Compliance Calendar: November 2026 to April 2027
Statutory due dates for income tax and TDS, GST, ROC, PF and ESI, and FEMA, month by month. Filter by area and add a month, or the whole period, to Google Calendar, Outlook or Apple Calendar. General information only.
November 2026
Add November 2026 to calendar-
Income tax / TDS Date passed
TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for October
Tax deducted or collected in October 2026.
Applies to: All TDS deductors and TCS collectors · TDS calculator →
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FEMA Date passed
Form ECB 2 for October
ECB drawdown / debt-servicing return (within 7 calendar days from end of month of transaction).
Applies to: Borrowers with an external commercial borrowing (LRN) · ECB compliance calculator →
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GST Date passed
GSTR-7 / GSTR-8 for October
GST TDS return (GSTR-7) and e-commerce TCS return (GSTR-8).
Applies to: Notified GST TDS deductors and e-commerce operators · GST due date calendar →
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GST Due today
GSTR-1 for October (monthly filers)
Statement of outward supplies.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
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Labour (PF / ESI) Due today
ESI Half-yearly Return of Contributions (Apr–Sep 2026)
Due 11 November / 12 May (42 days after 30 Sep / 31 Mar).
Applies to: Establishments covered by ESI · ESI calculator →
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GST
IFF for October (optional, QRMP)
Invoice furnishing facility for B2B invoices of the first two months of a quarter.
Applies to: Taxpayers in the QRMP scheme who choose to use it · GST due date calendar →
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Labour (PF / ESI)
PF deposit (ECR + challan) for October
Late payment: Interest 12% p.a. + damages (1% of arrears per month since 15 Jun 2024; check the EPF Scheme, 2026).
Applies to: Establishments covered by EPF · PF calculator →
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Labour (PF / ESI)
ESI contribution for October
Late payment: Interest 12% p.a. + graded damages (5% to 25% p.a. by length of delay).
Applies to: Establishments covered by ESI · ESI calculator →
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GST
GSTR-3B for October (monthly filers)
Summary return with payment of tax.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
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Income tax / TDS
ITR Filing (taxpayers under audit, companies)
For FY 2025-26 (AY 2026-27). Extended from 31 October 2026 to 21 November 2026 by CBDT Circular No. 07/2026 (transfer pricing cases stay at 30 November).
Applies to: Audit cases, companies. AY 2026-27: extended to 21 November 2026 (CBDT Circular 07/2026) · Income tax calculator →
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GST
PMT-06 for October (QRMP)
Monthly payment of tax for the first two months of a quarter.
Applies to: Taxpayers in the QRMP scheme · GST due date calendar →
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ROC / MCA
PAS-6 for Apr–Sep 2026
Reconciliation of share capital (unlisted public + larger pvt).
Applies to: Unlisted public companies (and private companies where the rule applies) · MCA late fee calculator →
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Income tax / TDS
ITR Filing (international / specified domestic TP)
For FY 2025-26 (AY 2026-27).
Applies to: Transfer pricing cases · Income tax calculator →
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GST
Last date to claim ITC for FY 2025-26
Input tax credit on FY 2025-26 invoices cannot be taken after 30 November 2026, or after the annual return is filed if that is earlier (Section 16(4)).
Applies to: All registered persons claiming ITC · GST ITC calculator →
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Labour (PF / ESI)
Bonus for FY 2025-26 to be paid
Due within 8 months of FY end (i.e. by 30 Nov). Default: Fine up to ₹50,000 (s.54 Code on Wages); repeat offence: imprisonment up to 3 months and / or fine up to ₹1 lakh.
Applies to: Employers covered by the bonus provisions of the Code on Wages · Bonus calculator →
No due dates for the selected areas this month.
December 2026
Add December 2026 to calendar-
Income tax / TDS
TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for November
Tax deducted or collected in November 2026.
Applies to: All TDS deductors and TCS collectors · TDS calculator →
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FEMA
Form ECB 2 for November
ECB drawdown / debt-servicing return (within 7 calendar days from end of month of transaction).
Applies to: Borrowers with an external commercial borrowing (LRN) · ECB compliance calculator →
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GST
GSTR-7 / GSTR-8 for November
GST TDS return (GSTR-7) and e-commerce TCS return (GSTR-8).
Applies to: Notified GST TDS deductors and e-commerce operators · GST due date calendar →
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GST
GSTR-1 for November (monthly filers)
Statement of outward supplies.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
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GST
IFF for November (optional, QRMP)
Invoice furnishing facility for B2B invoices of the first two months of a quarter.
Applies to: Taxpayers in the QRMP scheme who choose to use it · GST due date calendar →
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Income tax / TDS
Advance Tax – 3rd Instalment (75% cumulative)
Advance tax for Tax Year 2026-27. Interest applies on a shortfall.
Applies to: Taxpayers with annual tax (after TDS/TCS) of ₹10,000 or more · Advance tax calculator →
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Labour (PF / ESI)
PF deposit (ECR + challan) for November
Late payment: Interest 12% p.a. + damages (1% of arrears per month since 15 Jun 2024; check the EPF Scheme, 2026).
Applies to: Establishments covered by EPF · PF calculator →
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Labour (PF / ESI)
ESI contribution for November
Late payment: Interest 12% p.a. + graded damages (5% to 25% p.a. by length of delay).
Applies to: Establishments covered by ESI · ESI calculator →
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GST
GSTR-3B for November (monthly filers)
Summary return with payment of tax.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
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GST
PMT-06 for November (QRMP)
Monthly payment of tax for the first two months of a quarter.
Applies to: Taxpayers in the QRMP scheme · GST due date calendar →
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Income tax / TDS
Belated ITR (234F fee) and last date for a revised return without the s.234-I fee (revision allowed till 31 March)
For FY 2025-26 (AY 2026-27).
Applies to: For revisions or missed original filing · Late fee (234F) calculator →
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GST
GSTR-9 / GSTR-9C for FY 2025-26
Annual return and self-certified reconciliation statement.
Applies to: GSTR-9: aggregate turnover above ₹2 crore; GSTR-9C: above ₹5 crore · GST late fee calculator →
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ROC / MCA
AOC-4: Filing of financial statements with ROC (no additional fee until 31 December 2026)
For FY 2025-26. MCA General Circular No. 05/2026 dated 24 October 2026 allows the AOC-4 series for FY 2025-26 to be filed without additional fee up to 31 December 2026 (statutory date 30 October 2026 with an AGM on 30 September). Normal fees still apply; a form filed after 31 December 2026 pays additional fee from the original due date. The AGM date is not extended.
Applies to: Companies (OPCs follow a separate 180-day rule) · MCA late fee calculator →
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FEMA
Annual Performance Report (ODI)
Annual Performance Report for foreign entity (subsidiary / JV).
Applies to: Indian entities with an overseas subsidiary or joint venture · FEMA due dates →
No due dates for the selected areas this month.
January 2027
Add January 2027 to calendar-
Income tax / TDS
TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for December
Tax deducted or collected in December 2026.
Applies to: All TDS deductors and TCS collectors · TDS calculator →
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FEMA
Form ECB 2 for December
ECB drawdown / debt-servicing return (within 7 calendar days from end of month of transaction).
Applies to: Borrowers with an external commercial borrowing (LRN) · ECB compliance calculator →
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GST
GSTR-7 / GSTR-8 for December
GST TDS return (GSTR-7) and e-commerce TCS return (GSTR-8).
Applies to: Notified GST TDS deductors and e-commerce operators · GST due date calendar →
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GST
GSTR-1 for December (monthly filers)
Statement of outward supplies.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
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GST
GSTR-1 for Oct–Dec 2026 quarter (QRMP)
Quarterly statement of outward supplies.
Applies to: Taxpayers in the QRMP scheme · GST late fee calculator →
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Labour (PF / ESI)
PF deposit (ECR + challan) for December
Late payment: Interest 12% p.a. + damages (1% of arrears per month since 15 Jun 2024; check the EPF Scheme, 2026).
Applies to: Establishments covered by EPF · PF calculator →
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Labour (PF / ESI)
ESI contribution for December
Late payment: Interest 12% p.a. + graded damages (5% to 25% p.a. by length of delay).
Applies to: Establishments covered by ESI · ESI calculator →
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Labour (PF / ESI)
Delhi Labour Welfare Fund: contribution for Jul–Dec 2026
Half-yearly, per employee on the register at 30 June / 31 December; pay before 15 July and 15 January.
Applies to: Delhi establishments covered by the Act · Labour law due dates →
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GST
CMP-08 for Oct–Dec 2026 quarter
Statement-cum-challan for tax payable under the composition scheme.
Applies to: Composition taxpayers · GST due date calendar →
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GST
GSTR-3B for December (monthly filers)
Summary return with payment of tax.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
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GST
GSTR-3B for Oct–Dec 2026 quarter (QRMP, 22nd-day States)
Quarterly summary return with payment of tax. 22nd-day States and UTs: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
Applies to: QRMP taxpayers in the 22nd-day States and UTs (Delhi files by the 24th) · GST late fee calculator →
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GST
GSTR-3B for Oct–Dec 2026 quarter (QRMP, Delhi and 24th-day States)
Quarterly summary return with payment of tax.
Applies to: QRMP taxpayers in Delhi and all other States and UTs · GST late fee calculator →
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Income tax / TDS
TCS statement for Oct–Dec 2026 quarter (Form 143)
Quarterly TCS statement.
Applies to: All tax collectors · TDS calculator →
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Income tax / TDS
TDS statements for Oct–Dec 2026 quarter (Forms 138 / 140 / 144)
Quarterly TDS statements: Form 138 (salary), Form 140 (other resident payments), Form 144 (non-residents).
Applies to: All TDS deductors · TDS calculator →
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ROC / MCA
MGT-7 / MGT-7A: annual return (no additional fee until 31 January 2027)
For FY 2025-26. MCA General Circular No. 05/2026 dated 24 October 2026 allows MGT-7 / MGT-7A for FY 2025-26 to be filed without additional fee up to 31 January 2027 (statutory date 29 November 2026 with an AGM on 30 September). Normal fees still apply; a form filed after 31 January 2027 pays additional fee from the original due date.
Applies to: Companies (MGT-7A for small companies and OPCs) · MCA late fee calculator →
No due dates for the selected areas this month.
February 2027
Add February 2027 to calendar-
Income tax / TDS
TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for January
Tax deducted or collected in January 2027.
Applies to: All TDS deductors and TCS collectors · TDS calculator →
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FEMA
Form ECB 2 for January
ECB drawdown / debt-servicing return (within 7 calendar days from end of month of transaction).
Applies to: Borrowers with an external commercial borrowing (LRN) · ECB compliance calculator →
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GST
GSTR-7 / GSTR-8 for January
GST TDS return (GSTR-7) and e-commerce TCS return (GSTR-8).
Applies to: Notified GST TDS deductors and e-commerce operators · GST due date calendar →
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GST
GSTR-1 for January (monthly filers)
Statement of outward supplies.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
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GST
IFF for January (optional, QRMP)
Invoice furnishing facility for B2B invoices of the first two months of a quarter.
Applies to: Taxpayers in the QRMP scheme who choose to use it · GST due date calendar →
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Labour (PF / ESI)
PF deposit (ECR + challan) for January
Late payment: Interest 12% p.a. + damages (1% of arrears per month since 15 Jun 2024; check the EPF Scheme, 2026).
Applies to: Establishments covered by EPF · PF calculator →
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Labour (PF / ESI)
ESI contribution for January
Late payment: Interest 12% p.a. + graded damages (5% to 25% p.a. by length of delay).
Applies to: Establishments covered by ESI · ESI calculator →
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GST
GSTR-3B for January (monthly filers)
Summary return with payment of tax.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
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GST
PMT-06 for January (QRMP)
Monthly payment of tax for the first two months of a quarter.
Applies to: Taxpayers in the QRMP scheme · GST due date calendar →
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Labour (PF / ESI)
Annual return under the OSH Code for calendar year 2026
Due last day of February (for previous calendar year); state rules may differ.
Applies to: Establishments covered by the OSH Code · Labour law due dates →
No due dates for the selected areas this month.
March 2027
Add March 2027 to calendar-
Income tax / TDS
TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for February
Tax deducted or collected in February 2027.
Applies to: All TDS deductors and TCS collectors · TDS calculator →
-
FEMA
Form ECB 2 for February
ECB drawdown / debt-servicing return (within 7 calendar days from end of month of transaction).
Applies to: Borrowers with an external commercial borrowing (LRN) · ECB compliance calculator →
-
GST
GSTR-7 / GSTR-8 for February
GST TDS return (GSTR-7) and e-commerce TCS return (GSTR-8).
Applies to: Notified GST TDS deductors and e-commerce operators · GST due date calendar →
-
GST
GSTR-1 for February (monthly filers)
Statement of outward supplies.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
-
GST
IFF for February (optional, QRMP)
Invoice furnishing facility for B2B invoices of the first two months of a quarter.
Applies to: Taxpayers in the QRMP scheme who choose to use it · GST due date calendar →
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Income tax / TDS
Advance Tax – 4th Instalment (100% cumulative)
Advance tax for Tax Year 2026-27. Interest applies on a shortfall. Presumptive-scheme taxpayers (44AD / 44ADA, now Section 58) pay 100% in this single instalment.
Applies to: Taxpayers with annual tax (after TDS/TCS) of ₹10,000 or more · Advance tax calculator →
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Labour (PF / ESI)
PF deposit (ECR + challan) for February
Late payment: Interest 12% p.a. + damages (1% of arrears per month since 15 Jun 2024; check the EPF Scheme, 2026).
Applies to: Establishments covered by EPF · PF calculator →
-
Labour (PF / ESI)
ESI contribution for February
Late payment: Interest 12% p.a. + graded damages (5% to 25% p.a. by length of delay).
Applies to: Establishments covered by ESI · ESI calculator →
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GST
GSTR-3B for February (monthly filers)
Summary return with payment of tax.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
-
GST
PMT-06 for February (QRMP)
Monthly payment of tax for the first two months of a quarter.
Applies to: Taxpayers in the QRMP scheme · GST due date calendar →
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Income tax / TDS
Last date for a revised return for AY 2026-27
A return for FY 2025-26 can be revised up to 31 March 2027; a Section 234-I fee applies to revisions after 31 December 2026.
Applies to: Taxpayers correcting a return already filed · Income tax due dates →
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Income tax / TDS
Last date for an updated return (ITR-U) for AY 2022-23
An updated return for AY 2022-23 (FY 2021-22) can be filed up to 31 March 2027, 48 months from the end of the assessment year, with additional tax of 70% of the tax and interest in this last year (25% within 12 months, 50% within 24, 60% within 36). It cannot reduce tax, increase a refund or report a loss. Also on this date the 25% band ends for AY 2025-26.
Applies to: Taxpayers who missed or under-reported income · ITR-U updated return guide → · ITR-U calculator →
No due dates for the selected areas this month.
April 2027
Add April 2027 to calendar-
FEMA
Form ECB 2 for March
ECB drawdown / debt-servicing return (within 7 calendar days from end of month of transaction).
Applies to: Borrowers with an external commercial borrowing (LRN) · ECB compliance calculator →
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GST
GSTR-7 / GSTR-8 for March
GST TDS return (GSTR-7) and e-commerce TCS return (GSTR-8).
Applies to: Notified GST TDS deductors and e-commerce operators · GST due date calendar →
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GST
GSTR-1 for March (monthly filers)
Statement of outward supplies.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
-
GST
GSTR-1 for Jan–Mar 2027 quarter (QRMP)
Quarterly statement of outward supplies.
Applies to: Taxpayers in the QRMP scheme · GST late fee calculator →
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Labour (PF / ESI)
PF deposit (ECR + challan) for March
Late payment: Interest 12% p.a. + damages (1% of arrears per month since 15 Jun 2024; check the EPF Scheme, 2026).
Applies to: Establishments covered by EPF · PF calculator →
-
Labour (PF / ESI)
ESI contribution for March
Late payment: Interest 12% p.a. + graded damages (5% to 25% p.a. by length of delay).
Applies to: Establishments covered by ESI · ESI calculator →
-
GST
CMP-08 for Jan–Mar 2027 quarter
Statement-cum-challan for tax payable under the composition scheme.
Applies to: Composition taxpayers · GST due date calendar →
-
GST
GSTR-3B for March (monthly filers)
Summary return with payment of tax.
Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
-
GST
GSTR-3B for Jan–Mar 2027 quarter (QRMP, 22nd-day States)
Quarterly summary return with payment of tax. 22nd-day States and UTs: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
Applies to: QRMP taxpayers in the 22nd-day States and UTs (Delhi files by the 24th) · GST late fee calculator →
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GST
GSTR-3B for Jan–Mar 2027 quarter (QRMP, Delhi and 24th-day States)
Quarterly summary return with payment of tax.
Applies to: QRMP taxpayers in Delhi and all other States and UTs · GST late fee calculator →
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GST
ITC-04 for Oct 2026–Mar 2027 (or the full year)
Details of goods sent to and received from job workers: half-yearly where AATO is above ₹5 crore, annual otherwise.
Applies to: Principals sending goods for job work · GST due date calendar →
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Income tax / TDS
TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for March
Tax deducted in March 2027 is due by 30 April (by the same day for government deductors); tax collected (TCS) in March is due by 7 April.
Applies to: All TDS deductors and TCS collectors · TDS calculator →
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ROC / MCA
MSME-1 for Oct 2026–Mar 2027
Outstanding dues to MSME vendors (over 45 days). Late filing: No additional fee; penalty ₹20,000 + ₹1,000/day (max ₹3 lakh) on company and each officer (s.405(4)).
Applies to: Companies with MSME supplier dues over 45 days · ROC due date calendar →
No due dates for the selected areas this month.
Adding the dates to your calendar
- Google Calendar: download the .ics file, then open Google Calendar on a computer, go to Settings → Import & export → Import, and choose the file.
- Outlook: open the .ics file, or use File → Open & Export → Import/Export.
- Apple Calendar (iPhone, Mac): open the downloaded file and choose the calendar to add it to.
Each file holds all-day entries with a reminder three days before. The download follows the areas ticked above. Importing the same file again updates the entries rather than duplicating them in most calendar apps.
Points to note
- Income-tax Act, 2025: returns and payments for Tax Year 2026-27 use the new forms, such as Form 138 / 140 / 144 for TDS statements and Form 143 for TCS. Returns for FY 2025-26 (AY 2026-27) are filed under the 1961 Act. See the Income Tax Act 2025 guide.
- ROC dates for AOC-4, MGT-7 and ADT-1 run from the date of the AGM; the dates above assume the AGM is held on 30 September. For FY 2025-26, MCA General Circular No. 05/2026 lets AOC-4 be filed without additional fee up to 31 December 2026 and MGT-7 / MGT-7A up to 31 January 2027; the AGM date is not extended. The ROC due date calendar explains each form.
- DIR-3 KYC is now filed once every three financial years, by 30 June. Directors whose KYC was up to date under the old yearly system are next due by 30 June 2028, so it does not fall in this period. Check your DIN with the DIN KYC reminder.
- GST QRMP taxpayers in Delhi file the quarterly GSTR-3B by the 24th; the 22nd applies in the States listed against that entry.
- State laws such as professional tax and labour welfare fund vary. Delhi does not levy professional tax.