Key Takeaways
- FY 2026-27 runs from April 1, 2026 to March 31, 2027. This calendar covers every major filing deadline during and immediately after this period.
- Goods and Services Tax (GST) monthly filers must file GSTR-3B by the 20th of each month and GSTR-1 by the 11th. Quarterly filers under QRMP file GSTR-3B by the 22nd/24th after each quarter.
- Tax Deducted at Source (TDS) returns are due quarterly: July 31, October 31, January 31, and May 31.
- Income Tax Returns (ITR) for FY 2025-26 are due between July 31 and November 30, 2026, depending on audit requirements.
- Register of Companies (ROC) annual filings for FY 2025-26, including AOC-4 and MGT-7, are due by October-November 2026.
Running a business in India means tracking deadlines across GST, TDS, income tax, ROC, and payroll. Miss one, and the penalties start automatically. This calendar lists every major compliance deadline an Indian SME needs to know for FY 2026-27, organised by category, with the applicable penalty for late filing.
Looking for expert help with compliance calendar and deadline tracking for SMEs? The team at Tax Garden helps Indian SMEs stay compliant end-to-end: filings, notices, and advisory, all in one place.
GST Due Dates 2026-27 (GSTR-1, GSTR-3B, GSTR-9)
GST filing frequency depends on your aggregate annual turnover. If you would rather not track these dates yourself, the Tax Garden GST and compliance services file GSTR-1, GSTR-3B, and GSTR-9 on time for every cycle. Teams reconciling invoices each month should also review our IMS (Invoice Management System) guide, since IMS acceptance now directly affects GSTR-3B eligibility.
Monthly Filers (Turnover above ₹5 crore)
| Return | Due Date | Frequency |
|---|---|---|
| GSTR-1 (outward supplies) | 11th of the following month | Monthly |
| GSTR-3B (summary return and tax payment) | 20th of the following month | Monthly |
For example, GSTR-1 for April 2026 is due by May 11, 2026, and GSTR-3B for April 2026 is due by May 20, 2026.
Quarterly Filers under QRMP Scheme (Turnover up to ₹5 crore)
| Return | Q1 (Apr-Jun) | Q2 (Jul-Sep) | Q3 (Oct-Dec) | Q4 (Jan-Mar) |
|---|---|---|---|---|
| GSTR-1 | July 13, 2026 | October 13, 2026 | January 13, 2027 | April 13, 2027 |
| GSTR-3B | July 22/24, 2026 | October 22/24, 2026 | January 22/24, 2027 | April 22/24, 2027 |
The GSTR-3B due date under QRMP is the 22nd for taxpayers in Category 1 states (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, and the Andaman and Nicobar Islands, and Lakshadweep) and the 24th for all other states and union territories.
QRMP filers can still upload B2B invoices in the first two months of each quarter using the Invoice Furnishing Facility (IFF) by the 13th of the following month.
GST Annual Return
| Return | Applicability | Due Date |
|---|---|---|
| GSTR-9 (annual return) | Turnover above ₹2 crore | December 31, 2027 |
| GSTR-9C (reconciliation statement) | Turnover above ₹5 crore | December 31, 2027 |
Taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9 (CBIC Notification 15/2025-Central Tax).
Late fee for GSTR-3B and GSTR-1: ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability; ₹20 per day for nil returns. GSTR-9 late fee is ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover in the state or union territory.
TDS Return and Payment Deadlines
Every employer or deductor must deposit TDS and file quarterly returns. For the section-wise rate card applicable to FY 2026-27, see our TDS rate chart for FY 2026-27.
TDS Payment
TDS deducted in any month must be deposited by the 7th of the following month. For March, the due date is April 30.
TDS Quarterly Return Filing
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | April - June 2026 | July 31, 2026 |
| Q2 | July - September 2026 | October 31, 2026 |
| Q3 | October - December 2026 | January 31, 2027 |
| Q4 | January - March 2027 | May 31, 2027 |
The forms used are Form 24Q (salary TDS), Form 26Q (non-salary TDS), Form 27Q (TDS on payments to non-residents), and Form 27EQ (TCS).
Note: Under the Income Tax Act 2025, Form 130 replaces Form 16 as the TDS certificate for salary income, effective from FY 2026-27. Employers must issue Form 130 within the prescribed timeline after filing the Q4 return. Payroll teams should also check our new TDS payment codes guide for FY 2026-27 before the first deposit of the year, since several nature-of-payment codes have changed under the new Act.
Penalty for late TDS return filing: ₹200 per day of delay (Section 427, Income Tax Act 2025), until the return is filed. No upper cap.
Interest on late TDS deposit: 1.5% per month from the date of deduction to the date of deposit (Section 424, Income Tax Act 2025).
Advance Tax Installments
Any taxpayer with a net tax liability above ₹10,000 for the year must pay advance tax in four installments during FY 2026-27.
| Installment | Due Date | Cumulative % of Estimated Tax |
|---|---|---|
| 1st | June 15, 2026 | 15% |
| 2nd | September 15, 2026 | 45% |
| 3rd | December 15, 2026 | 75% |
| 4th | March 15, 2027 | 100% |
Taxpayers opting for presumptive taxation under Section 58 of the Income Tax Act 2025 (formerly Section 44AD) can pay the entire advance tax in a single installment by March 15, 2027.
Interest on shortfall: 1% per month under Section 425 (formerly Section 234C) for any shortfall in an installment.
For a detailed breakdown, see our advance tax due dates guide for FY 2026-27.
Income Tax Return Filing (for FY 2025-26, AY 2026-27)
ITR filing for income earned in FY 2025-26 falls due during FY 2026-27. Note that returns for FY 2025-26 are governed by the Income Tax Act, 1961 (the old Act), even if filed after April 1, 2026.
| Category | Due Date |
|---|---|
| Individuals and HUFs (no business income) | July 31, 2026 |
| Business/profession (non-audit) | August 31, 2026 |
| Tax audit report (Section 44AB) | September 30, 2026 |
| Business/profession (audit required) | October 31, 2026 |
| Transfer pricing cases (Section 92E report) | November 30, 2026 |
| Belated or revised return | December 31, 2026 |
Late filing fee (Section 234F): ₹5,000 if filed after the due date but before December 31. Reduced to ₹1,000 if total income does not exceed ₹5 lakh.
Interest (Section 234A): 1% per month on outstanding tax from the due date until the date of filing.
For a complete ITR filing guide, see our ITR filing guide for AY 2026-27.
ROC Filing Deadlines 2026-27 (AOC-4, MGT-7, DIR-3 KYC)
Companies registered under the Companies Act, 2013 must complete these filings after their Annual General Meeting (AGM). If your company carries a backlog of pending ROC filings, the CCFS-2026 amnesty scheme is a limited-window route to clear defaults without prosecution. LLPs follow a separate compliance calendar: see our LLP annual compliance guide for Form 11 and Form 8 due dates.
| Filing | Form | Due Date |
|---|---|---|
| Annual General Meeting | - | September 30, 2026 |
| Financial statements | AOC-4 / AOC-4 CFS / AOC-4 XBRL | Within 30 days of AGM (October 30, 2026 if AGM is on September 30) |
| Annual return | MGT-7 / MGT-7A | Within 60 days of AGM (November 29, 2026 if AGM is on September 30) |
| Director KYC | DIR-3 KYC | September 30, 2026 |
Penalty for late AOC-4 or MGT-7 filing: ₹100 per day of delay, with no maximum cap. The penalty applies to both the company and every officer in default.
For directors, our DIR-3 KYC guide covers the new 3-year filing rule in detail.
PF and ESI Monthly Deadlines
Employers registered under the Employees' Provident Fund Organisation (EPFO) and the Employees' State Insurance Corporation (ESIC) must comply every month. For current employer and employee contribution rates, including the FY 2026-27 wage-ceiling position, see our PF and ESI compliance guide for employers.
| Obligation | Due Date |
|---|---|
| PF contribution deposit | 15th of following month |
| ESI contribution deposit | 15th of following month |
| PF Electronic Challan-cum-Return (ECR) | 15th of following month |
| ESI half-yearly return (April-September) | November 12, 2026 |
| ESI half-yearly return (October-March) | May 12, 2027 |
Common Mistakes to Avoid
Confusing financial year with assessment year
ITR due dates quoted above are for filing the return for FY 2025-26 income during AY 2026-27 (calendar year 2026). The ITR for FY 2026-27 income will be due in 2027-28.
Missing the TDS deposit date
TDS is due on the 7th of the following month, not the 15th (that is the PF/ESI date). Mixing up these two dates is one of the most common payroll errors.
Assuming GSTR-9 is optional for small businesses
If your aggregate turnover exceeds ₹2 crore, GSTR-9 is mandatory. The ₹2 crore exemption is not automatic; check your aggregate turnover across all GSTINs.
Forgetting DIR-3 KYC
Directors who miss the September 30 deadline face a ₹5,000 late fee and their DIN is deactivated until KYC is completed.
Let Tax Garden Handle Your Deadlines
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This calendar references the Central Goods and Services Tax Act 2017 and the CGST Rules (Rules 59 and 61, Section 44), the Income Tax Act 2025 (Sections 417, 421, 424, 425, and 427) for FY 2026-27 obligations, the Income Tax Act 1961 (Sections 44AB, 139, 234A, and 234F) for filings of FY 2025-26 income, the Companies Act 2013 (Sections 92, 96, and 137), Rule 12A of the Companies (Appointment and Qualification of Directors) Rules for DIR-3 KYC, the EPF Act (Sections 7Q, 14B, and 38), and the ESI Act. Due dates and late-fee amounts are stable but are periodically revised by CBIC, CBDT, and MCA. Confirm current-month due dates on incometax.gov.in, taxinformation.cbic.gov.in, and mca.gov.in before filing. Cross-checked against published analysis from ClearTax, IndiaFilings, Tax2win, and Bajaj Finserv.
