Compliance Calendar 2026-27 — TDS, GST, PF and ROC Due Dates

TDS / TCS deposit for September 2026

Deposit tax deducted or collected during the month by the 7th (non-government deductors). Government offices paying without a challan deposit on the same day.

Upload Form 127 declarations received in September 2026

Sellers upload Form 127 declarations (old Form 27C) received from buyers for TCS exemption.

Upload Form 121 declarations for July–September 2026

Upload the no-deduction declarations (old Form 15G / 15H) received from payees during the quarter.

GSTR-7 and GSTR-8 for September 2026

GSTR-7 by government departments and others deducting GST TDS; GSTR-8 by e-commerce operators collecting GST TCS.

GSTR-1 for September 2026 (monthly filers)

Outward supplies return for taxpayers not in the QRMP scheme.

GSTR-5 and GSTR-6 for September 2026

GSTR-5 by non-resident taxable persons; GSTR-6 by Input Service Distributors.

GSTR-1 for July–September 2026 (QRMP)

Quarterly outward supplies return for taxpayers in the QRMP scheme.

ADT-1 — auditor appointment

Within 15 days of the AGM at which the auditor is appointed or re-appointed.

EPF ECR and payment for September 2026

File the Electronic Challan-cum-Return and pay employer and employee PF, EPS and EDLI contributions.

ESIC contribution for September 2026

Pay employer and employee ESI contributions for the month.

CMP-08 for July–September 2026

Quarterly statement-cum-challan by composition taxpayers.

GSTR-3B for September 2026 (monthly filers)

Summary return and tax payment for taxpayers not in the QRMP scheme.

Tax audit report for AY 2026-27 (extended)

Form 3CA / 3CB with 3CD under section 44AB of the 1961 Act, extended from 30 September 2026 by CBDT’s press release of 28 September 2026.

GSTR-3B for July–September 2026 (QRMP, Category X states)

For QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands and Lakshadweep.

GSTR-3B for July–September 2026 (QRMP, Category Y states)

For QRMP taxpayers in all other states and union territories, including Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, Bihar, West Bengal, Odisha and the north-eastern states.

ITC-04 for April–September 2026 (turnover above ₹5 crore)

Goods sent to or received from job workers, half-yearly for taxpayers with turnover above ₹5 crore.

GSTR-11 for September 2026

Statement of inward supplies by persons with a Unique Identity Number (UIN), such as embassies.

Form 141 challan-cum-statement for September 2026

TDS on rent (old 194IB), property purchase (old 194IA), contract or professional fees by individuals / HUFs (old 194M), virtual digital assets, and property bought from a non-resident by a resident individual or HUF.

AOC-4 / AOC-4 XBRL — financial statements for FY 2025-26

Within 30 days of the AGM (consolidated statements in AOC-4 CFS).

LLP Form 8 — statement of account and solvency

For FY 2025-26, due 30 October.

TDS returns for Q2 (July–September 2026)

Form 138 (salary, old 24Q), Form 140 (residents, old 26Q) and Form 144 (non-residents, old 27Q).

TCS return for Q2 (July–September 2026)

Form 143 (old 27EQ). From tax year 2026-27 the TCS return is due on the same dates as TDS returns (rule 219).

Transfer pricing report (Form 3CEB) for AY 2026-27

Accountant’s report under section 92E of the 1961 Act for international and specified domestic transactions.

MSME-1 for April–September 2026

Half-yearly return by companies with dues to micro and small enterprises outstanding for more than 45 days.

TDS / TCS deposit for October 2026

Deposit tax deducted or collected during the month by the 7th (non-government deductors). Government offices paying without a challan deposit on the same day.

Upload Form 127 declarations received in October 2026

Sellers upload Form 127 declarations (old Form 27C) received from buyers for TCS exemption.

GSTR-7 and GSTR-8 for October 2026

GSTR-7 by government departments and others deducting GST TDS; GSTR-8 by e-commerce operators collecting GST TCS.

GSTR-1 for October 2026 (monthly filers)

Outward supplies return for taxpayers not in the QRMP scheme.

GSTR-5 and GSTR-6 for October 2026

GSTR-5 by non-resident taxable persons; GSTR-6 by Input Service Distributors.

IFF for October 2026 (QRMP, optional)

Invoice Furnishing Facility for QRMP taxpayers who want B2B invoices to reach buyers’ GSTR-2B monthly.

Form 132 certificate for Form 141 deductions of September 2026

Issue the TDS certificate (old Form 16B / 16C / 16D / 16E) within 15 days of the Form 141 due date.

TDS / TCS certificates for Q2 (July–September 2026)

Form 131 (non-salary TDS, old 16A) and Form 133 (TCS, old 27D), within 15 days of the quarterly return due date.

EPF ECR and payment for October 2026

File the Electronic Challan-cum-Return and pay employer and employee PF, EPS and EDLI contributions.

ESIC contribution for October 2026

Pay employer and employee ESI contributions for the month.

GSTR-3B for October 2026 (monthly filers)

Summary return and tax payment for taxpayers not in the QRMP scheme.

ITR for audit cases, AY 2026-27 (extended)

Companies, and other taxpayers and partners whose accounts are audited — extended from 31 October 2026.

PMT-06 tax payment for October 2026 (QRMP)

Monthly GST payment by QRMP taxpayers for the first two months of the quarter.

GSTR-11 for October 2026

Statement of inward supplies by persons with a Unique Identity Number (UIN), such as embassies.

MGT-7 / MGT-7A — annual return for FY 2025-26

Within 60 days of the AGM.

PAS-6 for April–September 2026

Share capital reconciliation by unlisted public companies, within 60 days of the half-year.

Form 141 challan-cum-statement for October 2026

TDS on rent (old 194IB), property purchase (old 194IA), contract or professional fees by individuals / HUFs (old 194M), virtual digital assets, and property bought from a non-resident by a resident individual or HUF.

ITR for transfer pricing cases, AY 2026-27

Taxpayers who must furnish Form 3CEB, and their partners.

Form 3CEAA (master file) for 2025-26

Master file by constituent entities of an international group.

TDS / TCS deposit for November 2026

Deposit tax deducted or collected during the month by the 7th (non-government deductors). Government offices paying without a challan deposit on the same day.

Upload Form 127 declarations received in November 2026

Sellers upload Form 127 declarations (old Form 27C) received from buyers for TCS exemption.

GSTR-7 and GSTR-8 for November 2026

GSTR-7 by government departments and others deducting GST TDS; GSTR-8 by e-commerce operators collecting GST TCS.

GSTR-1 for November 2026 (monthly filers)

Outward supplies return for taxpayers not in the QRMP scheme.

GSTR-5 and GSTR-6 for November 2026

GSTR-5 by non-resident taxable persons; GSTR-6 by Input Service Distributors.

IFF for November 2026 (QRMP, optional)

Invoice Furnishing Facility for QRMP taxpayers who want B2B invoices to reach buyers’ GSTR-2B monthly.

Form 132 certificate for Form 141 deductions of October 2026

Issue the TDS certificate (old Form 16B / 16C / 16D / 16E) within 15 days of the Form 141 due date.

Advance tax — 3rd instalment, tax year 2026-27

Pay at least 75% of the year’s advance tax (section 408).

EPF ECR and payment for November 2026

File the Electronic Challan-cum-Return and pay employer and employee PF, EPS and EDLI contributions.

ESIC contribution for November 2026

Pay employer and employee ESI contributions for the month.

GSTR-3B for November 2026 (monthly filers)

Summary return and tax payment for taxpayers not in the QRMP scheme.

PMT-06 tax payment for November 2026 (QRMP)

Monthly GST payment by QRMP taxpayers for the first two months of the quarter.

GSTR-11 for November 2026

Statement of inward supplies by persons with a Unique Identity Number (UIN), such as embassies.

Form 141 challan-cum-statement for November 2026

TDS on rent (old 194IB), property purchase (old 194IA), contract or professional fees by individuals / HUFs (old 194M), virtual digital assets, and property bought from a non-resident by a resident individual or HUF.

GSTR-9 and GSTR-9C for FY 2025-26

Annual return (mandatory above ₹2 crore turnover) and reconciliation statement (above ₹5 crore).

Belated or revised ITR for AY 2026-27

Last date for a belated or revised return for FY 2025-26, unless the assessment is completed earlier.

Country-by-country report (Form 3CEAD) for 2025-26

By the parent or alternate reporting entity of an international group resident in India.

TDS / TCS deposit for December 2026

Deposit tax deducted or collected during the month by the 7th (non-government deductors). Government offices paying without a challan deposit on the same day.

Upload Form 127 declarations received in December 2026

Sellers upload Form 127 declarations (old Form 27C) received from buyers for TCS exemption.

Upload Form 121 declarations for October–December 2026

Upload the no-deduction declarations (old Form 15G / 15H) received from payees during the quarter.

GSTR-7 and GSTR-8 for December 2026

GSTR-7 by government departments and others deducting GST TDS; GSTR-8 by e-commerce operators collecting GST TCS.

GSTR-1 for December 2026 (monthly filers)

Outward supplies return for taxpayers not in the QRMP scheme.

GSTR-5 and GSTR-6 for December 2026

GSTR-5 by non-resident taxable persons; GSTR-6 by Input Service Distributors.

GSTR-1 for October–December 2026 (QRMP)

Quarterly outward supplies return for taxpayers in the QRMP scheme.

Form 132 certificate for Form 141 deductions of November 2026

Issue the TDS certificate (old Form 16B / 16C / 16D / 16E) within 15 days of the Form 141 due date.

EPF ECR and payment for December 2026

File the Electronic Challan-cum-Return and pay employer and employee PF, EPS and EDLI contributions.

ESIC contribution for December 2026

Pay employer and employee ESI contributions for the month.

CMP-08 for October–December 2026

Quarterly statement-cum-challan by composition taxpayers.

GSTR-3B for December 2026 (monthly filers)

Summary return and tax payment for taxpayers not in the QRMP scheme.

GSTR-3B for October–December 2026 (QRMP, Category X states)

For QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands and Lakshadweep.

GSTR-3B for October–December 2026 (QRMP, Category Y states)

For QRMP taxpayers in all other states and union territories, including Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, Bihar, West Bengal, Odisha and the north-eastern states.

GSTR-11 for December 2026

Statement of inward supplies by persons with a Unique Identity Number (UIN), such as embassies.

Form 141 challan-cum-statement for December 2026

TDS on rent (old 194IB), property purchase (old 194IA), contract or professional fees by individuals / HUFs (old 194M), virtual digital assets, and property bought from a non-resident by a resident individual or HUF.

TDS returns for Q3 (October–December 2026)

Form 138 (salary, old 24Q), Form 140 (residents, old 26Q) and Form 144 (non-residents, old 27Q).

TCS return for Q3 (October–December 2026)

Form 143 (old 27EQ). From tax year 2026-27 the TCS return is due on the same dates as TDS returns (rule 219).

TDS / TCS deposit for January 2027

Deposit tax deducted or collected during the month by the 7th (non-government deductors). Government offices paying without a challan deposit on the same day.

Upload Form 127 declarations received in January 2027

Sellers upload Form 127 declarations (old Form 27C) received from buyers for TCS exemption.

GSTR-7 and GSTR-8 for January 2027

GSTR-7 by government departments and others deducting GST TDS; GSTR-8 by e-commerce operators collecting GST TCS.

GSTR-1 for January 2027 (monthly filers)

Outward supplies return for taxpayers not in the QRMP scheme.

GSTR-5 and GSTR-6 for January 2027

GSTR-5 by non-resident taxable persons; GSTR-6 by Input Service Distributors.

IFF for January 2027 (QRMP, optional)

Invoice Furnishing Facility for QRMP taxpayers who want B2B invoices to reach buyers’ GSTR-2B monthly.

Form 132 certificate for Form 141 deductions of December 2026

Issue the TDS certificate (old Form 16B / 16C / 16D / 16E) within 15 days of the Form 141 due date.

TDS / TCS certificates for Q3 (October–December 2026)

Form 131 (non-salary TDS, old 16A) and Form 133 (TCS, old 27D), within 15 days of the quarterly return due date.

EPF ECR and payment for January 2027

File the Electronic Challan-cum-Return and pay employer and employee PF, EPS and EDLI contributions.

ESIC contribution for January 2027

Pay employer and employee ESI contributions for the month.

GSTR-3B for January 2027 (monthly filers)

Summary return and tax payment for taxpayers not in the QRMP scheme.

PMT-06 tax payment for January 2027 (QRMP)

Monthly GST payment by QRMP taxpayers for the first two months of the quarter.

GSTR-11 for January 2027

Statement of inward supplies by persons with a Unique Identity Number (UIN), such as embassies.

Form 141 challan-cum-statement for January 2027

TDS on rent (old 194IB), property purchase (old 194IA), contract or professional fees by individuals / HUFs (old 194M), virtual digital assets, and property bought from a non-resident by a resident individual or HUF.

TDS / TCS deposit for February 2027

Deposit tax deducted or collected during the month by the 7th (non-government deductors). Government offices paying without a challan deposit on the same day.

Upload Form 127 declarations received in February 2027

Sellers upload Form 127 declarations (old Form 27C) received from buyers for TCS exemption.

GSTR-7 and GSTR-8 for February 2027

GSTR-7 by government departments and others deducting GST TDS; GSTR-8 by e-commerce operators collecting GST TCS.

GSTR-1 for February 2027 (monthly filers)

Outward supplies return for taxpayers not in the QRMP scheme.

GSTR-5 and GSTR-6 for February 2027

GSTR-5 by non-resident taxable persons; GSTR-6 by Input Service Distributors.

IFF for February 2027 (QRMP, optional)

Invoice Furnishing Facility for QRMP taxpayers who want B2B invoices to reach buyers’ GSTR-2B monthly.

Advance tax — 4th instalment, tax year 2026-27

Pay 100% of the year’s advance tax. Taxpayers under presumptive taxation (old 44AD / 44ADA, now section 58) pay the whole amount by this date.

EPF ECR and payment for February 2027

File the Electronic Challan-cum-Return and pay employer and employee PF, EPS and EDLI contributions.

ESIC contribution for February 2027

Pay employer and employee ESI contributions for the month.

Form 132 certificate for Form 141 deductions of January 2027

Issue the TDS certificate (old Form 16B / 16C / 16D / 16E) within 15 days of the Form 141 due date.

GSTR-3B for February 2027 (monthly filers)

Summary return and tax payment for taxpayers not in the QRMP scheme.

PMT-06 tax payment for February 2027 (QRMP)

Monthly GST payment by QRMP taxpayers for the first two months of the quarter.

GSTR-11 for February 2027

Statement of inward supplies by persons with a Unique Identity Number (UIN), such as embassies.

Form 141 challan-cum-statement for February 2027

TDS on rent (old 194IB), property purchase (old 194IA), contract or professional fees by individuals / HUFs (old 194M), virtual digital assets, and property bought from a non-resident by a resident individual or HUF.

Upload Form 127 declarations received in March 2027

Sellers upload Form 127 declarations (old Form 27C) received from buyers for TCS exemption.

Upload Form 121 declarations for January–March 2027

Upload the no-deduction declarations (old Form 15G / 15H) received from payees during the quarter.

GSTR-7 and GSTR-8 for March 2027

GSTR-7 by government departments and others deducting GST TDS; GSTR-8 by e-commerce operators collecting GST TCS.

GSTR-1 for March 2027 (monthly filers)

Outward supplies return for taxpayers not in the QRMP scheme.

GSTR-5 and GSTR-6 for March 2027

GSTR-5 by non-resident taxable persons; GSTR-6 by Input Service Distributors.

GSTR-1 for January–March 2027 (QRMP)

Quarterly outward supplies return for taxpayers in the QRMP scheme.

Form 132 certificate for Form 141 deductions of February 2027

Issue the TDS certificate (old Form 16B / 16C / 16D / 16E) within 15 days of the Form 141 due date.

EPF ECR and payment for March 2027

File the Electronic Challan-cum-Return and pay employer and employee PF, EPS and EDLI contributions.

ESIC contribution for March 2027

Pay employer and employee ESI contributions for the month.

CMP-08 for January–March 2027

Quarterly statement-cum-challan by composition taxpayers.

GSTR-3B for March 2027 (monthly filers)

Summary return and tax payment for taxpayers not in the QRMP scheme.

GSTR-3B for January–March 2027 (QRMP, Category X states)

For QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands and Lakshadweep.

GSTR-3B for January–March 2027 (QRMP, Category Y states)

For QRMP taxpayers in all other states and union territories, including Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, Bihar, West Bengal, Odisha and the north-eastern states.

ITC-04 for October 2026 – March 2027

Half-yearly for turnover above ₹5 crore; yearly (April 2026 – March 2027) for turnover up to ₹5 crore.

GSTR-11 for March 2027

Statement of inward supplies by persons with a Unique Identity Number (UIN), such as embassies.

GSTR-4 for FY 2026-27

Annual return by composition taxpayers.

TDS / TCS deposit for March 2027

Tax deducted or collected in March is due by 30 April (non-government deductors). Government offices paying without a challan deposit on the same day.

Form 141 challan-cum-statement for March 2027

TDS on rent (old 194IB), property purchase (old 194IA), contract or professional fees by individuals / HUFs (old 194M), virtual digital assets, and property bought from a non-resident by a resident individual or HUF.

MSME-1 for October 2026 – March 2027

Half-yearly return of dues to micro and small enterprises.

TDS / TCS deposit for April 2027

Deposit tax deducted or collected during the month by the 7th (non-government deductors). Government offices paying without a challan deposit on the same day.

Upload Form 127 declarations received in April 2027

Sellers upload Form 127 declarations (old Form 27C) received from buyers for TCS exemption.

GSTR-7 and GSTR-8 for April 2027

GSTR-7 by government departments and others deducting GST TDS; GSTR-8 by e-commerce operators collecting GST TCS.

GSTR-1 for April 2027 (monthly filers)

Outward supplies return for taxpayers not in the QRMP scheme.

GSTR-5 and GSTR-6 for April 2027

GSTR-5 by non-resident taxable persons; GSTR-6 by Input Service Distributors.

IFF for April 2027 (QRMP, optional)

Invoice Furnishing Facility for QRMP taxpayers who want B2B invoices to reach buyers’ GSTR-2B monthly.

Form 132 certificate for Form 141 deductions of March 2027

Issue the TDS certificate (old Form 16B / 16C / 16D / 16E) within 15 days of the Form 141 due date.

EPF ECR and payment for April 2027

File the Electronic Challan-cum-Return and pay employer and employee PF, EPS and EDLI contributions.

ESIC contribution for April 2027

Pay employer and employee ESI contributions for the month.

GSTR-3B for April 2027 (monthly filers)

Summary return and tax payment for taxpayers not in the QRMP scheme.

PMT-06 tax payment for April 2027 (QRMP)

Monthly GST payment by QRMP taxpayers for the first two months of the quarter.

GSTR-11 for April 2027

Statement of inward supplies by persons with a Unique Identity Number (UIN), such as embassies.

Form 141 challan-cum-statement for April 2027

TDS on rent (old 194IB), property purchase (old 194IA), contract or professional fees by individuals / HUFs (old 194M), virtual digital assets, and property bought from a non-resident by a resident individual or HUF.

LLP Form 11 — annual return for FY 2026-27

Annual return of a limited liability partnership.

PAS-6 for October 2026 – March 2027

Share capital reconciliation by unlisted public companies.

TDS returns for Q4 (January–March 2027)

Form 138 (salary, old 24Q), Form 140 (residents, old 26Q) and Form 144 (non-residents, old 27Q).

TCS return for Q4 (January–March 2027)

Form 143 (old 27EQ). From tax year 2026-27 the TCS return is due on the same dates as TDS returns (rule 219).

TDS / TCS deposit for May 2027

Deposit tax deducted or collected during the month by the 7th (non-government deductors). Government offices paying without a challan deposit on the same day.

Upload Form 127 declarations received in May 2027

Sellers upload Form 127 declarations (old Form 27C) received from buyers for TCS exemption.

GSTR-7 and GSTR-8 for May 2027

GSTR-7 by government departments and others deducting GST TDS; GSTR-8 by e-commerce operators collecting GST TCS.

GSTR-1 for May 2027 (monthly filers)

Outward supplies return for taxpayers not in the QRMP scheme.

GSTR-5 and GSTR-6 for May 2027

GSTR-5 by non-resident taxable persons; GSTR-6 by Input Service Distributors.

IFF for May 2027 (QRMP, optional)

Invoice Furnishing Facility for QRMP taxpayers who want B2B invoices to reach buyers’ GSTR-2B monthly.

Form 132 certificate for Form 141 deductions of April 2027

Issue the TDS certificate (old Form 16B / 16C / 16D / 16E) within 15 days of the Form 141 due date.

TDS / TCS certificates for Q4 (January–March 2027)

Form 131 (non-salary TDS, old 16A) and Form 133 (TCS, old 27D), within 15 days of the quarterly return due date.

Advance tax — 1st instalment, tax year 2027-28

Pay at least 15% of the estimated advance tax for tax year 2027-28.

Form 130 salary TDS certificate for tax year 2026-27

Employers issue Form 130 (old Form 16) to employees by 15 June.

EPF ECR and payment for May 2027

File the Electronic Challan-cum-Return and pay employer and employee PF, EPS and EDLI contributions.

ESIC contribution for May 2027

Pay employer and employee ESI contributions for the month.

GSTR-3B for May 2027 (monthly filers)

Summary return and tax payment for taxpayers not in the QRMP scheme.

PMT-06 tax payment for May 2027 (QRMP)

Monthly GST payment by QRMP taxpayers for the first two months of the quarter.

GSTR-11 for May 2027

Statement of inward supplies by persons with a Unique Identity Number (UIN), such as embassies.

Form 141 challan-cum-statement for May 2027

TDS on rent (old 194IB), property purchase (old 194IA), contract or professional fees by individuals / HUFs (old 194M), virtual digital assets, and property bought from a non-resident by a resident individual or HUF.

DPT-3 — return of deposits for FY 2026-27

Return of deposits and of outstanding receipts of money not treated as deposits, as on 31 March 2027.