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-1 by the 11th and GSTR-3B by the 20th of the following month. Quarterly filers under QRMP file GSTR-3B by the 22nd/24th after each quarter and pay tax for months 1 and 2 through PMT-06 by the 25th.
- Tax Deducted at Source (TDS) statements (new Forms 138, 140 and 144) and TCS statements (Form 143) 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. DIR-3 KYC is now filed once every three financial years, not every September.
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.
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. IMS is optional, but accepting or rejecting an invoice there changes the input tax credit shown in GSTR-2B, which is what flows into GSTR-3B.
Monthly Filers (Turnover above Rs. 5 crore, or not opted for QRMP)
| 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 Rs. 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. Tax for those two months is paid through challan PMT-06 by the 25th of the following month (for example, April 2026 tax by May 25, 2026).
GST Annual Return
| Return | Applicability | FY 2025-26 (falls due in this calendar) | FY 2026-27 |
|---|---|---|---|
| GSTR-9 (annual return) | Turnover above Rs. 2 crore | December 31, 2026 | December 31, 2027 |
| GSTR-9C (self-certified reconciliation statement) | Turnover above Rs. 5 crore | December 31, 2026 | December 31, 2027 |
| GSTR-4 (composition annual return) | Composition dealers | June 30, 2026 | June 30, 2027 |
Taxpayers with aggregate turnover up to Rs. 2 crore are exempt from filing GSTR-9 (CBIC Notification 15/2025-Central Tax). Composition dealers pay tax quarterly through CMP-08 by the 18th of the month after each quarter (July 18 and October 18, 2026, January 18 and April 18, 2027).
Late fee for GSTR-3B and GSTR-1: Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) for returns with tax liability, capped at Rs. 2,000, Rs. 5,000 or Rs. 10,000 depending on turnover (up to Rs. 1.5 crore, Rs. 1.5 crore to Rs. 5 crore, above Rs. 5 crore); Rs. 20 per day for nil returns, capped at Rs. 500 (Notifications 19/2021 and 20/2021-Central Tax). GSTR-9 late fee (Notification 7/2023-Central Tax): Rs. 50 per day up to Rs. 5 crore turnover and Rs. 100 per day for Rs. 5 crore to Rs. 20 crore, both capped at 0.04% of turnover in the state or union territory; Rs. 200 per day above Rs. 20 crore, capped at 0.5%. Interest on late GST payment is 18% per annum (Section 50).
TDS Return and Payment Deadlines
Deadline Timeline
TDS Key Deadlines : FY 2026-27
TDS deposit is due on the 7th of the following month; quarterly statements follow the schedule below
TDS Deposit
Deducted amounts must reach the government by the 7th; March TDS due April 30
Q1 TDS/TCS Statement (Apr:Jun)
Forms 138 / 140 / 144 (TDS) and 143 (TCS) for April:June 2026
Q2 TDS/TCS Statement (Jul:Sep)
Forms 138 / 140 / 144 / 143 for July:September 2026
Q3 TDS/TCS Statement (Oct:Dec)
Forms 138 / 140 / 144 / 143 for October:December 2026
Q4 TDS/TCS Statement (Jan:Mar)
Forms 138 / 140 / 144 / 143 for January:March 2027; Form 130 issued after this
Source: Sections 397, 398 and 427, Income-tax Act 2025; Income-tax Rules 2026
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 |
|---|---|---|
| Q4 of FY 2025-26 (old Act, old forms) | January - March 2026 | May 31, 2026 (Form 27EQ: May 15, 2026) |
| 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 |
From Q1 of FY 2026-27, statements are filed under Section 397 of the Income-tax Act 2025 in the new forms: Form 138 (salary TDS, replaces 24Q), Form 140 (non-salary TDS to residents, replaces 26Q), Form 144 (TDS on payments to non-residents, replaces 27Q), and Form 143 (TCS, replaces 27EQ). TCS statements now share the TDS due dates; under the old rules Form 27EQ was due on the 15th. Deductions up to March 31, 2026 are still reported in the old forms 24Q, 26Q, 27Q and 27EQ.
Note: Under the Income Tax Act 2025, Form 130 replaces Form 16 as the TDS certificate for salary income, and Form 131 replaces Form 16A for non-salary TDS, effective from FY 2026-27. Form 130 is issued annually after the Q4 statement and Form 131 quarterly after each statement; check the issue dates prescribed in the Income-tax Rules 2026. 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.
Fee for late TDS/TCS statement: Rs. 200 per day of delay (Section 427, Income Tax Act 2025, formerly Section 234E), until the statement is filed. The total fee cannot exceed the amount of tax deductible or collectible, and must be paid before the statement is filed.
Interest on late TDS deposit: 1.5% per month or part of a month from the date of deduction to the date of deposit, and 1% per month from the date tax was deductible to the date of actual deduction if you deduct late (Section 398(3)(a), Income Tax Act 2025, formerly Section 201(1A)).
Advance Tax Installments
Any taxpayer with an estimated tax liability of Rs. 10,000 or more (after TDS/TCS) for the year, estimated by applying the FY 2026-27 income tax slab rates to projected income, must pay advance tax in four installments during FY 2026-27 (Section 408, Income Tax Act 2025). A resident senior citizen with no business or professional income is not required to pay advance tax.
| 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 Sections 44AD and 44ADA) 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, and 1% per month under Section 424 (formerly Section 234B) if advance tax paid is less than 90% of the assessed tax.
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, ITR-1 / ITR-2) | July 31, 2026 |
| Business/profession, no audit (ITR-3 / ITR-4) | August 31, 2026 |
| Tax audit report (Section 44AB) | October 21, 2026 (extended by CBDT Circular 07/2026 dated 28 September 2026 from September 30) |
| Business/profession (audit required), companies | November 21, 2026 (extended from October 31 by the same circular) |
| Transfer pricing cases (Section 92E report) | November 30, 2026 |
| Belated return | December 31, 2026 |
| Revised return | December 31, 2026 (up to March 31, 2027 with a fee under Section 234I) |
Late filing fee (Section 234F): Rs. 5,000 for a return filed after the due date. Reduced to Rs. 1,000 if total income does not exceed Rs. 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.
Returns for income earned in tax year 2026-27 (the first year under the Income Tax Act 2025) fall due in 2027, after this calendar ends. Section 263 of the 2025 Act as enacted sets July 31 (non-audit), October 31 (audit cases and companies) and November 30 (transfer pricing cases), with belated and revised returns allowed up to nine months from the end of the tax year (December 31, 2027). Check incometax.gov.in for any later amendment, such as a separate date for non-audit business cases, before relying on these dates.
Companies with international or specified domestic transactions should also plan for the Form 3CEB cycle; our transfer pricing guide for Section 92 and Form 3CEB sets out the documentation and master file thresholds.
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, note that the CCFS-2026 amnesty scheme closed on September 15, 2026, so pending forms now attract the normal additional fees. LLPs follow a separate compliance calendar: see our LLP annual compliance guide for Form 11 and Form 8 due dates.
| Filing | Form | Due Date |
|---|---|---|
| MSME half-yearly return (October-March) | MSME-1 | April 30, 2026 |
| LLP annual return (FY 2025-26) | Form 11 | May 30, 2026 |
| Annual return of deposits | DPT-3 | June 30, 2026 |
| Annual General Meeting | - | September 30, 2026 |
| Auditor appointment | ADT-1 | Within 15 days of the AGM (October 15, 2026 if AGM is on September 30) |
| Financial statements | AOC-4 / AOC-4 CFS / AOC-4 XBRL | Within 30 days of AGM (October 30, 2026 if AGM is on September 30) |
| LLP statement of account and solvency (FY 2025-26) | Form 8 | October 30, 2026 |
| MSME half-yearly return (April-September) | MSME-1 | October 31, 2026 |
| Annual return | MGT-7 / MGT-7A (OPCs and small companies) | Within 60 days of AGM (November 29, 2026 if AGM is on September 30) |
| Director KYC | DIR-3 KYC Web | Once every three financial years, by June 30 after the third year (next due June 30, 2028 for directors whose KYC is up to date) |
Late fee for AOC-4 or MGT-7 filing: an additional fee of Rs. 100 per day of delay for each form, with no maximum cap. This is separate from the penalties under Section 137(3) (AOC-4) and Section 92(5) (MGT-7), which can be levied on the company and on every officer in default.
DIR-3 KYC: From March 31, 2026, the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (G.S.R. 943(E), December 31, 2025) replaced the annual September 30 filing with one KYC filing every three financial years, due by June 30. Changes to a director's mobile number, email or address must still be reported within 30 days. 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 |
| PF Electronic Challan-cum-Return (ECR) | 15th of following month |
| ESI contribution deposit | 15th of following month |
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 Rs. 2 crore, GSTR-9 is mandatory. The Rs. 2 crore exemption is not automatic; check your aggregate turnover across all GSTINs under the same PAN.
Forgetting DIR-3 KYC
DIR-3 KYC is now due once every three financial years, by June 30. A director who misses it has the DIN deactivated and must pay a Rs. 5,000 fee to reactivate it by filing the KYC.
Let Tax Garden Handle Your Deadlines
Tracking dozens of overlapping deadlines across GST, TDS, income tax, ROC, and payroll is where compliance mistakes happen. Tax Garden's Compliance Standard plan assigns a dedicated team to your business that files every return on time, deposits every challan by the due date, and flags upcoming deadlines before they become penalties. Browse our tax compliance services for small businesses, see how it works, or view plans and pricing.
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 58, 263, 397, 398, 408, 424, 425, and 427) and the Income-tax Rules 2026 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, 137, and 139), Rule 12A of the Companies (Appointment and Qualification of Directors) Rules as amended with effect from March 31, 2026 for DIR-3 KYC, the EPF Act (Sections 7Q and 14B) with Para 32A of the EPF Scheme, 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/iec/foportal/, taxinformation.cbic.gov.in, and mca.gov.in before filing. Cross-checked against published analysis from ClearTax, IndiaFilings, Tax2win, and Bajaj Finserv.
Frequently Asked Questions
What are the advance tax due dates for FY 2026-27?
Advance tax for FY 2026-27 is due in four instalments: at least 15% by 15 June 2026, 45% by 15 September 2026, 75% by 15 December 2026 and 100% by 15 March 2027. Businesses and professionals under presumptive taxation can pay the full amount in one instalment by 15 March 2027. Shortfalls attract interest of 1% per month.
Is the Q4 TDS return for FY 2025-26 filed under the old Act or the new Act?
TDS deducted up to 31 March 2026 belongs to the Income-tax Act, 1961, so the Q4 return for January to March 2026, due on 31 May 2026, is filed in the old forms such as 24Q and 26Q. Deductions made from 1 April 2026 fall under the Income-tax Act, 2025 and its new forms and section codes.
When is GSTR-9 for FY 2025-26 due and who can skip it?
The annual return GSTR-9 for FY 2025-26 is due by 31 December 2026. Taxpayers with aggregate turnover up to Rs 2 crore are exempt from filing it, while those above Rs 5 crore must also file the reconciliation statement GSTR-9C. Turnover is counted across all GSTINs under the same PAN.
Can QRMP taxpayers pay GST monthly even though they file quarterly?
Yes, they must. Under the QRMP scheme, tax for the first two months of each quarter is paid by the 25th of the following month through challan PMT-06, using either the fixed-sum method or the self-assessment method. The quarterly GSTR-3B then settles the balance for the quarter by the 22nd or 24th, depending on the state.
When are AOC-4 and MGT-7 due for FY 2025-26?
A company must hold its AGM by 30 September 2026. AOC-4 (financial statements) is due within 30 days of the AGM and MGT-7 (annual return) within 60 days, so for an AGM on 30 September the dates are 30 October and 29 November 2026. Late filing attracts an additional fee of Rs 100 per day for each form.
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Frequently Asked Questions: Tax Services in Kondapur & Hyderabad
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Yes. Our Kondapur team files ITR for salaried employees, freelancers, consultants, business owners, LLPs, and companies across Hyderabad. We cover ITR-1 through ITR-6 with complete Chapter VI-A deduction reconciliation, AIS reconciliation, and proactive deadline management.
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