Complete Compliance Calendar for GST, TDS, Income Tax, Payroll, MCA, ROC and Other Business Filings in India
Running a business in India means keeping track of much more than sales and expenses.
Every month, businesses may have GST returns, TDS payments, payroll contributions and other compliance requirements to manage. Then come quarterly tax payments, annual income-tax returns, ROC filings, audits and business-specific registrations.
Missing one deadline may result in late fees, interest, additional compliance work or penalties, depending on the applicable law.
That’s why every business owner should maintain a compliance calendar.
This guide covers 50 important business compliance due dates for FY 2026–27, including GST, TDS, advance tax, income tax, EPF, ESI and corporate compliance.
Important: The dates below are based on standard statutory timelines applicable to the relevant category of taxpayer. Government departments can extend or modify due dates through notifications, circulars or orders. Always verify the applicable due date before filing or making a payment.
FY 2026–27: First, Understand the Tax-Year Change
There is an important change that business owners should know about.
From 1 April 2026, the Income Tax Act, 2025 applies to income earned during FY 2026–27.
The terminology also changes:
FY 2026–27 → Tax Year 2026–27
The Income Tax Department has clarified that taxpayers do not file two income-tax returns for FY 2026–27. The return for income earned during this financial year will be filed after the tax year ends, under the new Act.
So, while managing FY 2026–27, businesses need to keep their income, expenses, TDS and advance-tax records properly separated from FY 2025–26.
50 Important Business Compliance Due Dates
A. GST Compliance Due Dates
GST is one of the most frequent compliance areas for registered businesses.
1. GSTR-1: Monthly Filers
Due date: 11th of the following month
For example:
April 2026 GSTR-1 → 11 May 2026
GSTR-1 reports outward supplies and is generally filed monthly by taxpayers following the monthly filing cycle.
2. GSTR-3B: Monthly Filers
Due date: 20th of the following month
For example:
April 2026 GSTR-3B → 20 May 2026
GSTR-3B is used to report summary GST liability, eligible ITC and tax payment.
The GST Portal’s taxpayer guidance lists the 20th of the following month as the standard due date for normal monthly filers.
3. GSTR-1: Quarterly Filers
For taxpayers under the QRMP framework, GSTR-1 is generally due on the 13th of the month following the quarter.
Examples:
| Quarter | Standard Due Date |
|---|---|
| Apr–Jun 2026 | 13 July 2026 |
| Jul–Sep 2026 | 13 October 2026 |
| Oct–Dec 2026 | 13 January 2027 |
| Jan–Mar 2027 | 13 April 2027 |
The GST Portal confirms the 13th-day timeline for quarterly GSTR-1 filing.
4. GSTR-3B: Quarterly Filers
For QRMP taxpayers, GSTR-3B is filed quarterly.
The standard due date is generally the 22nd or 24th of the month following the quarter, depending on the applicable State/UT category.
Because the exact date depends on the State/UT, businesses should verify the date displayed on the GST Portal.
5. CMP-08 for Composition Taxpayers
Due date: 18th of the month following the quarter
Standard quarterly periods:
- April–June → 18 July
- July–September → 18 October
- October–December → 18 January
- January–March → 18 April
The GST Portal’s taxpayer welcome material specifies the 18th as the standard CMP-08 due date.
6. GSTR-2B Review
Generally available on the 14th of the succeeding month
GSTR-2B is a read-only ITC statement generated by the GST system.
It isn’t a return that you file, but it is an important monthly compliance checkpoint.
Businesses should review GSTR-2B before finalising their GSTR-3B and claiming eligible ITC.
7. GSTR-4 for Composition Taxpayers
Standard annual due date: 30 April following the financial year
For FY 2026–27:
30 April 2027
The GST Portal’s taxpayer guidance lists 30 April as the annual GSTR-4 due date for composition taxpayers, subject to applicable rules and notifications.
8. Annual GST Return
Eligible taxpayers may need to file GSTR-9 and, where applicable, GSTR-9C.
The exact due date is generally prescribed for the relevant financial year through the GST framework and may be extended by notification.
For FY 2026–27, businesses should monitor the official GST notifications before relying on the annual filing deadline.
8. Annual GST Return
Eligible taxpayers may need to file GSTR-9 and, where applicable, GSTR-9C.
The exact due date is generally prescribed for the relevant financial year through the GST framework and may be extended by notification.
For FY 2026–27, businesses should monitor the official GST notifications before relying on the annual filing deadline.
B. TDS Compliance Due Dates
TDS is another area where businesses need a monthly compliance routine.
9. TDS Payment: April 2026
7 May 2026
For most non-government deductors, TDS deducted during a month is generally deposited by the 7th of the following month.
The Income Tax Department confirms that this general timeline continues under the Income Tax Act, 2025 and Rules, 2026.
10. TDS Payment: May 2026
7 June 2026
11. TDS Payment: June 2026
7 July 2026
12. TDS Payment: July 2026
7 August 2026
13. TDS Payment: August 2026
7 September 2026
14. TDS Payment: September 2026
7 October 2026
15. TDS Payment: October 2026
7 November 2026
16. TDS Payment: November 2026
7 December 2026
17. TDS Payment: December 2026
7 January 2027
18. TDS Payment: January 2027
7 February 2027
19. TDS Payment: February 2027
7 March 2027
20. TDS Payment: March 2027
30 April 2027
For non-government deductors, TDS deducted during March generally has a later payment deadline of 30 April.
The Income Tax Department specifically confirms this timeline.
C. Quarterly TDS Return Due Dates
Apart from depositing TDS, applicable deductors also need to file periodic TDS statements.
21. Q1 TDS Return
For April–June 2026
Due date: 31 July 2026
22. Q2 TDS Return
For July–September 2026
Due date: 31 October 2026
23. Q3 TDS Return
For October–December 2026
Due date: 31 January 2027
24. Q4 TDS Return
For January–March 2027
Due date: 31 May 2027
The exact form and applicability depend on the type of TDS deduction and deductor.
D. Advance Tax Due Dates
Businesses and taxpayers with sufficient tax liability may need to pay advance tax during the year.
For regular taxpayers, the standard instalment schedule is:
25. First Advance Tax Instalment
15 June 2026
Target: 15% of estimated annual tax liability
26. Second Advance Tax Instalment
15 September 2026
Cumulative target: 45%
27. Third Advance Tax Instalment
15 December 2026
Cumulative target: 75%
28. Fourth Advance Tax Instalment
15 March 2027
Cumulative target: 100%
The Income Tax Department confirms these standard instalment percentages and dates.
For eligible taxpayers using presumptive taxation, the advance-tax framework can differ, with the entire liability generally payable by 15 March.
E. Income Tax Return Compliance
FY 2026–27 income will be reported for Tax Year 2026–27.
The Income Tax Department has clarified that the new Act retains the fundamental structure of return filing and due dates, although the applicable forms and statutory references are now under the Income Tax Act, 2025.
29. ITR for Non-Audit Taxpayers
Expected statutory due date: 31 July 2027
This generally applies to taxpayers whose return does not fall under the audit categories requiring a later filing date.
The final prescribed due date and applicable form should be checked when the Tax Year 2026–27 forms and notifications are issued.
30. ITR for Tax Audit Cases
Expected statutory due date: 31 October 2027
Applicable taxpayers subject to tax audit generally have a later ITR filing deadline.
The Income Tax Department’s current guidance states that the tax audit framework continues under the new Act, with the tax-audit report due one month before the applicable return due date.
31. Tax Audit Report for Tax Year 2026–27
Standard due date: 30 September 2027
The Income Tax Department has specifically stated that for Tax Year 2026–27, the new Form 26 is prescribed for tax audit and the due date is 30 September 2027.
32. ITR for Transfer Pricing Cases
Expected due date: 30 November 2027
Taxpayers covered by applicable international transaction or specified domestic transaction requirements can have a later return-filing deadline.
The exact applicable reporting and audit requirements should be checked based on the transactions undertaken during the year.
F. EPF Compliance
Businesses covered by EPF requirements generally need to deposit employee and employer contributions within the prescribed timeline.
33. EPF Contribution: April 2026
15 May 2026
34. EPF Contribution: May 2026
15 June 2026
35. EPF Contribution: June 2026
15 July 2026
36. EPF Contribution: July 2026
15 August 2026
37. EPF Contribution: August 2026
15 September 2026
38. EPF Contribution: September 2026
15 October 2026
39. EPF Contribution: October 2026
15 November 2026
40. EPF Contribution: November 2026
15 December 2026
41. EPF Contribution: December 2026
15 January 2027
42. EPF Contribution: January 2027
15 February 2027
43. EPF Contribution: February 2027
15 March 2027
44. EPF Contribution: March 2027
15 April 2027
The standard EPF contribution deadline is the 15th of the following month.
G. ESI Compliance
Businesses covered under ESI should also maintain a monthly contribution calendar.
The standard contribution timeline is generally within 15 days of the last day of the calendar month.
For example:
April 2026 contribution → 15 May 2026
Because ESI applicability depends on factors including establishment coverage and employee eligibility, businesses should first confirm whether ESI applies to them.
H. MCA & ROC Compliance
If your business is incorporated as a company, tax compliance isn’t enough.
You also need to track MCA and ROC compliance.
45. Board & Statutory Compliance
Companies should maintain required:
- Board meeting records
- Minutes
- Statutory registers
- Shareholding records
- Director-related records
- Resolutions
- Other statutory documentation
These aren’t necessarily single annual due dates. They form part of the company’s ongoing compliance framework.
46. AOC-4 Filing
Companies generally need to file their financial statements with the Registrar within the prescribed period after the Annual General Meeting.
For companies covered by the standard rule, this is generally within 30 days of the AGM.
47. MGT-7 / MGT-7A Filing
Applicable companies need to file the annual return within the prescribed timeline.
For companies covered by the standard rule, this is generally within 60 days of the AGM.
The actual filing requirement and form depend on the company’s category and applicable provisions.
I. Other Important Compliance Checkpoints
48. GST Invoice Reconciliation
Monthly
Before filing GST returns, reconcile:
- Sales register
- Purchase register
- GST portal data
- GSTR-2B
- Input Tax Credit
- Credit/debit notes
This isn’t a government filing due date, but it should be treated as a monthly compliance deadline internally.
49. Bank & Books Reconciliation
Monthly
Businesses should reconcile:
- Bank statements
- Cash transactions
- Sales
- Purchases
- Receivables
- Payables
- Expenses
- GST
- TDS
Doing this every month makes annual tax and audit preparation significantly easier.
50. Annual Compliance Review
31 March 2027
The end of the financial year is an important internal compliance checkpoint.
Before closing FY 2026–27, review:
- GST records
- TDS
- Advance tax
- Payroll
- Fixed assets
- Receivables
- Payables
- Loans
- Investments
- Expenses
- Statutory records
- Pending notices
- Licences and registrations
A year-end review can help identify issues before the annual return and audit process begins.
FY 2026–27 Business Compliance Calendar
Here’s the simplified version founders can save:
| Month | Important Compliance Dates |
|---|---|
| April 2026 | 7 Apr TDS* / 15 Apr EPF for March / 30 Apr March TDS & GSTR-4 where applicable |
| May 2026 | 7 May TDS / 11 May GSTR-1 / 15 May EPF & ESI / 20 May GSTR-3B |
| June 2026 | 7 Jun TDS / 15 Jun Advance Tax & EPF / 20 Jun GSTR-3B |
| July 2026 | 7 Jul TDS / 11 Jul GSTR-1 / 15 Jul EPF / 31 Jul Q1 TDS return |
| August 2026 | 7 Aug TDS / 11 Aug GSTR-1 / 15 Aug EPF / 20 Aug GSTR-3B |
| September 2026 | 7 Sep TDS / 15 Sep Advance Tax & EPF / 20 Sep GSTR-3B |
| October 2026 | 7 Oct TDS / 11 Oct GSTR-1 / 15 Oct EPF / 31 Oct Q2 TDS return |
| November 2026 | 7 Nov TDS / 11 Nov GSTR-1 / 15 Nov EPF / 20 Nov GSTR-3B |
| December 2026 | 7 Dec TDS / 15 Dec Advance Tax & EPF / 20 Dec GSTR-3B |
| January 2027 | 7 Jan TDS / 11 Jan GSTR-1 / 15 Jan EPF / 31 Jan Q3 TDS return |
| February 2027 | 7 Feb TDS / 11 Feb GSTR-1 / 15 Feb EPF / 20 Feb GSTR-3B |
| March 2027 | 7 Mar TDS / 15 Mar Advance Tax & EPF / 20 Mar GSTR-3B / 31 Mar FY-end review |
| April 2027 | 15 Apr EPF / 18 Apr CMP-08 / 30 Apr March TDS & annual GSTR-4 where applicable |
| May 2027 | 31 May Q4 TDS return |
*Government deductors can have different TDS payment timelines.
What Happens If You Miss a Compliance Deadline?
The consequences depend on the specific compliance.
They may include:
- Late fees
- Interest
- Penalties
- Additional filing costs
- Loss of certain tax benefits
- GST compliance restrictions
- Notices
- Additional professional work
More importantly, repeated missed deadlines create a backlog that becomes increasingly difficult to clean up.
Don’t wait until the deadline to start preparing.
Important: Due Dates Can Change
This is particularly important for a 2026–27 compliance calendar.
Government departments can extend due dates through:
- Notifications
- Circulars
- Press releases
- Portal advisories
- Orders
For example, the Income Tax Department has already issued extensions affecting FY 2025–26/AY 2026–27 filings during September 2026.
Therefore, businesses should always verify the latest notification before filing.
Final Takeaway
Business compliance isn’t something you should think about only when a deadline is approaching.
The easiest way to stay compliant is to make it part of your monthly business routine.
Keep your books updated.
Track GST regularly.
Deposit TDS on time.
Monitor advance tax.
Stay on top of payroll.
Maintain corporate records.
Prepare for annual filings well in advance.
And most importantly, check for government updates before relying on a fixed due date.
A good compliance calendar doesn’t just help you avoid penalties.
It gives you something more valuable:
peace of mind and better control over your business finances.
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