A statutory compliance calendar is the single most important reference document for an Indian SME finance team. Missing a deadline triggers late fees, interest, and in some cases registration suspension. This calendar covers every recurring statutory due date for FY 2026-27 (April 1, 2026 to March 31, 2027), grouped by month.
Use this as your default reference for planning. Adjust for any state-specific obligations (professional tax dates differ across states) and any one-off events like CCFS-2026 amnesty filings.
How to Use This Calendar
- Monthly recurring items repeat every month with the same date pattern. Set them as recurring tasks.
- Quarterly items follow the financial-year quarters (Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar).
- Annual items happen once a year. Mark them on a wall calendar visible to the finance team.
- Audit cases have different ITR and ROC deadlines from non-audit cases. Confirm whether Section 44AB audit applies before relying on the audit-case dates.
- All dates assume the deadline is not a Saturday, Sunday, or public holiday. If it falls on a non-working day, the deadline shifts to the next working day in most cases.
Monthly Recurring Deadlines
These apply every month of FY 2026-27.
| Day | Item | Applies To |
|---|
| 7th | TDS deposit (Apr-Feb deductions; March follows separate rule) | Anyone deducting TDS |
| 10th | GSTR-7 (TDS by deductor under GST) and GSTR-8 (TCS by e-commerce operators) | GST TDS/TCS filers |
| 11th | GSTR-1 (monthly outward supplies) | GST taxpayers above Rs 5 crore turnover; or who opted for monthly |
| 13th | GSTR-1 IFF (Invoice Furnishing Facility) for QRMP filers | QRMP scheme businesses |
| 13th | GSTR-6 (Input Service Distributor) | ISD registered taxpayers |
| 15th | PF (EPF) deposit | All employers covered under EPFO |
| 15th | ESI deposit | All employers covered under ESIC |
| 20th | GSTR-3B (monthly summary return) | GST taxpayers above Rs 5 crore turnover; or who opted for monthly |
| 20th | GSTR-5 (Non-resident taxable persons) | NRTP registered |
| 20th | GSTR-5A (OIDAR services) | OIDAR providers |
| 22nd | GSTR-3B for QRMP filers (states 1) | QRMP scheme businesses in Group 1 states |
| 24th | GSTR-3B for QRMP filers (states 2) | QRMP scheme businesses in Group 2 states |
| End of month | Professional Tax (varies by state) | Employers in PT-applicable states |
TDS for March: Special Rule
March TDS deductions follow a different deposit rule. The deposit deadline is April 30 (for non-Government deductors). Confirm against your specific TDS section as some sections allow deposit by the 7th of April.
Month-By-Month Calendar
April 2026
| Date | Item |
|---|
| April 30 | TDS deposit for March 2026 deductions (non-Government deductors) |
| April 30 | GSTR-4 annual return for FY 2025-26 (composition scheme) |
| April 30 | LLP Form 11 (Statement of Annual Return) for FY 2025-26 |
| April 30 | DPT-3 return for deposits accepted by companies |
May 2026
| Date | Item |
|---|
| May 31 | Quarterly TDS return Form 24Q (Q4 FY 2025-26 salary TDS) |
| May 31 | Quarterly TDS return Form 26Q (Q4 FY 2025-26 non-salary TDS) |
| May 31 | Quarterly TDS return Form 27Q (Q4 FY 2025-26 NRI TDS) |
| May 31 | Form 61A (SFT - Statement of Financial Transactions) for FY 2025-26 |
June 2026
| Date | Item |
|---|
| June 15 | First instalment of advance tax for FY 2026-27 (15% of estimated liability) |
| June 15 | Form 16 (FY 2025-26 TDS certificate for salaries) issued by employers |
| June 15 | Form 16A (Q4 non-salary TDS certificates) issued by deductors |
| June 30 | DIR-3 KYC (annual KYC for directors) for FY 2025-26 |
July 2026
| Date | Item |
|---|
| July 15 | CCFS-2026 amnesty filing window closes (90% ROC penalty waiver) |
| July 31 | ITR-1, ITR-2 (non-audit) due date for AY 2026-27 |
| July 31 | Quarterly TDS return Form 24Q, 26Q, 27Q (Q1 FY 2026-27) |
| July 31 | GSTR-9 and GSTR-9C (annual return for FY 2025-26) for some taxpayers |
August 2026
| Date | Item |
|---|
| August 14 | Form 16A (Q1 non-salary TDS certificates) issued by deductors |
| August 31 | ITR-3, ITR-4 (non-audit) due date for AY 2026-27 |
September 2026
| Date | Item |
|---|
| September 15 | Second instalment of advance tax (45% cumulative of estimated liability) |
| September 30 | Tax audit report under Section 44AB for AY 2026-27 (Form 3CB-3CD) |
| September 30 | Form ADT-1 for auditor appointment (within 15 days of AGM) |
October 2026
| Date | Item |
|---|
| October 14 | LLP Form 8 (Statement of Account and Solvency) for FY 2025-26 |
| October 31 | Quarterly TDS return Form 24Q, 26Q, 27Q (Q2 FY 2026-27) |
| October 31 | ITR-3, ITR-5, ITR-6 (audit cases) due date for AY 2026-27 |
| October 31 | Form AOC-4 (financial statements filing with MCA, within 30 days of AGM) |
November 2026
| Date | Item |
|---|
| November 14 | Form 16A (Q2 non-salary TDS certificates) issued by deductors |
| November 29 | Form MGT-7 (annual return with MCA, within 60 days of AGM) |
| November 30 | ITR for transfer-pricing cases |
| November 30 | Bonus payment under Payment of Bonus Act (for accounting year ending March 2026) |
December 2026
| Date | Item |
|---|
| December 15 | Third instalment of advance tax (75% cumulative of estimated liability) |
| December 31 | Belated and revised ITR for AY 2026-27 |
| December 31 | GSTR-9 and GSTR-9C annual return for FY 2025-26 (final due date for some) |
January 2027
| Date | Item |
|---|
| January 31 | Quarterly TDS return Form 24Q, 26Q, 27Q (Q3 FY 2026-27) |
February 2027
| Date | Item |
|---|
| February 14 | Form 16A (Q3 non-salary TDS certificates) issued by deductors |
March 2027
| Date | Item |
|---|
| March 15 | Fourth instalment of advance tax (100% cumulative of estimated liability) |
| March 31 | ITR-U for AY 2024-25 (last date under 48-month window for that AY) |
| March 31 | Linking PAN with Aadhaar (continuing requirement) |
| March 31 | Last date for tax-saving investments for FY 2026-27 (PPF, ELSS, etc.) |
Penalty Quick Reference
| Default | Penalty/Interest |
|---|
| Late GSTR-1 / GSTR-3B | Rs 50 per day (Rs 25 CGST + Rs 25 SGST), capped at Rs 5,000 per return |
| Late GSTR-3B (nil return) | Rs 20 per day (Rs 10 each), capped at Rs 500 |
| Interest on GST tax dues | 18% per annum (9% for honest excess ITC) |
| Late TDS deposit | 1% per month for non-deduction; 1.5% per month for deducted-not-deposited |
| Late TDS return (Form 24Q/26Q) | Rs 200 per day, capped at TDS amount |
| Late ITR (non-audit) | Up to Rs 5,000 (Rs 1,000 if income below Rs 5 lakh) |
| Late PF deposit | Interest at 12% pa + damages up to 25% of delayed amount |
| Late Form AOC-4 / MGT-7 | Rs 100 per day (no upper cap) |
Watch List for FY 2026-27 Specific Events
These do not repeat annually but matter this fiscal year:
- CCFS-2026 amnesty: 90% ROC penalty waiver scheme. Window typically closes around July 15, 2026 (refer to MCA notification for exact date).
- Income Tax Act 2025: effective April 1, 2026, applies to FY 2026-27 onwards. Form 26AS becomes Form 168 for FY 2026-27 onwards. Form 16 becomes Form 130 for FY 2026-27 onwards.
- New Labour Codes: notified effective November 21, 2025. The 50% Basic + DA + Retaining Allowance rule is now binding. Restructure CTC sheets if not done already.
- HRA city expansion: Hyderabad, Bengaluru, Pune, Ahmedabad now qualify for the 50% HRA exemption from FY 2026-27 onwards (old regime only).
Set-and-Forget Checklist for Finance Teams
Tax Garden Handles This Calendar for You
If this list looks overwhelming, that is the point. Statutory compliance for an Indian SME has dozens of moving parts across multiple regulators. Tax Garden's flat-fee compliance service absorbs the entire calendar: GST, TDS, ROC, ITR, payroll, and statutory returns. We file on time, every time, with named CA review.
For specific deep-dive guides, see our GST Compliance Checklist, ITR Filing Document Checklist, and the New Wage Code Implementation Guide.
Sources
This calendar is verified against: GST Council notifications, CBDT circulars on TDS deposit and return due dates, Ministry of Corporate Affairs notification schedules for ROC filings, EPFO and ESIC deposit deadlines, the Income Tax Act 1961 (advance tax instalments under Section 211), the Finance Act 2025 amendments, and the Finance Act 2026 amendments to ITR deadlines. Always cross-check against the official GSTN portal (gst.gov.in), incometax.gov.in, mca.gov.in, and your state's professional tax portal for last-minute changes.
