Compliance due dates

TDS / TCS payment — October 2026

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — October 2026

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

ESI contribution — October 2026

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — October 2026

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

GSTR-3B — October 2026

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

Form MGT-7 / MGT-7A — FY 2025-26

Filing of the annual return with the Registrar of Companies, within sixty days of the annual general meeting.

Applies to: Companies

Income tax return — transfer pricing cases — FY 2025-26

Filing of the return of income where a report under section 92E is required.

Applies to: Entities with international transactions

TDS / TCS payment — November 2026

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — November 2026

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

Advance tax instalment

Payment of advance tax. Cumulative instalments of 15%, 45%, 75% and 100% of the estimated liability are due on 15 June, 15 September, 15 December and 15 March respectively.

Applies to: Assessees liable to advance tax

ESI contribution — November 2026

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — November 2026

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

GSTR-3B — November 2026

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

GSTR-9 / GSTR-9C — FY 2025-26

Annual return and, where applicable, the reconciliation statement for the preceding financial year.

Applies to: Registered persons above the threshold

TDS / TCS payment — December 2026

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — December 2026

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

GSTR-1 (QRMP) — Oct - Dec 2026

Quarterly statement of outward supplies for taxpayers under the Quarterly Return Monthly Payment scheme.

Applies to: QRMP filers

ESI contribution — December 2026

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — December 2026

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

CMP-08 — Oct - Dec 2026

Quarterly statement and payment of self-assessed tax by taxpayers registered under the composition scheme.

Applies to: Composition dealers

GSTR-3B — December 2026

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

GSTR-3B (QRMP) — Oct - Dec 2026

Quarterly summary return for QRMP taxpayers in Tamil Nadu and other states in the 22nd-of-the-month group.

Applies to: QRMP filers, Tamil Nadu

Quarterly TDS return (24Q / 26Q / 27Q) — Oct - Dec 2026

Filing of the quarterly statement of tax deducted at source for the preceding quarter.

Applies to: All deductors

TDS / TCS payment — January 2027

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — January 2027

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

ESI contribution — January 2027

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — January 2027

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

GSTR-3B — January 2027

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

TDS / TCS payment — February 2027

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — February 2027

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

Advance tax instalment

Payment of advance tax. Cumulative instalments of 15%, 45%, 75% and 100% of the estimated liability are due on 15 June, 15 September, 15 December and 15 March respectively.

Applies to: Assessees liable to advance tax

ESI contribution — February 2027

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — February 2027

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

GSTR-3B — February 2027

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

TDS / TCS payment — March 2027

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — March 2027

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

GSTR-1 (QRMP) — Jan - Mar 2027

Quarterly statement of outward supplies for taxpayers under the Quarterly Return Monthly Payment scheme.

Applies to: QRMP filers

ESI contribution — March 2027

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — March 2027

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

CMP-08 — Jan - Mar 2027

Quarterly statement and payment of self-assessed tax by taxpayers registered under the composition scheme.

Applies to: Composition dealers

GSTR-3B — March 2027

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

GSTR-3B (QRMP) — Jan - Mar 2027

Quarterly summary return for QRMP taxpayers in Tamil Nadu and other states in the 22nd-of-the-month group.

Applies to: QRMP filers, Tamil Nadu

Form MSME-1

Half-yearly return of outstanding payments to micro and small enterprises.

Applies to: Companies

TDS payment for March

Deposit of tax deducted at source for the month of March, other than tax deducted under section 194-IA, 194-IB and 194M.

Applies to: All deductors

TDS / TCS payment — April 2027

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — April 2027

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

ESI contribution — April 2027

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — April 2027

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

GSTR-3B — April 2027

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

Quarterly TDS return (24Q / 26Q / 27Q) — Feb - Apr 2027

Filing of the quarterly statement of tax deducted at source for the preceding quarter.

Applies to: All deductors

TDS / TCS payment — May 2027

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — May 2027

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

Advance tax instalment

Payment of advance tax. Cumulative instalments of 15%, 45%, 75% and 100% of the estimated liability are due on 15 June, 15 September, 15 December and 15 March respectively.

Applies to: Assessees liable to advance tax

ESI contribution — May 2027

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Issue of Form 16 — FY 2026-27

Issue of the annual certificate of tax deducted at source from salary to employees.

Applies to: Employers

Provident fund payment and ECR — May 2027

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

GSTR-3B — May 2027

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

Form DPT-3 — FY 2026-27

Annual return of deposits and of particulars of transactions not considered as deposits.

Applies to: Companies

GSTR-4 — FY 2026-27

Annual return for taxpayers registered under the composition scheme.

Applies to: Composition dealers

TDS / TCS payment — June 2027

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — June 2027

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

GSTR-1 (QRMP) — Apr - Jun 2027

Quarterly statement of outward supplies for taxpayers under the Quarterly Return Monthly Payment scheme.

Applies to: QRMP filers

ESI contribution — June 2027

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — June 2027

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

CMP-08 — Apr - Jun 2027

Quarterly statement and payment of self-assessed tax by taxpayers registered under the composition scheme.

Applies to: Composition dealers

GSTR-3B — June 2027

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

GSTR-3B (QRMP) — Apr - Jun 2027

Quarterly summary return for QRMP taxpayers in Tamil Nadu and other states in the 22nd-of-the-month group.

Applies to: QRMP filers, Tamil Nadu

Income tax return — non-audit cases — FY 2026-27

Filing of the return of income for assessees whose accounts are not required to be audited.

Applies to: Individuals, Non-audit cases

Quarterly TDS return (24Q / 26Q / 27Q) — Apr - Jun 2027

Filing of the quarterly statement of tax deducted at source for the preceding quarter.

Applies to: All deductors

TDS / TCS payment — July 2027

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — July 2027

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

ESI contribution — July 2027

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — July 2027

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

GSTR-3B — July 2027

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

TDS / TCS payment — August 2027

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — August 2027

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

Advance tax instalment

Payment of advance tax. Cumulative instalments of 15%, 45%, 75% and 100% of the estimated liability are due on 15 June, 15 September, 15 December and 15 March respectively.

Applies to: Assessees liable to advance tax

ESI contribution — August 2027

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — August 2027

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

GSTR-3B — August 2027

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

Form 10B / 10BB — audit report of trusts — FY 2026-27

Audit report for charitable or religious trusts and institutions claiming exemption.

Applies to: Trusts, Section 8 companies, NGOs

Form DIR-3 KYC

Annual KYC submission by every person holding a Director Identification Number.

Applies to: Directors

Tax audit report (Form 3CA / 3CB-3CD) — FY 2026-27

Furnishing of the audit report under section 44AB for the preceding financial year.

Applies to: Assessees liable to tax audit

TDS / TCS payment — September 2027

Deposit of tax deducted or collected at source during the preceding month. For deductions made in March, the due date is 30 April.

Applies to: All deductors

GSTR-1 — September 2027

Statement of outward supplies for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

GSTR-1 (QRMP) — Jul - Sep 2027

Quarterly statement of outward supplies for taxpayers under the Quarterly Return Monthly Payment scheme.

Applies to: QRMP filers

ESI contribution — September 2027

Deposit of employees' state insurance contributions for the preceding month.

Applies to: Employers covered under ESI

Provident fund payment and ECR — September 2027

Deposit of provident fund contributions and filing of the electronic challan-cum-return for the preceding month.

Applies to: Employers covered under EPF

CMP-08 — Jul - Sep 2027

Quarterly statement and payment of self-assessed tax by taxpayers registered under the composition scheme.

Applies to: Composition dealers

GSTR-3B — September 2027

Summary return and payment of tax for the preceding month, by taxpayers filing monthly.

Applies to: Monthly filers

GSTR-3B (QRMP) — Jul - Sep 2027

Quarterly summary return for QRMP taxpayers in Tamil Nadu and other states in the 22nd-of-the-month group.

Applies to: QRMP filers, Tamil Nadu

Form AOC-4 — FY 2026-27

Filing of financial statements with the Registrar of Companies, within thirty days of the annual general meeting.

Applies to: Companies

Form 3CEB — transfer pricing report — FY 2026-27

Accountant's report in respect of international and specified domestic transactions.

Applies to: Entities with international transactions

Form MSME-1

Half-yearly return of outstanding payments to micro and small enterprises.

Applies to: Companies

Income tax return — audit cases — FY 2026-27

Filing of the return of income for assessees whose accounts are required to be audited.

Applies to: Companies, Audit cases

Quarterly TDS return (24Q / 26Q / 27Q) — Jul - Sep 2027

Filing of the quarterly statement of tax deducted at source for the preceding quarter.

Applies to: All deductors