Compliance Calendar

FY 2026-27
Compliance Calendar

All FY 2026-27 compliance deadlines (Apr 2026 – Mar 2027) covering ongoing Tax Year 2026-27 obligations and AY 2026-27 filings (FY 2025-26 income), plus post-year filings relating to FY 2026-27 (Apr – Dec 2027). Dates per CBDT / CBIC / MCA notifications; subject to extension orders.

New for FY 2026-27: Income Tax Act 2025 is in force from 1 April 2026. "Tax Year 2026-27" replaces the AY/PY framework for income earned from 1 April 2026 onwards. AY 2026-27 terminology (FY 2025-26 income) continues under the old Act. ITR-3/4 non-audit due date extended to 31 August (permanent). New TDS forms: 138/139/144. Tax audit now consolidated as Form 26.
Category Income Tax GST TDS / TCS MCA / ROC Labour FEMA Urgent
March 2027
7
Mar
TDS / TCS Remittance — February 2027 (Govt. deductors)
TDS / TCS
11
Mar
GSTR-1 — February 2027 (Monthly filer)
GST
15
Mar
Advance Tax — 4th & Final Instalment Tax Year 2026-27 (100%)
Income Tax
15
Mar
TDS / TCS Remittance — February 2027 (Non-govt. deductors)
TDS / TCS
20
Mar
GSTR-3B — February 2027 (Turnover > ₹5 Cr)
GST
22
Mar
GSTR-3B — February 2027 (Turnover < ₹5 Cr)
GST
31
Mar
ITR-U — Updated Return AY 2024-25 closes (2-year window u/s 139(8A))
Income Tax
31
Mar
LUT Renewal — FY 2027-28 for Zero-rated Exporters (apply before 31 Mar)
GST
31
Mar
GST Composition Scheme — Opt-in / Opt-out for FY 2027-28
GST
31
Mar
Tax Year 2026-27 closes — New IT Act 2025: all annual obligations crystallise
Income Tax
31
Mar
EPF / ESIC — Monthly contribution (February 2027)
Labour
February 2027
7
Feb
TDS / TCS Remittance — January 2027 (Govt. deductors)
TDS / TCS
11
Feb
GSTR-1 — January 2027 (Monthly filer)
GST
15
Feb
TDS / TCS Remittance — January 2027 (Non-govt. deductors)
TDS / TCS
20
Feb
GSTR-3B — January 2027
GST
28
Feb
EPF / ESIC — Monthly contribution (January 2027)
Labour
January 2027
7
Jan
TDS / TCS Remittance — December 2026 (Govt. deductors)
TDS / TCS
11
Jan
GSTR-1 — December 2026 (Monthly filer)
GST
13
Jan
GSTR-1 — Q3 Oct–Dec 2026 (Quarterly QRMP filer)
GST
15
Jan
Advance Tax — 3rd Instalment Tax Year 2026-27 (75% — Corporate)
Income Tax
15
Jan
TDS / TCS Remittance — December 2026 (Non-govt. deductors)
TDS / TCS
20
Jan
GSTR-3B — December 2026
GST
25
Jan
GST PMT-06 — QRMP taxpayers challan (Q3 Oct–Dec 2026)
GST
31
Jan
TDS Return — Q3 Tax Year 2026-27 (Forms 138 / 139 / 144 — new Act)
TDS / TCS
31
Jan
MSME-1 — Half-Yearly Return (Oct 2026 – Mar 2027 period)
MCA / ROC
31
Jan
EPF / ESIC — Monthly contribution (December 2026)
Labour
December 2026
7
Dec
TDS / TCS Remittance — November 2026 (Govt. deductors)
TDS / TCS
11
Dec
GSTR-1 — November 2026 (Monthly filer)
GST
15
Dec
Advance Tax — 3rd Instalment Tax Year 2026-27 (75% — Non-corporate)
Income Tax
15
Dec
TDS / TCS Remittance — November 2026 (Non-govt. deductors)
TDS / TCS
20
Dec
GSTR-3B — November 2026
GST
31
Dec
GSTR-9 / GSTR-9C — Annual Return FY 2025-26 (Sec 44 CGST Act)
GST
31
Dec
Belated / Revised ITR — AY 2026-27 (Sec 139(4) / 139(5), old Act)
Income Tax
31
Dec
EPF / ESIC — Monthly contribution (November 2026)
Labour
November 2026
7
Nov
TDS / TCS Remittance — October 2026 (Govt. deductors)
TDS / TCS
11
Nov
GSTR-1 — October 2026 (Monthly filer)
GST
13
Nov
GSTR-1 — Q2 Jul–Sep 2026 (Quarterly QRMP filer)
GST
15
Nov
Form 29B — MAT / AMT Report AY 2026-27 (CA Certificate u/s 115JB)
Income Tax
15
Nov
TDS / TCS Remittance — October 2026 (Non-govt. deductors)
TDS / TCS
20
Nov
GSTR-3B — October 2026
GST
25
Nov
GST PMT-06 — QRMP taxpayers challan (Q2 Jul–Sep 2026)
GST
28
Nov
MGT-7 / MGT-7A — Annual Return FY 2025-26 (within 60 days of AGM)
MCA / ROC
30
Nov
ITR Filing — Transfer Pricing Cases AY 2026-27 (Sec 92E + 139(1), old Act)
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)
Labour
October 2026
7
Oct
TDS / TCS Remittance — September 2026 (Govt. deductors)
TDS / TCS
11
Oct
GSTR-1 — September 2026 (Monthly filer)
GST
15
Oct
TDS / TCS Remittance — September 2026 (Non-govt. deductors)
TDS / TCS
18
Oct
GSTR-3B — September 2026 (Turnover > ₹5 Cr, Q2 year-end)
GST
20
Oct
GSTR-3B — September 2026 (Turnover < ₹5 Cr)
GST
30
Oct
AOC-4 — Financial Statements FY 2025-26 (within 30 days of AGM)
MCA / ROC
31
Oct
ITR Filing — Tax Audit & Company Cases AY 2026-27 u/s 44AB (old Act)
Income Tax
31
Oct
Form 3CEB — Transfer Pricing Accountant Report AY 2026-27 (Sec 92E)
Income Tax
31
Oct
TDS Return — Q2 Tax Year 2026-27 (Forms 138 / 139 / 144 — new Act)
TDS / TCS
31
Oct
EPF / ESIC — Monthly contribution (September 2026)
Labour
September 2026
7
Sep
TDS / TCS Remittance — August 2026 (Govt. deductors)
TDS / TCS
11
Sep
GSTR-1 — August 2026 (Monthly filer)
GST
15
Sep
Advance Tax — 2nd Instalment Tax Year 2026-27 (45% cumulative)
Income Tax
15
Sep
TDS / TCS Remittance — August 2026 (Non-govt. deductors)
TDS / TCS
20
Sep
GSTR-3B — August 2026
GST
30
Sep
Tax Audit Report — Form 3CA / 3CB / 3CD AY 2026-27 (Sec 44AB, old Act)
Income Tax
30
Sep
Cost Audit Report — Cost Auditor to Board FY 2025-26 (Sec 148, Companies Act)
Income Tax
30
Sep
AGM Deadline — Unlisted companies FY 2025-26 (6 months from 31 Mar 2026)
MCA / ROC
30
Sep
ADT-1 — Auditor appointment / re-appointment (within 15 days of AGM)
MCA / ROC
30
Sep
DIR-3 KYC — Annual DIN holder verification (every DIN holder)
MCA / ROC
30
Sep
EPF / ESIC — Monthly contribution (August 2026)
Labour
August 2026
7
Aug
TDS / TCS Remittance — July 2026 (Govt. deductors)
TDS / TCS
11
Aug
GSTR-1 — July 2026 (Monthly filer)
GST
15
Aug
TDS / TCS Remittance — July 2026 (Non-govt. deductors)
TDS / TCS
20
Aug
GSTR-3B — July 2026
GST
31
Aug
AGM Deadline — Listed companies FY 2025-26 (within 5 months of 31 Mar 2026)
MCA / ROC
31
Aug
ITR Filing — ITR-3 / ITR-4 Non-Audit Business & Profession AY 2026-27 ★ NEW — Finance Act 2026
Income Tax
31
Aug
EPF / ESIC — Monthly contribution (July 2026)
Labour
July 2026
7
Jul
TDS / TCS Remittance — June 2026 (Govt. deductors)
TDS / TCS
11
Jul
GSTR-1 — June 2026 (Monthly filer)
GST
13
Jul
GSTR-1 — Q1 Apr–Jun 2026 (Quarterly QRMP filer)
GST
15
Jul
FLA Return — Foreign Liabilities & Assets (RBI) FY 2025-26
FEMA / RBI
15
Jul
TDS / TCS Remittance — June 2026 (Non-govt. deductors)
TDS / TCS
20
Jul
GSTR-3B — June 2026
GST
25
Jul
GST PMT-06 — QRMP taxpayers challan (Q1 Apr–Jun 2026)
GST
31
Jul
ITR Filing — ITR-1 / ITR-2 (Individuals & HUF, non-business) AY 2026-27
Income Tax
31
Jul
TDS Return — Q1 Tax Year 2026-27 (Forms 138 / 139 / 144 — new Act)
TDS / TCS
31
Jul
EPF / ESIC — Monthly contribution (June 2026)
Labour
June 2026
7
Jun
TDS / TCS Remittance — May 2026 (Govt. deductors)
TDS / TCS
11
Jun
GSTR-1 — May 2026 (Monthly filer)
GST
15
Jun
Advance Tax — 1st Instalment Tax Year 2026-27 (15% of estimated liability)
Income Tax
15
Jun
TDS / TCS Remittance — May 2026 (Non-govt. deductors)
TDS / TCS
20
Jun
GSTR-3B — May 2026
GST
30
Jun
Form 15CA / 15CB — Foreign remittances (quarterly reconciliation)
Income Tax
30
Jun
EPF / ESIC — Monthly contribution (May 2026)
Labour
May 2026
7
May
TDS / TCS Remittance — April 2026 (Govt. deductors)
TDS / TCS
11
May
GSTR-1 — April 2026 (Monthly filer)
GST
15
May
Form 16 / 16A — Issue to deductees FY 2025-26 (Sec 203, old Act — AY 2026-27)
TDS / TCS
15
May
TDS / TCS Remittance — April 2026 (Non-govt. deductors)
TDS / TCS
20
May
GSTR-3B — April 2026
GST
31
May
Form 26AS / AIS — AY 2026-27 verification and reconciliation begins
Income Tax
31
May
EPF / ESIC — Monthly contribution (April 2026)
Labour
April 2026
Current
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 — old Act, AY 2026-27)
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)
Labour
FY 2025-26 Obligations Due in FY 2026-27
AY 2026-27 income tax filings, TDS certificates, GST annual return, and corporate filings relating to FY 2025-26 — consolidated quick-reference view
April 2026
30
Apr
TDS Return — Q4 FY 2025-26 (Forms 26Q / 24Q / 27Q / 27EQ)
TDS / TCS
30
Apr
MSME-1 — Half-Yearly Return (Oct 2025 – Mar 2026)
MCA / ROC
May 2026
15
May
Form 16 / 16A — Issue to deductees FY 2025-26 (AY 2026-27, Sec 203)
TDS / TCS
July 2026
15
Jul
FLA Return — Foreign Liabilities & Assets (RBI) FY 2025-26
FEMA / RBI
31
Jul
ITR Filing — ITR-1 / ITR-2 Individuals & HUF AY 2026-27 (Sec 139(1))
Income Tax
August 2026 — NEW deadline
31
Aug
ITR Filing — ITR-3 / ITR-4 Non-Audit Business & Profession AY 2026-27 ★ NEW (Finance Act 2026)
Income Tax
31
Aug
AGM Deadline — Listed companies FY 2025-26 (within 5 months of 31 Mar 2026)
MCA / ROC
September 2026
30
Sep
Tax Audit Report — Form 3CA / 3CB / 3CD AY 2026-27 (Sec 44AB)
Income Tax
30
Sep
AGM — Unlisted companies FY 2025-26 (6 months from 31 Mar 2026)
MCA / ROC
October 2026
30
Oct
AOC-4 — Financial Statements FY 2025-26 (within 30 days of AGM)
MCA / ROC
31
Oct
ITR Filing — Tax Audit & Company Cases AY 2026-27 (Sec 44AB / 139(1))
Income Tax
31
Oct
Form 3CEB — Transfer Pricing Accountant Report AY 2026-27 (Sec 92E)
Income Tax
November 2026
28
Nov
MGT-7 / MGT-7A — Annual Return FY 2025-26 (60 days of AGM)
MCA / ROC
30
Nov
ITR Filing — Transfer Pricing Cases AY 2026-27 (Sec 92E + 139(1))
Income Tax
30
Nov
CRA-4 — Cost Audit Report filing with MCA FY 2025-26
MCA / ROC
December 2026
31
Dec
GSTR-9 / GSTR-9C — Annual Return FY 2025-26 (Sec 44, CGST Act)
GST
31
Dec
Belated / Revised ITR AY 2026-27 (Sec 139(4) / 139(5), old Act — last date)
Income Tax
Post Year-End  ·  FY 2026-27 Annual Filings (Apr – Dec 2027)
April 2027
Post Year-End
7
Apr
TDS / TCS Remittance — March 2027 (Govt. deductors — 7 Apr deadline)
TDS / TCS
11
Apr
GSTR-1 — March 2027 (Monthly filer, Tax Year 2026-27 year-end)
GST
13
Apr
GSTR-1 — Q4 Jan–Mar 2027 (Quarterly QRMP filer)
GST
15
Apr
TDS / TCS Remittance — March 2027 (Non-govt. deductors)
TDS / TCS
20
Apr
GSTR-3B — March 2027 (year-end month)
GST
30
Apr
TDS Return — Q4 Tax Year 2026-27 (Forms 138 / 139 / 144 — new Act)
TDS / TCS
30
Apr
MSME-1 — Half-Yearly Return (Oct 2026 – Mar 2027 period)
MCA / ROC
30
Apr
EPF / ESIC — Monthly contribution (March 2027)
Labour
May 2027
Post Year-End
15
May
Form 130 / 131 — Issue to deductees Tax Year 2026-27 (new Act equivalent of Form 16 / 16A)
TDS / TCS
31
May
Form 168 / AIS — Tax Year 2026-27 credit reconciliation (new Act)
Income Tax
31
May
EPF / ESIC — Monthly contribution (April 2027)
Labour
June 2027
Post Year-End
15
Jun
Advance Tax — 1st Instalment Tax Year 2027-28 (15%)
Income Tax
30
Jun
EPF / ESIC — Monthly contribution (May 2027)
Labour
July 2027
Post Year-End
15
Jul
FLA Return — Foreign Liabilities & Assets (RBI) FY 2026-27
FEMA / RBI
31
Jul
ITR Filing — ITR-1 / ITR-2 (Individuals & HUF, non-business) Tax Year 2026-27
Income Tax
31
Jul
TDS Return — Q1 Tax Year 2027-28 (Forms 138 / 139 / 144)
TDS / TCS
31
Jul
EPF / ESIC — Monthly contribution (June 2027)
Labour
August 2027
Post Year-End
31
Aug
AGM Deadline — Listed companies FY 2026-27 (within 5 months of 31 Mar 2027)
MCA / ROC
31
Aug
ITR Filing — ITR-3 / ITR-4 Non-Audit Business & Profession Tax Year 2026-27
Income Tax
31
Aug
EPF / ESIC — Monthly contribution (July 2027)
Labour
September 2027
Post Year-End
15
Sep
Advance Tax — 2nd Instalment Tax Year 2027-28 (45% cumulative)
Income Tax
30
Sep
Tax Audit Report — Form 26 (consolidated, new Act) Tax Year 2026-27
Income Tax
30
Sep
Transfer Pricing Report — Tax Year 2026-27 (new Act equivalent of Form 3CEB)
Income Tax
30
Sep
AGM Deadline — Unlisted companies FY 2026-27 (6 months from 31 Mar 2027)
MCA / ROC
30
Sep
ADT-1 — Auditor appointment / re-appointment (within 15 days of AGM)
MCA / ROC
30
Sep
DIR-3 KYC — Annual DIN holder verification
MCA / ROC
30
Sep
EPF / ESIC — Monthly contribution (August 2027)
Labour
October 2027
Post Year-End
30
Oct
AOC-4 — Financial Statements FY 2026-27 (within 30 days of AGM)
MCA / ROC
31
Oct
ITR Filing — Tax Audit Cases Tax Year 2026-27 (Form 26 filed, new Act)
Income Tax
31
Oct
TDS Return — Q2 Tax Year 2027-28 (Forms 138 / 139 / 144)
TDS / TCS
31
Oct
MGT-7 — Annual Return FY 2026-27 (within 60 days of AGM)
MCA / ROC
31
Oct
EPF / ESIC — Monthly contribution (September 2027)
Labour
November 2027
Post Year-End
28
Nov
MGT-7A — Annual Return (OPCs / Small Companies) FY 2026-27
MCA / ROC
30
Nov
ITR Filing — Transfer Pricing Cases Tax Year 2026-27 (new Act)
Income Tax
30
Nov
CRA-4 — Cost Audit Report filing with MCA FY 2026-27
MCA / ROC
30
Nov
MSME-1 — Half-Yearly Return (Apr–Sep 2027 period)
MCA / ROC
30
Nov
EPF / ESIC — Monthly contribution (October 2027)
Labour
December 2027
Post Year-End
15
Dec
Advance Tax — 3rd Instalment Tax Year 2027-28 (75% cumulative)
Income Tax
31
Dec
GSTR-9 / GSTR-9C — Annual Return FY 2026-27 (Sec 44, CGST Act)
GST
31
Dec
EPF / ESIC — Monthly contribution (November 2027)
Labour