Statutory compliance calendar

07 Oct TDS / TCS deposit for September Income-tax Act — Rule 30 / 37CA — Deductors and collectors 11 Oct GSTR-1 for September CGST Act — s. 37 — Monthly GST filers 20 Oct GSTR-3B for September CGST Act — s. 39 — Monthly GST filers 31 Oct ITR of companies and tax-audit cases (AY 2026-27) Income-tax Act — s. 139(1) — Companies; other assessees liable to tax audit 31 Oct TDS return, quarter ending 30 September Income-tax Act — s. 200 — Deductors 31 Oct Form MSME-1 (half-year to 30 September) Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order — Specified companies 11 Nov GSTR-1 for October CGST Act — s. 37 — Monthly GST filers 8 days 20 Nov GSTR-3B for October CGST Act — s. 39 — Monthly GST filers 17 days 30 Nov Accountant’s report in Form 3CEB (transfer pricing) Income-tax Act — s. 92E — International / specified domestic transactions 27 days 11 Dec GSTR-1 for November CGST Act — s. 37 — Monthly GST filers 38 days 15 Dec Advance tax — third instalment (75%) Income-tax Act — s. 211 — Assessees liable to advance tax 42 days 20 Dec GSTR-3B for November CGST Act — s. 39 — Monthly GST filers 47 days 31 Dec Belated / revised ITR (AY 2026-27) Income-tax Act — s. 139(4) / (5) — Assessees who missed the original due date 58 days 31 Dec GSTR-9 / GSTR-9C for FY 2025-26 (ordinary due date) CGST Act — ss. 44, 35(5) — Registered persons above notified thresholds 58 days 11 Jan GSTR-1 for December CGST Act — s. 37 — Monthly GST filers 69 days 20 Jan GSTR-3B for December CGST Act — s. 39 — Monthly GST filers 78 days 31 Jan TDS return, quarter ending 31 December Income-tax Act — s. 200 — Deductors 89 days 11 Feb GSTR-1 for January CGST Act — s. 37 — Monthly GST filers 100 days 20 Feb GSTR-3B for January CGST Act — s. 39 — Monthly GST filers 109 days 11 Mar GSTR-1 for February CGST Act — s. 37 — Monthly GST filers 128 days 15 Mar Advance tax — fourth instalment (100%) Income-tax Act — s. 211 — Assessees liable to advance tax 132 days 20 Mar GSTR-3B for February CGST Act — s. 39 — Monthly GST filers 137 days 31 Mar Close of financial year 2026-27 Companies Act / Income-tax Act — previous year — All persons keeping books 148 days 30 Apr TDS deposit for March (extended monthly date) Income-tax Act — Rule 30 — Deductors 178 days 30 Apr Form MSME-1 (half-year to 31 March) Specified Companies Order — Specified companies 178 days 15 Jun Form 16 to employees Income-tax Rules — Employers 224 days 15 Jun Advance tax — first instalment (15%) Income-tax Act — s. 211 — Assessees liable to advance tax 224 days 30 Jun DPT-3 (return of deposits) Companies Act — deposit rules — Companies 239 days 31 Jul ITR — non-audit cases (AY 2027-28, ordinary date) Income-tax Act — s. 139(1) — Individuals, HUFs, firms not liable to tax audit 270 days 15 Sep Advance tax — second instalment (45%) Income-tax Act — s. 211 — Assessees liable to advance tax 316 days 30 Sep Tax-audit report u/s 44AB (AY 2027-28, ordinary date) Income-tax Act — s. 44AB — Assessees liable to tax audit 331 days 30 Sep DIR-3 KYC of every DIN Companies Act — DIN rules — Every person holding a DIN 331 days 30 Sep Tax-audit report u/s 44AB (AY 2026-27, ordinary date) Income-tax Act — s. 44AB — Assessees liable to tax audit 30 Sep DIR-3 KYC of every DIN Companies Act — DIN rules — Every person holding a DIN