What are the GST return due dates for FY 2026-27?

For regular monthly taxpayers, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. Under the QRMP scheme, the optional IFF is due on the 13th of the following month, tax payment in PMT-06 on the 25th, and quarterly GSTR-3B on the 22nd (Group A states including Maharashtra, Gujarat, Karnataka and Tamil Nadu) or the 24th (Group B states including Delhi, UP, West Bengal and Punjab). GSTR-7 and GSTR-8 for GST TDS and e-commerce operators are due on the 10th.

What is the due date for TDS payment and TDS returns?

TDS and TCS deducted or collected in a month must be deposited by the 7th of the following month. The one exception is TDS on March deductions, which may be deposited up to 30 April. Quarterly TDS returns in Form 24Q and 26Q are due on 31 July for Q1, 31 October for Q2, 31 January for Q3 and 31 May for Q4.

When are EPF and ESIC payments due each month?

Both are due by the 15th of the following month. EPF (ECR) applies to employers with 20 or more employees and ESIC contributions apply to employers with 10 or more employees. The ESIC half-yearly return for April to September is due on 11 November and for October to March on 11 May.

What is the due date for Maharashtra Profession Tax (PTRC)?

Employers registered under PTRC in Maharashtra with a previous-year liability of Rs 1 lakh or more file monthly: the return and payment for salary paid in a month fall due on the 15th of the following month, under Rule 11(3) as amended by the Finance Department notification dated 28 February 2026 (earlier the last day of the month). Employers below that threshold file an annual return by 15 March of the same financial year, covering salary paid from March to February. PTEC payment by enrolled persons is due 30 June each year. Profession tax rules differ from state to state - these dates are for Maharashtra only.

What are the ROC and MCA filing due dates for FY 2026-27?

Assuming the AGM is held on 30 September 2026, AOC-4 (financial statements) is due within 30 days of the AGM, i.e. by 30 October 2026, and MGT-7 or MGT-7A (annual return) within 60 days, i.e. by 29 November 2026. ADT-1 for auditor appointment is due by 15 October 2026, DIR-3 KYC for all directors by 30 September 2026, and Form MSME-1 half-yearly by 30 April and 31 October.

What is the last date to file the income tax return for AY 2026-27?

For non-audit cases such as individuals, HUFs and firms the due date is 31 July 2026. For companies and taxpayers subject to audit under section 44AB the due date is 31 October 2026, and for transfer pricing cases under section 92E it is 30 November 2026. A belated or revised return may be filed up to 31 December 2026.

Compliance Calendar FY 2026-27 | ROC, GST, TDS

Month:

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

April 2026

15 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Mar 2026	TCS Payment	TCS Collectors
10	GST	Mar 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Mar 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Q4 FY 25-26	GSTR-1 / IFF (QRMP)	QRMP Taxpayers
13	GST	Mar 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	PF / ESIC	Mar 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Mar 2026	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Mar 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
18	GST	Q4 FY 25-26	CMP-08 (Composition)	Composition Dealers
20	GST	Mar 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
22	GST	Q4 FY 25-26	GSTR-3B QRMP - Group A	MH, Guj, Kar, TN, AP &c.
24	GST	Q4 FY 25-26	GSTR-3B QRMP - Group B	Delhi, UP, WB, Pun &c.
30	TDS / TCS	Mar 2026	TDS Payment for March (extended)	All Deductors
30	MCA	Oct '24 - Mar '26	Form MSME-1 (Half-Yearly)	Companies
30	GST	FY 2025-26	GSTR-4 (Composition Annual)	Composition Dealers

May 2026

15 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Apr 2026	TDS / TCS Deposit	All Deductors
10	GST	Apr 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	PF / ESIC	Oct '24 - Mar '26	ESIC Half-Yearly Return	Employers (>=10)
11	GST	Apr 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Apr 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	TDS / TCS	Q4 FY 25-26	Form 16A (TDS Certificate)	All Deductors
15	TDS / TCS	Q4 FY 25-26	TCS Return - Form 27EQ	TCS Collectors
15	PF / ESIC	Apr 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Apr 2026	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Apr 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
20	GST	Apr 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
25	GST	Apr 2026	PMT-06 (QRMP Tax Payment)	QRMP Taxpayers
30	MCA	FY 2025-26	Form 11 - LLP Annual Return	LLP
30	MCA	Oct '24 - Mar '26	PAS-6 (Half-Yearly)	Unlisted Public Cos
31	TDS / TCS	Q4 FY 25-26	TDS Return (24Q / 26Q / 27Q)	All Deductors

June 2026

13 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	May 2026	TDS / TCS Deposit	All Deductors
10	GST	May 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	May 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	May 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	Income Tax	FY 2026-27	Advance Tax - Q1 (15%)	All Assessees
15	TDS / TCS	FY 2025-26	Form 16 (Salary TDS Certificate)	Employers
15	PF / ESIC	May 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	May 2026	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid May 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
20	GST	May 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
25	GST	May 2026	PMT-06 (QRMP Tax Payment)	QRMP Taxpayers
30	MCA	FY 2025-26	DPT-3 (Return of Deposits)	Companies
30	PT (Maharashtra)	FY 2026-27	Maharashtra PTEC (Annual Payment)	MH Enrolled Persons

July 2026

17 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Jun 2026	TDS / TCS Deposit	All Deductors
10	GST	Jun 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Jun 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Q1 FY 26-27 (Apr-Jun)	GSTR-1 / IFF (QRMP)	QRMP Taxpayers
13	GST	Jun 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	Labour Welfare Fund	Jan - Jun 2026	Maharashtra LWF (Half-Yearly)	MH Employers (>=5)
15	TDS / TCS	Q1 FY 26-27	Form 16A (TDS Certificate)	All Deductors
15	TDS / TCS	Q1 FY 26-27	TCS Return - Form 27EQ	TCS Collectors
15	PF / ESIC	Jun 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Jun 2026	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Jun 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
18	GST	Q1 FY 26-27	CMP-08 (Composition)	Composition Dealers
20	GST	Jun 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
22	GST	Q1 FY 26-27	GSTR-3B QRMP - Group A	MH, Guj, Kar, TN &c.
24	GST	Q1 FY 26-27	GSTR-3B QRMP - Group B	Delhi, UP, WB, Pun &c.
31	Income Tax	AY 2026-27	ITR Filing - Non-Audit	Individual / HUF / Firm
31	TDS / TCS	Q1 FY 26-27	TDS Return (24Q / 26Q / 27Q)	All Deductors

August 2026

9 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Jul 2026	TDS / TCS Deposit	All Deductors
10	GST	Jul 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Jul 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Jul 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	PF / ESIC	Jul 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Jul 2026	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Jul 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
20	GST	Jul 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
25	GST	Jul 2026	PMT-06 (QRMP Tax Payment)	QRMP Taxpayers

September 2026

12 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Aug 2026	TDS / TCS Deposit	All Deductors
10	GST	Aug 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Aug 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Aug 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	Income Tax	FY 2026-27	Advance Tax - Q2 (45% cumulative)	All Assessees
15	PF / ESIC	Aug 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Aug 2026	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Aug 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
20	GST	Aug 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
25	GST	Aug 2026	PMT-06 (QRMP Tax Payment)	QRMP Taxpayers
30	MCA	FY 2025-26	DIR-3 KYC	All Directors
30	Income Tax	AY 2026-27	Tax Audit Report (Sec 44AB)	Audit Cases

October 2026

20 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Sep 2026	TDS / TCS Deposit	All Deductors
10	GST	Sep 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Sep 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Q2 FY 26-27 (Jul-Sep)	GSTR-1 / IFF (QRMP)	QRMP Taxpayers
13	GST	Sep 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	MCA	FY 2026-27	ADT-1 (Auditor Appointment)	Companies
15	TDS / TCS	Q2 FY 26-27	Form 16A (TDS Certificate)	All Deductors
15	TDS / TCS	Q2 FY 26-27	TCS Return - Form 27EQ	TCS Collectors
15	PF / ESIC	Sep 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Sep 2026	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Sep 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
18	GST	Q2 FY 26-27	CMP-08 (Composition)	Composition Dealers
20	GST	Sep 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
22	GST	Q2 FY 26-27	GSTR-3B QRMP - Group A	MH, Guj, Kar, TN &c.
24	GST	Q2 FY 26-27	GSTR-3B QRMP - Group B	Delhi, UP, WB, Pun &c.
30	MCA	FY 2025-26	AOC-4 (Financial Statements)	Companies
30	MCA	FY 2025-26	Form 8 - LLP Statement of Accounts	LLP
31	Income Tax	AY 2026-27	ITR Filing - Audit Cases	Companies / 44AB
31	MCA	Apr - Sep 2026	Form MSME-1 (Half-Yearly)	Companies
31	TDS / TCS	Q2 FY 26-27	TDS Return (24Q / 26Q / 27Q)	All Deductors

November 2026

13 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Oct 2026	TDS / TCS Deposit	All Deductors
10	GST	Oct 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	PF / ESIC	Apr - Sep 2026	ESIC Half-Yearly Return	Employers (>=10)
11	GST	Oct 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Oct 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	PF / ESIC	Oct 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Oct 2026	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Oct 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
20	GST	Oct 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
25	GST	Oct 2026	PMT-06 (QRMP Tax Payment)	QRMP Taxpayers
29	MCA	FY 2025-26	MGT-7 / MGT-7A (Annual Return)	Companies
29	MCA	Apr - Sep 2026	PAS-6 (Half-Yearly)	Unlisted Public Cos
30	Income Tax	AY 2026-27	ITR Filing - Transfer Pricing (Sec 92E)	TP Cases

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)
15	PT (Maharashtra)	Salary paid Nov 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
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

January 2027

16 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Dec 2026	TDS / TCS Deposit	All Deductors
10	GST	Dec 2026	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Dec 2026	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Q3 FY 26-27 (Oct-Dec)	GSTR-1 / IFF (QRMP)	QRMP Taxpayers
13	GST	Dec 2026	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	Labour Welfare Fund	Jul - Dec 2026	Maharashtra LWF (Half-Yearly)	MH Employers (>=5)
15	TDS / TCS	Q3 FY 26-27	Form 16A (TDS Certificate)	All Deductors
15	TDS / TCS	Q3 FY 26-27	TCS Return - Form 27EQ	TCS Collectors
15	PF / ESIC	Dec 2026	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Dec 2026	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Dec 2026	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
18	GST	Q3 FY 26-27	CMP-08 (Composition)	Composition Dealers
20	GST	Dec 2026	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
22	GST	Q3 FY 26-27	GSTR-3B QRMP - Group A	MH, Guj, Kar, TN &c.
24	GST	Q3 FY 26-27	GSTR-3B QRMP - Group B	Delhi, UP, WB, Pun &c.
31	TDS / TCS	Q3 FY 26-27	TDS Return (24Q / 26Q / 27Q)	All Deductors

February 2027

9 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Jan 2027	TDS / TCS Deposit	All Deductors
10	GST	Jan 2027	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Jan 2027	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Jan 2027	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	PF / ESIC	Jan 2027	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Jan 2027	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Jan 2027	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
20	GST	Jan 2027	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
25	GST	Jan 2027	PMT-06 (QRMP Tax Payment)	QRMP Taxpayers

March 2027

12 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Feb 2027	TDS / TCS Deposit	All Deductors
10	GST	Feb 2027	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Feb 2027	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Feb 2027	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	Income Tax	FY 2026-27	Advance Tax - Q4 (100% cumulative)	All Assessees
15	PT (Maharashtra)	Salary paid Mar 26 - Feb 27	Maharashtra PT (PTRC) Annual Return	MH Employers (PY liability < 1 lakh)
15	PF / ESIC	Feb 2027	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Feb 2027	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Feb 2027	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
20	GST	Feb 2027	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
25	GST	Feb 2027	PMT-06 (QRMP Tax Payment)	QRMP Taxpayers
31	Income Tax	Multiple AYs	Updated Return (ITR-U) / Form 67	All Assessees

April 2027

15 compliances

Date	Act	Period	Description	Applicable To
7	TDS / TCS	Mar 2027	TCS Payment	TCS Collectors
10	GST	Mar 2027	GSTR-7 / GSTR-8 (TDS/TCS)	GST TDS / ECO Operators
11	GST	Mar 2027	GSTR-1 (Monthly)	Regular Taxpayers
13	GST	Q4 FY 26-27 (Jan-Mar)	GSTR-1 / IFF (QRMP)	QRMP Taxpayers
13	GST	Mar 2027	GSTR-5 / GSTR-6 (NRTP / ISD)	NRTP / ISD
15	PF / ESIC	Mar 2027	EPF / ECR Payment	Employers (>=20)
15	PF / ESIC	Mar 2027	ESIC Contribution	Employers (>=10)
15	PT (Maharashtra)	Salary paid Mar 2027	Maharashtra PT (PTRC) Monthly Return & Payment	MH Employers (PY liability >= 1 lakh)
18	GST	Q4 FY 26-27	CMP-08 (Composition)	Composition Dealers
20	GST	Mar 2027	GSTR-3B (Monthly) / GSTR-5A	Regular / OIDAR
22	GST	Q4 FY 26-27	GSTR-3B QRMP - Group A	MH, Guj, Kar, TN &c.
24	GST	Q4 FY 26-27	GSTR-3B QRMP - Group B	Delhi, UP, WB, Pun &c.
30	TDS / TCS	Mar 2027	TDS Payment for March (extended)	All Deductors
30	MCA	Oct '26 - Mar '27	Form MSME-1 (Half-Yearly)	Companies
30	GST	FY 2026-27	GSTR-4 (Composition Annual)	Composition Dealers

Month-wise due dates for FY 2026-27

Each month has its own page listing only that month's statutory deadlines, with the forms and who they apply to.

Notes: AOC-4, MGT-7 & ADT-1 dates assume AGM is held on 30 Sep 2026 (last permissible date - please adjust if your AGM is held earlier). PT & LWF deadlines shown are for Maharashtra only; other states differ. Maharashtra PTRC monthly return and payment fall due on the 15th of the month following the month in which salary is paid (Rule 11(3), amended by notification dated 28 Feb 2026); the PTRC annual return is due 15 March and PTEC payment 30 June. Monthly TDS deposit is due 7th of next month - exception: TDS on March deductions is due 30 April. The "Apr '27" tab covers FY 2026-27 trailing compliances filed in April 2027 (e.g., March 2027 GST returns, MSME-1, GSTR-4 annual). All dates are indicative and subject to extension circulars by CBDT, GSTN, MCA, EPFO & ESIC.

Compliance Calendar FY 2026-27

April 2026

May 2026

June 2026

July 2026

August 2026

September 2026

October 2026

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

Month-wise due dates for FY 2026-27

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