Tax audit and ITR deadlines extended for AY 2026-27
| Compliance (AY 2026-27) | Earlier due date | Extended due date |
|---|---|---|
| Tax audit report (Form 3CA/3CB with Form 3CD), non-TP audit cases | 30 September 2026 | 21 October 2026 |
| Return of income, non-TP audit cases | 31 October 2026 | 21 November 2026 |
| Form 3CEB and tax audit report, transfer pricing cases | 31 October 2026 | Not extended (31 October 2026) |
| Return of income, transfer pricing cases | 30 November 2026 | Not extended (30 November 2026) |
October 2026 due dates
| Due date | Compliance | Who should track it |
|---|---|---|
| 7 Oct 2026 | Deposit of TDS/TCS deducted or collected in September 2026 | All deductors and collectors (non-Government) |
| 10 Oct 2026 | GSTR-7 (GST TDS) and GSTR-8 (GST TCS) for September | GST TDS deductors and e-commerce operators |
| 11 Oct 2026 | GSTR-1 for September (falls on a Sunday) | Monthly GST filers |
| 13 Oct 2026 | Quarterly GSTR-1 for July–September and GSTR-6 for September | QRMP taxpayers and Input Service Distributors |
| 15 Oct 2026 | PF and ESI contributions for September; Form 132 TDS certificates for deductions reported in Form 141 for August | Employers; individuals/HUFs reporting TDS in Form 141 |
| 18 Oct 2026 | CMP-08 for July–September | Composition taxpayers |
| 20 Oct 2026 | GSTR-3B for September; GSTR-5 and GSTR-5A | Monthly GST filers, non-resident taxable persons, OIDAR providers |
| 21 Oct 2026 | Extended tax audit report for AY 2026-27 (non-TP cases) | Tax audit clients covered by Circular 07/2026 |
| 22 / 24 Oct 2026 | Quarterly GSTR-3B for July–September (date depends on the State group) | QRMP taxpayers |
| 25 Oct 2026 | PMT-06 payment, where applicable | QRMP taxpayers |
| 30 Oct 2026 | Form 141 challan-cum-statement for TDS deducted in September; LLP Form 8 for FY 2025-26 | Individuals/HUFs deducting TDS reported in Form 141; LLPs |
| 31 Oct 2026 | Quarterly TDS statements (Forms 138, 140, 144) and TCS statement (Form 143) for July–September | All TAN holders |
| 31 Oct 2026 | Form 3CEB and tax audit report for transfer pricing cases; MSME-1 for April–September | TP clients; companies with dues to micro and small enterprises |
November 2026 due dates
| Due date | Compliance | Who should track it |
|---|---|---|
| 7 Nov 2026 | Deposit of TDS/TCS for October 2026 | All deductors and collectors (non-Government) |
| 11 Nov 2026 | GSTR-1 for October | Monthly GST filers |
| 13 Nov 2026 | IFF for October (optional) and GSTR-6 | QRMP taxpayers and Input Service Distributors |
| 20 Nov 2026 | GSTR-3B for October | Monthly GST filers |
| 21 Nov 2026 | Extended ITR due date for AY 2026-27 (non-TP audit cases; falls on a Saturday) | Taxpayers covered by Circular 07/2026 |
| 25 Nov 2026 | PMT-06 payment for October | QRMP taxpayers |
| 30 Nov 2026 | ITR for AY 2026-27 for transfer pricing cases; Form 141 for TDS deducted in October | TP clients; individuals/HUFs deducting TDS reported in Form 141 |
Points CA firms should not miss
The 21 October and 21 November extensions apply only to the category covered by Circular No. 07/2026. Transfer pricing cases keep 31 October (Form 3CEB and audit report) and 30 November (ITR). AY 2026-27 audits and returns remain under the Income-tax Act, 1961 and use Forms 3CA/3CB/3CD. Form 26 under Section 63 of the Income-tax Act, 2025 applies from Tax Year 2026-27. The TCS statement in Form 143 for July–September 2026 is due on 31 October 2026, not 15 October as under the old Form 27EQ. Form 141 (challan-cum-statement) and Form 132 (certificate) timelines run monthly, so property, rent and similar TDS by individuals/HUFs has separate due dates on the 30th and the 15th.
Two dates matter most this month
Frequently Asked Questions
21 October 2026, extended from 30 September 2026 by CBDT Circular No. 07/2026 for audit cases that are not required to furnish a transfer pricing report under Section 92E.
21 November 2026, extended from 31 October 2026, for the same category of taxpayers covered by Circular No. 07/2026.
No. Form 3CEB and the tax audit report for transfer pricing cases remain due on 31 October 2026, and the return of income on 30 November 2026.
31 October 2026. Under the Income-tax Rules, 2026, the TCS statement is filed in Form 143 (replacing Form 27EQ) and follows the same quarterly due dates as TDS statements.
Form 138 (salary, earlier 24Q), Form 140 (resident non-salary, earlier 26Q), Form 144 (non-residents, earlier 27Q) and Form 143 (TCS, earlier 27EQ).
