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Compliance Calendar FY 2025-26 (AY 2026-27) — All Due Dates for Indian Businesses
Complete compliance calendar for FY 2025-26 (AY 2026-27) — ITR, GST, TDS, ROC, FEMA, audit. All due dates, one place. CA-curated.
CA & CS Team · CorporateWalla 15 Jun 2026 12 min read
Every Indian business has a long list of compliance requirements with strict due dates. Missing a single deadline can lead to penalties, interest, and even prosecution. In this guide, we give you a complete compliance calendar for FY 2025-26 (AY 2026-27) — one place, all due dates.
Income Tax Compliance Calendar
| Compliance | Due Date | Who |
|---|---|---|
| TDS / TCS deposit (govt. deductors) | Same day | Government deductors |
| TDS / TCS deposit (non-govt., Apr-Feb) | 7th of next month | Companies / non-govt. |
| TDS / TCS deposit (March) | 30 April | Companies / non-govt. |
| TDS return (Q1, Q2, Q3) | 31 July, 31 Oct, 31 Jan | All deductors |
| TDS return (Q4) | 31 May | All deductors |
| Form 24Q, 26Q, 27Q, 27EQ | Quarterly (above) | All deductors |
| Issue of TDS certificate (Form 16) | 15 June | Employers (Form 16) |
| Issue of TDS certificate (Form 16A) | 15 days from due date of TDS return | All deductors |
| Advance tax (Q1, Q2, Q3) | 15% (15 Jun), 45% (15 Sep), 75% (15 Dec) | All assessees |
| Advance tax (Q4) | 100% (15 Mar) | All assessees |
| ITR (non-audit, no business income) | 31 July 2026 (passed; belated return by 31 December 2026) | Salaried, pensioners, investors (ITR-1 / ITR-2) |
| ITR (non-audit business or profession) | 31 August 2026 (passed; belated return by 31 December 2026) | ITR-3 / ITR-4 filers not liable to audit |
| ITR (audit, no TP) | 21 November 2026 (extended from 31 October by CBDT Circular No. 7/2026) | Business (audit), companies |
| ITR (TP) | 30 November 2026 | Transfer pricing cases |
| Tax audit report (u/s 44AB) | 21 October 2026 (extended from 30 September by CBDT Circular No. 7/2026) / 31 October 2026 (TP) | Business / profession |
| Form 10A / 10AB (trust registration renewal) | 30 June (for old trusts) | Charitable trusts |
| Form 67 (foreign tax credit) | ITR filing date | All with foreign income |
GST Compliance Calendar
| Compliance | Due Date | Who |
|---|---|---|
| GSTR-1 (monthly) | 11th of next month | Regular taxpayers |
| GSTR-1 (quarterly, QRMP) | 13th of next month | Turnover < ₹5Cr (optional) |
| GSTR-3B (monthly) | 20th of next month | Regular taxpayers |
| GSTR-3B (quarterly, QRMP) | 22nd-24th of next month | Turnover < ₹5Cr (optional) |
| PMT-06 (QRMP monthly tax) | 25th of next month | QRMP taxpayers |
| GSTR-5 (NRI) | 20th of next month | Non-resident |
| GSTR-6 (ISD) | 13th of next month | Input Service Distributor |
| GSTR-7 (TDS) | 10th of next month | TDS deductor |
| GSTR-8 (TCS) | 10th of next month | E-commerce TCS |
| GSTR-9 (annual) | 31 December (next FY) | Regular > ₹2Cr |
| GSTR-9 (annual, opt) | 31 December (next FY) | Regular < ₹2Cr (optional) |
| GSTR-9C (reconciliation) | 31 December (next FY) | Regular > ₹5Cr |
| GSTR-4 (composition) | 30 April (next FY) | Composition taxpayers |
| GSTR-10 (final) | Within 3 months of cancellation | All (after cancellation) |
| GSTR-11 (ISD UIN refund) | 28th of next month | Embassies / UN orgs |
ROC / MCA Compliance Calendar
| Compliance | Due Date | Who |
|---|---|---|
| Board meeting (4 per year) | Max gap 120 days | All companies |
| AGM | Within 6 months of FY end (30 Sep) | All companies |
| EGM (if needed) | As needed | All companies |
| AOC-4 (financial statements) | 30 days of AGM | All companies |
| MGT-7 (annual return) | 60 days of AGM | All companies |
| MGT-7A (small companies + OPCs) | 60 days of AGM | Small companies, OPCs |
| MGT-14 (resolutions) | 30 days of resolution | All companies |
| DIR-3 KYC (directors) | Once every three financial years from 31 March 2026 (no longer 30 September every year) | All DIN holders |
| DPT-3 (deposits) | 30 June (annual return) | Companies accepting deposits |
| MR-3 (secretarial audit) | Annexed to Board's Report | Listed + applicable companies |
| Form 8 (LLP) | 30 October | LLPs |
| Form 11 (LLP) | 30 May | LLPs |
| PAS-3 (share allotment) | 30 days of allotment | Companies |
| BEN-2 (significant beneficial owner) | 30 days of change | All companies |
| INC-22 (registered office verification) | At incorporation + change | All companies |
Labour / Payroll Compliance
| Compliance | Due Date | Who |
|---|---|---|
| EPF (ECR + payment) | 15th of next month | 20+ employees |
| ESI (return + payment) | 15th of next month | 10+ employees |
| Professional Tax (Maharashtra) | Last day of next month | Maharashtra employers |
| Professional Tax (Karnataka) | Last day of next month | Karnataka employers |
| Bonus payment | Within 8 months of FY end (30 Nov) | Eligible employees |
| Minimum wages compliance | Ongoing | All employers |
| Gratuity payment | Within 30 days of due date | 5+ years employees |
| Leave records (Shop Act) | Ongoing | All employers |
| ESI inspection | As scheduled | ESI inspectors |
| PF inspection | As scheduled | PF inspectors |
FEMA / RBI Compliance Calendar
| Compliance | Due Date | Who |
|---|---|---|
| FC-GPR (FDI equity) | 30 days of allotment | Companies receiving FDI |
| FC-TRS (share transfer) | 60 days of transfer | Companies + foreign investors |
| FLA return | 15 July (annual) | Companies + LLPs with foreign investment |
| ODI (form filing) | 30 days of investment | Indian residents investing abroad |
| Annual Performance Report (ODI) | 31 December (annual) | Indian companies with foreign JVs/subsidiaries |
| FEMA compounding (if contravention) | As detected | RBI |
Other Compliance
| Compliance | Due Date | Who |
|---|---|---|
| FSSAI renewal | 30 days before expiry | Food businesses |
| MSME / Udyam update | As and when changes | MSMEs |
| Shop & Establishment renewal | As per state rules | All shops/offices |
| Trademark renewal | Within 6 months of expiry | Trademark holders |
| Patent annuity | Before expiry of year | Patent holders |
| FSSAI annual return (Form D1/D2) | 31 May | FSSAI Basic/State/Central |
| IEC modification | As and when changes | IEC holders |
How to Stay Compliant
- Use a compliance calendar (Google Calendar, Outlook, or compliance software)
- Set reminders 15 days + 7 days + 1 day before due date
- Outsource to a CA / CS firm (we provide annual compliance packages)
- Maintain a checklist for each month
- Have a single point of contact for all compliance
- Use TDS / GST software for automated computation
- File in advance — never wait till the last day
Frequently Asked Questions
Q: What happens if I miss a compliance due date?
A: Penalty + interest + late fee (varies by statute). E.g., GSTR-3B late: ₹50/day + 18% interest. AOC-4 late: ₹100/day additional fee. ITR late: a Section 234F fee of ₹5,000 (₹1,000 if total income is up to ₹5 lakh) plus Section 234A interest.
Q: How to get an annual compliance calendar?
A: Subscribe to our annual compliance package — we send you a calendar + reminders + handle the ROC filings. From ₹4,999/year for a Pvt Ltd, plus government fees.