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