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.
Managing recurring statutory deadlines under Indian tax and corporate law is essential to avoid automated late-filing fees, 18% to 24% annual interest on delayed tax payments, blocked input tax credit, and director disqualification for repeated ROC defaults. Below is the practitioner-verified statutory due date calendar for FY 2025-26 (AY 2026-27) — the financial year currently in progress.
Framing Note: Every date in this calendar is governed by the Income-tax Act, 1961, the CGST/State GST Acts, and the Companies Act, 2013 as they stand for FY 2025-26 / AY 2026-27. The Income Tax Act, 2025 applies only to income earned from Tax Year 2026-27 onward (1 April 2026) and does not alter any date below. From Tax Year 2026-27, compliance calendars will be framed around the new Act's "Tax Year" concept (Section 11) rather than the familiar Previous Year / Assessment Year split — a separate calendar will apply once that year begins. Do not apply Tax Year 2026-27 terminology or provisions to any FY 2025-26 filing.
1. Recurring Monthly Statutory Deadlines
| Due Date | Statutory Obligation | Governing Law |
|---|---|---|
| 7th of Every Month | Deposit of TDS & TCS deducted/collected 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 of Following Month (Quarterly, Category X states) | Filing of GSTR-3B under QRMP Scheme for southern/western states (including Chhattisgarh) | CGST & State GST Acts |
| 24th of Following Month (Quarterly, Category Y states) | Filing of GSTR-3B under QRMP Scheme for northern/eastern states | CGST & State GST Acts |
Practical Note: Chhattisgarh falls in Category X for QRMP purposes, so QRMP taxpayers registered in Raipur or Jayapatna file their quarterly GSTR-3B by the 22nd of the month following the quarter, not the 24th. Confirm your GSTIN's category on the GST portal before relying on either date, since it is state-of-registration specific rather than firm-specific.
2. Quarterly Compliance Deadlines (Advance Tax, TDS/TCS Returns & MCA Forms)
| Quarter Ending | Advance Tax (Section 208) | TDS Return (24Q/26Q/27Q) | TCS Return (27EQ) | MCA Form |
|---|---|---|---|---|
| Q1 (Apr – Jun) | 15th June (up to 15% of estimated liability) | 31st July | 15th July | DPT-3: 30th June |
| Q2 (Jul – Sep) | 15th September (up to 45% cumulative) | 31st October | 15th October | MSME-1: 31st October |
| Q3 (Oct – Dec) | 15th December (up to 75% cumulative) | 31st January | 15th January | — |
| Q4 (Jan – Mar) | 15th March (100% cumulative) | 31st May (for the Jan–Mar quarter) | 15th May | MSME-1: 30th April |
MSME Form-1 is a half-yearly return (not truly quarterly) covering outstanding payments to micro and small enterprise suppliers beyond 45 days — filed for the April–September half by 31st October, and for the October–March half by 30th April of the following year.
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 (Statement & Certificate of Donations) | Charitable Trusts & Section 80G-registered NGOs |
| 30th June 2026 | Form DPT-3 (Annual Return of Deposits) | All Private Limited & Public Companies |
| 31st July 2026 | ITR-1 & ITR-2 (Salaried Individuals, HUFs with no business income) | Non-audit individual taxpayers |
| 31st August 2026 | ITR-3 & ITR-4 (Non-Audit Business/Professional & Presumptive Cases) | Proprietorships, professionals, and presumptive taxpayers not liable for audit |
| 30th September 2026 | Tax Audit Report (Form 3CA-3CD / 3CB-3CD) | Businesses and professionals exceeding Section 44AB thresholds |
| 30th September 2026 | Form 10B / Form 10BB Audit Report | Section 12A/12AB Registered Trusts requiring audit |
| 30th October 2026 | Form AOC-4 / AOC-4 XBRL (Financial Statements) | Within 30 days of AGM, for companies whose AGM falls by 30th September 2026 |
| 31st October 2026 | ITR-3, ITR-5, ITR-6 (Companies, LLPs & Firms Liable to Audit; Transfer Pricing Cases follow at 30th November) | Companies, audited firms/LLPs, and partners of audited firms |
| 29th November 2026 | Form MGT-7 / MGT-7A (Annual Return) | Within 60 days of AGM, for companies whose AGM falls by 30th September 2026 |
| 31st December 2026 | GSTR-9 & GSTR-9C (Annual Return & Reconciliation Statement) | GST-registered entities with turnover exceeding ₹2 crore (GSTR-9) / ₹5 crore (GSTR-9C) |
Practical Warning: The ITR due date for non-audit ITR-3 and ITR-4 filers — proprietors, professionals, and presumptive-scheme taxpayers not liable for tax audit — is 31st August 2026, one month later than the 31st July 2026 deadline that applies to salaried individuals filing ITR-1 or ITR-2. This is a permanent statutory change and not a one-off relaxation; do not assume every non-corporate taxpayer shares the same July deadline. Missing the applicable date pushes the return into belated status under Section 139(4), with interest under Section 234A and the loss of the option to carry forward certain losses.
4. Filing Sequence Dependencies to Watch
- AOC-4 before MGT-7: MGT-7/MGT-7A cannot be filed until AOC-4 is successfully processed by the MCA, since the annual return draws financial data from the filed financial statements — plan AOC-4 filing with a buffer rather than at the last hour.
- Tax audit before ITR (audit cases): The 30th September 2026 tax audit report deadline exists precisely because it must be completed and uploaded before the audited ITR (due 31st October 2026) can be validated and filed.
- GSTR-1 before GSTR-3B: Outward supply data in GSTR-1 auto-populates liability in GSTR-3B; a delayed or incorrect GSTR-1 cascades into GSTR-3B errors and downstream input tax credit mismatches for the recipient.
- Form 10BD before Form 10BE: Trusts must file the donation statement (Form 10BD) before the system-generated donor certificate (Form 10BE) can be downloaded and issued.
5. Practical Compliance Checklist
- Confirm your entity's GSTR-3B category (monthly, or QRMP with 22nd/24th split) at the start of FY 2025-26 rather than assuming it carries over automatically.
- Calendar the 31st July / 31st August ITR split correctly based on whether the taxpayer has business or professional income requiring ITR-3/ITR-4.
- Build a two-week buffer ahead of the 30th September tax audit deadline for audit-case clients, given the downstream dependency on the 31st October ITR filing.
- Track AOC-4 and MGT-7 dates relative to each company's actual AGM date, not a generic assumption — the 30-day and 60-day counters run from AGM date, not financial year-end.
- Treat the 31st December GSTR-9/9C deadline as the final checkpoint for annual GST reconciliation, not a fresh filing exercise — monthly GSTR-1/3B data should already be reconciled well before this date.
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Authored by CA Rabi Agrawal & Practice Team
Rabi Agrawal & Associates, Chartered Accountants — Head Office Raipur (CG), Branch Office Jayapatna (Odisha).