India compliance deadlines
FY 2026-27.

FY 2026-27 runs from 1 April 2026 to 31 March 2027 (tax year 2026-27 under the new Income-tax Act). The recurring monthly dates are the 7th (TDS deposit), 11th (GSTR-1), 15th (applicable EPF or ESI contributions) and 20th (GSTR-3B and payment). Where advance tax applies, standard instalments fall on 15 June, 15 September, 15 December and 15 March; eligible presumptive taxpayers have one 15 March instalment. Other annual dates include 31 July for non-business, non-audit income tax returns, 31 August for non-audit business/profession returns, 30 September for applicable tax audit reports and the latest AGM for most companies, and 31 October for standard audited returns. AOC-4 and MGT-7 follow the actual AGM date by 30 and 60 days.

The Income Tax Department's 2026 Budget FAQ explains the 31 August date for non-audit business cases and partners of non-audited firms. Non-business returns remain due 31 July. Confirm the applicable category and any extension before filing.

For FY 2025-26 (AY 2026-27), an eligible belated return is due by 31 December 2026 or before assessment, if earlier. The Finance Act, 2026 amendment to section 139(5) allows an eligible revised return until the end of the assessment year, 31 March 2027, or before assessment, if earlier. A fee may apply to a revision filed after 31 December 2026. An updated return is a separate option with exclusions and a 48-month window tied to the relevant assessment year; Income Tax Department guidance explains that window.

A tax audit report applies only when the tax-audit conditions are met; a company's statutory audit does not make the tax audit automatic. The 30 September 2026 row below concerns FY 2025-26 and uses Forms 3CA/3CB-3CD. For tax year 2026-27, the Income Tax Department says Form 26 replaces those forms, generally due 30 September 2027, or 31 October where a transfer-pricing report moves the return due date to 30 November. The tracker omits company tax-audit reports because it does not ask the questions needed to establish whether one applies.

These are standard statutory dates. The CBDT and CBIC may extend a deadline by notification, so check the current portal and notifications before relying on it. QRMP taxpayers file GSTR-1 quarterly by the 13th and GSTR-3B by the 22nd or 24th depending on state. For the first two months of each quarter, any tax due is generally deposited through PMT-06 by the 25th of the following month; check the electronic cash ledger and applicable method.

The Income Tax Department's transition FAQ confirms that Q4 of FY 2025-26 remains under the old TDS statement forms, while quarterly statements for tax year 2026-27 use Forms 138 (salary), 140 (resident non-salary) and 144 (non-resident), as applicable. The standard quarterly due dates remain unchanged.

EPF and ESI have separate coverage and registrations; payroll alone does not establish that either contribution is payable. Where applicable, paragraphs 20 and 28 of the Employees' Provident Funds Scheme, 2026 require monthly EPF contributions within 15 days after the month, and ESIC Regulation 31 requires ESI contributions within 15 days after the relevant calendar month. Confirm employee coverage and amounts in each portal. The personalised calendar adds each reminder only after you confirm that scheme applies.

Deadlines that follow your own dates

Month by month

The dated rows highlight selected obligations. The monthly and QRMP cycles in the table above recur throughout the year; use the GST portal to confirm the return period and any notification for your registration.

April 2026

May 2026

June 2026

July 2026

August 2026

September 2026

October 2026

November 2026

December 2026

January 2027

February 2027

March 2027

Every month

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Advance-tax applicability and the 2026/27 presumptive rule: Income Tax Department tax-payment FAQ. The four standard instalment percentages appear in the department's advance-tax guide; the senior-citizen exemption is in Section 403(3) of the 2025 Act.

Annual GST return applicability: Notification 15/2025-Central Tax exempts registered persons with aggregate turnover up to ₹2 crore for FY 2024-25 onward. CBIC Circular 246/03/2025 explains the ₹5 crore GSTR-9C threshold and the standard 31 December date.

QRMP payments: CBIC Circular 143/13/2020-GST explains the first-two-month PMT-06 payment and the 25th-day standard date. It also explains the fixed-sum and self-assessment methods.

The GST portal's GSTR-1 guide gives the 11th and 13th dates and directs filers to government notifications for any extension.

Director KYC changed in 2026: the amended rule replaces annual filing with a three-year cycle and a 30 June date in the applicable year. MCA says directors whose KYC was complete when it announced the change are next due by 30 June 2028; new and changed DIN records need their own check.

Dates are the standard statutory dates as understood at the time of writing (September 2026) and are provided for planning, not as advice. Weekend and holiday treatment varies by obligation; do not assume a date has moved without checking the relevant portal or a published notification. Always confirm the exact date that applies to you with your accountant or the relevant authority. Cadence prepares the work behind these deadlines for accounting firms and businesses; it does not file or advise.