Compliance calendar FY 2026-27: every due date that matters

Monthly, without exception

• 7th — TDS/TCS payment for the previous month.
• 11th — GSTR-1 for monthly filers.
• 20th — GSTR-3B and tax payment for monthly filers.
• 15th — PF and ESI contributions.

Quarterly

• 31st of the month following the quarter — TDS returns (24Q, 26Q).
• 13th of the month following the quarter — GSTR-1 for QRMP filers.
• 15th June / September / December / March — advance tax instalments.

Annual

• 30th September — statutory audit report for audited entities.
• 31st October — income tax return for audited entities (31st July otherwise).
• 30th October — AOC-4 (financial statements) with the ROC.
• 29th November — MGT-7 annual return.
• 31st December — GSTR-9 and 9C.

Cost of slipping

Late ROC filings carry ₹100 per day per form with no upper cap — the single most expensive avoidable penalty we see. Late GST returns accrue daily fees plus 18% interest, and repeated defaults suspend your registration.