Compliance Calendar

FY 2025-26
Compliance Calendar

All FY 2025-26 compliance deadlines (Apr 2025 – Mar 2026) and post-year filings relating to FY 2025-26 (Apr 2026 – Mar 2027) — Income Tax, GST, TDS/TCS, MCA/ROC, FEMA, and Labour. Dates per CBDT / CBIC notifications; subject to extension orders.

Category Income Tax GST TDS / TCS MCA / ROC Labour FEMA Urgent
March 2026
Current
7
Mar
TDS / TCS Remittance — February 2026 (Govt. deductors: 7 Mar)
TDS / TCS
11
Mar
GSTR-1 — February 2026 (Monthly filer)
GST
13
Mar
GSTR-1 — Q3 Oct–Dec 2025 (Quarterly QRMP filer)
GST
15
Mar
Advance Tax — 4th & Final Instalment FY 2025-26 (100%)
Income Tax
15
Mar
TDS / TCS Remittance — February 2026 (Non-govt. deductors)
TDS / TCS
20
Mar
GSTR-3B — February 2026 (Turnover > ₹5 Cr)
GST
22
Mar
GSTR-3B — February 2026 (Turnover < ₹5 Cr)
GST
25
Mar
GST PMT-06 — Challan for QRMP taxpayers (Q3 Oct–Dec 2025)
GST
31
Mar
ITR-U — Last date AY 2023-24 (2-year updated return window closes)
Income Tax
31
Mar
LUT Renewal — FY 2026-27 for Zero-rated Exporters (apply before 31 Mar)
GST
31
Mar
GST Composition Scheme — Opt-in / Opt-out for FY 2026-27
GST
31
Mar
Year-End — FY 2025-26 closes | New IT Act 2025 takes effect from FY 2026-27
Income Tax
31
Mar
EPF / ESIC — Monthly contribution (February 2026, recurring)
Labour
February 2026
7
Feb
TDS / TCS Remittance — January 2026 (Govt. deductors)
TDS / TCS
11
Feb
GSTR-1 — January 2026 (Monthly filer)
GST
15
Feb
Advance Tax — 3rd Instalment FY 2025-26 (75% cumulative — Corporate)
Income Tax
15
Feb
TDS / TCS Remittance — January 2026 (Non-govt. deductors)
TDS / TCS
20
Feb
GSTR-3B — January 2026
GST
28
Feb
EPF / ESIC — Monthly contribution (January 2026, recurring)
Labour
January 2026
7
Jan
TDS / TCS Remittance — December 2025 (Govt. deductors)
TDS / TCS
11
Jan
GSTR-1 — December 2025 (Monthly filer)
GST
15
Jan
TDS / TCS Remittance — December 2025 (Non-govt. deductors)
TDS / TCS
20
Jan
GSTR-3B — December 2025
GST
22
Jan
GSTR-9A — Composition taxpayers (if applicable)
GST
31
Jan
TDS Return — Q3 FY 2025-26 (Forms 26Q / 24Q / 27Q / 27EQ)
TDS / TCS
31
Jan
MSME-1 — Half-Yearly Return (Oct 2025 – Mar 2026 period)
MCA / ROC
31
Jan
EPF / ESIC — Monthly contribution (December 2025, recurring)
Labour
December 2025
7
Dec
TDS / TCS Remittance — November 2025 (Govt. deductors)
TDS / TCS
11
Dec
GSTR-1 — November 2025 (Monthly filer)
GST
15
Dec
Advance Tax — 3rd Instalment FY 2025-26 (75% cumulative — Non-corporate)
Income Tax
15
Dec
TDS / TCS Remittance — November 2025 (Non-govt. deductors)
TDS / TCS
20
Dec
GSTR-3B — November 2025
GST
31
Dec
Belated / Revised ITR — AY 2025-26 (Sec 139(4) / 139(5))
Income Tax
31
Dec
EPF / ESIC — Monthly contribution (November 2025, recurring)
Labour
November 2025
7
Nov
TDS / TCS Remittance — October 2025 (Govt. deductors)
TDS / TCS
11
Nov
GSTR-1 — October 2025 (Monthly filer)
GST
13
Nov
GSTR-1 — Q2 Jul–Sep 2025 (Quarterly QRMP filer)
GST
15
Nov
Form 29B — MAT / AMT Report AY 2025-26 (CA Certificate u/s 115JB)
Income Tax
15
Nov
TDS / TCS Remittance — October 2025 (Non-govt. deductors)
TDS / TCS
20
Nov
GSTR-3B — October 2025
GST
25
Nov
GST PMT-06 — Challan for QRMP taxpayers (Q2 Jul–Sep 2025)
GST
30
Nov
ITR Filing — Tax Audit & Company cases AY 2025-26 (Sec 139(1))
Income Tax
30
Nov
Form 3CEB — Transfer Pricing Accountant Report AY 2025-26 (Sec 92E)
Income Tax
30
Nov
CRA-4 — Cost Audit Report filing with MCA (FY 2024-25)
MCA / ROC
30
Nov
MSME-1 — Half-Yearly Return (Apr–Sep 2025 period, if applicable)
MCA / ROC
30
Nov
EPF / ESIC — Monthly contribution (October 2025, recurring)
Labour
October 2025
7
Oct
TDS / TCS Remittance — September 2025 (Govt. deductors)
TDS / TCS
11
Oct
GSTR-1 — September 2025 (Monthly filer)
GST
15
Oct
Advance Tax — 2nd Instalment FY 2025-26 (45% cumulative — Non-corporate)
Income Tax
15
Oct
TDS / TCS Remittance — September 2025 (Non-govt. deductors)
TDS / TCS
18
Oct
GSTR-3B — September 2025 (Turnover > ₹5 Cr)
GST
20
Oct
GSTR-3B — September 2025
GST
29
Oct
AOC-4 — Financial Statements Filing (within 30 days of AGM for FY 2024-25)
MCA / ROC
31
Oct
ITR Filing — Non-Audit Cases AY 2025-26 (Sec 139(1))
Income Tax
31
Oct
Tax Audit Report — Form 3CA / 3CB / 3CD AY 2025-26 (Sec 44AB)
Income Tax
31
Oct
TDS Return — Q2 FY 2025-26 (Forms 26Q / 24Q / 27Q / 27EQ)
TDS / TCS
31
Oct
EPF / ESIC — Monthly contribution (September 2025, recurring)
Labour
September 2025
7
Sep
TDS / TCS Remittance — August 2025 (Govt. deductors)
TDS / TCS
11
Sep
GSTR-1 — August 2025 (Monthly filer)
GST
15
Sep
Advance Tax — 2nd Instalment FY 2025-26 (45% cumulative — Corporate)
Income Tax
15
Sep
TDS / TCS Remittance — August 2025 (Non-govt. deductors)
TDS / TCS
20
Sep
GSTR-3B — August 2025
GST
30
Sep
AGM Deadline — Unlisted companies (6 months from 31 Mar 2025)
MCA / ROC
30
Sep
ADT-1 — Auditor Appointment (within 15 days of AGM)
MCA / ROC
30
Sep
Cost Audit Report — Cost Auditor to Board (FY 2024-25, Sec 148)
Income Tax
30
Sep
EPF / ESIC — Monthly contribution (August 2025, recurring)
Labour
August 2025
7
Aug
TDS / TCS Remittance — July 2025 (Govt. deductors)
TDS / TCS
11
Aug
GSTR-1 — July 2025 (Monthly filer)
GST
15
Aug
TDS / TCS Remittance — July 2025 (Non-govt. deductors)
TDS / TCS
20
Aug
GSTR-3B — July 2025
GST
29
Aug
AGM Deadline — Listed companies (within 5 months of FY end = 29 Aug)
MCA / ROC
31
Aug
EPF / ESIC — Monthly contribution (July 2025, recurring)
Labour
July 2025
7
Jul
TDS / TCS Remittance — June 2025 (Govt. deductors)
TDS / TCS
11
Jul
GSTR-1 — June 2025 (Monthly filer)
GST
13
Jul
GSTR-1 — Q1 Apr–Jun 2025 (Quarterly QRMP filer)
GST
15
Jul
FLA Return — Foreign Liabilities & Assets (RBI) FY 2024-25
FEMA / RBI
15
Jul
TDS / TCS Remittance — June 2025 (Non-govt. deductors)
TDS / TCS
20
Jul
GSTR-3B — June 2025
GST
25
Jul
GST PMT-06 — Challan for QRMP taxpayers (Q1 Apr–Jun 2025)
GST
31
Jul
ITR Filing — Individuals & Non-Audit Cases AY 2025-26
Income Tax
31
Jul
TDS Return — Q1 FY 2025-26 (Forms 26Q / 24Q / 27Q / 27EQ)
TDS / TCS
31
Jul
EPF / ESIC — Monthly contribution (June 2025, recurring)
Labour
June 2025
7
Jun
TDS / TCS Remittance — May 2025 (Govt. deductors)
TDS / TCS
11
Jun
GSTR-1 — May 2025 (Monthly filer)
GST
15
Jun
Advance Tax — 1st Instalment FY 2025-26 (15% of estimated liability)
Income Tax
15
Jun
TDS / TCS Remittance — May 2025 (Non-govt. deductors)
TDS / TCS
20
Jun
GSTR-3B — May 2025
GST
30
Jun
Form 15CA / 15CB — Remittances abroad (quarterly reconciliation)
Income Tax
30
Jun
EPF / ESIC — Monthly contribution (May 2025, recurring)
Labour
May 2025
7
May
TDS / TCS Remittance — April 2025 (Govt. deductors)
TDS / TCS
11
May
GSTR-1 — April 2025 (Monthly filer)
GST
15
May
Form 16 / 16A — Issue to deductees (FY 2024-25)
TDS / TCS
15
May
TDS / TCS Remittance — April 2025 (Non-govt. deductors)
TDS / TCS
20
May
GSTR-3B — April 2025
GST
31
May
Form 26AS / AIS — AY 2025-26 reconciliation begins
Income Tax
31
May
GSTR-9 / GSTR-9C — Annual Return FY 2024-25 (standard deadline)
GST
31
May
EPF / ESIC — Monthly contribution (April 2025, recurring)
Labour
April 2025
7
Apr
TDS / TCS Remittance — March 2025 (Govt. deductors)
TDS / TCS
11
Apr
GSTR-1 — March 2025 (Monthly filer, FY 2024-25 year-end)
GST
15
Apr
TDS / TCS Remittance — March 2025 (Non-govt. deductors)
TDS / TCS
18
Apr
GSTR-3B — March 2025 (Turnover > ₹5 Cr, FY 2024-25 year-end)
GST
20
Apr
GSTR-3B — March 2025 (Turnover < ₹5 Cr)
GST
30
Apr
TDS Return — Q4 FY 2024-25 (Forms 26Q / 24Q / 27Q / 27EQ)
TDS / TCS
30
Apr
MSME-1 — Half-Yearly Return (Oct 2024 – Mar 2025 period)
MCA / ROC
30
Apr
EPF / ESIC — Monthly contribution (March 2025, recurring)
Labour
April 2026
Post Year-End
7
Apr
TDS / TCS Remittance — March 2026 (Govt. deductors — 7 Apr deadline)
TDS / TCS
11
Apr
GSTR-1 — March 2026 (Monthly filer, FY 2025-26 year-end)
GST
13
Apr
GSTR-1 — Q4 Jan–Mar 2026 (Quarterly QRMP filer)
GST
15
Apr
TDS / TCS Remittance — March 2026 (Non-govt. deductors)
TDS / TCS
18
Apr
GSTR-3B — March 2026 (Turnover > ₹5 Cr)
GST
20
Apr
GSTR-3B — March 2026 (Turnover < ₹5 Cr — Category 1 states)
GST
22
Apr
GSTR-3B — March 2026 (Turnover < ₹5 Cr — Category 2 states)
GST
25
Apr
GST PMT-06 — QRMP taxpayers challan (Q4 Jan–Mar 2026)
GST
30
Apr
TDS Return — Q4 FY 2025-26 (Forms 26Q / 24Q / 27Q / 27EQ)
TDS / TCS
30
Apr
Form 16B / 16C — TDS on Property / Rent (Q4 FY 2025-26)
TDS / TCS
30
Apr
MSME-1 — Half-Yearly Return (Oct 2025 – Mar 2026 period)
MCA / ROC
30
Apr
EPF / ESIC — Monthly contribution (March 2026, recurring)
Labour
May 2026
Post Year-End
15
May
Form 16 / 16A — Issue to deductees FY 2025-26 (Sec 203)
TDS / TCS
15
May
TDS / TCS Remittance — April 2026
TDS / TCS
31
May
GSTR-9 / GSTR-9C — Annual Return FY 2025-26 (standard deadline)
GST
31
May
Form 26AS / AIS — AY 2026-27 reconciliation begins
Income Tax
31
May
EPF / ESIC — Monthly contribution (April 2026, recurring)
Labour
June 2026
Post Year-End
15
Jun
Advance Tax — 1st Instalment FY 2026-27 (15% of estimated tax)
Income Tax
15
Jun
TDS / TCS Remittance — May 2026
TDS / TCS
30
Jun
ADT-1 — Auditor appointment (within 15 days of AGM for FY 2025-26)
MCA / ROC
30
Jun
Form 15CA / 15CB — Remittances abroad (quarterly reconciliation)
Income Tax
30
Jun
EPF / ESIC — Monthly contribution (May 2026, recurring)
Labour
July 2026
Post Year-End
15
Jul
FLA Return — Foreign Liabilities & Assets (RBI) FY 2025-26
FEMA / RBI
15
Jul
TDS / TCS Remittance — June 2026
TDS / TCS
31
Jul
ITR Filing — Individuals & Non-Audit Cases AY 2026-27 (Sec 139(1))
Income Tax
31
Jul
TDS Return — Q1 FY 2026-27 (Forms 26Q / 24Q / 27Q)
TDS / TCS
31
Jul
EPF / ESIC — Monthly contribution (June 2026, recurring)
Labour
August 2026
Post Year-End
15
Aug
TDS / TCS Remittance — July 2026
TDS / TCS
29
Aug
AGM Deadline — Listed companies FY 2025-26 (within 5 months of 31 Mar)
MCA / ROC
31
Aug
EPF / ESIC — Monthly contribution (July 2026, recurring)
Labour
September 2026
Post Year-End
15
Sep
Advance Tax — 2nd Instalment FY 2026-27 (45% cumulative)
Income Tax
15
Sep
TDS / TCS Remittance — August 2026
TDS / TCS
30
Sep
Tax Audit Report — Form 3CA / 3CB / 3CD AY 2026-27 (Sec 44AB)
Income Tax
30
Sep
Form 3CEB — Transfer Pricing Accountant Report AY 2026-27 (Sec 92E)
Income Tax
30
Sep
AGM Deadline — Unlisted companies FY 2025-26 (within 6 months of 31 Mar)
MCA / ROC
30
Sep
ADT-1 — Auditor appointment / re-appointment (within 15 days of AGM)
MCA / ROC
30
Sep
Cost Audit Report — Cost Auditor to Board FY 2025-26
Income Tax
30
Sep
EPF / ESIC — Monthly contribution (August 2026, recurring)
Labour
October 2026
Post Year-End
15
Oct
TDS / TCS Remittance — September 2026
TDS / TCS
29
Oct
AOC-4 — Financial Statements filing FY 2025-26 (within 30 days of AGM)
MCA / ROC
31
Oct
ITR Filing — Non-Audit Cases AY 2026-27
Income Tax
31
Oct
Tax Audit Report — Form 3CA / 3CB / 3CD AY 2026-27 (if not filed earlier)
Income Tax
31
Oct
TDS Return — Q2 FY 2026-27 (Forms 26Q / 24Q / 27Q)
TDS / TCS
31
Oct
MGT-7 / AOC-4 — Annual Returns FY 2025-26 (within 60 / 30 days of AGM)
MCA / ROC
31
Oct
EPF / ESIC — Monthly contribution (September 2026, recurring)
Labour
November 2026
Post Year-End
15
Nov
Form 29B — MAT / AMT Report AY 2026-27 (CA Certificate u/s 115JB)
Income Tax
15
Nov
TDS / TCS Remittance — October 2026
TDS / TCS
28
Nov
MGT-7 / MGT-7A — Annual Return FY 2025-26 (within 60 days of AGM)
MCA / ROC
30
Nov
ITR Filing — Tax Audit & Company Cases AY 2026-27 (Sec 139(1))
Income Tax
30
Nov
Form 3CEB — Transfer Pricing Report AY 2026-27 (if not filed Sep)
Income Tax
30
Nov
CRA-4 — Cost Audit Report filing with MCA FY 2025-26
MCA / ROC
30
Nov
MSME-1 — Half-Yearly Return (Apr–Sep 2026 period)
MCA / ROC
30
Nov
EPF / ESIC — Monthly contribution (October 2026, recurring)
Labour
December 2026
Post Year-End
15
Dec
Advance Tax — 3rd Instalment FY 2026-27 (75% cumulative — Non-corporate)
Income Tax
15
Dec
TDS / TCS Remittance — November 2026
TDS / TCS
31
Dec
GSTR-9 / GSTR-9C — Annual Return FY 2025-26 (extended deadline)
GST
31
Dec
Belated / Revised ITR AY 2026-27 (Sec 139(4) / 139(5))
Income Tax
31
Dec
ITR-U — Updated Return AY 2024-25 (2-year window, Sec 139(8A))
Income Tax
31
Dec
EPF / ESIC — Monthly contribution (November 2026, recurring)
Labour
January 2027
Post Year-End
15
Jan
Advance Tax — 3rd Instalment FY 2026-27 (75% cumulative — Corporate)
Income Tax
15
Jan
TDS / TCS Remittance — December 2026
TDS / TCS
31
Jan
TDS Return — Q3 FY 2026-27 (Forms 26Q / 24Q / 27Q)
TDS / TCS
31
Jan
MSME-1 — Half-Yearly Return (Oct 2026 – Mar 2027 period)
MCA / ROC
31
Jan
EPF / ESIC — Monthly contribution (December 2026, recurring)
Labour
February 2027
Post Year-End
15
Feb
Advance Tax — 3rd Instalment FY 2026-27 (75% — Corporate, extended in some years)
Income Tax
15
Feb
TDS / TCS Remittance — January 2027
TDS / TCS
28
Feb
EPF / ESIC — Monthly contribution (January 2027, recurring)
Labour
March 2027
Post Year-End
15
Mar
Advance Tax — 4th & Final Instalment FY 2026-27 (100%)
Income Tax
15
Mar
TDS / TCS Remittance — February 2027
TDS / TCS
31
Mar
LUT Renewal — FY 2027-28 for Zero-rated Exporters
GST
31
Mar
GST Composition Scheme — Opt-in / Opt-out for FY 2027-28
GST
31
Mar
FY 2026-27 year-end closes — all FY 2025-26 compliance must be complete
Income Tax
31
Mar
EPF / ESIC — Monthly contribution (February 2027, recurring)
Labour