Income tax, TDS, GST and ROC due dates

TDS payment — March 2026

Deposit of TDS deducted in March 2026 (extended due date for March only).

TDS for property purchase

Form 26QB / 26QC for property purchase or rent paid in March 2026.

GSTR-4 — Composition (FY 2025-26)

Annual return for taxpayers under the GST composition scheme.

TDS payment — April 2026

Deposit of TDS deducted in April 2026.

GSTR-1 — April 2026

Monthly return of outward supplies for taxpayers with turnover above ₹5 crore.

TCS quarterly return — Q4 (FY 2025-26)

Form 27EQ for TCS collected Jan–Mar 2026.

GSTR-3B — April 2026

Monthly summary return and tax payment for April 2026.

TDS quarterly return — Q4 (FY 2025-26)

Forms 24Q (salary), 26Q (non-salary), 27Q (non-resident) for Jan–Mar 2026.

SFT filing

Statement of Financial Transactions in Form 61A for FY 2025-26.

TDS payment — May 2026

Deposit of TDS deducted in May 2026.

GSTR-1 — May 2026

Monthly return of outward supplies.

Advance tax — 1st instalment

15% of estimated tax liability for FY 2026-27 for non-corporates.

Form 16 issuance

Employers must issue Form 16 to employees for FY 2025-26.

Form 16A (Q4) issuance

TDS certificates for non-salary payments (Q4 of FY 2025-26).

GSTR-3B — May 2026

Monthly summary return and tax payment.

DPT-3 — Return of deposits

Annual return of deposits and outstanding loans by companies.

TDS payment — June 2026

Deposit of TDS deducted in June 2026.

GSTR-1 — June 2026

Monthly return of outward supplies.

GSTR-1 (QRMP) — Q1 FY 2026-27

Quarterly return for QRMP-scheme taxpayers (Apr–Jun 2026).

TCS quarterly return — Q1 FY 2026-27

Form 27EQ for TCS collected Apr–Jun 2026.

CMP-08 — Composition Q1

Quarterly statement of self-assessed tax under GST composition.

GSTR-3B — June 2026

Monthly summary return and tax payment.

ITR — Non-audit cases (AY 2026-27)

Income tax return for individuals, HUFs and others not subject to tax audit.

TDS quarterly return — Q1 FY 2026-27

Forms 24Q / 26Q / 27Q for Apr–Jun 2026.

TDS payment — July 2026

Deposit of TDS deducted in July 2026.

GSTR-1 — July 2026

Monthly return of outward supplies.

Form 16A (Q1) issuance

TDS certificates for non-salary payments for Q1 FY 2026-27.

GSTR-3B — July 2026

Monthly summary return and tax payment.

TDS payment — August 2026

Deposit of TDS deducted in August 2026.

GSTR-1 — August 2026

Monthly return of outward supplies.

Advance tax — 2nd instalment

Cumulative 45% of estimated tax for FY 2026-27.

GSTR-3B — August 2026

Monthly summary return and tax payment.

Tax audit report (Form 3CD)

Tax audit under Section 44AB for FY 2025-26.

AGM — Non-listed companies

Last date to hold the Annual General Meeting (typical case).

DIR-3 KYC

Annual KYC by all directors holding a DIN.

TDS payment — September 2026

Deposit of TDS deducted in September 2026.

GSTR-1 — September 2026

Monthly return of outward supplies.

GSTR-1 (QRMP) — Q2 FY 2026-27

Quarterly return for QRMP-scheme taxpayers (Jul–Sep 2026).

TCS quarterly return — Q2 FY 2026-27

Form 27EQ for TCS collected Jul–Sep 2026.

CMP-08 — Composition Q2

Quarterly statement of self-assessed tax under GST composition.

GSTR-3B — September 2026

Monthly summary return and tax payment.

AOC-4 / MGT-7 (in many cases)

Annual financial statements / annual return — 30 / 60 days from AGM.

ITR — Audit cases (AY 2026-27)

Return for taxpayers subject to tax audit.

TDS quarterly return — Q2 FY 2026-27

Forms 24Q / 26Q / 27Q for Jul–Sep 2026.

TDS payment — October 2026

Deposit of TDS deducted in October 2026.

GSTR-1 — October 2026

Monthly return of outward supplies.

Form 16A (Q2) issuance

TDS certificates for non-salary payments for Q2 FY 2026-27.

GSTR-3B — October 2026

Monthly summary return and tax payment.

ITR — Transfer pricing cases

Return for taxpayers with international/specified domestic transactions.

TDS payment — November 2026

Deposit of TDS deducted in November 2026.

GSTR-1 — November 2026

Monthly return of outward supplies.

Advance tax — 3rd instalment

Cumulative 75% of estimated tax for FY 2026-27.

GSTR-3B — November 2026

Monthly summary return and tax payment.

Belated / Revised ITR (AY 2026-27)

Last date to file a belated or revised return for AY 2026-27.

GSTR-9 / 9C (FY 2025-26)

Annual return and reconciliation statement under GST.

TDS payment — December 2026

Deposit of TDS deducted in December 2026.

GSTR-1 — December 2026

Monthly return of outward supplies.

GSTR-1 (QRMP) — Q3 FY 2026-27

Quarterly return for QRMP-scheme taxpayers (Oct–Dec 2026).

TCS quarterly return — Q3 FY 2026-27

Form 27EQ for TCS collected Oct–Dec 2026.

CMP-08 — Composition Q3

Quarterly statement of self-assessed tax under GST composition.

GSTR-3B — December 2026

Monthly summary return and tax payment.

TDS quarterly return — Q3 FY 2026-27

Forms 24Q / 26Q / 27Q for Oct–Dec 2026.

TDS payment — January 2027

Deposit of TDS deducted in January 2027.

GSTR-1 — January 2027

Monthly return of outward supplies.

Form 16A (Q3) issuance

TDS certificates for non-salary payments for Q3 FY 2026-27.

GSTR-3B — January 2027

Monthly summary return and tax payment.

TDS payment — February 2027

Deposit of TDS deducted in February 2027.

GSTR-1 — February 2027

Monthly return of outward supplies.

Advance tax — 4th instalment

Cumulative 100% of estimated tax for FY 2026-27.

Advance tax — Section 44AD / 44ADA

100% of advance tax for presumptive-scheme taxpayers.

GSTR-3B — February 2027

Monthly summary return and tax payment.

Updated return — ITR-U (AY 2024-25)

Final date to file an updated return for AY 2024-25.

TDS payment — March 2027 (Sec 195)

TDS on payments to non-residents for March 2027.