This calendar lists the main GST, TDS, Income Tax and ROC due dates for businesses in India. Recurring monthly dates are given first, followed by the dates coming up between November 2026 and March 2027, and then the yearly dates for companies and LLPs. Dates can be extended by the government, so please check the latest notification or circular before filing.
Monthly Due Dates
| Date (every month) | Compliance | Who should file / pay |
|---|---|---|
| 7th | Deposit of TDS and TCS deducted or collected in the previous month (TDS for March is due by 30 April) | All deductors and collectors |
| 10th | GSTR-7 (GST TDS) and GSTR-8 (GST TCS) | Government deductors and e-commerce operators |
| 11th | GSTR-1 for the previous month | Monthly GST filers |
| 13th | IFF (optional, for the first two months of a quarter) and GSTR-6 | QRMP taxpayers; Input Service Distributors |
| 15th | PF and ESI contribution for the previous month | Employers registered under PF / ESI |
| 20th | GSTR-3B for the previous month and GSTR-5A | Monthly GST filers; OIDAR service providers |
| 25th | PMT-06 GST payment (first two months of a quarter) | QRMP taxpayers |
Due Dates from November 2026 to March 2027
| Due date | Compliance | Period |
|---|---|---|
| 15 November 2026 | TDS certificates for non-salary payments | July–September 2026 |
| 20 November 2026 | GSTR-3B (monthly filers) | October 2026 |
| 21 November 2026 | Income Tax Return for audit cases (extended by CBDT Circular No. 07/2026) | AY 2026-27 |
| 25 November 2026 | PMT-06 GST payment (QRMP taxpayers) | October 2026 |
| 7 December 2026 | TDS / TCS deposit | November 2026 |
| 11 December 2026 | GSTR-1 (monthly filers) | November 2026 |
| 15 December 2026 | Third instalment of advance tax (75% of estimated tax) | FY 2026-27 |
| 20 December 2026 | GSTR-3B (monthly filers) | November 2026 |
| 31 December 2026 | GSTR-9 / GSTR-9C annual return | FY 2025-26 |
| 31 December 2026 | AOC-4 and variants without additional fee (MCA General Circular No. 05/2026) | FY 2025-26 |
| 31 December 2026 | CRA-4 cost audit report without additional fee (MCA General Circular No. 06/2026) | FY 2025-26 |
| 1 January 2027 | New e-way bill number format (14 digits; consolidated e-way bill 11 digits) | All e-way bills |
| 13 January 2027 | GSTR-1 for QRMP taxpayers | October–December 2026 |
| 18 January 2027 | CMP-08 for composition taxpayers | October–December 2026 |
| 22 / 24 January 2027 | GSTR-3B for QRMP taxpayers (date depends on the State) | October–December 2026 |
| 31 January 2027 | Quarterly TDS and TCS statements | October–December 2026 |
| 31 January 2027 | MGT-7 / MGT-7A without additional fee (MCA General Circular No. 05/2026) | FY 2025-26 |
| 15 February 2027 | TDS certificates for non-salary payments | October–December 2026 |
| 15 March 2027 | Fourth instalment of advance tax (100% of estimated tax) | FY 2026-27 |
Yearly Due Dates for Companies and LLPs
| Compliance | Usual due date |
|---|---|
| MSME-1 (dues to micro and small enterprises) | 30 April and 31 October (half-yearly) |
| LLP Form 11 (annual return) | 30 May |
| DPT-3 (return of deposits) | 30 June |
| DIR-3 KYC of directors | 30 September |
| Annual General Meeting | Within six months of the end of the financial year (30 September) |
| ADT-1 (appointment of auditor) | Within 15 days of the AGM |
| AOC-4 (financial statements) | Within 30 days of the AGM |
| MGT-7 / MGT-7A (annual return) | Within 60 days of the AGM |
| LLP Form 8 (accounts and solvency) | 30 October |
Yearly Due Dates for Income Tax and GST
| Compliance | Usual due date |
|---|---|
| Advance tax instalments | 15 June, 15 September, 15 December and 15 March |
| Quarterly TDS and TCS statements | 31 July, 31 October, 31 January and 31 May |
| Income Tax Return – no business or professional income | 31 July |
| Income Tax Return – business or profession, accounts not audited | 31 August |
| Tax audit report | 30 September |
| Income Tax Return – audit cases | 31 October |
| Income Tax Return – transfer pricing cases | 30 November |
| GSTR-9 / GSTR-9C annual return | 31 December following the financial year |
Useful Calculators
- GST Calculator
- GST Late Fee and Interest Calculator
- TDS Calculator – Interest and Late Fee
- ROC Late Filing Fee Calculator
For news on extensions and new rules, see our Compliance Updates.
Need Help?
North West Consultancy can track these dates for your business and help you file GST, TDS, Income Tax and ROC returns on time. Contact North West Consultancy.
Office: 210, Vitthal The Mall, Koba Gandhinagar Road, Near Vishwakarma Engineering College, Ahmedabad, Gujarat – 382424
Raviraj Upadhyay (Partner): +91 90338 52145
Prashant Joshi (Partner): +91 97146 56484
Email: fca.raviraj@gmail.com
Disclaimer: This calendar is for general information only. Due dates depend on the law, notifications and circulars in force and may be extended or changed. It is not professional advice. Please verify with the official portal or notification before making a payment or filing.
