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Compliance calendar 2026–27

GST returns, TDS, income tax, ROC filings and PF/ESI for the next 12 months: each due date, who it applies to and what a late filing costs.

Coming up

  • 27 September 2026: AOC-4 financial statements (OPC) for FY 2025-26
  • 30 September 2026: Annual general meeting for FY 2025-26
  • 30 September 2026: DIR-3 KYC (directors)

September 2026

  • 27
    Sun

    AOC-4 financial statements (OPC) for FY 2025-26

    One person companies

    Companies and LLPs · CA13 s.137(1)

  • 30
    Wed

    Annual general meeting for FY 2025-26

    Companies (the AGM is due within 6 months of the year end)

    Companies and LLPs · CA13 s.96

  • 30
    Wed

    DIR-3 KYC (directors)

    Every director with a DIN

    Companies and LLPs · Late: ₹5,000 to reactivate a deactivated DIN · CA13 r.12A

October 2026

  • 7
    Wed

    TDS deposit for September 2026

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Sun

    GSTR-1 for September 2026

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 13
    Tue

    GSTR-1 (quarterly) for July–September 2026

    GST taxpayers in the quarterly (QRMP) scheme, turnover up to ₹5 crore

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST r.59

  • 15
    Thu

    ADT-1 auditor appointment

    Companies that appointed an auditor at the AGM

    Companies and LLPs · CA13 s.139

  • 15
    Thu

    ESI contribution for September 2026

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Thu

    PF ECR for September 2026

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 18
    Sun

    CMP-08 for July–September 2026

    GST composition taxpayers

    GST · Late: no late fee; interest on tax paid late · CGST r.62

  • 20
    Tue

    GSTR-3B for September 2026

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 22
    Thu

    GSTR-3B (quarterly), 22nd-day states for July–September 2026

    QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the western and southern union territories

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · n.84/2020

  • 24
    Sat

    GSTR-3B (quarterly), 24th-day states for July–September 2026

    QRMP taxpayers in Bihar, Uttar Pradesh, Delhi, West Bengal, Jharkhand, Odisha, Rajasthan, Punjab, Haryana and the other northern and eastern states

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · n.84/2020

  • 30
    Fri

    AOC-4 financial statements for FY 2025-26

    Companies, when the AGM is held on its last permitted day

    Companies and LLPs · Late: ₹100/day, no cap · CA13 s.137

  • 30
    Fri

    LLP Form 8

    LLPs (statement of account and solvency)

    Companies and LLPs · Late: ₹100/day, no cap · LLP Act s.34

  • 31
    Sat

    Income tax return (companies and audited accounts)

    Companies, LLPs and anyone whose accounts need a tax audit

    Income tax and TDS · IT Act s.139

  • 31
    Sat

    MSME-1 half-yearly

    Companies that owe MSME suppliers for more than 45 days

    Companies and LLPs · MCA order 2019

  • 31
    Sat

    TDS return 24Q

    Employers who deduct TDS on salaries

    Income tax and TDS · Late: ₹200/day under s.234E, never more than the TDS amount · IT Act s.192

  • 31
    Sat

    TDS return 26Q

    Anyone who deducts TDS on payments other than salary

    Income tax and TDS · Late: ₹200/day under s.234E, never more than the TDS amount · IT Act ch.XVII

November 2026

  • 7
    Sat

    TDS deposit for October 2026

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Wed

    GSTR-1 for October 2026

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 15
    Sun

    ESI contribution for October 2026

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Sun

    PF ECR for October 2026

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 20
    Fri

    GSTR-3B for October 2026

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 29
    Sun

    MGT-7 annual return for FY 2025-26

    Companies other than small companies and OPCs, when the AGM is held on its last permitted day

    Companies and LLPs · Late: ₹100/day, no cap · CA13 s.92

  • 29
    Sun

    MGT-7A annual return for FY 2025-26

    Small companies and one person companies, when the AGM is held on its last permitted day

    Companies and LLPs · Late: ₹100/day, no cap · CA13 s.92, r.11

  • 29
    Sun

    PAS-6 share capital reconciliation

    Companies whose shares must be held in demat form

    Companies and LLPs · PAS Rules 9A(8) / 9B

December 2026

  • 7
    Mon

    TDS deposit for November 2026

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Fri

    GSTR-1 for November 2026

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 15
    Tue

    Advance tax

    Anyone whose tax for the year is ₹10,000 or more

    Income tax and TDS · IT Act s.208

  • 15
    Tue

    ESI contribution for November 2026

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Tue

    PF ECR for November 2026

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 20
    Sun

    GSTR-3B for November 2026

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 31
    Thu

    GSTR-9 annual return

    GST taxpayers with turnover above ₹2 crore (optional below)

    GST · Late: ₹50/day up to ₹5 crore turnover and ₹100/day up to ₹20 crore, capped at 0.04% of turnover in the state; ₹200/day above ₹20 crore, capped at 0.5% (notification 07/2023) · CGST s.44

  • 31
    Thu

    GSTR-9C reconciliation

    GST taxpayers with turnover above ₹5 crore

    GST · CGST s.44

January 2027

  • 7
    Thu

    TDS deposit for December 2026

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Mon

    GSTR-1 for December 2026

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 13
    Wed

    GSTR-1 (quarterly) for October–December 2026

    GST taxpayers in the quarterly (QRMP) scheme, turnover up to ₹5 crore

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST r.59

  • 15
    Fri

    ESI contribution for December 2026

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Fri

    PF ECR for December 2026

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 18
    Mon

    CMP-08 for October–December 2026

    GST composition taxpayers

    GST · Late: no late fee; interest on tax paid late · CGST r.62

  • 20
    Wed

    GSTR-3B for December 2026

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 22
    Fri

    GSTR-3B (quarterly), 22nd-day states for October–December 2026

    QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the western and southern union territories

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · n.84/2020

  • 24
    Sun

    GSTR-3B (quarterly), 24th-day states for October–December 2026

    QRMP taxpayers in Bihar, Uttar Pradesh, Delhi, West Bengal, Jharkhand, Odisha, Rajasthan, Punjab, Haryana and the other northern and eastern states

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · n.84/2020

  • 31
    Sun

    TDS return 24Q

    Employers who deduct TDS on salaries

    Income tax and TDS · Late: ₹200/day under s.234E, never more than the TDS amount · IT Act s.192

  • 31
    Sun

    TDS return 26Q

    Anyone who deducts TDS on payments other than salary

    Income tax and TDS · Late: ₹200/day under s.234E, never more than the TDS amount · IT Act ch.XVII

February 2027

  • 7
    Sun

    TDS deposit for January 2027

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Thu

    GSTR-1 for January 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 15
    Mon

    ESI contribution for January 2027

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Mon

    PF ECR for January 2027

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 20
    Sat

    GSTR-3B for January 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

March 2027

  • 7
    Sun

    TDS deposit for February 2027

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Thu

    GSTR-1 for February 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 15
    Mon

    Advance tax

    Anyone whose tax for the year is ₹10,000 or more

    Income tax and TDS · IT Act s.208

  • 15
    Mon

    ESI contribution for February 2027

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Mon

    PF ECR for February 2027

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 20
    Sat

    GSTR-3B for February 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 31
    Wed

    LUT renewal

    Exporters who supply without paying IGST (letter of undertaking for the coming year)

    GST · CGST r.96A

April 2027

  • 11
    Sun

    GSTR-1 for March 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 13
    Tue

    GSTR-1 (quarterly) for January–March 2027

    GST taxpayers in the quarterly (QRMP) scheme, turnover up to ₹5 crore

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST r.59

  • 15
    Thu

    ESI contribution for March 2027

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Thu

    PF ECR for March 2027

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 18
    Sun

    CMP-08 for January–March 2027

    GST composition taxpayers

    GST · Late: no late fee; interest on tax paid late · CGST r.62

  • 20
    Tue

    GSTR-3B for March 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 22
    Thu

    GSTR-3B (quarterly), 22nd-day states for January–March 2027

    QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the western and southern union territories

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · n.84/2020

  • 24
    Sat

    GSTR-3B (quarterly), 24th-day states for January–March 2027

    QRMP taxpayers in Bihar, Uttar Pradesh, Delhi, West Bengal, Jharkhand, Odisha, Rajasthan, Punjab, Haryana and the other northern and eastern states

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · n.84/2020

  • 30
    Fri

    GSTR-4

    GST composition taxpayers

    GST · Late: ₹50/day, capped at ₹2,000 (₹500 for a nil return) (notification 21/2021) · CGST r.62

  • 30
    Fri

    MSME-1 half-yearly

    Companies that owe MSME suppliers for more than 45 days

    Companies and LLPs · MCA order 2019

  • 30
    Fri

    TDS deposit for March 2027

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

May 2027

  • 7
    Fri

    TDS deposit for April 2027

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Tue

    GSTR-1 for April 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 15
    Sat

    ESI contribution for April 2027

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Sat

    PF ECR for April 2027

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 20
    Thu

    GSTR-3B for April 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 30
    Sun

    LLP Form 11

    LLPs (annual return)

    Companies and LLPs · Late: ₹100/day, no cap · LLP Act s.35

  • 30
    Sun

    PAS-6 share capital reconciliation

    Companies whose shares must be held in demat form

    Companies and LLPs · PAS Rules 9A(8) / 9B

  • 31
    Mon

    TDS return 24Q

    Employers who deduct TDS on salaries

    Income tax and TDS · Late: ₹200/day under s.234E, never more than the TDS amount · IT Act s.192

  • 31
    Mon

    TDS return 26Q

    Anyone who deducts TDS on payments other than salary

    Income tax and TDS · Late: ₹200/day under s.234E, never more than the TDS amount · IT Act ch.XVII

June 2027

  • 7
    Mon

    TDS deposit for May 2027

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Fri

    GSTR-1 for May 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 15
    Tue

    Advance tax

    Anyone whose tax for the year is ₹10,000 or more

    Income tax and TDS · IT Act s.208

  • 15
    Tue

    ESI contribution for May 2027

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Tue

    PF ECR for May 2027

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 20
    Sun

    GSTR-3B for May 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 30
    Wed

    DPT-3 deposits return

    Companies with outstanding loans or deposits

    Companies and LLPs · CA13 r.16 DPT

July 2027

  • 7
    Wed

    TDS deposit for June 2027

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Sun

    GSTR-1 for June 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 13
    Tue

    GSTR-1 (quarterly) for April–June 2027

    GST taxpayers in the quarterly (QRMP) scheme, turnover up to ₹5 crore

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST r.59

  • 15
    Thu

    ESI contribution for June 2027

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Thu

    PF ECR for June 2027

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 18
    Sun

    CMP-08 for April–June 2027

    GST composition taxpayers

    GST · Late: no late fee; interest on tax paid late · CGST r.62

  • 20
    Tue

    GSTR-3B for June 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 22
    Thu

    GSTR-3B (quarterly), 22nd-day states for April–June 2027

    QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the western and southern union territories

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · n.84/2020

  • 24
    Sat

    GSTR-3B (quarterly), 24th-day states for April–June 2027

    QRMP taxpayers in Bihar, Uttar Pradesh, Delhi, West Bengal, Jharkhand, Odisha, Rajasthan, Punjab, Haryana and the other northern and eastern states

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · n.84/2020

  • 31
    Sat

    Income tax return

    Individuals, firms and others whose accounts need no audit

    Income tax and TDS · IT Act s.139

  • 31
    Sat

    TDS return 24Q

    Employers who deduct TDS on salaries

    Income tax and TDS · Late: ₹200/day under s.234E, never more than the TDS amount · IT Act s.192

  • 31
    Sat

    TDS return 26Q

    Anyone who deducts TDS on payments other than salary

    Income tax and TDS · Late: ₹200/day under s.234E, never more than the TDS amount · IT Act ch.XVII

August 2027

  • 7
    Sat

    TDS deposit for July 2027

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Wed

    GSTR-1 for July 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 15
    Sun

    ESI contribution for July 2027

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Sun

    PF ECR for July 2027

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 20
    Fri

    GSTR-3B for July 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

September 2027

  • 7
    Tue

    TDS deposit for August 2027

    Anyone who deducts TDS (March deductions by 30 April)

    Income tax and TDS · Late: interest of 1.5% a month on TDS deposited late · IT Rules r.30; Income-tax Act 2025 s.393

  • 11
    Sat

    GSTR-1 for August 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 / ₹5,000 / ₹10,000 by aggregate turnover as for GSTR-3B (₹500 for a nil return) (CGST notification 20/2021) · CGST s.37

  • 15
    Wed

    Advance tax

    Anyone whose tax for the year is ₹10,000 or more

    Income tax and TDS · IT Act s.208

  • 15
    Wed

    ESI contribution for August 2027

    Employers registered with ESIC

    PF and ESI · ESI regs

  • 15
    Wed

    PF ECR for August 2027

    Employers registered with EPFO

    PF and ESI · EPF scheme p.38

  • 20
    Mon

    GSTR-3B for August 2027

    Regular GST taxpayers who file monthly

    GST · Late: ₹50/day (₹20/day for a nil return), capped at ₹2,000 if aggregate turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above (₹500 for a nil return), plus 18% a year interest on tax paid late (CGST notification 19/2021) · CGST s.39 r.61

  • 27
    Mon

    AOC-4 financial statements (OPC) for FY 2026-27

    One person companies

    Companies and LLPs · CA13 s.137(1)

Statutory due dates under the Acts and rules cited, from compliance rules version 2026.09.7. The government sometimes extends a date by notification; check the GST, income tax or MCA portal before relying on one. Dates for AOC-4, MGT-7 and MGT-7A assume the AGM is held on its last permitted day; they run from the actual AGM date.