Month-by-month statutory compliance due date master calendar for Indian businesses, private limited companies, LLPs, and partnership firms covering GST, Income Tax, TDS, and MCA deadlines.
In This Article
3 SectionsStatutory Compliance Due Date Calendar FY 2025-26 & AY 2026-27: GST, ITR, TDS & MCA
Managing recurring statutory deadlines under Indian tax and corporate laws is essential to avoid automated late filing fees, 18% to 24% annual interest penalties, blocked input tax credit, and director disqualification. Below is the practitioner-verified statutory due date calendar for FY 2025-26 (AY 2026-27).
1. Recurring Monthly Statutory Deadlines
| Due Date | Statutory Obligation | Enacted Authority & Act |
|---|---|---|
| 7th of Every Month | Deposit of TDS & TCS deducted during the preceding month | Income-tax Act, 1961 |
| 11th of Every Month | Filing of GSTR-1 (Outward Supplies for Monthly Taxpayers) | CGST & State GST Acts |
| 13th of Every Month | Invoice Furnishing Facility (IFF) for QRMP Taxpayers | CGST & State GST Acts |
| 15th of Every Month | EPF & ESIC monthly contribution deposit and ECR filing | EPFO & ESIC Regulations |
| 20th of Every Month | Filing of GSTR-3B (Summary Return & Tax Payment for Monthly Taxpayers) | CGST & State GST Acts |
| 22nd / 24th of Month (Quarterly) | Filing of GSTR-3B under QRMP Scheme (State Category Wise) | CGST & State GST Acts |
2. Quarterly Compliance Deadlines (TDS, Advance Tax & ROC)
| Quarter Ending | Advance Tax (Sec 208) | TDS Return (24Q/26Q/27Q) | TCS Return (27EQ) | MCA Form DPT-3 / MSME-1 |
|---|---|---|---|---|
| Q1 (Apr – Jun) | 15th June (15%) | 31st July | 15th July | 30th June (DPT-3) |
| Q2 (Jul – Sep) | 15th September (45%) | 31st October | 15th October | 31st October (MSME-1) |
| Q3 (Oct – Dec) | 15th December (75%) | 31st January | 15th January | — |
| Q4 (Jan – Mar) | 15th March (100%) | 31st May | 15th May | 30th April (MSME-1) |
3. Annual Statutory Filing Deadlines (FY 2025-26 / AY 2026-27)
| Due Date | Statutory Return / Form | Applicable Taxpayers |
|---|---|---|
| 31st May 2026 | Form 10BD & Form 10BE | Charitable Trusts & Section 80G NGOs |
| 30th June 2026 | Form DPT-3 (Return of Deposits) | All Private Limited & Public Companies |
| 31st July 2026 | ITR-1, ITR-2, ITR-4 (Non-Audit Cases) | Individuals, Salaried, HUFs & Non-Audit Businesses |
| 30th September 2026 | Tax Audit Report (Form 3CA/3CB-3CD) | Businesses exceeding Section 44AB thresholds |
| 30th September 2026 | Form 10B / Form 10BB Audit | Section 12A/12AB Registered Trusts |
| 31st October 2026 | ITR-3, ITR-5, ITR-6 (Corporate & Tax Audit Cases) | Companies, Audited Firms, LLPs & Partners |
| 30th October 2026 | Form AOC-4 / AOC-4 XBRL (Financial Statements) | Within 30 days of AGM for Companies |
| 29th November 2026 | Form MGT-7 / MGT-7A (Annual Return) | Within 60 days of AGM for Companies |
| 31st December 2026 | GSTR-9 & GSTR-9C (Annual Return & Reconciliation) | GST Registered entities with turnover > ₹2 Cr / ₹5 Cr |
For synchronized corporate compliance management and partner-led filings in Raipur, connect with our Statutory Filing Team.
Authored by CA Rabi Agrawal & Practice Team
Rabi Agrawal & Associates, Chartered Accountants — Head Office Raipur (CG), Branch Office Jayapatna (Odisha).