Compliance Calendar

October 2026

20Tue GSTR-3B monthly return GSTR-3B GST · September 2026 Summary return and tax payment – monthly filers. in 2 days
22Thu GSTR-3B quarterly return (QRMP) – Gujarat GSTR-3B GST · Jul–Sep 2026 Due on the 22nd for Gujarat and other category-X states. in 4 days
30Fri Financial statements of companies AOC-4 ROC / MCA · FY 2025-26 Within 30 days of the AGM (AGM held on 30 September). in 12 days
31Sat TDS return – Q2 (July–September) 24Q / 26Q TDS / TCS · FY 2026-27 Quarterly TDS statements for salary and non-salary payments. in 13 days
31Sat Income tax return – audit cases ITR Income tax · AY 2026-27 Businesses and professionals whose accounts must be audited (not transfer pricing cases). in 13 days

7Sat TDS / TCS payment Challan 281 TDS / TCS · October 2026 Tax deducted or collected in the previous month (for March: by 30 April). in 20 days
11Wed GSTR-1 monthly return GSTR-1 GST · October 2026 Outward supplies – for taxpayers filing monthly. in 24 days
13Fri GSTR-1 / IFF (QRMP scheme) IFF GST · October 2026 Invoice furnishing facility for quarterly filers (not in the last month of the quarter). in 26 days
15Sun PF and ESI payment ECR PF / ESI · October 2026 Provident fund and ESI contributions for the previous month. in 28 days
20Fri GSTR-3B monthly return GSTR-3B GST · October 2026 Summary return and tax payment – monthly filers. in 33 days
25Wed GST payment (QRMP scheme) PMT-06 GST · October 2026 Monthly tax payment by quarterly filers (first two months of the quarter). in 38 days
29Sun Annual return of companies MGT-7 / MGT-7A ROC / MCA · FY 2025-26 Within 60 days of the AGM (AGM held on 30 September). in 42 days

7Mon TDS / TCS payment Challan 281 TDS / TCS · November 2026 Tax deducted or collected in the previous month (for March: by 30 April). in 50 days
11Fri GSTR-1 monthly return GSTR-1 GST · November 2026 Outward supplies – for taxpayers filing monthly. in 54 days
13Sun GSTR-1 / IFF (QRMP scheme) IFF GST · November 2026 Invoice furnishing facility for quarterly filers (not in the last month of the quarter). in 56 days
15Tue PF and ESI payment ECR PF / ESI · November 2026 Provident fund and ESI contributions for the previous month. in 58 days
15Tue Advance tax – third instalment (75%) Challan 280 Income tax · FY 2026-27 in 58 days
20Sun GSTR-3B monthly return GSTR-3B GST · November 2026 Summary return and tax payment – monthly filers. in 63 days
25Fri GST payment (QRMP scheme) PMT-06 GST · November 2026 Monthly tax payment by quarterly filers (first two months of the quarter). in 68 days
31Thu GST annual return GSTR-9 / 9C GST · FY 2025-26 Annual return and reconciliation statement for the previous financial year. in 74 days
31Thu Belated / revised income tax return ITR Income tax · AY 2026-27 in 74 days

7Thu TDS / TCS payment Challan 281 TDS / TCS · December 2026 Tax deducted or collected in the previous month (for March: by 30 April). in 81 days
11Mon GSTR-1 monthly return GSTR-1 GST · December 2026 Outward supplies – for taxpayers filing monthly. in 85 days
13Wed GSTR-1 quarterly return (QRMP) GSTR-1 GST · Oct–Dec 2026 in 87 days
15Fri PF and ESI payment ECR PF / ESI · December 2026 Provident fund and ESI contributions for the previous month. in 89 days
15Fri TCS return – Q3 (October–December) 27EQ TDS / TCS · FY 2026-27 in 89 days
20Wed GSTR-3B monthly return GSTR-3B GST · December 2026 Summary return and tax payment – monthly filers. in 94 days
22Fri GSTR-3B quarterly return (QRMP) – Gujarat GSTR-3B GST · Oct–Dec 2026 Due on the 22nd for Gujarat and other category-X states. in 96 days
31Sun TDS return – Q3 (October–December) 24Q / 26Q TDS / TCS · FY 2026-27 in 105 days

7Sun TDS / TCS payment Challan 281 TDS / TCS · January 2027 Tax deducted or collected in the previous month (for March: by 30 April). in 112 days
11Thu GSTR-1 monthly return GSTR-1 GST · January 2027 Outward supplies – for taxpayers filing monthly. in 116 days
13Sat GSTR-1 / IFF (QRMP scheme) IFF GST · January 2027 Invoice furnishing facility for quarterly filers (not in the last month of the quarter). in 118 days
15Mon PF and ESI payment ECR PF / ESI · January 2027 Provident fund and ESI contributions for the previous month. in 120 days
20Sat GSTR-3B monthly return GSTR-3B GST · January 2027 Summary return and tax payment – monthly filers. in 125 days
25Thu GST payment (QRMP scheme) PMT-06 GST · January 2027 Monthly tax payment by quarterly filers (first two months of the quarter). in 130 days

7Sun TDS / TCS payment Challan 281 TDS / TCS · February 2027 Tax deducted or collected in the previous month (for March: by 30 April). in 140 days
11Thu GSTR-1 monthly return GSTR-1 GST · February 2027 Outward supplies – for taxpayers filing monthly. in 144 days
13Sat GSTR-1 / IFF (QRMP scheme) IFF GST · February 2027 Invoice furnishing facility for quarterly filers (not in the last month of the quarter). in 146 days
15Mon PF and ESI payment ECR PF / ESI · February 2027 Provident fund and ESI contributions for the previous month. in 148 days
15Mon Advance tax – last instalment (100%) Challan 280 Income tax · FY 2026-27 in 148 days
20Sat GSTR-3B monthly return GSTR-3B GST · February 2027 Summary return and tax payment – monthly filers. in 153 days
25Thu GST payment (QRMP scheme) PMT-06 GST · February 2027 Monthly tax payment by quarterly filers (first two months of the quarter). in 158 days

11Sun GSTR-1 monthly return GSTR-1 GST · March 2027 Outward supplies – for taxpayers filing monthly. in 175 days
15Thu PF and ESI payment ECR PF / ESI · March 2027 Provident fund and ESI contributions for the previous month. in 179 days
20Tue GSTR-3B monthly return GSTR-3B GST · March 2027 Summary return and tax payment – monthly filers. in 184 days
30Fri TDS / TCS payment Challan 281 TDS / TCS · March 2027 Tax deducted or collected in the previous month (for March: by 30 April). in 194 days