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Filing360

Compliance calendar FY 2026-27.

Every GST, TDS, income tax and ROC deadline for businesses in India, month by month. Missing a date means late fees and interest — we can track them for you.

Dates follow current law as reviewed on 14 October 2026. The CBDT, CBIC and MCA often extend deadlines by notification, and when a due date falls on a holiday the next working day may apply. Always confirm before relying on a date.

Every month

Due byComplianceWhoType
7thDeposit TDS / TCS deducted in the previous month (March: by 30 April)All deductorsTDS / TCS
10thGSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators)Notified deductors, e-commerce operatorsGST
11thGSTR-1 — outward supplies (monthly filers)Regular taxpayers not in QRMPGST
13thIFF (optional) for QRMP filers; GSTR-6 for input service distributorsQRMP taxpayers, ISDsGST
15thPF and ESI contributions for the previous monthEmployers registered with EPFO / ESICPayroll
20thGSTR-3B — summary return and tax payment (monthly filers)Regular taxpayers not in QRMPGST
25thPMT-06 — GST payment for the first two months of a quarterQRMP taxpayersGST

QRMP taxpayers file GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th (depending on the state) of the month after each quarter.

Month-by-month due dates

March 2026

April 2026

May 2026

  • Advance tax — 1st instalment (15%)

    Taxpayers with liability above ₹10,000

    Income tax
  • Issue Form 16 to employees and Form 16A for Q4

    Employers and deductors

    TDS / TCS
  • DPT-3 — return of deposits

    Companies (other than government companies)

    ROC / MCA

June 2026

  • TCS return (27EQ) for April–June 2026

    Collectors of TCS

    TDS / TCS
  • CMP-08 for April–June 2026

    Composition taxpayers

    GST
  • Income tax return for FY 2025-26 (non-audit cases)

    Individuals, HUFs, firms not requiring audit

    Income tax
  • TDS returns (24Q, 26Q) for April–June 2026

    All deductors

    TDS / TCS

July 2026

  • Form 16A for April–June 2026

    Deductors

    TDS / TCS

August 2026

  • Advance tax — 2nd instalment (45%)

    Taxpayers with liability above ₹10,000

    Income tax
  • Tax audit report for FY 2025-26

    Businesses and professionals above audit limits

    Income tax
  • Annual general meeting (last date)

    Companies (other than OPCs)

    ROC / MCA
  • DIR-3 KYC (where due)

    Directors and designated partners holding a DIN

    ROC / MCA

September 2026

October 2026

November 2026

  • Advance tax — 3rd instalment (75%)

    Taxpayers with liability above ₹10,000

    Income tax
  • GSTR-9 / GSTR-9C annual return for FY 2025-26

    Regular taxpayers above the notified turnover

    GST
  • Belated or revised income tax return for FY 2025-26

    Taxpayers who missed the deadline or need to correct a return

    Income tax

December 2026

  • TCS return (27EQ) for October–December 2026

    Collectors of TCS

    TDS / TCS
  • CMP-08 for October–December 2026

    Composition taxpayers

    GST
  • TDS returns (24Q, 26Q) for October–December 2026

    All deductors

    TDS / TCS

January 2027

  • Form 16A for October–December 2026

    Deductors

    TDS / TCS

February 2027

Penalties for missing deadlines

What is the late fee for GSTR-3B?

₹50 per day (₹20 per day for nil returns), split equally between CGST and SGST, subject to caps based on turnover — plus 18% annual interest on tax paid late.

What is the penalty for late TDS returns?

A late fee of ₹200 per day until the return is filed, capped at the TDS amount, plus interest on late deposit of TDS. Penalties can also apply for not filing at all.

What happens if I miss ROC filing dates?

The MCA charges an additional fee of ₹100 per day of delay for each form such as AOC-4, MGT-7, Form 8 and Form 11, with no upper cap. Prolonged default can lead to disqualification of directors.

What if I miss the ITR deadline?

You can file a belated return with a late fee of up to ₹5,000 (₹1,000 if income is up to ₹5 lakh), plus interest on unpaid tax. Some losses can't be carried forward in a belated return.

Never miss a deadline again

We track every due date for your business and file on time — GST, TDS, income tax and ROC — with reminders before each one.