Compliance calendar for FY 2026-27: every deadline, one page
April 2026 to March 2027, across GST, income tax, TDS, the Companies Act, LLPs and labour law. The monthly block first, because that is where most late fees are born; then the dated calendar. Bookmark it; we update it when a date moves.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP · Published 14 September 2026
The monthly block
| Day | Filing | Who |
|---|---|---|
| 7th | Deposit of TDS and TCS deducted or collected in the previous month (30 April for March) | Every deductor and collector |
| 10th | GSTR-7 and GSTR-8 | GST TDS deductors and e-commerce operators |
| 11th | GSTR-1 for the previous month | Monthly GST filers |
| 13th | Invoice Furnishing Facility for months one and two of a quarter; GSTR-6 | QRMP filers; input service distributors |
| 15th | Provident fund and ESI contributions and returns for the previous month; Form 16A, 27D where a quarter ended in the previous month | Employers; deductors and collectors |
| 20th | GSTR-3B for the previous month; GSTR-5 and 5A | Monthly GST filers; non-resident and OIDAR suppliers |
| 22nd or 24th | Quarterly GSTR-3B for the previous quarter, by state | QRMP filers, in the month after a quarter |
| 25th | PMT-06 tax payment for months one and two of a quarter | QRMP filers |
| Last day | Professional tax return and payment in most states; state-specific labour registers | Employers, by state |
These dates repeat every month. Where a date falls on a Sunday or a public holiday, most portals accept the next working day for payments but not always for returns; do not rely on it.
The dated calendar, April 2026 to March 2027
| Date | Filing | Who |
|---|---|---|
| 1 April 2026 | Letter of undertaking for FY 2026-27 (file before the first zero-rated supply); IEC annual update window opens | Exporters; IEC holders |
| 18 April 2026 | CMP-08 for January to March | Composition dealers |
| 30 April 2026 | TDS deducted in March deposited; Form MSME-1 for October to March; GSTR-4 window opens | Deductors; companies with MSME dues over 45 days; composition dealers |
| 15 May 2026 | TCS statement Form 27EQ for January to March; PF and ESI for April | Collectors; employers |
| 30 May 2026 | LLP annual return Form 11; PAS-6 for October to March; Form 27D certificates | LLPs; unlisted public companies; collectors |
| 31 May 2026 | TDS statements for January to March (24Q, 26Q, 27Q); statement of financial transactions; FSSAI annual return Form D-1 for FY 2025-26 | Deductors; reporting entities; licensed manufacturers and importers |
| 15 June 2026 | First advance tax instalment (15 percent); Form 16 and Form 16A for the March quarter; PF and ESI for May | Taxpayers with liability over ₹10,000; employers and deductors |
| 30 June 2026 | DPT-3 return of deposits and loans; GSTR-4 annual return; IEC annual update closes; DIR-3 KYC for directors whose three-year cycle falls due | Companies; composition dealers; IEC holders; DIN holders in their KYC year |
| 15 July 2026 | FLA return to RBI for FY 2025-26; TCS statement for April to June; PF and ESI for June | Companies with foreign investment; collectors; employers |
| 31 July 2026 | ITR for FY 2025-26 for individuals and others not requiring audit (ITR-1 and ITR-2); TDS statements for April to June | Individuals, HUFs, non-audit taxpayers; deductors |
| 15 August 2026 | Form 16A for the June quarter; PF and ESI for July | Deductors; employers |
| 31 August 2026 | ITR-3 and ITR-4 for FY 2025-26 where no audit applies | Business and professional filers without audit |
| 15 September 2026 | Second advance tax instalment (45 percent cumulative); PF and ESI for August | Taxpayers; employers |
| 30 September 2026 | Tax audit report for FY 2025-26; annual general meeting for FY 2025-26 (within six months of year end); DIR-3 KYC for directors in their KYC year under the transitional cycle | Audited taxpayers; every company; DIN holders |
| 14 October 2026 | ADT-1 auditor appointment, within 15 days of the AGM held on 30 September | Companies |
| 15 October 2026 | TCS statement for July to September; PF and ESI for September | Collectors; employers |
| 29 October 2026 | AOC-4 financial statements, within 30 days of an AGM held on 30 September | Companies |
| 30 October 2026 | LLP statement of accounts Form 8 for FY 2025-26 | LLPs |
| 31 October 2026 | ITR for FY 2025-26 for audited taxpayers and companies; transfer pricing report Form 3CEB; TDS statements for July to September; MSME-1 for April to September | Audited taxpayers; companies; deductors |
| 15 November 2026 | Form 16A for the September quarter; PF and ESI for October | Deductors; employers |
| 28 November 2026 | MGT-7 or MGT-7A annual return, within 60 days of an AGM held on 30 September | Companies |
| 29 November 2026 | PAS-6 for April to September | Unlisted public companies |
| 30 November 2026 | ITR for FY 2025-26 where Form 3CEB applies | Taxpayers with international or specified domestic transactions |
| 15 December 2026 | Third advance tax instalment (75 percent cumulative); PF and ESI for November | Taxpayers; employers |
| 31 December 2026 | GSTR-9 and GSTR-9C for FY 2025-26; belated or revised ITR for FY 2025-26 (revised returns run to 31 March 2027) | Registered persons above the thresholds; late filers |
| 15 January 2027 | TCS statement for October to December; PF and ESI for December | Collectors; employers |
| 31 January 2027 | TDS statements for October to December | Deductors |
| 15 February 2027 | Form 16A for the December quarter; PF and ESI for January | Deductors; employers |
| 15 March 2027 | Fourth advance tax instalment (100 percent); whole-year instalment for presumptive taxpayers; PF and ESI for February | Taxpayers; employers |
| 31 March 2027 | Financial year ends; last date for revised ITR for FY 2025-26; last date to opt into or out of QRMP and composition for the coming year | Everyone |
The company-law dates assume an AGM held on the last permitted day, 30 September. A company that holds its AGM earlier files AOC-4 within 30 days and MGT-7 within 60 days of that earlier date. A company’s first AGM after incorporation is due within nine months of the end of its first financial year.
Dates that depend on your facts
- DIR-3 KYC is no longer annual. From 31 March 2026 it is filed once every three financial years, on or before 30 June of the year following the third year; directors who filed for FY 2025-26 are next due by 30 June 2028, and any change of mobile, email or address must be intimated within 30 days. See our DIR-3 KYC guide.
- Event-based ROC forms run from the event: DIR-12 within 30 days of a director joining or leaving, INC-22 within 30 days of an office move, SH-7 within 30 days of a capital increase, CHG-1 within 30 days of creating a charge, MGT-14 within 30 days of a special resolution.
- Board meetings: at least four a year for a company, with no more than 120 days between two; small companies and OPCs may hold two, at least 90 days apart.
- E-invoicing applies from the start of the financial year after turnover first crosses ₹5 crore in any year since 2017-18; the 30-day reporting limit applies above ₹10 crore.
- Trade marks renew every ten years from the application date; a surcharge applies in the six months after expiry.
- Shops and Establishment registrations renew on state-specific cycles, from annual to lifetime.
What changed for this year
- Income earned from 1 April 2026 is taxed under the Income-tax Act, 2025. The due dates in this calendar are unchanged; section numbers on notices and forms are new.
- DIR-3 KYC moved from annual to once in three years, with a 30-day change-intimation rule.
- FSSAI turnover thresholds moved on 1 April 2026: basic registration now covers turnover up to ₹1.5 crore. See our FSSAI guide.
- GSTR-3B outward liability has been locked to GSTR-1 since the July 2025 period; corrections go through GSTR-1A. Returns more than three years past due cannot be filed at all since 1 August 2025.
- ITR due dates for FY 2025-26 were not extended: 31 July for ITR-1 and ITR-2, 31 August for ITR-3 and ITR-4, 31 October for audit cases.
Official calendars are published by the Income Tax Department, the GST portal and the Ministry of Corporate Affairs. Our annual compliance plans run this calendar for a company from ₹4,999 a year, and for an LLP from ₹2,499.
Frequently asked questions
When is the AOC-4 due for FY 2025-26?
Within 30 days of the AGM. For an AGM held on the last permitted day, 30 September 2026, that is 29 October 2026. MGT-7 or MGT-7A follows within 60 days, on 28 November 2026.
What are the LLP filing dates for FY 2025-26?
Form 11, the annual return, by 30 May 2026; Form 8, the statement of accounts and solvency, by 30 October 2026.
When are the advance tax instalments for FY 2026-27?
15 June (15 percent), 15 September (45 percent cumulative), 15 December (75 percent) and 15 March 2027 (100 percent). Presumptive taxpayers pay the whole amount by 15 March.
Is DIR-3 KYC due on 30 September 2026?
Not for directors who completed KYC for FY 2025-26; their next filing is due by 30 June 2028 under the three-year rule effective 31 March 2026. Directors whose cycle falls due file by 30 June of that year.
When is GSTR-9 due for FY 2025-26?
31 December 2026, along with GSTR-9C where turnover exceeds ₹5 crore.
Let a compliance manager own the calendar
Every filing above, tracked and filed for a fixed annual fee. Companies from ₹4,999, LLPs from ₹2,499.
Keep reading.
DIR-3 KYC 2026: the annual deadline is gone. Here is the three-year rule.
The 30 September deadline is gone. What the once-in-three-years rule, the merged form and the 30-day change intimation mean for every DIN holder.
Read guide→GuideTDS Return Due Dates for FY 2026-27: Deposits, Quarterly Statements, Certificates and Late Fees
Deposit by the 7th, quarterly statements by 31 July, 31 October, 31 January and 31 May, certificates 15 days later, and the ₹200-a-day fee no officer can waive.
Read guide→GuideITR Filing Due Dates for AY 2026-27
Who filed by 31 July or 31 August, who gets until 31 October, why there is no extension this year, and what the belated route costs.
Read guide→Official references
The statutory sources behind this page. We keep our guidance aligned to them — verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Content on this page is reviewed by a chartered accountant or advocate at LexVerge LLP. It is general guidance, not advice on your specific facts.