Updated 25 October 2026
Upcoming statutory due dates for businesses and individuals in India: GST returns, TDS and TCS, advance tax, income tax returns, ROC filings and payroll contributions. Dates that have passed are greyed out, and the next one is highlighted.
| Due date | Type | What is due |
|---|---|---|
| 7 OctWednesday | TDS / TCS | Payment of TDS and TCS deducted or collected in September 2026 |
| 11 OctSunday | GST | GSTR-1 for September 2026 (monthly filers) |
| 13 OctTuesday | GST | GSTR-1 for July to September 2026 (QRMP scheme) |
| 15 OctThursday | TCS | Quarterly TCS return (Form 27EQ) for July to September 2026 |
| 15 OctThursday | Payroll | PF and ESI contributions for September 2026 |
| 18 OctSunday | GST | CMP-08 for July to September 2026 (composition dealers) |
| 20 OctTuesday | GST | GSTR-3B for September 2026 (monthly filers) |
| 22 OctThursday | GST | GSTR-3B for July to September 2026 (QRMP scheme, Category X states including Tamil Nadu) |
| 30 OctFriday | TCS | TCS certificates (Form 27D) for July to September 2026 |
| 30 OctFriday | ROC | AOC-4 (financial statements) for FY 2025-26, for companies that held the AGM on 30 September 2026 |
| 30 OctFriday | ROC | LLP Form 8 (Statement of Account and Solvency) for FY 2025-26 |
| 31 OctSaturday | Income Tax | Income tax return for AY 2026-27 for taxpayers whose accounts are audited |
| 31 OctSaturday | TDS | Quarterly TDS returns (Forms 24Q, 26Q, 27Q) for July to September 2026 |
| 31 OctSaturday | Income Tax | Transfer pricing report (Form 3CEB) for FY 2025-26 |
| Due date | Type | What is due |
|---|---|---|
| 7 NovSaturday | TDS / TCS | Payment of TDS and TCS deducted or collected in October 2026 |
| 11 NovWednesday | GST | GSTR-1 for October 2026 (monthly filers) |
| 13 NovFriday | GST | Invoice Furnishing Facility (IFF) for October 2026 (QRMP scheme, optional) |
| 15 NovSunday | TDS | TDS certificates (Form 16A) for July to September 2026 |
| 15 NovSunday | Payroll | PF and ESI contributions for October 2026 |
| 20 NovFriday | GST | GSTR-3B for October 2026 (monthly filers) |
| 25 NovWednesday | GST | PMT-06 tax payment for October 2026 (QRMP scheme) |
| 29 NovSunday | ROC | MGT-7 / MGT-7A (annual return) for FY 2025-26, for companies that held the AGM on 30 September 2026 |
| 30 NovMonday | Income Tax | Income tax return for AY 2026-27 for taxpayers who must file a transfer pricing report |
| Due date | Type | What is due |
|---|---|---|
| 7 DecMonday | TDS / TCS | Payment of TDS and TCS deducted or collected in November 2026 |
| 11 DecFriday | GST | GSTR-1 for November 2026 (monthly filers) |
| 13 DecSunday | GST | Invoice Furnishing Facility (IFF) for November 2026 (QRMP scheme, optional) |
| 15 DecTuesday | Income Tax | Third instalment of advance tax for FY 2026-27 (75% of the estimated tax, cumulative) |
| 15 DecTuesday | Payroll | PF and ESI contributions for November 2026 |
| 20 DecSunday | GST | GSTR-3B for November 2026 (monthly filers) |
| 25 DecFriday | GST | PMT-06 tax payment for November 2026 (QRMP scheme) |
| 31 DecThursday | GST | GSTR-9 annual return and GSTR-9C reconciliation statement for FY 2025-26 |
| 31 DecThursday | Income Tax | Belated or revised income tax return for AY 2026-27 |
| Due date | Type | What is due |
|---|---|---|
| 7 JanThursday | TDS / TCS | Payment of TDS and TCS deducted or collected in December 2026 |
| 11 JanMonday | GST | GSTR-1 for December 2026 (monthly filers) |
| 13 JanWednesday | GST | GSTR-1 for October to December 2026 (QRMP scheme) |
| 15 JanFriday | TCS | Quarterly TCS return (Form 27EQ) for October to December 2026 |
| 15 JanFriday | Payroll | PF and ESI contributions for December 2026 |
| 18 JanMonday | GST | CMP-08 for October to December 2026 (composition dealers) |
| 20 JanWednesday | GST | GSTR-3B for December 2026 (monthly filers) |
| 22 JanFriday | GST | GSTR-3B for October to December 2026 (QRMP scheme, Category X states including Tamil Nadu) |
| 30 JanSaturday | TCS | TCS certificates (Form 27D) for October to December 2026 |
| 31 JanSunday | TDS | Quarterly TDS returns (Forms 24Q, 26Q, 27Q) for October to December 2026 |
These are the standard due dates under the GST, Income Tax, Companies and LLP laws and the PF and ESI rules. The government sometimes extends them by notification, and some dates depend on your situation (for example the date of your AGM, or whether you file GST monthly or quarterly). This page is for general information and is not professional advice. Please confirm with us before relying on a date for a specific filing.
We file GST, TDS, income tax and ROC returns on time for our clients. Book a 30-minute appointment to discuss your compliance.
For monthly filers, GSTR-3B is due by the 20th of the following month. Under the quarterly (QRMP) scheme, it is due by the 22nd or 24th of the month after the quarter, depending on the state; for Tamil Nadu it is the 22nd.
For monthly filers, GSTR-1 is due by the 11th of the following month. Under the QRMP scheme, the quarterly GSTR-1 is due by the 13th of the month after the quarter.
TDS deducted in a month is generally payable by the 7th of the following month. TDS deducted in March is payable by 30 April.
Advance tax is paid in four instalments: by 15 June (15%), 15 September (45%), 15 December (75%) and 15 March (100% of the estimated tax, cumulative). Taxpayers under the presumptive scheme of Section 44AD or 44ADA can pay the full amount by 15 March.
Late filing usually attracts a late fee and interest, and for some returns it can block other filings or credits. If you have missed a date, contact us and we will help you complete the filing as soon as possible.
Yes. The government sometimes extends due dates by notification. We update this page when that happens, but please confirm with us before relying on a date for a specific filing.