Missing a tax due date means late fees, interest and sometimes notices. This calendar puts the most important GST, TDS, advance tax, ITR and company (ROC) deadlines for FY 2026-27 in one place, so your business never misses a date.
Tip: Bookmark this page. Due dates are sometimes extended by the CBDT or CBIC — we update our blog whenever that happens.
Monthly due dates (every month)
| Date | Compliance | Who |
|---|---|---|
| 7th | Deposit TDS/TCS deducted in the previous month (March TDS: by 30 April) | All deductors |
| 11th | GSTR-1 (outward supplies) | Monthly GST filers |
| 13th | IFF – Invoice Furnishing Facility (optional, for months 1 & 2 of the quarter) | QRMP filers |
| 20th | GSTR-3B (summary return + tax payment) | Monthly GST filers |
| 25th | PMT-06 GST payment for months 1 & 2 of the quarter | QRMP filers |
Quarterly due dates
| Date | Compliance |
|---|---|
| 13th of month after quarter | GSTR-1 for QRMP filers |
| 18th of month after quarter | CMP-08 (composition taxpayers) |
| 22nd / 24th of month after quarter | GSTR-3B for QRMP filers (depends on your state) |
| 15 July, 15 Oct, 15 Jan, 15 May | TCS quarterly return |
| 31 July, 31 Oct, 31 Jan, 31 May | TDS quarterly return (salary and non-salary) |
Advance tax instalments (FY 2026-27)
If your total tax for the year is ₹10,000 or more after TDS, you must pay advance tax in instalments:
| Due date | Minimum cumulative tax paid |
|---|---|
| 15 June 2026 | 15% |
| 15 September 2026 | 45% |
| 15 December 2026 | 75% |
| 15 March 2027 | 100% |
Taxpayers under the presumptive scheme (Section 44AD/44ADA of the old Act) can pay 100% by 15 March. Short payment attracts interest of 1% per month.
ITR due dates (returns for FY 2025-26, filed in 2026)
| Taxpayer | Due date |
|---|---|
| ITR-1 / ITR-2 (salaried, pensioners, capital gains – no audit) | 31 July 2026 |
| ITR-3 / ITR-4 (business & professionals – no audit) | 31 August 2026 |
| Businesses requiring tax audit | 31 October 2026 |
| Transfer pricing cases | 30 November 2026 |
| Belated return | 31 December 2026 |
From 1 April 2026 the new Income-tax Act, 2025 has come into force and uses the term “tax year” in place of “previous year / assessment year”. Returns for FY 2025-26 still follow the old Act.
Annual GST & company (ROC) deadlines
- GSTR-9 / GSTR-9C (GST annual return and reconciliation): 31 December
- DIR-3 KYC for directors: 30 September
- AOC-4 (financial statements): within 30 days of the AGM
- MGT-7 / MGT-7A (annual return): within 60 days of the AGM
- AGM of a company: by 30 September
Penalties at a glance
- GST late fee: ₹50 per day (₹20 for nil returns), plus 18% interest on late tax payment
- TDS: interest of 1–1.5% per month, and ₹200 per day late fee for late TDS returns
- ITR: late fee of up to ₹5,000 and interest on unpaid tax
Never miss a due date again
PUCHO Business Consult tracks every deadline for our clients and sends reminders in advance. Book a free consultation or call +91 97486 86502 to put your GST, TDS and ITR compliance on autopilot.