FY 2026-27
Statutory compliance calendar
All 23 statutory obligations for FY 2026-27, month by month — GST returns, TDS deposits and statements, advance tax, EPF/ESI, income-tax returns and ROC filings. This is the same calendar that drives due-date tracking on every BookYourAccountant dashboard.
April 2026
| Due date | Obligation | Applies to |
|---|---|---|
| 11 April 2026 | GSTR-1 (outward supplies)for March 26 | GST-registered, monthly filers |
| 13 April 2026 | GSTR-1 IFF (QRMP)for March 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 April 2026 | PF (EPF) contributionfor March 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 April 2026 | ESI contributionfor March 26 | Employers with 10+ employees (wage limit applies) |
| 18 April 2026 | CMP-08 (composition scheme)Q4 of FY 2025-26 | GST composition dealers |
| 20 April 2026 | GSTR-3B (summary & tax payment)for March 26 | GST-registered, monthly filers |
| 22 April 2026 | GSTR-3B (QRMP quarterly)Q4 of FY 2025-26 | QRMP scheme filers (22nd/24th by state) |
| 25 April 2026 | GST PMT-06 (QRMP tax payment)for March 26 | QRMP filers — months 1 & 2 of each quarter |
| 30 April 2026 | TDS / TCS depositfor March 26 (year-end exception) | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 30 April 2026 | MSME-1 (half-yearly)Oct–Mar half-year | Companies with dues to MSME suppliers > 45 days |
May 2026
| Due date | Obligation | Applies to |
|---|---|---|
| 7 May 2026 | TDS / TCS depositfor April 26 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 May 2026 | GSTR-1 (outward supplies)for April 26 | GST-registered, monthly filers |
| 13 May 2026 | GSTR-1 IFF (QRMP)for April 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 May 2026 | PF (EPF) contributionfor April 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 May 2026 | ESI contributionfor April 26 | Employers with 10+ employees (wage limit applies) |
| 20 May 2026 | GSTR-3B (summary & tax payment)for April 26 | GST-registered, monthly filers |
| 25 May 2026 | GST PMT-06 (QRMP tax payment)for April 26 | QRMP filers — months 1 & 2 of each quarter |
| 31 May 2026 | TDS statements (Form 138 salary / Form 140 others)Q4 of FY 2025-26 (Jan–Mar, old-Act forms) | All TDS deductors — replaces 24Q/26Q from TY 2026-27 |
June 2026
| Due date | Obligation | Applies to |
|---|---|---|
| 7 June 2026 | TDS / TCS depositfor May 26 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 June 2026 | GSTR-1 (outward supplies)for May 26 | GST-registered, monthly filers |
| 13 June 2026 | GSTR-1 IFF (QRMP)for May 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 June 2026 | PF (EPF) contributionfor May 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 June 2026 | ESI contributionfor May 26 | Employers with 10+ employees (wage limit applies) |
| 15 June 2026 | Advance income tax1st instalment — 15% of the year | Tax after TDS > ₹10,000/yr — Sections 403–408, IT Act 2025 |
| 15 June 2026 | Form 130 — salary TDS certificatefor FY 2025-26 (Form 16, old Act) | All employers (replaces Form 16 from TY 2026-27) |
| 20 June 2026 | GSTR-3B (summary & tax payment)for May 26 | GST-registered, monthly filers |
| 25 June 2026 | GST PMT-06 (QRMP tax payment)for May 26 | QRMP filers — months 1 & 2 of each quarter |
| 30 June 2026 | GSTR-4 (composition annual return)for FY 2025-26 | GST composition dealers |
| 30 June 2026 | DPT-3 (return of deposits)for FY 2025-26 | Companies with loans/advances outstanding |
July 2026
| Due date | Obligation | Applies to |
|---|---|---|
| 7 July 2026 | TDS / TCS depositfor June 26 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 July 2026 | GSTR-1 (outward supplies)for June 26 | GST-registered, monthly filers |
| 13 July 2026 | GSTR-1 IFF (QRMP)for June 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 July 2026 | PF (EPF) contributionfor June 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 July 2026 | ESI contributionfor June 26 | Employers with 10+ employees (wage limit applies) |
| 18 July 2026 | CMP-08 (composition scheme)Q1 (Apr–Jun) | GST composition dealers |
| 20 July 2026 | GSTR-3B (summary & tax payment)for June 26 | GST-registered, monthly filers |
| 22 July 2026 | GSTR-3B (QRMP quarterly)Q1 (Apr–Jun) | QRMP scheme filers (22nd/24th by state) |
| 25 July 2026 | GST PMT-06 (QRMP tax payment)for June 26 | QRMP filers — months 1 & 2 of each quarter |
| 31 July 2026 | TDS statements (Form 138 salary / Form 140 others)Q1 (Apr–Jun) | All TDS deductors — replaces 24Q/26Q from TY 2026-27 |
| 31 July 2026 | ITR — salaried (ITR-1 / ITR-2)for FY 2025-26 (AY 2026-27, old Act — last old-Act season) | Salaried individuals without tax audit |
August 2026
| Due date | Obligation | Applies to |
|---|---|---|
| 7 August 2026 | TDS / TCS depositfor July 26 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 August 2026 | GSTR-1 (outward supplies)for July 26 | GST-registered, monthly filers |
| 13 August 2026 | GSTR-1 IFF (QRMP)for July 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 August 2026 | PF (EPF) contributionfor July 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 August 2026 | ESI contributionfor July 26 | Employers with 10+ employees (wage limit applies) |
| 20 August 2026 | GSTR-3B (summary & tax payment)for July 26 | GST-registered, monthly filers |
| 25 August 2026 | GST PMT-06 (QRMP tax payment)for July 26 | QRMP filers — months 1 & 2 of each quarter |
| 31 August 2026 | ITR — business/professional, non-audit (ITR-3 / ITR-4)for FY 2025-26 | Business & professional income without tax audit |
September 2026
| Due date | Obligation | Applies to |
|---|---|---|
| 7 September 2026 | TDS / TCS depositfor August 26 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 September 2026 | GSTR-1 (outward supplies)for August 26 | GST-registered, monthly filers |
| 13 September 2026 | GSTR-1 IFF (QRMP)for August 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 September 2026 | PF (EPF) contributionfor August 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 September 2026 | ESI contributionfor August 26 | Employers with 10+ employees (wage limit applies) |
| 15 September 2026 | Advance income tax2nd instalment — 45% cumulative | Tax after TDS > ₹10,000/yr — Sections 403–408, IT Act 2025 |
| 20 September 2026 | GSTR-3B (summary & tax payment)for August 26 | GST-registered, monthly filers |
| 25 September 2026 | GST PMT-06 (QRMP tax payment)for August 26 | QRMP filers — months 1 & 2 of each quarter |
| 30 September 2026 | Tax audit reportfor FY 2025-26 | Turnover above audit limits (Form 26 replaces 3CD for new-Act years) |
| 30 September 2026 | DIR-3 KYCannual KYC | Every director with a DIN |
October 2026
| Due date | Obligation | Applies to |
|---|---|---|
| 7 October 2026 | TDS / TCS depositfor September 26 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 October 2026 | GSTR-1 (outward supplies)for September 26 | GST-registered, monthly filers |
| 13 October 2026 | GSTR-1 IFF (QRMP)for September 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 October 2026 | PF (EPF) contributionfor September 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 October 2026 | ESI contributionfor September 26 | Employers with 10+ employees (wage limit applies) |
| 18 October 2026 | CMP-08 (composition scheme)Q2 (Jul–Sep) | GST composition dealers |
| 20 October 2026 | GSTR-3B (summary & tax payment)for September 26 | GST-registered, monthly filers |
| 22 October 2026 | GSTR-3B (QRMP quarterly)Q2 (Jul–Sep) | QRMP scheme filers (22nd/24th by state) |
| 25 October 2026 | GST PMT-06 (QRMP tax payment)for September 26 | QRMP filers — months 1 & 2 of each quarter |
| 29 October 2026 | AOC-4 (financial statements)FY 2025-26 accounts (30 days from AGM) | All companies |
| 31 October 2026 | TDS statements (Form 138 salary / Form 140 others)Q2 (Jul–Sep) | All TDS deductors — replaces 24Q/26Q from TY 2026-27 |
| 31 October 2026 | ITR — audit casesfor FY 2025-26 | Businesses under tax audit |
| 31 October 2026 | MSME-1 (half-yearly)Apr–Sep half-year | Companies with dues to MSME suppliers > 45 days |
November 2026
| Due date | Obligation | Applies to |
|---|---|---|
| 7 November 2026 | TDS / TCS depositfor October 26 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 November 2026 | GSTR-1 (outward supplies)for October 26 | GST-registered, monthly filers |
| 13 November 2026 | GSTR-1 IFF (QRMP)for October 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 November 2026 | PF (EPF) contributionfor October 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 November 2026 | ESI contributionfor October 26 | Employers with 10+ employees (wage limit applies) |
| 20 November 2026 | GSTR-3B (summary & tax payment)for October 26 | GST-registered, monthly filers |
| 25 November 2026 | GST PMT-06 (QRMP tax payment)for October 26 | QRMP filers — months 1 & 2 of each quarter |
| 28 November 2026 | MGT-7 / 7A (annual return)FY 2025-26 (60 days from AGM) | All companies (7A for OPC & small companies) |
December 2026
| Due date | Obligation | Applies to |
|---|---|---|
| 7 December 2026 | TDS / TCS depositfor November 26 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 December 2026 | GSTR-1 (outward supplies)for November 26 | GST-registered, monthly filers |
| 13 December 2026 | GSTR-1 IFF (QRMP)for November 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 December 2026 | PF (EPF) contributionfor November 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 December 2026 | ESI contributionfor November 26 | Employers with 10+ employees (wage limit applies) |
| 15 December 2026 | Advance income tax3rd instalment — 75% cumulative | Tax after TDS > ₹10,000/yr — Sections 403–408, IT Act 2025 |
| 20 December 2026 | GSTR-3B (summary & tax payment)for November 26 | GST-registered, monthly filers |
| 25 December 2026 | GST PMT-06 (QRMP tax payment)for November 26 | QRMP filers — months 1 & 2 of each quarter |
| 31 December 2026 | GSTR-9 / 9C (annual return)for FY 2025-26 | GST-registered, turnover > ₹2 Cr (9C > ₹5 Cr) |
January 2027
| Due date | Obligation | Applies to |
|---|---|---|
| 7 January 2027 | TDS / TCS depositfor December 26 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 January 2027 | GSTR-1 (outward supplies)for December 26 | GST-registered, monthly filers |
| 13 January 2027 | GSTR-1 IFF (QRMP)for December 26 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 January 2027 | PF (EPF) contributionfor December 26 | Employers with 20+ employees (or voluntarily registered) |
| 15 January 2027 | ESI contributionfor December 26 | Employers with 10+ employees (wage limit applies) |
| 18 January 2027 | CMP-08 (composition scheme)Q3 (Oct–Dec) | GST composition dealers |
| 20 January 2027 | GSTR-3B (summary & tax payment)for December 26 | GST-registered, monthly filers |
| 22 January 2027 | GSTR-3B (QRMP quarterly)Q3 (Oct–Dec) | QRMP scheme filers (22nd/24th by state) |
| 25 January 2027 | GST PMT-06 (QRMP tax payment)for December 26 | QRMP filers — months 1 & 2 of each quarter |
| 31 January 2027 | TDS statements (Form 138 salary / Form 140 others)Q3 (Oct–Dec) | All TDS deductors — replaces 24Q/26Q from TY 2026-27 |
February 2027
| Due date | Obligation | Applies to |
|---|---|---|
| 7 February 2027 | TDS / TCS depositfor January 27 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 February 2027 | GSTR-1 (outward supplies)for January 27 | GST-registered, monthly filers |
| 13 February 2027 | GSTR-1 IFF (QRMP)for January 27 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 February 2027 | PF (EPF) contributionfor January 27 | Employers with 20+ employees (or voluntarily registered) |
| 15 February 2027 | ESI contributionfor January 27 | Employers with 10+ employees (wage limit applies) |
| 20 February 2027 | GSTR-3B (summary & tax payment)for January 27 | GST-registered, monthly filers |
| 25 February 2027 | GST PMT-06 (QRMP tax payment)for January 27 | QRMP filers — months 1 & 2 of each quarter |
March 2027
| Due date | Obligation | Applies to |
|---|---|---|
| 7 March 2027 | TDS / TCS depositfor February 27 | Anyone deducting TDS (Sections 392/393, IT Act 2025) |
| 11 March 2027 | GSTR-1 (outward supplies)for February 27 | GST-registered, monthly filers |
| 13 March 2027 | GSTR-1 IFF (QRMP)for February 27 | QRMP scheme filers (turnover ≤ ₹5 Cr) |
| 15 March 2027 | PF (EPF) contributionfor February 27 | Employers with 20+ employees (or voluntarily registered) |
| 15 March 2027 | ESI contributionfor February 27 | Employers with 10+ employees (wage limit applies) |
| 15 March 2027 | Advance income tax4th instalment — 100% | Tax after TDS > ₹10,000/yr — Sections 403–408, IT Act 2025 |
| 20 March 2027 | GSTR-3B (summary & tax payment)for February 27 | GST-registered, monthly filers |
| 25 March 2027 | GST PMT-06 (QRMP tax payment)for February 27 | QRMP filers — months 1 & 2 of each quarter |
Frequently asked questions
Which financial year does this calendar cover?
FY 2026-27 — April 2026 to March 2027. The calendar covers 23 statutory obligations: monthly filings like GSTR-1, GSTR-3B, TDS deposits and EPF/ESI; quarterly items like advance tax and TDS statements; and annual filings including ITRs, tax audit, GSTR-9 and the ROC forms AOC-4 and MGT-7.
What happens if a due date is extended by notification?
Government notifications sometimes extend individual due dates. On the BookYourAccountant platform, notified extensions are applied on top of this base calendar, so the dashboard always shows the effective date with a note about the extension.
Do all of these dates apply to my business?
No — each obligation lists who it applies to. A GST-registered monthly filer, a QRMP filer and a composition dealer see different GST rows; EPF applies from 20 employees and ESI from 10; ROC forms apply to companies. A verified accountant scopes exactly which rows are yours.
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