Tag: compliance calendar

Download Compliance Calendar 2026-27 in PDF Format

Download Compliance Calendar 2026-27 in Excel Format

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
7th	Every Month	TDS/TCS Deposit (Income Tax Compliance)	Challan	Income Tax Act, 1961	All deductors & collectors	Interest @1–1.5% per month + penalty
10th	Every Month	GST TDS Return	GSTR-7	CGST Act, 2017	GST TDS deductors	₹100/day per Act (max ₹10,000)
10th	Every Month	GST TCS Return (E-commerce)	GSTR-8	CGST Act, 2017	E-commerce operators	₹100/day per Act (max ₹10,000)
11th	Every Month	GST Outward Supplies (Monthly)	GSTR-1	CGST Act, 2017	Monthly GST filers	₹200/day (CGST+SGST), max ₹10,000
13th	Every Month	GST Return – Non-Resident Taxable Person	GSTR-5	CGST Act, 2017	Non-resident GST registrants	Late fee + interest
13th	Every Month	GST ISD Return	GSTR-6	CGST Act, 2017	Input Service Distributors	Late fee + interest
13th	Quarterly Months	GST QRMP Outward Supplies	GSTR-1 (QRMP)	CGST Act, 2017	QRMP taxpayers	Late fee + interest
15th	Every Month	PF Contribution Payment	PF Challan / ECR	EPF Act, 1952	Employers under EPF	Interest + damages up to 25%
15th	Every Month	ESI Contribution Payment	ESI Challan	ESI Act, 1948	Employers under ESI	Interest @12% + penalty
15th	Jun / Sep / Dec / Mar	Advance Tax Payment	Challan	Income Tax Act, 1961	Advance-tax liable taxpayers	Interest u/s 234B/234C
18th	Quarterly Months	GST Composition Payment	CMP-08	CGST Act, 2017	Composition dealers	Late fee + interest
20th	Every Month	GST Summary Return & Payment	GSTR-3B	CGST Act, 2017	All regular GST taxpayers	₹200/day, interest @18%
22nd	Quarterly Months	GST QRMP GSTR-3B (Category X States)	GSTR-3B	CGST Act, 2017	QRMP taxpayers	Late fee + interest
24th	Quarterly Months	GST QRMP GSTR-3B (Category Y States)	GSTR-3B	CGST Act, 2017	QRMP taxpayers	Late fee + interest
25th	Quarterly Months	GST Job Work Reporting	ITC-04	CGST Rules, 2017	Applicable manufacturers	Late fee up to ₹50/day
30th	Every Month	TDS Challan-cum-Statement (Property/Rent/Contract/Crypto)	26QB / 26QC / 26QD / 26QE	Income Tax Act, 1961	Specified deductors	₹200/day (max TDS amount)
30th / 31st	Every Month	Professional Tax Payment	State PT Challan	State PT Laws	Employers (state-wise)	State-specific penalty
30 April & 31 Oct	Apr / Oct	MSME Outstanding Payment Return	MSME-1	Companies Act, 2013	Companies with MSME dues >45 days	₹25,000 – ₹3,00,000
30 May	May	LLP Annual Return	LLP Form 11	LLP Act, 2008	LLPs	₹100/day (no cap)
30 Jun	June	Return of Deposits	DPT-3	Companies Act, 2013	Companies with deposits/loans	₹5,000 + ₹500/day
30 Jun	June	IEC Renewal / Update	IEC Update	DGFT / FTP	Importers & Exporters	IEC deactivation
15 Jul	July	Foreign Liabilities & Assets Return	FLA Return	FEMA, 1999	Companies with FDI/ODI	₹7,500 per delay
31 Jul	July	Income Tax Return (Non-Audit)	ITR Forms	Income Tax Act, 1961	Individuals & entities (non-audit)	₹1,000–₹5,000 late fee
Quarterly	Jul / Oct / Jan / May	TDS Return Filing	24Q / 26Q / 27Q	Income Tax Act, 1961	All deductors	₹200/day
Quarterly	Jul / Oct / Jan / May	TCS Return Filing	27EQ	Income Tax Act, 1961	TCS collectors	₹200/day
30 Sep	September	DIN KYC Compliance	DIR-3 KYC	Companies Act Rules	DIN holders	DIN deactivation + ₹5,000
30 Sep	September	Annual General Meeting	AGM	Companies Act, 2013	Companies (except OPC)	₹1 lakh + ₹5,000/day
30 Days from AGM	Post-AGM	Financial Statements Filing	AOC-4	Companies Act, 2013	Companies	₹100/day (max ₹2 lakh)
60 Days from AGM	Post-AGM	Annual Return Filing	MGT-7 / MGT-7A	Companies Act, 2013	Companies	₹100/day (max ₹2 lakh)
15 Days from AGM	Post-AGM	Auditor Appointment	ADT-1	Companies Act, 2013	Companies	₹25,000 – ₹5 lakh
First Board Meeting	April	Director Interest Disclosure	MBP-1	Companies Act, 2013	Directors	₹1 lakh
Appointment Event	Event-based	Director Non-Disqualification	DIR-8	Companies Act, 2013	Directors	₹50,000
180 Days from Incorporation	Event-based	Commencement of Business	INC-20A	Companies Act, 2013	Newly incorporated companies	₹50,000 + ₹1,000/day
Throughout Year	As Applicable	Board Meetings	Minutes / Records	Companies Act, 2013	All companies	₹25,000 per default
Along with AOC-4	Post-AGM	CSR Reporting	CSR-2	Companies Act, 2013	CSR-applicable companies	₹50,000 (company)
31 Dec	December	Overseas Direct Investment Report	APR (ODI)	FEMA Regulations	ODI investors	₹7,500 + per-day fee
31 Jan	January	POSH Annual Report	POSH Report	POSH Act, 2013	Employers 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 Apr	Income Tax	Deposit TDS/TCS deducted/collected during March 2026 to the Central Government within the prescribed time.	Income Tax Act, 1961
10 Apr	GST	File GST TDS return for deductors reporting tax deducted under GST for the month.	GSTR-7 / CGST Act
10 Apr	GST	File GST TCS return by e-commerce operators reporting supplies made and TCS collected for the month.	GSTR-8 / CGST Act
11 Apr	GST	Report monthly outward supplies (B2B/B2C/exports) for taxpayers filing GSTR-1 monthly (generally non-QRMP).	GSTR-1 / CGST Act
13 Apr	GST	File quarterly outward supplies under QRMP for Jan–Mar 2026 quarter.	GSTR-1 / CGST Act
13 Apr	GST	File monthly return by Non-Resident Taxable Person for supplies made in India.	GSTR-5 / CGST Act
13 Apr	GST	File monthly return by Input Service Distributor (ISD) for distribution of input tax credit to units.	GSTR-6 / CGST Act
15 Apr	Labour Law	Deposit EPF (employee + employer contribution) for wages of March 2026.	EPF Act, 1952
15 Apr	Labour Law	Deposit ESI contribution for salary/wages of March 2026.	ESI Act, 1948
18 Apr	GST	Pay and file CMP-08 for composition taxpayers for the Jan–Mar 2026 quarter (statement-cum-challan).	CMP-08 / CGST Act
20 Apr	GST	File GSTR-3B monthly summary return with tax payment and ITC utilization for the tax period.	GSTR-3B / CGST Act
22/24 Apr	GST	File quarterly GSTR-3B for QRMP taxpayers (due date differs by category/state grouping as notified).	CGST Act
25 Apr	GST	File ITC-04 disclosing goods/capital goods sent to job workers and received back for the relevant quarter/period.	ITC-04 / CGST Rules
30 Apr	ROC	File half-yearly return for outstanding dues to Micro/Small enterprises (for the relevant half-year) by specified companies.	MSME-1 / MSMED Act
30 Apr	Labour Law	Pay 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 May	Income Tax	Deposit TDS/TCS deducted/collected during April 2026 within the due date.	Income Tax Act, 1961
10 May	GST	File GST TDS (GSTR-7) and GST TCS (GSTR-8) monthly returns for the tax period.	GSTR-7, GSTR-8 / CGST Act
11 May	GST	File GSTR-1 (monthly) reporting outward supplies for the month (non-QRMP / monthly filers).	GSTR-1 / CGST Act
13 May	GST	File returns for Non-Resident Taxable Persons and ISD for the month.	GSTR-5, GSTR-6 / CGST Act
15 May	Labour Law	Deposit EPF and ESI contributions for wages of April 2026.	EPF Act / ESI Act
15 May	Income Tax	Issue TDS certificates for property purchase/rent/contractor-type specified payments covered under relevant sections (as applicable).	Form 16B/16C/16D / Income Tax Act
20 May	GST	File GSTR-3B monthly summary return with payment of GST liability and ITC set-off.	GSTR-3B / CGST Act
30 May	Income Tax	File challan-cum-statement for TDS on specified transactions (property/rent/certain payments) for April 2026.	26QB/26QC/26QD/26QE / Income Tax Act
30 May	ROC	File LLP Annual Return for the relevant financial year as per LLP compliance timeline.	Form 11 / LLP Act
30 May	ROC	File Reconciliation of Share Capital Audit Report for applicable unlisted public companies for the relevant half-year.	PAS-6 / Companies Act
31 May	Income Tax	File quarterly TDS statements (Q4) for the quarter ending 31 March (as applicable to deductors).	24Q/26Q/27Q / Income Tax Act
31 May	Income Tax	File donation statement and issue donation certificates for eligible entities for the relevant FY.	Form 10BD/10BE / Income Tax Act
31 May	Income Tax	File 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 Jun	Income Tax	Deposit TDS/TCS deducted/collected during May 2026.	Income Tax Act, 1961
10 Jun	GST	File monthly GSTR-7 (GST TDS) and GSTR-8 (GST TCS by e-commerce operators).	GSTR-7, GSTR-8 / CGST Act
11 Jun	GST	File GSTR-1 (monthly) outward supplies statement for the month.	GSTR-1 / CGST Act
13 Jun	GST	File GSTR-5 (NRTP) and GSTR-6 (ISD) monthly returns.	GSTR-5, GSTR-6 / CGST Act
15 Jun	Income Tax	Pay 1st advance tax instalment for the financial year (generally 15% of estimated tax liability, as applicable).	Income Tax Act, 1961
15 Jun	Labour Law	Deposit EPF & ESI contributions for wages of May 2026.	EPF Act / ESI Act
15 Jun	Income Tax	Issue annual Form 16 (salary) and Form 16A (non-salary TDS certificates) for the relevant FY where applicable.	Income Tax Act, 1961
20 Jun	GST	File GSTR-3B monthly return and discharge GST liability for the tax period.	GSTR-3B / CGST Act
30 Jun	ROC	File return on deposits / exempt deposits and related transactions for the relevant FY.	DPT-3 / Companies Act
30 Jun	DGFT	Complete IEC renewal / update as applicable under the prevailing Foreign Trade Policy requirements.	Foreign Trade Policy / DGFT
30 Jun	ROC	Submit 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 Jul	Income Tax	Deposit TDS/TCS deducted/collected during June 2026.	Income Tax Act, 1961
10 Jul	GST	File GSTR-7 (GST TDS) and GSTR-8 (GST TCS) monthly returns.	GSTR-7, GSTR-8 / CGST Act
11 Jul	GST	File GSTR-1 (monthly) outward supplies details for the month.	GSTR-1 / CGST Act
13 Jul	GST	File QRMP GSTR-1 (quarterly) for outward supplies for Apr–Jun 2026 (Q1) by QRMP taxpayers.	GSTR-1 / CGST Act
15 Jul	Labour Law	Deposit EPF & ESI contributions for wages of June 2026.	EPF Act / ESI Act
15 Jul	Income Tax	File quarterly TCS statement for quarter ending 30 June 2026.	Form 27EQ / Income Tax Act
20 Jul	GST	File GSTR-3B monthly summary return and pay GST.	GSTR-3B / CGST Act
22/24 Jul	GST	File QRMP GSTR-3B (quarterly) for Apr–Jun 2026, due date depends on notified state category.	CGST Act
31 Jul	Income Tax	File ITR (non-audit cases) for the relevant assessment year, where applicable.	Income Tax Act, 1961
31 Jul	Income Tax	File quarterly TDS statements (Q1) for quarter ending 30 June 2026 (as applicable).	24Q/26Q/27Q / Income Tax Act
31 Jul	FEMA	File 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 Aug	Income Tax	Deposit TDS/TCS deducted/collected during July 2026.	Income Tax Act, 1961
10 Aug	GST	File monthly GSTR-7 and GSTR-8 returns (GST TDS/TCS).	GSTR-7, GSTR-8 / CGST Act
11 Aug	GST	File GSTR-1 (monthly) reporting outward supplies for the month.	GSTR-1 / CGST Act
13 Aug	GST	File GSTR-5 (NRTP) and GSTR-6 (ISD) for the tax period.	GSTR-5, GSTR-6 / CGST Act
15 Aug	Labour Law	Deposit EPF & ESI contributions for wages of July 2026.	EPF Act / ESI Act
15 Aug	Income Tax	Issue Form 16A (non-salary TDS certificate) for the quarter ending 30 June 2026, where applicable.	Form 16A / Income Tax Act
20 Aug	GST	File 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 Sep	Income Tax	Deposit TDS/TCS deducted/collected during August 2026.	Income Tax Act, 1961
10 Sep	GST	File GSTR-7 and GSTR-8 monthly GST TDS/TCS returns.	GSTR-7, GSTR-8 / CGST Act
11 Sep	GST	File GSTR-1 (monthly) outward supplies for the month.	GSTR-1 / CGST Act
15 Sep	Income Tax	Pay 2nd advance tax instalment for the financial year (generally 45% cumulative, as applicable).	Income Tax Act, 1961
15 Sep	Labour Law	Deposit EPF & ESI contributions for wages of August 2026.	EPF Act / ESI Act
20 Sep	GST	File GSTR-3B monthly summary return and pay GST for the period.	GSTR-3B / CGST Act
30 Sep	ROC	Hold Annual General Meeting (AGM) by companies as per statutory timeline (unless extension granted).	Companies Act, 2013
30 Sep	ROC	File DIR-3 KYC for eligible DIN holders to keep DIN active (where applicable).	DIR-3 KYC
30 Sep	Income Tax	Submit 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 Oct	Income Tax	Deposit TDS/TCS deducted/collected during September 2026.	Income Tax Act, 1961
11 Oct	GST	File GSTR-1 (monthly) outward supply details for the month.	GSTR-1 / CGST Act
13 Oct	GST	File QRMP GSTR-1 (quarterly) for Jul–Sep 2026 (Q2) by QRMP taxpayers.	GSTR-1 / CGST Act
15 Oct	Labour Law	Deposit EPF & ESI contributions for wages of September 2026.	EPF Act / ESI Act
20 Oct	GST	File GSTR-3B monthly summary return and pay GST for the period.	GSTR-3B / CGST Act
30 Oct	ROC	File MSME-1 half-yearly return for outstanding payments to Micro/Small enterprises for the relevant half-year.	MSME-1 / MSMED Act
30 days from AGM	ROC	File 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 Nov	Income Tax	Deposit TDS/TCS deducted/collected during October 2026.	Income Tax Act, 1961
11 Nov	GST	File GSTR-1 (monthly) outward supplies statement for the month.	GSTR-1 / CGST Act
15 Nov	Labour Law	Deposit EPF & ESI contributions for wages of October 2026.	EPF Act / ESI Act
20 Nov	GST	File GSTR-3B monthly return with tax payment and ITC utilization.	GSTR-3B / CGST Act
29 Nov	ROC	File 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 Dec	Income Tax	Deposit TDS/TCS deducted/collected during November 2026.	Income Tax Act, 1961
11 Dec	GST	File GSTR-1 (monthly) outward supply details for the month.	GSTR-1 / CGST Act
15 Dec	Income Tax	Pay 3rd advance tax instalment (generally 75% cumulative, as applicable) for the financial year.	Income Tax Act, 1961
15 Dec	Labour Law	Deposit EPF & ESI contributions for wages of November 2026.	EPF Act / ESI Act
20 Dec	GST	File GSTR-3B monthly summary return and pay GST.	GSTR-3B / CGST Act
31 Dec	FEMA	File 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 Jan	Income Tax	Deposit TDS/TCS deducted/collected during December 2026.	Income Tax Act, 1961
11 Jan	GST	File GSTR-1 (monthly) outward supplies statement for the month.	GSTR-1 / CGST Act
13 Jan	GST	File QRMP GSTR-1 (quarterly) for Oct–Dec 2026 (Q3) outward supplies.	GSTR-1 / CGST Act
15 Jan	Labour Law	Deposit EPF & ESI contributions for wages of December 2026.	EPF Act / ESI Act
18 Jan	GST	File and pay CMP-08 for composition taxpayers for Oct–Dec 2026 quarter.	CMP-08 / CGST Act
20 Jan	GST	File GSTR-3B monthly return and discharge GST liability.	GSTR-3B / CGST Act
31 Jan	Labour Law	Submit 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 Feb	Income Tax	Deposit TDS/TCS deducted/collected during January 2027.	Income Tax Act, 1961
11 Feb	GST	File GSTR-1 (monthly) outward supplies for the month.	GSTR-1 / CGST Act
15 Feb	Labour Law	Deposit EPF & ESI contributions for wages of January 2027.	EPF Act / ESI Act
20 Feb	GST	File GSTR-3B monthly summary return and pay GST.	GSTR-3B / CGST Act

March 2027

Due Date	Compliance Type	Description	Applicable Form / Act
7 Mar	Income Tax	Deposit TDS/TCS deducted/collected during February 2027.	Income Tax Act, 1961
11 Mar	GST	File GSTR-1 (monthly) outward supplies statement for the month.	GSTR-1 / CGST Act
15 Mar	Income Tax	Pay final advance tax instalment for the financial year (generally 100% cumulative, as applicable).	Income Tax Act, 1961
15 Mar	Labour Law	Deposit EPF & ESI contributions for wages of February 2027.	EPF Act / ESI Act
20 Mar	GST	File 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
10th	GST TDS Return	GSTR-7	Monthly	GST TDS deductors
10th	GST TCS Return (E-commerce)	GSTR-8	Monthly	E-commerce operators
11th	Outward Supplies (Monthly)	GSTR-1	Monthly	Regular GST taxpayers
13th	Outward Supplies (QRMP)	GSTR-1	Quarterly	QRMP taxpayers
13th	Non-Resident GST Return	GSTR-5	Monthly	Non-resident taxable persons
13th	ISD Return	GSTR-6	Monthly	Input Service Distributors
20th	Summary Return & Tax Payment	GSTR-3B	Monthly	Regular GST taxpayers
22nd / 24th	QRMP Summary Return (state-wise)	GSTR-3B	Quarterly	QRMP taxpayers
18th	Composition Tax Payment	CMP-08	Quarterly	Composition dealers
25th	Job Work Reporting	ITC-04	Quarterly	Manufacturers / principals
25th	Monthly Tax Payment (QRMP)	PMT-06	Monthly	QRMP taxpayers
30 Apr	Annual Return (Composition)	GSTR-4	Annual	Composition dealers
31 Dec*	GST Annual Return	GSTR-9	Annual	Regular taxpayers
31 Dec*	GST Audit Return (if applicable)	GSTR-9C	Annual	Audit-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 2025-26	GSTR-9	GSTR-9C
Up to ₹2 crores	Optional	Not applicable
₹2 crores to ₹5 crores	Mandatory	Not applicable
Above ₹5 crores	Mandatory	Mandatory (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 year	AY	ITR-U due date
FY 2021-22	AY 2022-23	31/03/2027
FY 2022-23	AY 2023-24	31/03/2028
FY 2023-24	AY 2024-25	31/03/2029
FY 2024-25	AY 2025-26	31/03/2030
FY 2025-26	AY 2026-27	31/03/2031

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 form	Applicable to	Due date
ITR-1	Salaried residents, income up to ₹50 lakhs, one house property	31/07/2026
ITR-2	Capital gains, multiple properties, foreign income, income above ₹50 lakhs	31/07/2026
ITR-3	Business or profession income (individuals/HUFs)	31/08/2026
ITR-4	Presumptive taxation under 44AD/44ADA/44AE	31/08/2026
ITR-5	Firms, LLPs, AOPs, BOIs	31/08/2026 (non-audit)
ITR-6	Companies	31/10/2026
ITR-7	Trusts, political parties, specified entities	31/10/2026

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
7th	TDS / TCS	Monthly deposit of TDS/TCS	Challan	Ch. XVII-B / XVII-BB	All deductors / collectors
15 Jun	Income Tax	1st Advance Tax installment	Challan	Sections 208–211	Advance-tax liable taxpayers
15 Sep	Income Tax	2nd Advance Tax installment	Challan	Sections 208–211	Advance-tax liable taxpayers
15 Dec	Income Tax	3rd Advance Tax installment	Challan	Sections 208–211	Advance-tax liable taxpayers
15 Mar	Income Tax	Final Advance Tax installment	Challan	Sections 208–211	Advance-tax liable taxpayers
31 Jul	Income Tax	Income Tax Return (non-audit cases)	ITR Forms	Section 139(1)	Individuals / entities (non-audit)
30 Sep	Income Tax	Tax Audit Report	3CA / 3CB	Section 44AB	Audit-applicable taxpayers
Quarterly	TDS	Quarterly TDS return	24Q / 26Q / 27Q	Section 200(3)	All deductors
Quarterly	TCS	Quarterly TCS return	27EQ	Section 206C(3)	TCS collectors
15 Jun	TDS	Issue of TDS certificates (salary)	Form 16	Section 203	Employers
Quarterly	TDS	Issue of TDS certificates (non-salary)	Form 16A	Section 203	Deductors
Quarterly	TCS	Issue of TCS certificates	Form 27D	Section 206C(5)	TCS collectors
Monthly	TDS	Challan-cum-statement (property, rent, etc.)	26QB / 26QC / 26QD / 26QE	Sections 194-IA/IB/M/S	Specified 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 FY	Director interest disclosure	MBP-1	Companies Act, 2013	Directors of companies	Annual / Event
At appointment / reappointment	Director non-disqualification	DIR-8	Companies Act, 2013	Directors	Event-based
30 Jun	Return of deposits	DPT-3	Companies Act, 2013	Companies with deposits/loans	Annual
30 May & 29 Nov	Share capital reconciliation	PAS-6	Companies Act, 2013	Applicable companies with ISIN	Half-yearly
30 Sep	DIN KYC	DIR-3 KYC	Companies Act Rules	DIN holders	Annual
30 Sep	Annual General Meeting	AGM	Companies Act, 2013	Companies (except OPC)	Annual
Within 30 days of AGM	Financial statements filing	AOC-4	Companies Act, 2013	Companies	Annual
Within 60 days of AGM	Annual return filing	MGT-7 / MGT-7A	Companies Act, 2013	Companies	Annual
Within 15 days of AGM	Auditor appointment / reappointment	ADT-1	Companies Act, 2013	Companies	Event-based
30 May	LLP Annual Return	LLP Form 11	LLP Act, 2008	LLPs	Annual
30 Oct	LLP Statement of Accounts	LLP Form 8	LLP Act, 2008	LLPs	Annual
Quarterly (30 days from quarter end)	Shareholding pattern disclosure	Reg 31	SEBI LODR	Listed entities	Quarterly
Quarterly (30 days from quarter end)	Corporate governance report	Reg 27(2)	SEBI LODR	Listed entities	Quarterly
Quarterly (30 days from quarter end)	Grievance redressal statement	Reg 13(3)	SEBI LODR	Listed entities	Quarterly

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

Compliance	Regulation	Q1 due (Jul)	Q2 due (Oct)	Q3 due (Jan)	Q4 due (Apr)
Shareholding pattern	Reg 31(1)(b)	21/07/2026	21/10/2026	21/01/2027	21/04/2027
Corporate governance report	Reg 27(2)	30/07/2026	30/10/2026	30/01/2027	30/04/2027
Grievance redressal statement	Reg 13(3)	30/07/2026	30/10/2026	30/01/2027	30/04/2027
Share capital reconciliation	Reg 76	30/07/2026	30/10/2026	30/01/2027	30/04/2027
Financial results with audit/review report	Reg 33(3)(a)	14/08/2026	14/11/2026	14/02/2027	30/05/2027
Related party transaction disclosures	Reg 23(9)	14/08/2026	14/11/2026	14/02/2027	30/05/2027
Statement of deviation/variation	Reg 32(1)	14/08/2026	14/11/2026	14/02/2027	30/05/2027

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 month	EPF contribution payment	EPF Act, 1952	PF Challan / ECR	Employers covered under EPF
15th of every month	ESI contribution payment	ESI Act, 1948	ESI Challan	Employers covered under ESI
Monthly / State-specific	Professional Tax payment	State PT Acts	PT Challan	Employers / employees (state-wise)
Annual (31 Jan)	POSH annual report	POSH Act, 2013	POSH Report	Employers with ≥10 employees
Annual / State-specific	Labour Welfare Fund contribution	State LWF Acts	LWF Challan	Applicable 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 Jul	Foreign Liabilities & Assets return	FLA Return	RBI	Entities with FDI / ODI
Monthly (7 working days)	ECB reporting	ECB-2	RBI / AD Bank	Entities with ECB
31 Dec	Overseas Direct Investment report	APR (ODI)	RBI	Residents with ODI
30 Jun	IEC renewal / update	IEC Update	DGFT	Importers & exporters
Event-based	FEMA reporting (other transactions)	Relevant FEMA forms	RBI	FEMA-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 interest	To be filed annually at first Board Meeting and on every new appointment/change
Companies Act	ADT-1	Appointment / reappointment of auditor	Mandatory for subsequent auditors under Section 139
Companies Act	AOC-4	Filing of financial statements	Filed within 30 days of AGM
Companies Act	MGT-7 / MGT-7A	Filing of annual return	Filed within 60 days of AGM
Companies Act	DIR-3 KYC	DIN KYC compliance	Mandatory for all DIN holders
Companies Act	DPT-3	Return of deposits / loans	Covers deposits and non-deposit transactions
Companies Act	PAS-6	Share capital reconciliation	Applicable to companies with dematerialised shares
Companies Act	INC-20A	Commencement of business	One-time filing after incorporation
GST Law	GSTR-1	Outward supply return	Monthly or quarterly (QRMP)
GST Law	GSTR-3B	Summary return & tax payment	Mandatory for all regular taxpayers
GST Law	GSTR-7 / GSTR-8	GST TDS / GST TCS returns	For deductors and e-commerce operators
GST Law	CMP-08 / GSTR-4	Composition scheme compliance	Quarterly payment, annual return
GST Law	ITC-04	Job work reporting	Quarterly compliance
Income Tax	24Q / 26Q / 27Q	Quarterly TDS returns	Salary / non-salary / non-resident payments
Income Tax	Form 16 / 16A / 27D	TDS / TCS certificates	Issued quarterly / annually
Income Tax	3CA / 3CB / 3CD	Tax audit reports	Applicable where audit thresholds are met
Labour Laws	PF / ESI Challans	Social security contributions	Monthly employer compliance
Labour Laws	POSH Report	Workplace harassment reporting	Annual filing
FEMA / DGFT	FLA / ECB-2 / APR (ODI)	Foreign investment reporting	RBI / FEMA compliance
DGFT	IEC Update	Import–export registration	Annual update requirement

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.