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
April 2026
- 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
- 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
- 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.
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).
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