Last reviewed: 25 September 2026. Most late fees and interest Indian businesses pay come not from getting numbers wrong, but from missing a date. This calendar pulls together the recurring income-tax, GST, TDS, payroll, ROC, LLP and RBI due dates for FY 2026-27 into one place, so you can plan the year and avoid late fees. The web address still says June 2026, but the page is kept current for the whole year: the recurring table below applies every year, and the month-by-month section covers October 2026 to March 2027. Use it as a checklist alongside your accounting system.
At a glance
Recurring due dates
| Compliance | Frequency | Typical due date |
|---|---|---|
| TDS / TCS payment | Monthly | 7th of the next month (March deductions by 30 April) |
| PF and ESI contributions | Monthly | 15th of the next month |
| GSTR-1 | Monthly / quarterly | 11th (or QRMP dates) |
| GSTR-3B | Monthly / quarterly | 20th (or staggered) |
| TDS / TCS statements | Quarterly | 31 Jul / 31 Oct / 31 Jan / 31 May (TCS statement now on the same dates) |
| Advance tax | Quarterly | 15 Jun / 15 Sep / 15 Dec / 15 Mar |
| Statement of Financial Transactions (SFT) | Annual | 31 May |
| Salary TDS certificate to employees | Annual | Form 16 for FY 2025-26: 15 June 2026. From tax year 2026-27 the certificate is Form 130; confirm its date in the Income-tax Rules, 2026 |
| Income tax return | Annual | 31 Jul (ITR-1/2) / 31 Aug (non-audit ITR-3/4) / 31 Oct (audit) / 30 Nov (TP) |
| Tax audit report | Annual | 30 September |
| GST annual return (9/9C) | Annual | 31 December |
| Company AGM | Annual | 30 September (for a 31 March year-end) |
| ADT-1 (auditor appointment) | On appointment | Within 15 days of the AGM |
| ROC AOC-4 / MGT-7 | Annual | ~30 Oct / ~29 Nov (post-AGM) |
| MSME-1 (dues to MSMEs over 45 days) | Half-yearly | 30 April (Oct–Mar) / 31 October (Apr–Sep) |
| DPT-3 | Annual | 30 June |
| LLP Form 11 (annual return) | Annual | 30 May |
| LLP Form 8 (accounts and solvency) | Annual | 30 October |
| FLA return (RBI) | Annual | 15 July |
| FC-GPR (shares issued to a foreign investor) | Event-based | Within 30 days of allotment |
| DIR-3 KYC | Once in three years | By 30 June of the due year; directors who have completed KYC are next due by 30 June 2028 |
TDS and advance tax for FY 2026-27 run under the Income-tax Act, 2025. Tax deducted on payments made from 1 April 2026 is governed by sections 392 to 397 of the new Act (for example, salary under section 392, old 192, and most resident payments under section 393), and quarterly statements are filed on the new forms: Form 138 (old 24Q), Form 140 (old 26Q), Form 144 (old 27Q) and Form 143 (old 27EQ). Advance tax for tax year 2026-27 is payable under sections 403 and 408 (old 207 and 211) on the same four dates. Returns and statements for FY 2025-26 and earlier stay on the 1961 Act forms. Our TDS return guide covers the form changes.
Month by month: October 2026 to March 2027
| Month | Dates to diarise |
|---|---|
| October 2026 | 7th TDS/TCS for September; 11th GSTR-1; 15th PF/ESI; 20th GSTR-3B; ADT-1 within 15 days of the AGM; 30th LLP Form 8 and AOC-4 (for an AGM held on 30 September); 31st ITR for audit cases (AY 2026-27), Q2 TDS/TCS statements and MSME-1 for April–September |
| November 2026 | 7th TDS/TCS; 11th GSTR-1; 15th PF/ESI; 20th GSTR-3B; 29th MGT-7 (for a 30 September AGM); 30th ITR for transfer-pricing cases |
| December 2026 | 7th TDS/TCS; 11th GSTR-1; 15th third advance-tax instalment and PF/ESI; 20th GSTR-3B; 31st GSTR-9/9C for FY 2025-26 and last date for a belated ITR for AY 2026-27 |
| January 2027 | 7th TDS/TCS; 11th GSTR-1; 15th PF/ESI; 20th GSTR-3B; 31st Q3 TDS/TCS statements |
| February 2027 | 7th TDS/TCS; 11th GSTR-1; 15th PF/ESI; 20th GSTR-3B |
| March 2027 | 7th TDS/TCS; 11th GSTR-1; 15th final advance-tax instalment (single instalment for presumptive-tax cases) and PF/ESI; 20th GSTR-3B; 31st last date to revise an AY 2026-27 return (a fee applies to revisions after 31 December 2026) |
April to September 2027 repeats the recurring table: March TDS by 30 April, MSME-1 by 30 April, LLP Form 11 and SFT by 30 and 31 May, Q4 statements by 31 May, DPT-3 by 30 June, FLA by 15 July and the ITR season from 31 July.
India subsidiary of a foreign company
A foreign-owned Indian company carries every date above plus the FEMA layer: FC-GPR within 30 days of each share allotment, the annual FLA return by 15 July (whether or not fresh money came in), transfer-pricing documentation and the 30 November ITR, and board and AGM calendars that often have to fit the parent's year-end reporting. If your parent company needs India-side books, statutory filings and FEMA reporting handled together, see our foreign subsidiary accounting and FEMA service.
How to use this calendar
Map these dates onto your own reminders at the start of the year, assign an owner for each, and build a small buffer before each deadline for reconciliation. Dates can shift with notifications and QRMP options, so confirm the current position for your specific registrations. To build a date list specific to your entity, use our FY 2026-27 date-list builder.
Frequently asked questions
What are the key monthly compliance dates?
GST return GSTR-1 is generally due by the 11th, GSTR-3B by the 20th (or staggered dates for QRMP taxpayers), TDS/TCS is deposited by the 7th of the following month, and PF and ESI contributions by the 15th.
When are TDS returns due?
Quarterly TDS and TCS statements are due by 31 July, 31 October, 31 January and 31 May for the four quarters. From tax year 2026-27 they are filed on the new Forms 138, 140, 143 and 144 under the Income-tax Act, 2025.
What are the advance tax due dates?
Advance tax is paid in four instalments - by 15 June, 15 September, 15 December and 15 March - for taxpayers whose net tax exceeds Rs 10,000 in the year. For tax year 2026-27 this is under sections 403 and 408 of the Income-tax Act, 2025 (old 207 and 211).
When is the income tax return due?
For AY 2026-27: 31 July for ITR-1 and ITR-2, 31 August for non-audit business and professional cases (ITR-3/ITR-4), 31 October for audit cases, and 30 November for transfer-pricing cases.
When is the GST annual return due?
GSTR-9 and 9C for a financial year are due by 31 December of the following year.
What are the main annual ROC dates?
AOC-4 within 30 days and MGT-7 within 60 days of the AGM (typically late October and late November), ADT-1 within 15 days of the AGM, DPT-3 by 30 June and MSME-1 half-yearly. DIR-3 KYC is now once in three years; directors who have completed KYC are next due by 30 June 2028. LLPs file Form 11 by 30 May and Form 8 by 30 October.
When is the FLA return to RBI due?
By 15 July each year, for entities with outstanding foreign investment as at 31 March.
Which extra dates apply to an Indian subsidiary of a foreign company?
FC-GPR within 30 days of each allotment to the foreign parent, the FLA return by 15 July every year, and, where it has international transactions with group entities, the transfer-pricing ITR due date of 30 November, on top of the regular income-tax, GST, TDS and ROC dates.
Why keep a compliance calendar?
Because most late fees come from missed dates, not wrong numbers. A single calendar across income tax, GST, TDS, ROC and RBI helps a business avoid late fees and keeps its records ready for audit.
We track every income-tax, GST, TDS, ROC and RBI deadline for your business and file on time.
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WhatsAppLinkedInSchedule a callDisclaimer: This article is for general guidance only. Due dates can change through notifications; please confirm the current position for your registrations.