How many compliance due dates are there in December 2026?

There are 12 statutory due dates in December 2026 for Indian businesses, covering GST, payroll, income tax and TDS/TCS. They run from the 7th to the 31st of the month.

What is due on 15 December 2026?

On 15 December 2026, 3 filings are due: Advance Tax - Q3 (75% cumulative) (Income Tax, applicable to All Assessees); EPF / ECR Payment (PF / ESIC, applicable to Employers (>=20)); ESIC Contribution (PF / ESIC, applicable to Employers (>=10)).

What are the GST due dates in December 2026?

December 2026 has 6 GST due dates: GSTR-7 / GSTR-8 (TDS/TCS) on the 10th, GSTR-1 (Monthly) on the 11th, GSTR-5 / GSTR-6 (NRTP / ISD) on the 13th, GSTR-3B (Monthly) / GSTR-5A on the 20th, PMT-06 (QRMP Tax Payment) on the 25th, GSTR-9 / GSTR-9C (Annual) on the 31st.

When are PF, ESIC and profession tax due in December 2026?

EPF / ECR Payment is due on 15 December 2026 (Employers (>=20)). ESIC Contribution is due on 15 December 2026 (Employers (>=10)). Maharashtra Profession Tax (PTRC) is due on 31 December 2026 (MH Employers). Profession tax and labour welfare fund dates shown are for Maharashtra; other states differ.

December 2026 Compliance Calendar | GST, TDS, PF & ESIC Due Dates

December 2026 carries 12 statutory due dates for Indian businesses, spanning GST, payroll, income tax and TDS/TCS. The first falls on the 7th (TDS / TCS Deposit) and the last on the 31st (Maharashtra Profession Tax (PTRC)).

The heaviest date is the 15th, when 3 filings fall due together: Advance Tax - Q3 (75% cumulative), EPF / ECR Payment and ESIC Contribution. Plan the working papers for these a few days ahead - the portals slow noticeably on peak dates.

In total that is 6 GST returns and 2 income tax items, alongside the recurring TDS deposit and payroll obligations. Dates below are indicative and can shift if CBDT, GSTN, MCA, EPFO or ESIC issue an extension circular.

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Income Tax TDS / TCS GST ROC / MCA PF - ESIC - PT - LWF

December 2026

12 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Nov 2026	TDS / TCS Deposit	All Deductors
10	GST	Nov 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Nov 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Nov 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	Income Tax	FY 2026-27	Advance Tax - Q3 (75% cumulative)	All Assessees
15	PF / ESIC	Nov 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Nov 2026	ESIC Contribution	Employers (>=10)
20	GST	Nov 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
25	GST	Nov 2026	PMT-06 (QRMP Tax Payment)	QRMP Taxpayers
31	Income Tax	AY 2026-27	Belated / Revised ITR	All Assessees
31	GST	FY 2025-26	GSTR-9 / GSTR-9C (Annual)	Regular & QRMP Taxpayers
31	Profession Tax	Nov 2026	Maharashtra Profession Tax (PTRC)	MH Employers

November 2026 January 2027

Other months in FY 2026-27

Notes: AOC-4, MGT-7 & ADT-1 dates assume the AGM is held on 30 Sep 2026 (the last permissible date - adjust if your AGM is earlier). PT & LWF deadlines are for Maharashtra only; other states differ. Monthly TDS deposit is due the 7th of the following month, except TDS on March deductions which is due 30 April. All dates are indicative and subject to extension circulars by CBDT, GSTN, MCA, EPFO & ESIC.