Tax & compliance due-date calendar
Every GST, TDS, income tax, ROC and LLP due date in one place, with the late fee you avoid by filing on time.
Income tax (AY 2026-27): CBDT has extended the tax audit report due date to 21 October 2026 and the ITR due date for audit cases to 21 November 2026.
ROC (FY 2025-26): MCA has extended AOC-4 to 31 December 2026 and MGT-7 / MGT-7A to 31 January 2027, without additional fees. The AGM date is not extended.
The standard dates in the tables below apply in other years.
GST: monthly
For regular taxpayers who file every month, and the monthly steps for quarterly (QRMP) filers.
| Due date | Return / payment | Who files |
|---|---|---|
| 11th of next month | GSTR-1 | Monthly filers: outward supplies |
| 13th of next month | IFF (optional) | QRMP filers: B2B invoices for months 1 and 2 |
| 20th of next month | GSTR-3B + tax | Monthly filers: summary return and payment |
| 25th of next month | PMT-06 | QRMP filers: tax for months 1 and 2 of the quarter |
| 10th of next month | GSTR-7 / GSTR-8 | GST TDS deductors and e-commerce operators (TCS) |
GST: quarterly and annual
For QRMP and composition taxpayers. The GSTR-3B date depends on the state of registration.
| Due date | Return / payment | Who files |
|---|---|---|
| 13th after quarter | GSTR-1 (QRMP) | Quarterly filers, turnover up to ₹5 crore |
| 22nd after quarter | GSTR-3B (QRMP) | Western and southern states and UTs, e.g. Maharashtra, Gujarat, Karnataka, Tamil Nadu, Kerala, Telangana |
| 24th after quarter | GSTR-3B (QRMP) | Northern and eastern states and UTs, e.g. Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan, Bihar, West Bengal |
| 18th after quarter | CMP-08 | Composition taxpayers: quarterly tax payment |
| 30 April | GSTR-4 | Composition taxpayers: annual return |
| 31 December | GSTR-9 / GSTR-9C | Annual return for the previous financial year |
Income tax & TDS
| Due date | Return / payment | Who files |
|---|---|---|
| 7th of next month | TDS / TCS deposit | Deductors (30 April for March deductions) |
| 31 July · 31 Oct · 31 Jan · 31 May | TDS / TCS returns | Quarterly 24Q, 26Q, 27Q, 27EQ |
| 15 June · 15 Sept · 15 Dec · 15 March | Advance tax | 15%, 45%, 75% and 100% of the year's tax |
| 15 June | Form 16 | Employers to employees |
| 31 July | ITR (no audit) | Individuals, HUFs and firms not requiring audit |
| 30 September | Tax audit report | Form 3CA / 3CB-3CD |
| 31 October | ITR (audit cases) | Companies, audited firms and their working partners |
| 30 November | ITR (transfer pricing) | Taxpayers with Form 3CEB |
| 31 December | Belated / revised ITR | Anyone who missed the due date or needs to correct a return |
Company, LLP, PF & ESI
For companies, LLPs and employers. AGM-linked dates assume the AGM is held by 30 September.
| Due date | Return / payment | Who files |
|---|---|---|
| Within 30 days of incorporation | First auditor (Board) | New companies |
| Within 180 days of incorporation | INC-20A | Commencement of business |
| 30 June | DPT-3 | Return of deposits and outstanding loans |
| 30 September | AGM + DIR-3 KYC | Every company / every director with a DIN |
| Within 15 days of AGM | ADT-1 | Auditor appointment |
| Within 30 days of AGM | AOC-4 | Financial statements (FY 2025-26: extended to 31 Dec 2026) |
| Within 60 days of AGM | MGT-7 / MGT-7A | Annual return (FY 2025-26: extended to 31 Jan 2027) |
| 30 April · 31 October | MSME-1 | Companies with dues of over 45 days to MSE suppliers |
| 30 May | LLP Form 11 | LLP annual return |
| 30 October | LLP Form 8 | LLP statement of account and solvency |
| 15th of next month | PF & ESI | Employers with registered PF / ESI |
What a missed date costs
| Missed | Late fee / penalty |
|---|---|
| GSTR-1 / GSTR-3B late | ₹50 per day (₹20 for nil returns), capped by turnover; plus 18% interest on tax paid late |
| ITR after due date | Late fee up to ₹5,000 (₹1,000 if total income is up to ₹5 lakh), plus interest |
| TDS return late | ₹200 per day until filed, up to the TDS amount |
| ROC forms (AOC-4, MGT-7) late | ₹100 per day per form |
| LLP Form 8 / Form 11 late | ₹100 per day per form |
Due dates are often extended by government notifications. We track every change for our clients and remind them on WhatsApp before each date.
Never miss a due date again. Get WhatsApp reminders.
Free first consultation. No obligation.