (Wednesday)Income TaxDeposit TDS / TCSSeptember 2026All deductors and collectorsDeposit regular September 2026 TDS and TCS. Form 141 transactions follow a separate 30-day timetable (due 30th October). Interest at 1% per month for late deduction, 1.5% per month for late payment.10th October 2026 (Saturday)GSTGSTR-7September 2026Notified GST deductorsFile GSTR-7 for September 2026 TDS deducted under GST. Saturday does not move the date. Nil returns must also be filed on time.10th October 2026 (Saturday)GSTGSTR-8September 2026E-commerce operators collecting TCS under GSTFile GSTR-8 for September 2026 TCS collected. Saturday does not move the date. Late fee and interest apply on delay.11th October 2026 (Sunday)GSTGSTR-1 monthlySeptember 2026Monthly GST filers, including taxpayers above ₹5 crore turnover and those not on QRMPFile GSTR-1 before GSTR-3B. Sunday does not itself extend the date, so plan to file by Friday 9th October. Your buyers’ ITC depends on your invoices being uploaded.13th October 2026 (Tuesday)GSTGSTR-1 quarterly (QRMP)Jul-Sep 2026QRMP taxpayersFile the full quarterly GSTR-1. No IFF applies in this quarter-end month, so September B2B invoices go into this return.13th October 2026 (Tuesday)GSTGSTR-6September 2026Input Service Distributors (ISDs)Distribute September 2026 ITC to recipient units and file GSTR-6.13th October 2026 (Tuesday)GSTGSTR-5September 2026Non-resident taxable personsFile GSTR-5 for September 2026. If the registration period ends earlier, an earlier closure date may apply.15th October 2026 (Thursday)Income TaxForm 132 (TDS certificates)August 2026All deductorsIssue Form 132 certificates to deductees for August 2026 TDS. Deductees need these to claim TDS credit in their returns.15th October 2026 (Thursday)PFDeposit contribution and file ECRSeptember 2026EPFO-registered employersEmployee 12% + Employer 12% + 0.5% admin charge. Reconcile payroll and confirm challan success on the portal before the deadline.15th October 2026 (Thursday)ESIDeposit contributionSeptember 2026ESIC-registered employers0.75% employee + 3.25% employer on wages up to ₹21,000. Reconcile gross wages before payment.18th October 2026 (Sunday)GSTCMP-08Jul-Sep 2026Composition taxpayersFile the quarterly statement and pay tax for Jul-Sep 2026. The date stays on Sunday unless specifically extended, so file by Friday 16th October.20th October 2026 (Tuesday)GSTGSTR-3B monthlySeptember 2026All monthly GST filersFile the September 2026 return and pay net GST, including reverse charge. Table 3.2 is auto-populated from GSTR-1 and is not editable, so finalise GSTR-1 first.20th October 2026 (Tuesday)GSTGSTR-5ASeptember 2026Overseas OIDAR and online money gaming suppliersFile GSTR-5A and pay tax on September 2026 supplies to persons in India.21st October 2026 (Wednesday)Income TaxTax Audit ReportFY 2025-26 (AY 2026-27)Taxpayers in the category covered by CBDT Circular No. 07/2026Extended from 30th September. The related ITR is due 21st November 2026, not 31st October. Transfer-pricing cases follow 31st October for Form 3CEB.22nd October 2026 (Thursday)GSTGSTR-3B quarterly (QRMP)Jul-Sep 2026QRMP taxpayers in Group 1 states, e.g. Maharashtra, Gujarat, KarnatakaFile the quarterly GSTR-3B and pay net GST for the quarter. Confirm your state group on the GST portal.24th October 2026 (Saturday)GSTGSTR-3B quarterly (QRMP)Jul-Sep 2026QRMP taxpayers in Group 2 states, e.g. Delhi, UP, HaryanaFile the quarterly GSTR-3B and pay net GST for the quarter. Saturday does not move the date.30th October 2026 (Friday)Income TaxForm 141 (challan-cum-statement)September 2026Deductors of specified TDSDeposit and report September 2026 specified TDS within 30 days of month-end.30th October 2026 (Friday)LLP ActLLP Form 8FY 2025-26All LLPsFile the Statement of Account and Solvency for FY 2025-26.30th October 2026 (Friday)Companies ActAOC-4FY 2025-26Companies whose AGM was held on 30th September 2026File financial statements within 30 days of the AGM. For any other AGM date, count 30 days from that date.30th October 2026 (Friday)SEBIIntegrated Filing (Governance)Jul-Sep 2026Listed entitiesFile the quarterly governance filing for the quarter ended 30th September 2026.31st October 2026 (Saturday)Income TaxQuarterly TDS statements (Forms 138, 140, 144)Jul-Sep 2026All deductorsFile quarterly TDS statements. Reconcile challans and PANs before filing to avoid short-deduction defaults. Saturday does not move the date.31st October 2026 (Saturday)Income TaxQuarterly TCS statement (Form 143)Jul-Sep 2026All collectorsFile the quarterly TCS statement for Jul-Sep 2026.31st October 2026 (Saturday)Companies ActMSME-1Apr-Sep 2026Companies with payments to micro or small suppliers pending beyond 45 daysFile the half-yearly return of outstanding dues. Not required if no such dues are pending.31st October 2026 (Saturday)Income TaxForm 3CEB / section 92E audit reportFY 2025-26Taxpayers with international or specified domestic transactionsFile the transfer-pricing report. The related ITR is due 30th November 2026.

### GSTR-3B due date note

For monthly filers, GSTR-3B for September 2026 is due on 20th October 2026, a Tuesday. No weekend issue arises.

For QRMP taxpayers, the Jul-Sep 2026 quarterly GSTR-3B falls on 22nd October 2026 (Thursday) for Group 1 states such as Maharashtra, Gujarat and Karnataka, and on 24th October 2026 (Saturday) for Group 2 states such as Delhi, UP and Haryana. Confirm your state group on the GST portal before planning payment.

There is no PMT-06 on 25th October. September is the third month of the quarter, so the full quarter’s liability is paid through the quarterly GSTR-3B.

### Weekend landings: what does not move in October 2026

Five due dates land on a weekend this month. Treelife’s position: a weekend or public holiday does not automatically move an e-filing date, and no extension is assumed beyond CBDT Circular No. 07/2026.

- 10th October (Saturday): GSTR-7 and GSTR-8 for September 2026.

- 11th October (Sunday): monthly GSTR-1 for September 2026.

- 18th October (Sunday): CMP-08 for Jul-Sep 2026.

- 24th October (Saturday): quarterly GSTR-3B for Group 2 states.

- 31st October (Saturday): quarterly TDS and TCS statements, MSME-1 and Form 3CEB.

File by the preceding working day. Check the portal and any specific notification before treating a later date as available.

### Note on professional tax

Professional tax, labour welfare fund and sector-specific filings are state-specific and are not covered in this calendar. 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

- Prepare the September 2026 TDS and TCS challan and bank approval workflow for 7th October. Verify the challan on the portal the same day

- Separate Form 141 transactions from regular TDS so they go on the 30th October timetable, not the 7th October deposit

- Lock September 2026 outward supplies and e-invoices by 8th October, so monthly GSTR-1 can be filed by Friday 9th October ahead of the Sunday due date

- File GSTR-7 and GSTR-8 by Friday 9th October if you are a notified deductor or e-commerce operator

- QRMP taxpayers: compile all Jul-Sep 2026 B2B and B2C invoices for quarterly GSTR-1 by 13th October. There is no IFF for September, so every September invoice goes into this return

- Generate Form 132 data for all August 2026 deductees. Issuance deadline is 15th October

- Run payroll-to-PF and payroll-to-ESI reconciliations for September 2026 by 12th October

- Composition taxpayers: compute Jul-Sep 2026 tax for CMP-08 and file by Friday 16th October

- Tax Audit Report: confirm with your auditor that the entity falls in the category covered by CBDT Circular No. 07/2026 before relying on 21st October. Close books and reconcile TDS and GST data now

- Confirm your state’s GSTR-3B group (22nd or 24th October) on the GST portal

- Reconcile Jul-Sep 2026 TDS and TCS challans with deductee PANs ahead of the quarterly statements

- Pull the MSME supplier ageing report. If any micro or small enterprise dues are pending beyond 45 days, MSME-1 is due 31st October

- Companies that held their AGM on 30th September: start AOC-4 preparation now. Track MGT-7 at 60 days from the AGM

### Filing week workflow

- 7th Oct (Wed): Pay September 2026 TDS and TCS. Verify the challan.

- 9th Oct (Fri): File GSTR-7 and GSTR-8 (due Saturday 10th) and monthly GSTR-1 (due Sunday 11th) for September 2026.

- 13th Oct (Tue): QRMP taxpayers file quarterly GSTR-1 for Jul-Sep 2026. ISDs file GSTR-6. Non-residents file GSTR-5.

- 15th Oct (Thu): Issue Form 132 for August 2026 TDS. Process PF ECR and ESI challans for September 2026. Confirm portal completion before end of banking hours.

- 16th Oct (Fri): Composition taxpayers file CMP-08 (due Sunday 18th).

- 20th Oct (Tue): File monthly GSTR-3B for September 2026, including RCM. Overseas OIDAR and online gaming suppliers file GSTR-5A.

- 21st Oct (Wed): Furnish the Tax Audit Report for AY 2026-27 (covered category).

- 22nd Oct (Thu): Group 1 QRMP taxpayers file quarterly GSTR-3B.

- 23rd Oct (Fri): Group 2 QRMP taxpayers file quarterly GSTR-3B (due Saturday 24th).

- 30th Oct (Fri): File Form 141 for September 2026, LLP Form 8, AOC-4 (30th September AGMs), and SEBI Integrated Filing (Governance). Also file the 31st October items today: quarterly TDS and TCS statements, MSME-1 and Form 3CEB.

## Corner cases to watch

- Five due dates fall on a weekend: 10th, 11th, 18th, 24th and 31st October. Do not assume any of them shifts to Monday. Treat the original date as the hard deadline and file on the preceding working day.

- The Tax Audit Report extension to 21st October applies only to the category covered by CBDT Circular No. 07/2026 (S. No. 2 of the Table below Explanation 2 to section 139(1) of the Income Tax Act 1961). Transfer-pricing cases differ: Form 3CEB is due 31st October and the related ITR 30th November.

- The ITR for the covered audit category is now due 21st November 2026, not 31st October. Update internal trackers and client communication so teams do not work to the old date.

- QRMP taxpayers have no IFF and no PMT-06 for September. The full quarter’s invoices and tax go through quarterly GSTR-1 on 13th October and quarterly GSTR-3B on 22nd or 24th October.

- The quarterly GSTR-3B date depends on your state of registration. A multi-state business can have registrations in both groups, with different due dates for each GSTIN.

- AOC-4 is due 30th October only if the AGM was held on 30th September. For any other AGM date, count 30 days from that date. MGT-7 / MGT-7A is generally due 60 days from the AGM.

- MSME-1 is conditional. It applies only where payments to micro or small suppliers have been pending beyond 45 days during Apr-Sep 2026.

- GSTR-5 for non-resident taxable persons can fall due earlier than 13th October if the registration period closes earlier.

- Event-based filings carry their own clocks: ADT-1 within 15 days of the auditor appointment meeting, FC-GPR within 30 days of share issue, FC-TRS within 60 days of transfer or remittance, and ECB-2 within 7 working days after month-end.

## Summary of key forms and their purpose

Form or challanLawWho it applies toPurpose or descriptionTDS/TCS deposit (challan)Income Tax Act 2025All deductors and collectorsMonthly remittance of TDS/TCS deducted or collected during September 2026. Due 7th October 2026.GSTR-7GSTNotified GST deductorsMonthly return for TDS deducted under GST for September 2026. Due 10th October 2026.GSTR-8GSTE-commerce operators collecting TCSMonthly return for TCS collected under GST for September 2026. Due 10th October 2026.GSTR-1 (monthly)GSTMonthly GST filersStatement of outward supplies for September 2026; basis for recipients’ ITC in GSTR-2B. Due 11th October 2026.GSTR-1 (quarterly)GSTQRMP taxpayersStatement of outward supplies for Jul-Sep 2026. Due 13th October 2026.GSTR-6GSTInput Service DistributorsMonthly return distributing ITC for September 2026. Due 13th October 2026.GSTR-5GSTNon-resident taxable personsMonthly return for September 2026. Due 13th October 2026, or earlier on closure of registration.Form 132Income Tax Act 2025All deductorsTDS certificates for August 2026. Due 15th October 2026.PF ECR + paymentPF (EPFO)EPFO-registered employersElectronic Challan-cum-Return and payment of September 2026 PF contributions. Due 15th October 2026.ESI contributionESI (ESIC)ESIC-registered employersMonthly deposit of ESI contributions for covered employees for September 2026. Due 15th October 2026.CMP-08GSTComposition taxpayersQuarterly statement-cum-challan for Jul-Sep 2026. Due 18th October 2026.GSTR-3B (monthly)GSTMonthly GST filersMonthly summary return with payment of net GST, including RCM, for September 2026. Due 20th October 2026.GSTR-5AGSTOverseas OIDAR and online money gaming suppliersMonthly return for September 2026 supplies to persons in India. Due 20th October 2026.Tax Audit ReportIncome Tax Act 1961Audit-eligible taxpayers in the covered categoryTax Audit Report for AY 2026-27. Due 21st October 2026 under CBDT Circular No. 07/2026.GSTR-3B (quarterly)GSTQRMP taxpayersQuarterly summary return with payment for Jul-Sep 2026. Due 22nd October (Group 1) or 24th October 2026 (Group 2).Form 141Income Tax Act 2025Deductors of specified TDSChallan-cum-statement for September 2026 specified TDS. Due 30th October 2026.LLP Form 8LLP Act 2008All LLPsStatement of Account and Solvency for FY 2025-26. Due 30th October 2026.AOC-4Companies Act 2013Companies that held their AGM on 30th September 2026Filing of financial statements with the ROC. Due 30 days from the AGM.Integrated Filing (Governance)SEBIListed entitiesQuarterly governance filing for Jul-Sep 2026. Due 30th October 2026.Forms 138, 140, 144Income Tax Act 2025All deductorsQuarterly TDS statements for Jul-Sep 2026. Due 31st October 2026.Form 143Income Tax Act 2025All collectorsQuarterly TCS statement for Jul-Sep 2026. Due 31st October 2026.MSME-1Companies Act 2013Companies with micro or small enterprise dues pending beyond 45 daysHalf-yearly return of outstanding dues for Apr-Sep 2026. Due 31st October 2026.Form 3CEBIncome Tax Act 1961Taxpayers with international or specified domestic transactionsTransfer-pricing audit report under section 92E for FY 2025-26. Due 31st October 2026.

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

### SEBI (listed entities)

Listed entities file the Integrated Filing (Governance) for the quarter ended 30th September 2026 by 30th October 2026. Q2 (Jul-Sep 2026) financial results under Regulation 33 of the SEBI LODR Regulations fall due within 45 days of quarter-end, so October is the preparation month for those filings. Other SEBI, AIF and RBI reports depend on entity type; confirm applicability with your compliance counsel.

### FEMA (FC-GPR, FC-TRS, ECB reporting)

Form FC-GPR: report a fresh issue of shares to a person resident outside India within 30 days of issue.

Form FC-TRS: report a transfer of shares between a resident and a non-resident within 60 days of transfer or receipt / remittance of funds.

Form ECB-2: report actual ECB transactions for September 2026 through the AD Category I bank within 7 working days after month-end.

### Companies Act, 2013

Companies that held their AGM on 30th September 2026 must file AOC-4 by 30th October 2026 and MGT-7 / MGT-7A generally within 60 days of the AGM. ADT-1 is due within 15 days of the meeting at which the auditor was appointed. MSME-1 for Apr-Sep 2026 is due 31st October 2026 where dues to micro or small suppliers are pending beyond 45 days.

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](https://treelife.in/calendar/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)](https://www.gst.gov.in/), [Income Tax Department](https://www.incometax.gov.in/), [Employees’ Provident Fund Organisation (EPFO)](https://www.epfindia.gov.in/), [Employees’ State Insurance Corporation (ESIC)](https://esic.gov.in/), and [MCA21 (Ministry of Corporate Affairs)](https://www.mca.gov.in/). Treelife tracks all updates from these portals and keeps clients posted.

## Conclusion

October 2026 combines the monthly cycle with quarter-end and half-year filings. QRMP taxpayers file their full Jul-Sep 2026 GSTR-1 and GSTR-3B with no IFF or PMT-06 to spread the load. Every deductor and collector files quarterly TDS and TCS statements in the new Income Tax Act 2025 forms. The Tax Audit Report for AY 2026-27 moves to 21st October 2026 under CBDT Circular No. 07/2026, but only for the covered category, while Form 3CEB stays at 31st October. Five weekend landings, none of which shift automatically, pull several real deadlines forward to the preceding Friday.

For startups, SMEs, and growing enterprises, managing these filings 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](https://treelife.in) 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: October 2026 compliance calendar

**Q: When is the TDS deposit due for September 2026?**

A: The statutory deadline for depositing September 2026 TDS and TCS is 7th October 2026, which falls on a Wednesday. Verify the challan on the portal the same day. Form 141 transactions are not part of this deposit; they follow a separate 30-day timetable and are due 30th October 2026. Interest for late payment runs at 1.5% per month from the deduction date.

**Q: Several October due dates fall on weekends. Do any of them shift?**

A: No. Five dates land on a weekend: GSTR-7 and GSTR-8 on 10th October (Saturday), monthly GSTR-1 on 11th October (Sunday), CMP-08 on 18th October (Sunday), Group 2 quarterly GSTR-3B on 24th October (Saturday), and the quarterly TDS and TCS statements, MSME-1 and Form 3CEB on 31st October (Saturday). A weekend or public holiday does not automatically move an e-filing date. Treat the original date as the hard deadline and file on the preceding working day unless a specific notification extends it.

**Q: Has the Tax Audit Report deadline for AY 2026-27 been extended?**

A: Yes, for the covered category. CBDT Circular No. 07/2026 dated 28th September 2026 extended the ITR due date for persons at S. No. 2 of the Table below Explanation 2 to section 139(1) of the Income Tax Act 1961 from 31st October to 21st November 2026. The specified date for the Tax Audit Report consequently moved from 30th September to 21st October 2026. Transfer-pricing cases are not on this timeline: Form 3CEB is due 31st October and the related ITR 30th November 2026.

**Q: Do QRMP taxpayers file IFF or pay PMT-06 in October 2026?**

A: No. September is the third month of the Jul-Sep 2026 quarter, so there is no IFF and no PMT-06. QRMP taxpayers instead file quarterly GSTR-1 by 13th October 2026 and quarterly GSTR-3B by 22nd October (Group 1 states) or 24th October 2026 (Group 2 states).

**Q: How do I know whether my quarterly GSTR-3B is due on 22nd or 24th October?**

A: It depends on the state of registration. Group 1 states, such as Maharashtra, Gujarat and Karnataka, file by 22nd October 2026. Group 2 states, such as Delhi, UP and Haryana, file by 24th October 2026. Confirm your state group on the GST portal. A business with registrations in both groups has different due dates for each GSTIN.

**Q: Which forms are used for quarterly TDS and TCS statements for Jul-Sep 2026?**

A: Under the Income Tax Act 2025, quarterly TDS statements are filed in Forms 138, 140 and 144, and the quarterly TCS statement in Form 143. All are due 31st October 2026, a Saturday. Reconcile challans and deductee PANs before filing.

**Q: What is Form 132 and when is it due in October 2026?**

A: Form 132 is the TDS certificate under the Income Tax Act 2025. Certificates for August 2026 TDS must be issued to deductees by 15th October 2026. Deductees need Form 132 to claim TDS credit in their returns.

**Q: When is AOC-4 due for companies that held their AGM in September 2026?**

A: AOC-4 is due within 30 days of the AGM. If the AGM was held on 30th September 2026, AOC-4 is due 30th October 2026. For any other AGM date, count 30 days from that date. MGT-7 / MGT-7A is generally due within 60 days of the AGM.

**Q: Who needs to file MSME-1 for Apr-Sep 2026?**

A: Companies that have payments to micro or small enterprise suppliers pending beyond 45 days must file MSME-1 for the half-year Apr-Sep 2026 by 31st October 2026. If no such dues are pending, the filing does not apply.

**Q: When is LLP Form 8 due for FY 2025-26?**

A: All LLPs must file Form 8, the Statement of Account and Solvency for FY 2025-26, by 30th October 2026.

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

A: PF contributions for September 2026 must be deposited and the ECR filed by 15th October 2026 (Thursday). The contribution structure is employee 12% + employer 12% + 0.5% admin charge. ESI contributions for September 2026 must also be deposited by 15th October 2026. The ESI rate is 0.75% employee + 3.25% employer, applicable on wages up to ₹21,000.

**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. Late fees and interest accumulate from the due date regardless of when the error is identified.

**Q: Is there an Advance Tax instalment due in October 2026?**

A: No. No Advance Tax instalment falls in October. The third instalment for Tax Year 2026-27 is due 15th December 2026.

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

A: Yes. Listed entities file the Integrated Filing (Governance) for Jul-Sep 2026 by 30th October 2026. Q2 financial results under Regulation 33 of the SEBI LODR Regulations fall due within 45 days of quarter-end, so October is the preparation month. Confirm specific deadlines with your compliance counsel.

### Related posts:

- [Compliance Calendar – January 2026 (Checklist & Deadlines)](https://treelife.in/calendar/compliance-calendar-january-2026/)

- [Compliance Calendar July 2026 – GST TDS PF ESI Deadlines](https://treelife.in/calendar/compliance-calendar-july-2026/)

- [Compliance Calendar August 2026 – GST TDS PF ESI Deadlines](https://treelife.in/calendar/compliance-calendar-august-2026/)

- [Compliance Calendar September 2026 – GST TDS PF ESI Deadlines](https://treelife.in/calendar/compliance-calendar-september-2026/)

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