Compliance calendar · 2026-27
Statutory compliance calendar
The national due dates an employer works to, month by month: PF and ESI, TDS, GST, income tax and ROC filings. Professional Tax and LWF dates vary by state and have pages of their own.
Next national due dates
India- 7 NovTDS depositin 16 days
- 11 NovGSTR-1, monthly filersin 20 days
- 15 NovPF & ESI contributionsin 24 days
- 20 NovGSTR-3B, monthly filersin 29 days
Worked out for 22 October 2026, India time.
See the whole yearFinancial year 2026-27
Twelve months of statutory dates
This month is open. Open any other month to see its dates, or show one head at a time. Each date links to the service that handles it.
Showing due dates for every head
April20267Wages11GSTR-113GSTR-1 (Q)15PF & ESI20GSTR-3B22/24GSTR-3B (Q)30TDS (March)No Income tax due dates this month.No ROC due dates this month.
7Apr 2026
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
11Apr 2026
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Apr 2026
GST · GSTR-1, quarterly
Outward supplies, QRMP filers
GSTR-1 for the quarter just ended, for registrations filing under the QRMP scheme.
15Apr 2026
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
20Apr 2026
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
22/24Apr 2026
GST · GSTR-3B, quarterly
Summary return, QRMP filers
Due on the 22nd or the 24th of the month after the quarter, depending on the state the GSTIN is registered in.
30Apr 2026
TDS · Deposit
Tax deducted in March
Non-government deductors have until 30 April for tax deducted in March.
- No Income tax due dates this month.
- No ROC due dates this month.
May20267Wages7TDS11GSTR-113IFF15PF & ESI20GSTR-3B25PMT-0630Form 1131TDS returnsNo Income tax due dates this month.
7May 2026
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7May 2026
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11May 2026
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13May 2026
GST · IFF
B2B invoices, QRMP filers
Invoices for the first and second month of the quarter, if you use IFF. Once the date passes, IFF for that month expires.
15May 2026
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
20May 2026
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
25May 2026
GST · PMT-06
Tax for QRMP filers
Tax for the first and second month of the quarter, paid by challan.
30May 2026
ROC · LLP Form 11
Annual return of the LLP
Due within 60 days of the close of the financial year.
31May 2026
TDS · Form 138 and 140
Quarterly TDS statements
For January to March, after the year ends. Form 138 (earlier 24Q) for salaries and Form 140 (earlier 26Q) for other payments to residents.
- No Income tax due dates this month.
June20267Wages7TDS11GSTR-113IFF15PF & ESI15Form 13115Form 13015Advance tax20GSTR-3B25PMT-0630DPT-3
7Jun 2026
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Jun 2026
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11Jun 2026
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Jun 2026
GST · IFF
B2B invoices, QRMP filers
Invoices for the first and second month of the quarter, if you use IFF. Once the date passes, IFF for that month expires.
15Jun 2026
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
15Jun 2026
TDS · Form 131
TDS certificates, other payees
Form 131 (earlier Form 16A) is due within 15 days of the statement's due date for the quarter. Downloaded from TRACES.
15Jun 2026
TDS · Form 130
TDS certificates, employees
Form 130 (earlier Form 16) is due by 15 June after the tax year. Downloaded from TRACES, never prepared by hand.
15Jun 2026
Income tax · Advance tax
Advance tax instalment
Where advance-tax liability arises, an instalment is paid by 15 June, 15 September, 15 December and 15 March.
20Jun 2026
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
25Jun 2026
GST · PMT-06
Tax for QRMP filers
Tax for the first and second month of the quarter, paid by challan.
30Jun 2026
ROC · DPT-3
Return of deposits
An annual return of deposits, which also reports loans and money received that do not count as deposits. Filed by 30 June where it applies.
July20267Wages7TDS11GSTR-113GSTR-1 (Q)15PF & ESI20GSTR-3B22/24GSTR-3B (Q)31TDS returns31ITRNo ROC due dates this month.
7Jul 2026
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Jul 2026
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11Jul 2026
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Jul 2026
GST · GSTR-1, quarterly
Outward supplies, QRMP filers
GSTR-1 for the quarter just ended, for registrations filing under the QRMP scheme.
15Jul 2026
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
20Jul 2026
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
22/24Jul 2026
GST · GSTR-3B, quarterly
Summary return, QRMP filers
Due on the 22nd or the 24th of the month after the quarter, depending on the state the GSTIN is registered in.
31Jul 2026
TDS · Form 138 and 140
Quarterly TDS statements
For April to June. Form 138 (earlier 24Q) for salaries and Form 140 (earlier 26Q) for other payments to residents.
31Jul 2026
Income tax · Return
Salaried individuals
Returns of salaried individuals for income of 2025-26 were due by 31 July 2026.
- No ROC due dates this month.
August20267Wages7TDS11GSTR-113IFF15PF & ESI15Form 13120GSTR-3B25PMT-0631ITRNo ROC due dates this month.
7Aug 2026
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Aug 2026
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11Aug 2026
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Aug 2026
GST · IFF
B2B invoices, QRMP filers
Invoices for the first and second month of the quarter, if you use IFF. Once the date passes, IFF for that month expires.
15Aug 2026
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
15Aug 2026
TDS · Form 131
TDS certificates, other payees
Form 131 (earlier Form 16A) is due within 15 days of the statement's due date for the quarter. Downloaded from TRACES.
20Aug 2026
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
25Aug 2026
GST · PMT-06
Tax for QRMP filers
Tax for the first and second month of the quarter, paid by challan.
31Aug 2026
Income tax · Return
Businesses not audited
Other businesses and professionals had until 31 August 2026 for income of 2025-26.
- No ROC due dates this month.
September20267Wages7TDS11GSTR-113IFF15PF & ESI15Advance tax20GSTR-3B25PMT-0630AGM
7Sep 2026
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Sep 2026
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11Sep 2026
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Sep 2026
GST · IFF
B2B invoices, QRMP filers
Invoices for the first and second month of the quarter, if you use IFF. Once the date passes, IFF for that month expires.
15Sep 2026
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
15Sep 2026
Income tax · Advance tax
Advance tax instalment
Where advance-tax liability arises, an instalment is paid by 15 June, 15 September, 15 December and 15 March.
20Sep 2026
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
25Sep 2026
GST · PMT-06
Tax for QRMP filers
Tax for the first and second month of the quarter, paid by challan.
30Sep 2026
ROC · AGM
Annual general meeting
Held within six months of a 31 March year end. Before it, the Board approves the financial statements and the Board's report.
October2026This month7Wages7TDS11GSTR-113GSTR-1 (Q)15PF & ESI20GSTR-3B21Tax audit22/24GSTR-3B (Q)30AOC-430Form 831TDS returns
7Oct 2026
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Oct 2026
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
PassedTDS compliance11Oct 2026
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
PassedGST filing13Oct 2026
GST · GSTR-1, quarterly
Outward supplies, QRMP filers
GSTR-1 for the quarter just ended, for registrations filing under the QRMP scheme.
PassedGST filing15Oct 2026
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
PassedPF & ESI compliance20Oct 2026
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
PassedGST filing21Oct 2026
Income tax · Tax audit report
Where accounts must be audited
A tax audit report is due one month before the return. For income of 2025-26, CBDT Circular 07/2026 moved it to 21 October 2026 (normally 30 September).
PassedIncome tax filing22/24Oct 2026
GST · GSTR-3B, quarterly
Summary return, QRMP filers
Due on the 22nd or the 24th of the month after the quarter, depending on the state the GSTIN is registered in.
Due todayGST filing30Oct 2026
ROC · AOC-4
Financial statements
Due within 30 days of the AGM, so 30 October for an AGM on 30 September. A CA, CS or CMA in whole-time practice certifies the form.
Due in 8 daysROC & MCA filings30Oct 2026
ROC · LLP Form 8
Statement of account and solvency
Due within 30 days from the end of the first six months of the financial year.
Due in 8 daysROC & MCA filings31Oct 2026
TDS · Form 138 and 140
Quarterly TDS statements
For July to September. Form 138 (earlier 24Q) for salaries and Form 140 (earlier 26Q) for other payments to residents.
Due in 9 daysTDS compliance
November20267Wages7TDS11GSTR-113IFF15PF & ESI15Form 13120GSTR-3B21ITR25PMT-0629MGT-730ITR (TP)
7Nov 2026
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Nov 2026
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11Nov 2026
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Nov 2026
GST · IFF
B2B invoices, QRMP filers
Invoices for the first and second month of the quarter, if you use IFF. Once the date passes, IFF for that month expires.
15Nov 2026
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
15Nov 2026
TDS · Form 131
TDS certificates, other payees
Form 131 (earlier Form 16A) is due within 15 days of the statement's due date for the quarter. Downloaded from TRACES.
20Nov 2026
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
21Nov 2026
Income tax · Return
Companies and audited accounts
Companies, and anyone whose accounts are audited, file the return for income of 2025-26 by 21 November 2026, after CBDT Circular 07/2026 extended the date from 31 October.
25Nov 2026
GST · PMT-06
Tax for QRMP filers
Tax for the first and second month of the quarter, paid by challan.
29Nov 2026
ROC · MGT-7 / MGT-7A
Annual return
Due within 60 days of the AGM, so 29 November for an AGM on 30 September. One Person Companies and small companies file MGT-7A.
30Nov 2026
Income tax · Return
Transfer pricing cases
Where a transfer pricing report in Form 3CEB is needed, the return for income of 2025-26 is due by 30 November 2026.
December20267Wages7TDS11GSTR-113IFF15PF & ESI15Advance tax20GSTR-3B25PMT-0631GSTR-931Belated ITRNo ROC due dates this month.
7Dec 2026
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Dec 2026
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11Dec 2026
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Dec 2026
GST · IFF
B2B invoices, QRMP filers
Invoices for the first and second month of the quarter, if you use IFF. Once the date passes, IFF for that month expires.
15Dec 2026
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
15Dec 2026
Income tax · Advance tax
Advance tax instalment
Where advance-tax liability arises, an instalment is paid by 15 June, 15 September, 15 December and 15 March.
20Dec 2026
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
25Dec 2026
GST · PMT-06
Tax for QRMP filers
Tax for the first and second month of the quarter, paid by challan.
31Dec 2026
GST · GSTR-9
Annual return, for each GSTIN
Filed once every GSTR-1 and GSTR-3B for the year is in. Where aggregate turnover exceeds ₹5 crore, the GSTR-9C reconciliation is filed too.
31Dec 2026
Income tax · Belated return
Returns filed after the due date
A belated return for income of 2025-26 can be filed by 31 December 2026, or before the assessment is completed if that is earlier. A late fee applies.
- No ROC due dates this month.
January20277Wages7TDS11GSTR-113GSTR-1 (Q)15PF & ESI20GSTR-3B22/24GSTR-3B (Q)31TDS returnsNo Income tax due dates this month.No ROC due dates this month.
7Jan 2027
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Jan 2027
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11Jan 2027
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Jan 2027
GST · GSTR-1, quarterly
Outward supplies, QRMP filers
GSTR-1 for the quarter just ended, for registrations filing under the QRMP scheme.
15Jan 2027
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
20Jan 2027
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
22/24Jan 2027
GST · GSTR-3B, quarterly
Summary return, QRMP filers
Due on the 22nd or the 24th of the month after the quarter, depending on the state the GSTIN is registered in.
31Jan 2027
TDS · Form 138 and 140
Quarterly TDS statements
For October to December. Form 138 (earlier 24Q) for salaries and Form 140 (earlier 26Q) for other payments to residents.
- No Income tax due dates this month.
- No ROC due dates this month.
February20277Wages7TDS11GSTR-113IFF15PF & ESI15Form 13120GSTR-3B25PMT-06No Income tax due dates this month.No ROC due dates this month.
7Feb 2027
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Feb 2027
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11Feb 2027
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Feb 2027
GST · IFF
B2B invoices, QRMP filers
Invoices for the first and second month of the quarter, if you use IFF. Once the date passes, IFF for that month expires.
15Feb 2027
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
15Feb 2027
TDS · Form 131
TDS certificates, other payees
Form 131 (earlier Form 16A) is due within 15 days of the statement's due date for the quarter. Downloaded from TRACES.
20Feb 2027
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
25Feb 2027
GST · PMT-06
Tax for QRMP filers
Tax for the first and second month of the quarter, paid by challan.
- No Income tax due dates this month.
- No ROC due dates this month.
March20277Wages7TDS11GSTR-113IFF15PF & ESI15Advance tax20GSTR-3B25PMT-06No ROC due dates this month.
7Mar 2027
Labour · Contract wages
Wages to contract workers
Wages for the previous month, at least the minimum wage, paid by the 7th by bank or electronic transfer.
7Mar 2027
TDS · Deposit
Tax deducted in the previous month
Tax deducted from salaries and vendor payments in the previous month, deposited by the 7th.
11Mar 2027
GST · GSTR-1
Outward supplies, monthly filers
Sales invoices and other outward supplies of the previous month.
13Mar 2027
GST · IFF
B2B invoices, QRMP filers
Invoices for the first and second month of the quarter, if you use IFF. Once the date passes, IFF for that month expires.
15Mar 2027
Labour · PF & ESI
Contributions for the previous month
Contributions on a month's wages are due by the 15th of the following month. Interest and damages apply to late payments.
15Mar 2027
Income tax · Advance tax
Advance tax instalment
Where advance-tax liability arises, an instalment is paid by 15 June, 15 September, 15 December and 15 March.
20Mar 2027
GST · GSTR-3B
Summary return and tax, monthly filers
The summary return, with tax for the previous month paid. A filed GSTR-3B cannot be revised.
25Mar 2027
GST · PMT-06
Tax for QRMP filers
Tax for the first and second month of the quarter, paid by challan.
- No ROC due dates this month.
Dates kept on other pages
Labour · varies by state
Professional Tax
Rates, slabs and due dates vary by state, and so do the returns. Each state's dates are on their own page.
Professional Tax by stateLabour · varies by state
Labour Welfare Fund
Contributions and their due dates are set by each state that runs a fund, so they are listed state by state.
Labour Welfare Fund by stateROC · every third year
Director KYC
From 31 March 2026, the annual director KYC became a simpler filing once every three years. Directors who had completed KYC are next due by 30 June 2028.
ROC & MCA filings
Reading the calendar
Four things to know first
The dates above are the statutory last dates. We prepare challans and returns well before them.
Dates can move
Due dates can be changed by notification or circular. The date in force when you file is the one that applies.
Monthly or quarterly GST
Up to ₹5 crore of aggregate turnover, a GSTIN can file quarterly under QRMP and pay monthly. Each GSTIN opts in or out on its own, so read the rows that match each registration.
Company dates and the AGM
ROC dates assume a 31 March year end and an AGM on the last permitted day. If no AGM is held, AOC-4 and MGT-7 still fall due, counted from the date by which it should have been held.
Income tax returns
Return dates shown are for income of 2025-26, the last year returned under the Income-tax Act, 1961. The first returns under the 2025 Act, for tax year 2026-27, fall due from July 2027.
FAQ
Questions about statutory due dates
Can't find your answer? Ask us on WhatsApp and we'll reply within 2 working hours.
When are PF and ESI contributions due?
Both are due by the 15th of the month after the wages are earned, so October's contributions are due by 15 November. Interest and damages apply to late payments, which is why we prepare the challans well before the date.
When must TDS be deposited?
Tax deducted in a month is generally deposited by the 7th of the following month. Non-government deductors have until 30 April for tax deducted in March. The Income Tax Department has confirmed that the Income-tax Rules, 2026 keep these timelines unchanged.
What are the due dates for GSTR-1 and GSTR-3B?
Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. Under QRMP, GSTR-1 for the quarter is due by the 13th, and GSTR-3B by the 22nd or 24th, depending on your state, of the month after the quarter. Tax for the first two months of each quarter is paid by PMT-06 challan by the 25th of the next month.
When are quarterly TDS statements due?
Form 138 and Form 140 are due by 31 July for April to June, 31 October for July to September, and 31 January for October to December. The statement for January to March is due by 31 May.
When are AOC-4 and MGT-7 due?
AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days. With the AGM due by 30 September for a 31 March year end, that puts the last dates around 30 October and 29 November. If no AGM is held, both are counted from the date by which it should have been held.
Why are Professional Tax and LWF not in this calendar?
Both are set by state law, so the slabs, contributions and due dates differ from one state to the next. Each has its own page, with the dates state by state.
Can a due date change during the year?Needs client review
Yes. Due dates can be changed by notification or circular, and the date in force at the time of filing is the one that applies. We update this calendar when a national due date changes.Needs client review
Enquiry
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