Compliance Calendar: September 2026 to February 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.

Dates can change. These are the statutory due dates. CBDT, CBIC, MCA, EPFO, ESIC and RBI can extend them by notification or circular, so check the official portal before filing. Last reviewed 26 September 2026.

Add all six months (.ics) Email reminders

September 2026

Add September 2026 to calendar

7Mon
Income tax / TDS Date passed
TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for August

Tax deducted or collected in August 2026.

Applies to: All TDS deductors and TCS collectors · TDS calculator →
7Mon
FEMA Date passed
Form ECB 2 for August

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 →
10Thu
GST Date passed
GSTR-7 / GSTR-8 for August

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 →
11Fri
GST Date passed
GSTR-1 for August (monthly filers)

Statement of outward supplies.

Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
13Sun
GST Date passed
IFF for August (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 →
15Tue
Income tax / TDS Date passed
Advance Tax – 2nd Instalment (45% 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 →
15Tue
Labour (PF / ESI) Date passed
PF deposit (ECR + challan) for August

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 →
15Tue
Labour (PF / ESI) Date passed
ESI contribution for August

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 →
20Sun
GST Date passed
GSTR-3B for August (monthly filers)

Summary return with payment of tax.

Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
25Fri
GST Date passed
PMT-06 for August (QRMP)

Monthly payment of tax for the first two months of a quarter.

Applies to: Taxpayers in the QRMP scheme · GST due date calendar →
30Wed
Income tax / TDS
Tax Audit Report (Form 3CA/3CB with 3CD for FY 2025-26; Form 26 from Tax Year 2026-27)

For FY 2025-26 (AY 2026-27).

Applies to: Sec 44AB (Section 63 of the 2025 Act): business > ₹1 Cr (₹10 Cr if cash receipts and payments are each within 5%) / professional > ₹50 L · Income tax calculator →
30Wed
ROC / MCA
Annual general meeting for FY 2025-26 (last date)

An AGM is held within six months of the financial year end (Section 96); a company's first AGM can be held within nine months of its first financial year end. The ADT-1, AOC-4 and MGT-7 dates in this calendar assume an AGM on 30 September 2026.

Applies to: Companies other than one person companies · ROC due date calendar →

October 2026

Add October 2026 to calendar

November 2026

Add November 2026 to calendar

7Sat
Income tax / TDS
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 →
7Sat
FEMA
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 →
10Tue
GST
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 →
11Wed
GST
GSTR-1 for October (monthly filers)

Statement of outward supplies.

Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
11Wed
Labour (PF / ESI)
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 →
13Fri
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 →
15Sun
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 →
15Sun
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 →
20Fri
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 →
25Wed
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 →
29Sun
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 →
29Sun
ROC / MCA
MGT-7 / MGT-7A: annual return

For FY 2025-26. Due within 60 days of AGM (usually 29 Nov); this date assumes an AGM on 30 September 2026. Late filing: Additional fee ₹100 per day, no cap.

Applies to: Companies (MGT-7A for small companies and OPCs) · MCA late fee calculator →
30Mon
Income tax / TDS
ITR Filing (international / specified domestic TP)

For FY 2025-26 (AY 2026-27).

Applies to: Transfer pricing cases · Income tax calculator →
30Mon
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 →
30Mon
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 →

December 2026

Add December 2026 to calendar

7Mon
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 →
7Mon
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 →
10Thu
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 →
11Fri
GST
GSTR-1 for November (monthly filers)

Statement of outward supplies.

Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
13Sun
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 →
15Tue
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 →
15Tue
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 →
15Tue
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 →
20Sun
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 →
25Fri
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 →
31Thu
Income tax / TDS
Belated ITR (234F fee); revised ITR without fee (revision allowed till 31 March, with s.234-I fee)

For FY 2025-26 (AY 2026-27).

Applies to: For revisions or missed original filing · Late fee (234F) calculator →
31Thu
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 →
31Thu
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 →

January 2027

Add January 2027 to calendar

7Thu
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 →
7Thu
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 →
10Sun
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 →
11Mon
GST
GSTR-1 for December (monthly filers)

Statement of outward supplies.

Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
13Wed
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 →
15Fri
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 →
15Fri
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 →
15Fri
Labour (PF / ESI)
Delhi Labour Welfare Fund: December 2026 contribution

Half-yearly for June and December; deposit / return by 15 July and 15 January.

Applies to: Delhi establishments covered by the Act · Labour law due dates →
18Mon
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 →
20Wed
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 →
22Fri
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 →
24Sun
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 →
31Sun
Income tax / TDS
TCS statement for Oct–Dec 2026 quarter (Form 143)

Quarterly TCS statement.

Applies to: All tax collectors · TDS calculator →
31Sun
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 →

February 2027

Add February 2027 to calendar

7Sun
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 →
7Sun
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 →
10Wed
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 →
11Thu
GST
GSTR-1 for January (monthly filers)

Statement of outward supplies.

Applies to: Registered persons not in the QRMP scheme · GST late fee calculator →
13Sat
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 →
15Mon
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 →
15Mon
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 →
20Sat
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 →
25Thu
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 →
28Sun
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 →

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. 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.

Related free tools

Income tax due dates →GST due date calendar →ROC due date calendar →Labour law due dates →FEMA due dates → Advance tax calculator → GST late fee calculator → MCA late fee calculator → Recent regulatory updates → Glossary of tax terms →

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

Compliance Calendar: September 2026 to February 2027

September 2026

TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for August

Form ECB 2 for August

GSTR-7 / GSTR-8 for August

GSTR-1 for August (monthly filers)

IFF for August (optional, QRMP)

Advance Tax – 2nd Instalment (45% cumulative)

PF deposit (ECR + challan) for August

ESI contribution for August

GSTR-3B for August (monthly filers)

PMT-06 for August (QRMP)

Tax Audit Report (Form 3CA/3CB with 3CD for FY 2025-26; Form 26 from Tax Year 2026-27)

Annual general meeting for FY 2025-26 (last date)

October 2026

New export regulations take effect

TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for September

Form ECB 2 for September

GSTR-7 / GSTR-8 for September

GSTR-1 for September (monthly filers)

GSTR-1 for Jul–Sep 2026 quarter (QRMP)

ADT-1: Intimation of auditor appointment

PF deposit (ECR + challan) for September

ESI contribution for September

CMP-08 for Jul–Sep 2026 quarter

GSTR-3B for September (monthly filers)

GSTR-3B for Jul–Sep 2026 quarter (QRMP, 22nd-day States)

GSTR-3B for Jul–Sep 2026 quarter (QRMP, Delhi and 24th-day States)

ITC-04 for Apr–Sep 2026

Form 8: LLP Statement of Account and Solvency

AOC-4: Filing of financial statements with ROC

ITR Filing (taxpayers under audit, companies)

TCS statement for Jul–Sep 2026 quarter (Form 143)

TDS statements for Jul–Sep 2026 quarter (Forms 138 / 140 / 144)

MSME-1 for Apr–Sep 2026

November 2026

TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for October

Form ECB 2 for October

GSTR-7 / GSTR-8 for October

GSTR-1 for October (monthly filers)

ESI Half-yearly Return of Contributions (Apr–Sep 2026)

IFF for October (optional, QRMP)

PF deposit (ECR + challan) for October

ESI contribution for October

GSTR-3B for October (monthly filers)

PMT-06 for October (QRMP)

PAS-6 for Apr–Sep 2026

MGT-7 / MGT-7A: annual return

ITR Filing (international / specified domestic TP)

Last date to claim ITC for FY 2025-26

Bonus for FY 2025-26 to be paid

December 2026

TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for November

Form ECB 2 for November

GSTR-7 / GSTR-8 for November

GSTR-1 for November (monthly filers)

IFF for November (optional, QRMP)

Advance Tax – 3rd Instalment (75% cumulative)

PF deposit (ECR + challan) for November

ESI contribution for November

GSTR-3B for November (monthly filers)

PMT-06 for November (QRMP)

Belated ITR (234F fee); revised ITR without fee (revision allowed till 31 March, with s.234-I fee)

GSTR-9 / GSTR-9C for FY 2025-26

Annual Performance Report (ODI)

January 2027

TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for December

Form ECB 2 for December

GSTR-7 / GSTR-8 for December

GSTR-1 for December (monthly filers)

GSTR-1 for Oct–Dec 2026 quarter (QRMP)

PF deposit (ECR + challan) for December

ESI contribution for December

Delhi Labour Welfare Fund: December 2026 contribution

CMP-08 for Oct–Dec 2026 quarter

GSTR-3B for December (monthly filers)

GSTR-3B for Oct–Dec 2026 quarter (QRMP, 22nd-day States)

GSTR-3B for Oct–Dec 2026 quarter (QRMP, Delhi and 24th-day States)

TCS statement for Oct–Dec 2026 quarter (Form 143)

TDS statements for Oct–Dec 2026 quarter (Forms 138 / 140 / 144)