50 Important Business Compliance Due Dates for FY 2026–27
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
GST Registration: Who Needs It and Who Doesn’t? (2026 Guide)
Starting a business in India comes with several legal and tax responsibilities, and one of the most common questions entrepreneurs ask is: “Do I need GST registration?” The answer isn’t always straightforward. While many businesses are legally required to register under the Goods and Services Tax (GST) regime, others can operate without GST registration depending on their turnover, business activities, and location. Understanding whether GST registration is mandatory can help you avoid penalties, remain compliant, and build credibility with customers and vendors. This comprehensive 2026 guide explains who needs GST registration, who doesn’t, the latest turnover limits, compulsory registration cases, benefits, exemptions, and common mistakes businesses should avoid. What is GST Registration? GST Registration is the process of obtaining a unique Goods and Services Tax Identification Number (GSTIN) from the Government of India. Once registered, a business can: Collect GST from customers Claim Input Tax Credit (ITC) File GST returns Issue GST-compliant tax invoices Conduct business legally under GST regulations A GSTIN is a 15-digit identification number linked to your PAN. Why GST Registration Matters GST registration is more than just a legal requirement. It offers several advantages, including: Legal recognition as a registered supplier Ability to claim Input Tax Credit Improved business credibility Easier expansion across India Eligibility to work with large companies and government organizations Better financial transparency Access to e-commerce marketplaces requiring GST registration Who Needs GST Registration in India? GST registration is mandatory in several situations. Let’s look at each one. 1. Businesses Crossing the Turnover Threshold If your annual aggregate turnover exceeds the prescribed limit, GST registration becomes mandatory. Current Threshold Limits Aggregate turnover includes: Taxable supplies Exempt supplies Exports Interstate supplies It excludes GST itself. 2. Businesses Selling Through E-commerce Platforms If you sell products through platforms such as: Amazon Flipkart Meesho Jiomart GST registration may be mandatory depending on the applicable provisions and the nature of supplies. 3. Interstate Suppliers Businesses making taxable interstate supplies may be required to obtain GST registration depending on the category of supply and applicable exemptions. Examples include: Selling products across state borders Providing services to clients in another state (subject to GST provisions) 4. Casual Taxable Persons Businesses operating temporarily in exhibitions, trade fairs, seasonal events, or temporary business locations generally require GST registration before commencing operations. Example: A handicraft seller participating in an exhibition in another state. 5. Non-Resident Taxable Persons Foreign businesses supplying goods or services in India must register under GST before starting business activities. 6. Businesses Required to Deduct or Collect Tax GST registration is compulsory for: TDS Deductors under GST TCS Collectors 7. Input Service Distributors (ISD) Organizations distributing input tax credits among branches require GST registration under the ISD mechanism. 8. Agents Supplying Goods on Behalf of Others Commission agents and businesses supplying goods on behalf of taxable persons may require GST registration. 9. E-commerce Operators Businesses operating online marketplaces themselves must obtain GST registration. Who Does NOT Need GST Registration? Many businesses legally operate without GST registration. Here are common situations. 1. Businesses Below the Threshold Limit If your annual turnover is below the prescribed GST limit and none of the compulsory registration provisions apply, GST registration is generally not mandatory. 2. Businesses Dealing Exclusively in Exempt Goods or Services Examples include certain: Healthcare services Educational services Agricultural produce Specific financial services Such businesses may not require GST registration if they deal exclusively in exempt supplies. 3. Agriculturists Farmers supplying produce grown from cultivation of land are generally exempt from GST registration for those activities. 4. Individuals Without Business Activity Employees earning a salary are not required to obtain GST registration. Similarly, pensioners and individuals without taxable business activities are generally not required to register. Can You Register Voluntarily? Yes. Businesses below the turnover threshold may voluntarily register under GST. Many startups choose voluntary registration because it offers several advantages. Benefits of Voluntary GST Registration Even if not mandatory, GST registration can help your business. Benefits include: Claim Input Tax Credit Improve business reputation Build customer confidence Sell across India more easily Work with large corporate clients Participate in government tenders Expand through online marketplaces Maintain better tax compliance When Should Startups Consider GST Registration? Startups should consider GST registration if they: Plan rapid expansion Expect turnover to grow quickly Purchase inventory with GST Want to claim Input Tax Credit Work with B2B clients Sell through e-commerce platforms Need GST invoices for customers Documents Required for GST Registration The registration process is completely online. Common documents include: PAN Card Aadhaar Card Passport-size photograph Business address proof Bank account details Business registration documents Digital Signature (where applicable) Authorization letter (if applicable) GST Registration Process The process generally involves: Step 1 Create an account on the GST Portal. Step 2 Complete Part A of the registration form. Step 3 Verify your mobile number and email. Step 4 Fill in business details. Step 5 Upload required documents. Step 6 Complete Aadhaar authentication (where applicable). Step 7 Submit the application. Step 8 Receive GSTIN after successful verification. Common Mistakes Businesses Make Avoid these common GST registration mistakes. Waiting until after crossing the turnover limit Using incorrect business details Uploading incomplete documents Selecting the wrong business constitution Incorrect HSN or SAC codes Delaying GST return filing after registration Ignoring compliance requirements Not updating changes in business details Penalties for Not Registering Under GST If GST registration is mandatory but a business fails to register, consequences may include: Monetary penalties as prescribed under the GST law Liability to pay applicable GST along with interest Compliance notices from tax authorities Business disruptions during inspections or assessments Timely registration helps avoid these issues and keeps your business compliant. GST Registration Decision Checklist Ask yourself these questions. Is my turnover above the prescribed limit? Am I selling through an e-commerce platform? Am I making taxable interstate supplies? Do I want to claim Input Tax Credit? Do I supply taxable goods or services? Do my customers require GST invoices? If you answered “Yes” to one or more of these
