TL;DR
A compliance calendar lists every statutory due date a business must meet in a financial year. In FY 2026-27, the recurring monthly anchors are GST returns (11th and 20th), TDS deposit (7th) and PF/ESI (15th). The big annual dates are advance tax (15 Jun, Sep, Dec, Mar), ITR (31 Jul to 31 Oct 2026) and ROC filings (Sep to Nov 2026).
Overview and key dates at a glance
Indian businesses operate under several regulators at once - the GST Network, the Income Tax Department, the Ministry of Corporate Affairs, the EPFO and ESIC, and the Reserve Bank of India for FEMA matters. Each prescribes its own forms and due dates, and each charges interest, late fees or additional fees when a deadline slips. A single consolidated compliance calendar turns this scattered set of obligations into a predictable monthly routine.
Quick-reference summary
| Obligation | Applies to | Frequency | Due date (FY 2026-27) |
|---|---|---|---|
| GSTR-1 and GSTR-3B | GST-registered (monthly filers) | Monthly | 11th and 20th of next month |
| TDS deposit | Deductors | Monthly | 7th of next month |
| Advance tax (final instalment) | Taxpayers with tax above Rs 10,000 | Quarterly | 15 March 2027 |
| Income tax return (non-audit, salaried) | Individuals - ITR-1 and ITR-2 | Annual | 31 July 2026 |
| Tax audit report (Form 3CB-3CD) | Audit cases | Annual | 30 September 2026 |
| AOC-4 and MGT-7 | Companies | Annual | Oct to Nov 2026 (post-AGM) |
Who needs to follow a compliance calendar?
Almost every registered entity in India carries some statutory calendar. The scope depends on the structure and the registrations held. If your entity holds GST registration, has employees, deducts TDS, or is incorporated under the Companies Act or LLP Act, this calendar applies to you.
Who needs a compliance calendar
| Entity type | Typical recurring obligations | Key annual filings |
|---|---|---|
| Private Limited Company | GST, TDS, PF/ESI, advance tax | AOC-4, MGT-7A, ADT-1, DIR-3 KYC, DPT-3, ITR, tax audit |
| LLP | GST, TDS (if applicable), advance tax | LLP Form 11, Form 8, ITR, DPIN KYC |
| One Person Company (OPC) | GST, TDS, advance tax | AOC-4, MGT-7A, ADT-1, ITR |
| Partnership / Proprietorship | GST, TDS (if applicable) | ITR, tax audit (if turnover crosses limits) |
| Startups (DPIIT) | GST, TDS, PF/ESI | Same as company or LLP, plus startup-specific reporting |
The compliance calendar - category tables
Dates are stated for FY 2026-27 (1 April 2026 to 31 March 2027), assuming a financial year ending 31 March 2026 for annual filings. State-specific items such as Professional Tax vary by state.
GST due dates - FY 2026-27
| Return / Form | Who files | Frequency | Due date |
|---|---|---|---|
| GSTR-1 | Monthly filers (turnover above Rs 5 cr or opted monthly) | Monthly | 11th of next month |
| IFF (optional) | QRMP filers (months 1 and 2 of quarter) | Monthly | 13th of next month |
| GSTR-1 (QRMP) | QRMP filers | Quarterly | 13th of month after quarter |
| GSTR-3B | Monthly filers | Monthly | 20th of next month |
| GSTR-3B (QRMP) | QRMP filers | Quarterly | 22nd or 24th after quarter (state-wise) |
| CMP-08 | Composition dealers | Quarterly | 18th of month after quarter |
| GSTR-5 | Non-resident taxable persons | Monthly | 13th of next month |
| GSTR-6 | Input Service Distributors | Monthly | 13th of next month |
| GSTR-7 | GST TDS deductors | Monthly | 10th of next month |
| GSTR-8 | E-commerce operators (TCS) | Monthly | 10th of next month |
| GSTR-4 | Composition dealers (FY 2025-26) | Annual | 30 June 2026 |
| GSTR-9 / 9C | Regular taxpayers (above Rs 2 cr / Rs 5 cr) | Annual | 31 December 2026 |
TDS and TCS due dates - FY 2026-27
| Obligation | Frequency | Due date |
|---|---|---|
| TDS deposit | Monthly | 7th of next month (March: 30 April 2027) |
| TCS deposit | Monthly | 7th of next month |
| TDS return - 24Q / 26Q / 27Q | Quarterly | Q1 31 Jul, Q2 31 Oct, Q3 31 Jan, Q4 31 May |
| TCS return - 27EQ | Quarterly | Q1 15 Jul, Q2 15 Oct, Q3 15 Jan, Q4 15 May |
| Form 16 (salary TDS certificate) | Annual | 15 June 2026 |
| Form 16A (non-salary TDS certificate) | Quarterly | Within 15 days of return due date |
Income tax due dates - AY 2026-27
| Obligation | Applies to | Due date |
|---|---|---|
| Advance tax - 1st instalment (15%) | All advance-tax payers | 15 June 2026 |
| Advance tax - 2nd instalment (45% cum.) | All advance-tax payers | 15 September 2026 |
| Advance tax - 3rd instalment (75% cum.) | All advance-tax payers | 15 December 2026 |
| Advance tax - 4th instalment (100%) | All advance-tax payers | 15 March 2027 |
| Tax audit report (Form 3CA / 3CB-3CD) | Audit cases | 30 September 2026 |
| ITR - ITR-1 and ITR-2 (non-audit) | Salaried, capital gains | 31 July 2026 |
| ITR - ITR-3 and ITR-4 (non-audit business) | Business and profession | 31 August 2026 |
| ITR - audit cases | Companies, audited entities | 31 October 2026 |
| ITR - transfer pricing cases | International / specified domestic txns | 30 November 2026 |
| Belated / revised return (AY 2026-27) | All taxpayers | 31 March 2027 |
Budget 2026 note: the non-audit deadline is now split - 31 July 2026 for ITR-1 and ITR-2 (individuals), and 31 August 2026 for ITR-3 and ITR-4 (business and professional, non-audit). The revised and belated return window has been extended to 31 March 2027.
ROC and MCA due dates - FY 2026-27
| Form | Purpose | Due date |
|---|---|---|
| MSME-1 (Oct-Mar) | Half-yearly return of dues to MSME suppliers | 30 April 2026 |
| LLP Form 11 | LLP annual return | 30 May 2026 |
| DPT-3 | Return of deposits / outstanding loans | 30 June 2026 |
| DIR-3 KYC | Director KYC | 30 September 2026 |
| AGM | Annual General Meeting (company) | 30 September 2026 |
| ADT-1 | Auditor appointment / ratification | Within 15 days of AGM |
| LLP Form 8 | Statement of Account and Solvency | 30 October 2026 |
| MSME-1 (Apr-Sep) | Half-yearly return of dues to MSME suppliers | 31 October 2026 |
| AOC-4 | Filing of financial statements | Within 30 days of AGM |
| MGT-7 / 7A | Annual return | Within 60 days of AGM |
| CSR-2 | Report on CSR (where applicable) | With or after AOC-4 |
For companies and LLPs with a financial year ending 31 March 2026. AOC-4, MGT-7 and ADT-1 are anchored to the date of the Annual General Meeting.
Labour law due dates - FY 2026-27
| Obligation | Frequency | Due date |
|---|---|---|
| Provident Fund (ECR deposit and return) | Monthly | 15th of next month |
| ESI contribution | Monthly | 15th of next month |
| Professional Tax | Monthly / as notified | State-specific (varies by state) |
FEMA and ODI due dates - FY 2026-27
| Obligation | Frequency | Due date |
|---|---|---|
| ECB-2 return | Monthly | By 7th working day of next month |
| FLA return (Foreign Liabilities and Assets) | Annual | 15 July 2026 |
| Annual Performance Report (ODI) | Annual | 31 December 2026 |
| FC-GPR | Event-based | Within 30 days of allotment |
| FC-TRS | Event-based | Within 60 days of transfer |
All fees and charges listed are indicative only and do not constitute a binding offer. Due dates are stated as per provisions notified up to the date of last update; always reconfirm before filing, since regulators may issue extensions.
Legal framework and penalties
The consequences of a missed deadline are defined by statute. The principal exposures are:
Legal framework and penalties
| Default | Provision | Consequence |
|---|---|---|
| Late GST return | Section 47, CGST Act 2017 | Late fee Rs 50 per day (Rs 20 for nil), plus 18% interest under Section 50 |
| Late TDS payment | Section 201(1A), Income-tax Act | Interest 1% per month (deduction delay) or 1.5% per month (deposit delay) |
| Late TDS return | Section 234E, Income-tax Act | Fee Rs 200 per day until filed |
| Late income tax return | Section 234F, Income-tax Act | Fee Rs 5,000 (Rs 1,000 if income up to Rs 5 lakh), plus interest 234A/B/C |
| Late ROC filing (AOC-4 / MGT-7) | Companies Act 2013 | Additional fee Rs 100 per day, per form, with no upper cap |
| Late PF / ESI | EPF Act / ESI Act | Interest plus damages on delayed contributions |
Why use a professional for compliance
- Zero missed deadlines - the single largest source of avoidable penalties is removed.
- Lower exposure - correct classification, scheme selection and reconciliation reduce notices and interest.
- CA and CS review - filings are checked by qualified professionals, not just data-entered.
- One point of contact - GST, tax, ROC and payroll handled together, with year-end consistency.
Frequently asked questions
Put your FY 2026-27 calendar on autopilot
Regikart tracks and files every statutory deadline for your business - GST, TDS, income tax and ROC - with CA and CS review on every return.