What does this compliance calendar cover?

Month-by-month statutory deadlines for FY 2026-27 in India, covering GST returns, TDS payments and returns, income tax, ROC/MCA filings, PF and ESI.

How should I use the calendar?

Check the current month's section each month and diarise the due dates that apply to your entity type, so filings are made before penalties and late fees apply.

What happens if a deadline is missed?

Late filings typically attract late fees, interest and in some cases penalties under the respective law; the safest course is to file before the listed due date.

Compliance Calendar 2026-27 | Monthly Statutory Deadlines

Recurring Monthly Deadlines

7th of every month — TDS deposit for the previous month (Section 200). Government deductors: TDS deposit by same day as payment.
10th of every month — GSTR-7 (TDS by GSTIN), GSTR-8 (TCS by e-commerce operator) for the previous month.
11th of every month — GSTR-1 (outward supplies) for taxpayers with turnover above ₹5 crore (or those who opted out of QRMP).
13th of every month — GSTR-1 (IFF for QRMP taxpayers, optional uploading of B2B invoices).
15th of every month — Provident Fund (PF) and Employee State Insurance (ESI) contribution deposit for the previous month.
20th of every month — GSTR-3B (return-cum-payment) for taxpayers with turnover above ₹5 crore (and non-QRMP taxpayers).
22nd / 24th of every month — GSTR-3B for QRMP taxpayers (state-wise — 22nd for Group I, 24th for Group II) for the quarter, or PMT-06 monthly tax payment for first two months of quarter.
25th of every month — Professional Tax (PT) — state-specific; Maharashtra, Karnataka, West Bengal commonly fall here.
30th/31st of every month — TCS quarterly return Form 27EQ (last month of quarter).

Quarterly Deadlines

15 June — Advance Tax — 1st instalment (15% for non-corporate, 15% for corporate).
15 September — Advance Tax — 2nd instalment (45% cumulative).
15 December — Advance Tax — 3rd instalment (75% cumulative).
15 March — Advance Tax — 4th instalment (100% cumulative).
31 July / 31 October / 31 January / 31 May — Quarterly TDS returns: Form 24Q (salaries), 26Q (other than salary), 27Q (non-resident).

Annual Deadlines — FY 2026-27

Next key deadlines (as of 10 July 2026)

15 July 2026 — FLA Return (FEMA) for FY 2025-26 on the RBI FLAIR portal — mandatory for every company/LLP with FDI or ODI. FLA return filing help
31 July 2026 — ITR for non-audit taxpayers (AY 2026-27) and Q1 TDS returns (24Q/26Q/27Q).
31 August 2026 — CCFS-2026 amnesty closes — regularise pending AOC-4/MGT-7 at 90% fee waiver. CCFS-2026 guide

April 2026 Completed

30 April 2026 — Form INC-22A (ACTIVE) — applicable to companies; LLP Form 11 — Annual Return for LLP for FY 2025-26.
30 April 2026 — Filing of TDS for March 2026 (extended timeline for March deductions).

May 2026 Completed

30 May 2026 — Form 11 (LLP Annual Return).
31 May 2026 — Form 61B (FATCA/CRS reporting) for the preceding calendar year.
31 May 2026 — Form 61A (Statement of Financial Transactions — SFT) for FY 2025-26.

June 2026 Completed

15 June 2026 — Form 16 issuance to employees (TDS certificate for FY 2025-26).
15 June 2026 — First instalment of Advance Tax for FY 2026-27.
30 June 2026 — Form 1 (Equalization Levy annual statement) for FY 2025-26.
30 June 2026 — DPT-3 (Deposit return) — companies that have accepted deposits or have outstanding loans.

July 2026

31 July 2026 — ITR filing for non-audit individuals/HUFs/firms for AY 2026-27.
31 July 2026 — Form 24Q/26Q/27Q quarterly TDS returns for Q1.

August 2026

31 August 2026 — CCFS-2026 closes (extended deadline) — last date to regularise pending AOC-4/MGT-7 filings at 90% waiver of additional fees under the Companies Compliance Facilitation Scheme, 2026. Originally 15 July 2026, extended by MCA. Complete CCFS-2026 guide.

September 2026

30 September 2026 — Tax Audit Report (Form 3CA/3CB/3CD) and ITR filing for audit cases under Section 44AB.
30 September 2026 — Annual General Meeting (AGM) — must be held within 6 months of FY end for companies with FY ending 31 March 2026.
30 September 2026 — DIR-3 KYC (Director KYC).

October 2026

30 October 2026 — AOC-4 (Financial Statements) for companies, within 30 days of AGM.
31 October 2026 — Transfer Pricing Report (Form 3CEB) and ITR filing for entities with TP applicability.
31 October 2026 — Q2 quarterly TDS returns (24Q/26Q/27Q).

November 2026

29 November 2026 — MGT-7 / MGT-7A (Annual Return) for companies, within 60 days of AGM.
30 November 2026 — ITR filing for entities with TP audit applicability (Form 3CEB) — deadline for ITR-7 trusts.

December 2026

15 December 2026 — Third Advance Tax instalment (75% cumulative).
31 December 2026 — Belated/revised ITR filing for AY 2026-27 (under Section 139(4)/139(5)).
31 December 2026 — APR (Annual Performance Report) for ODI investments — within 60 days of foreign entity's accounts finalisation, or 31 December, whichever earlier.

January 2027

31 January 2027 — Q3 quarterly TDS returns (24Q/26Q/27Q).

February-March 2027

15 March 2027 — Final Advance Tax instalment (100%).
31 March 2027 — Form 67 (Foreign Tax Credit) filing for AY 2026-27 belated returns.
31 March 2027 — Equalization Levy deposit deadline for FY 2026-27 (note: must be deposited within FY for deduction allowability).

GST Annual Deadlines

31 December 2026 — GSTR-9 / GSTR-9C (Annual Return / Reconciliation Statement) for FY 2025-26.
30 April 2026 — Letter of Undertaking (LUT) filing for export without payment of IGST for FY 2026-27.

Sector-Specific Key Dates

BRSR (Listed Top 1,000) — disclosed in Annual Report; effectively concurrent with AOC-4 timeline.
SBO Reporting — BEN-2 within 30 days of any change; annual review embedded in MGT-7.
FC-GPR / FC-TRS (FEMA) — within 30 days of allotment / transfer.
FLA Return (FEMA) — by 15 July annually (foreign liabilities and assets).
RBI Master Directions — vary by sector (NBFC, Payment Aggregator, IFSC).

Penalty Snapshot for Common Misses

Late TDS deposit — interest 1% per month till deduction, 1.5% per month till deposit (Section 201/201(1A)).
Late TDS return — late fee ₹200/day (Section 234E), capped at TDS amount.
Late GSTR-3B — late fee ₹50/day (₹20/day for NIL), capped at ₹5,000 per return.
Late ROC filing (AOC-4, MGT-7) — additional fee ₹100/day per form, no cap.
Late ITR (audit cases) — Section 234A interest 1% per month plus penalty up to ₹5,000 (₹10,000 if filed after 31 December).
Section 43B(h) — MSME payment delay — disallowance of expense till payment.
Equalization Levy non-deposit within FY — full disallowance under Section 40(a)(ib).

How Virtual Auditor Manages Compliance for Clients

Every Virtual Auditor compliance engagement includes: (a) personalised compliance calendar mapped to your entity profile and registrations; (b) automated reminders 30, 15, and 7 days before each deadline; (c) named CA owner with single point of contact; (d) post-deadline confirmation with acknowledgment receipts; (e) quarterly compliance review meeting; (f) escalation to partner for any deviation. Fees are fixed monthly with full transparency.

Get Your Personalised Compliance Calendar

Free 30-minute consultation with CA V. Viswanathan to review your entity's specific obligations. Call +91 99622 60333 or email support@virtualauditor.in.

India Compliance Calendar — FY 2026-27