Extension: CBDT has extended two AY 2026-27 dates for taxpayers whose accounts are audited: the tax audit report to 21 October 2026 and the income tax return to 21 November 2026 (announced 28 September 2026). Other dates are unchanged unless separately notified.
Every month
| When | What | Next due | Service |
|---|---|---|---|
| 7th | TDS/TCS deposit for the previous month (TDS for March: 30 April) | TDS | |
| 11th | GSTR-1, monthly filers | GST returns | |
| 13th | IFF (first two months of a quarter) and quarterly GSTR-1 under QRMP | GST returns | |
| 15th | PF and ESI contributions | Payroll | |
| 20th | GSTR-3B, monthly filers | GST returns | |
| 25th | PMT-06 GST payment for QRMP filers (first two months of each quarter) | — |
Every quarter
| When | What | Next due | Service |
|---|---|---|---|
| 15 Jun · Sep · Dec · Mar | Advance tax — 15%, 45%, 75% and 100% of the year's tax, cumulatively | Advance tax | |
| 31 Jul · Oct · Jan · May | TDS and TCS returns — Forms 138, 140, 144 and 143 from tax year 2026-27 (24Q, 26Q, 27Q and 27EQ for earlier quarters) | TDS returns | |
| 18th after quarter | CMP-08, composition taxpayers | — | |
| 22nd after quarter | GSTR-3B under QRMP (22nd or 24th, depending on the state) | — |
Every year
| When | What | Next due | Service |
|---|---|---|---|
| 30 April · 31 October | MSME Form 1 — half-yearly return of dues to micro and small suppliers outstanding over 45 days | MSME-1 | |
| 30 May | LLP Form 11 | LLP filing | |
| 31 May | Donation statement by 80G-approved NGOs (Form 10BD, now Form 113) | NGO compliance | |
| 30 June | DIR-3 KYC, in the year a director's three-year cycle falls due | DIR-3 KYC | |
| 30 June | DPT-3 return of deposits; GSTR-4 for composition taxpayers | DPT-3 | |
| 15 July | FLA return to RBI, for companies with foreign investment in or out | FLA return | |
| 31 July | ITR-1 and ITR-2 | ITR filing | |
| 31 August | Income tax return with business or professional income where no audit applies (ITR-3, ITR-4, and non-audit firms and LLPs) | — | |
| 30 September | AGM for companies with a 31 March year end | ROC filing | |
| 30 September | Tax audit report (extended to 21 October 2026 for AY 2026-27) | Tax audit | |
| 30 September | Annual Activity Certificate for liaison, branch and project offices of foreign companies | LO/BO | |
| 30 October | LLP Form 8; AOC-4 if the AGM was on 30 September | — | |
| 31 October | ITR for audit cases, including companies (extended to 21 November 2026 for AY 2026-27) | Company tax | |
| 31 October | Transfer pricing report (Form 3CEB) for AY 2026-27 | Transfer pricing | |
| 29 November | MGT-7 if the AGM was on 30 September | ROC filing | |
| 30 November | ITR where a transfer pricing report applies | — | |
| 30 November | Last date to correct the previous year's GSTR-1 or claim its input credit (earlier if GSTR-9 is filed first) | GST amendments | |
| 31 December | GSTR-9 and GSTR-9C; belated income tax return, and the last date to revise a return without a fee (revision allowed until 31 March with a fee); FCRA annual return (FC-4); ODI annual performance report | GST annual return |
Notes
- Dates are the statutory dates for FY 2025-26 / AY 2026-27 and tax year 2026-27. Where a date falls on a holiday or is extended by notification, the notified date applies.
- GSTR-3B for quarterly (QRMP) filers is due on the 22nd or the 24th, depending on the state; the calendar shows the 22nd. We confirm the date for your state.
- The "Next due" column is calculated from today's date in your browser.
Frequently asked questions
When is the tax audit report due for AY 2026-27?
The statutory date was 30 September 2026. CBDT extended it to 21 October 2026, and the return for audit cases to 21 November 2026.
When are GSTR-1 and GSTR-3B due?
For monthly filers, GSTR-1 by the 11th and GSTR-3B by the 20th of the following month.
When are TDS returns due?
31 July, 31 October, 31 January and 31 May for the four quarters — in Forms 138, 140, 144 and 143 from tax year 2026-27.
When is the ROC annual filing due?
AOC-4 within 30 days and MGT-7 within 60 days of the AGM — 30 October and 29 November where the AGM is held on 30 September.