Compliance Due Date Calendar: FY 2026-27
Income tax, GST, TDS, ROC and payroll due dates from October 2026 to March 2027. Extended dates are marked with the original date, and each deadline links to our guide on it.
Next Key Deadlines
October 2026
- TDS / TCS depositTDSPassedTax deducted or collected in September 2026
- GSTR-1GSTPassedMonthly filers, outward supplies of September 2026
- PF and ESI contributionPayrollEmployers, wages of September 2026
- GSTR-3BGSTMonthly filers, return and tax for September 2026
- Businesses and professionals liable to tax audit
- Companies that held their AGM on September 30 (30 days from the AGM)
- Form 3CEB (transfer pricing report)Income TaxTaxpayers with international or specified domestic transactions
- All deductors: quarterly TDS statements
November 2026
- TDS / TCS depositTDSTax deducted or collected in October 2026
- GSTR-1GSTMonthly filers, outward supplies of October 2026
- PF and ESI contributionPayrollEmployers, wages of October 2026
- GSTR-3BGSTMonthly filers, return and tax for October 2026
- Taxpayers whose accounts are audited, other than transfer pricing cases
- Companies that held their AGM on September 30 (60 days from the AGM)
- Taxpayers required to file Form 3CEB
- All registered taxpayers (or the date GSTR-9 is filed, if earlier)
December 2026
- TDS / TCS depositTDSTax deducted or collected in November 2026
- GSTR-1GSTMonthly filers, outward supplies of November 2026
- PF and ESI contributionPayrollEmployers, wages of November 2026
- Advance tax, 3rd instalment (75%)Income TaxTaxpayers with tax payable of Rs 10,000 or more
- GSTR-3BGSTMonthly filers, return and tax for November 2026
- GSTR-9 above Rs 2 crore turnover; GSTR-9C above Rs 5 crore
- Belated income tax returnIncome TaxTaxpayers who missed the original due date
- FAST-DS 2026 declaration window closesIncome TaxResident small taxpayers with undisclosed foreign assets
January 2027
- TDS / TCS depositTDSTax deducted or collected in December 2026
- GSTR-1GSTMonthly filers, outward supplies of December 2026
- PF and ESI contributionPayrollEmployers, wages of December 2026
- GSTR-3BGSTMonthly filers, return and tax for December 2026
- All deductors: quarterly TDS statements
February 2027
- TDS / TCS depositTDSTax deducted or collected in January 2027
- GSTR-1GSTMonthly filers, outward supplies of January 2027
- PF and ESI contributionPayrollEmployers, wages of January 2027
- GSTR-3BGSTMonthly filers, return and tax for January 2027
March 2027
- TDS / TCS depositTDSTax deducted or collected in February 2027
- GSTR-1GSTMonthly filers, outward supplies of February 2027
- PF and ESI contributionPayrollEmployers, wages of February 2027
- Advance tax, 4th instalment (100%)Income TaxTaxpayers with tax payable of Rs 10,000 or more; also the single instalment for presumptive taxpayers
- GSTR-3BGSTMonthly filers, return and tax for February 2027
How to Read This Calendar
- Monthly GSTR-1 and GSTR-3B dates are for monthly filers. Taxpayers under the QRMP scheme file quarterly on different dates.
- Form AOC-4 and Form MGT-7 run from the date of the AGM. The dates shown assume an AGM held on September 30, 2026.
- When a due date falls on a public holiday, the next working day generally applies.
- Due dates are extended at short notice. Confirm the current position on the Income Tax e-filing portal, the GST portal and the MCA portal before filing.
Due Date Questions for FY 2026-27
What is the tax audit report due date for AY 2026-27?
October 21, 2026. The CBDT, by a press release dated September 28, 2026, extended the due date for the tax audit report for Assessment Year 2026-27 (Financial Year 2025-26) from September 30, 2026 to October 21, 2026.
What is the ITR due date for audit cases for AY 2026-27?
November 21, 2026, extended from October 31, 2026 by the same CBDT press release. Taxpayers who must file a transfer pricing report in Form 3CEB are not covered by the extension: their Form 3CEB is due on October 31, 2026 and their return on November 30, 2026.
What is the due date for GSTR-9 and GSTR-9C for FY 2025-26?
December 31, 2026 for both, unless extended by notification. The last date to claim input tax credit for FY 2025-26 comes earlier: November 30, 2026, or the date the annual return is filed if that is sooner.
When are the remaining advance tax instalments for FY 2026-27 due?
December 15, 2026 for the third instalment (75% of the estimated tax for the year, cumulatively) and March 15, 2027 for the fourth (100%).