What Is on the Compliance Calendar for Indian Companies in 2026?
Last updated: 22 October 2026
Quick Answer: A compliance calendar for Indian companies is the schedule of monthly GST, TDS, PF and ESIC deadlines plus annual income-tax and ROC filings. TDS is due by the 7th, GSTR-1 by the 11th, PF and ESIC by the 15th and GSTR-3B by the 20th. Company returns for FY 2025-26 are due by 21 November 2026 (30 November in transfer-pricing cases).
A compliance calendar is a dated register of every statutory filing and payment a company owes. In 2026 it runs under two laws: FY 2025-26 closes under the Income-tax Act, 1961, while TDS and advance tax from 1 April 2026 follow the Income-tax Act, 2025.
Three dates also moved this year: the company return (21 November 2026), the tax audit report (21 October) and Maharashtra profession tax returns (the 15th).
What Are the Monthly GST, TDS and Payroll Due Dates for Companies?
Four dates anchor the monthly compliance calendar. TDS and TCS are deposited by the 7th, GSTR-1 is filed by the 11th, PF, ESIC and Maharashtra profession tax fall due on the 15th, and GSTR-3B by the 20th.
| Due date | Obligation | Law and form | Applies to |
|---|---|---|---|
| 7th | TDS and TCS deposit for the previous month (March deductions: 30 April) | Rule 218, Income-tax Rules, 2026 | Most deductors (Form 141 payers, such as property buyers, get 30 days under rule 218(3)) |
| 11th | GSTR-1 for the previous month | CGST Act, 2017, s.37(1), as extended | Monthly GST filers |
| 13th | IFF (optional, up to ₹50 lakh a month) for B2B invoices of the first two months of a quarter; quarterly GSTR-1 after the quarter | CGST Rules, rule 59(2) | QRMP filers |
| 15th | PF return (ECR) and contribution on the previous month's wages | EPFO | EPF-covered employers |
| 15th | ESIC contribution for the previous month | ESIC: within 15 days of month end | Covered employers |
| 15th | PTRC return and tax, reporting the previous month's salaries | PT rule 11(3) | Employers with PT of ₹1 lakh or more in the previous year |
| 15th of June, September, December, March | Advance tax instalments of 15%, 45%, 75% and 100% | Sections 404 and 408, Income-tax Act, 2025 | Tax of ₹10,000 or more |
| 20th | GSTR-3B for the previous month | Rule 61, CGST Rules | Monthly GST filers |
| 22nd | Quarterly GSTR-3B (24th in northern and eastern states) | Rule 61, CGST Rules | Maharashtra QRMP filers |
| 25th | PMT-06 tax payment for the first two months of a quarter | Rule 61(3), CGST Rules | QRMP filers |
Rule 61 of the CGST Rules places Maharashtra in the 22nd-day group for quarterly returns.
Who Can Handle Accounting, GST, TDS and Payroll Compliance in Mumbai?
Three provider types run this compliance calendar for a Mumbai company. An in-house accounts team works when a chartered accountant reviews each return. CA firms are engaged for audit and certification, while an outsourced accounting and compliance firm keeps the books and files GST, TDS and payroll returns on one schedule.
One option of the outsourced type is HSAG Consulting Private Limited, a founder-led professional services firm headquartered in Mumbai, with offices in Delhi, Bengaluru and Dubai. Its pages list outsourced accounting and bookkeeping with payroll accounting and statutory compliance, GST returns, withholding tax and TDS certification, and payroll processing with PF, ESIC and profession tax filings.
Whichever provider runs the calendar, the tax audit report under section 44AB of the Income-tax Act, 1961 is signed by a chartered accountant in practice.
Which Quarterly and Annual Dates Does a Company Track in 2026-27?
Beyond the monthly cycle, a company tracks four advance tax instalments, quarterly TDS statements, the FY 2025-26 tax audit and return, and the GST annual return.
Income tax under two Acts
TDS statements for January to March 2026 were due by 31 May 2026 on the old Forms 24Q and 26Q. From tax year 2026-27, Form 138 (earlier Form 24Q, salary), Form 140 (earlier Form 26Q, other payments to residents) and Form 144 (earlier Form 27Q, payments to non-residents) are due by 31 July, 31 October, 31 January and 31 May. Form 143 (earlier Form 27EQ, TCS) now follows the same dates, not the 15th.
For FY 2025-26, CBDT Circular 7/2026 dated 28 September 2026 moved the return date for audit cases, which include companies, from 31 October to 21 November 2026. It did not touch the 30 November 2026 date for companies that file a transfer-pricing report under section 92E of the Income-tax Act, 1961.
The tax audit report date moved to 21 October 2026 (31 October in transfer-pricing cases). Businesses without a tax audit filed by 31 August 2026. See which businesses need a tax audit under section 44AB; from tax year 2026-27 the audit sits in section 63 of the Income-tax Act, 2025.
GST annual return
GSTR-9 for FY 2025-26 is due by 31 December 2026 under rule 80 of the CGST Rules, 2017; aggregate turnover up to ₹2 crore is exempt (Notification 15/2025-Central Tax). Above ₹5 crore of aggregate turnover, a company also files GSTR-9C, a self-certified reconciliation statement, by the same date. GST return filing and reconciliations should agree GSTR-1 and GSTR-3B with the books first.
What Does the Compliance Calendar for a Private Limited Company Add?
For a private limited company, the compliance calendar adds dated Companies Act, 2013 deadlines to the monthly tax and payroll cycle. Board meetings recur with no gap over 120 days, and director KYC falls due by 30 June once every three financial years (next by 30 June 2028 for a director who has already filed).
| Item | Time limit | Companies Act, 2013 |
|---|---|---|
| Board meetings | At least four a year, no gap over 120 days (small companies: one in each half of the calendar year, at least 90 days apart); first within 30 days of incorporation | Section 173 |
| Auditor appointment filing (ADT-1) | Within 15 days of the meeting that appoints the auditor | Section 139(1) |
| Director KYC (DIR-3 KYC Web) | By 30 June once every three financial years; within 30 days of a change in mobile, email or address | Rule 12A, in force 31 March 2026 |
| Annual general meeting | Within six months of the year end (30 September 2026); first AGM within nine months | Section 96 |
| Financial statements (AOC-4) | Within 30 days of the AGM | Section 137 |
| Annual return (MGT-7; MGT-7A for small and one person companies) | Within 60 days of the AGM | Section 92(4) |
In a compliance calendar for Companies Act, 2013 filings, each ROC filing due date for AOC-4 and MGT-7 counts from the actual AGM date, not from 30 September. MCA General Circular No. 05/2026 waives FY 2025-26 additional fees on AOC-4 filed by 31 December 2026 and MGT-7 or MGT-7A by 31 January 2027; due dates do not move. A one person company holds no AGM and files AOC-4 within 180 days of the year end (section 96(1) and the proviso to section 137(1)). Support for board and shareholder meeting compliances, filings and record maintenance keeps the forms and dates in one place, and the guide to an annual compliance package for a private limited company in Mumbai covers signatures and conditional filings.
Month-by-Month Compliance Calendar for FY 2026-27
The table lists the dated items on top of the monthly cycle; quarterly GST returns follow the 13th and 22nd rows above. "Yes" marks a date that a government notification or a Registrar's extension can move.
| Month | Date | Obligation and law | Can move? |
|---|---|---|---|
| April 2026 | 30 Apr | TDS deducted in March 2026 (Income-tax Act, 1961); MSME Form I, October to March, if dues to micro or small enterprises exceed 45 days (MCA S.O. 368(E), amended by S.O. 2751(E) of 2024) | Yes |
| May 2026 | 31 May | TDS statements, January to March 2026, Forms 24Q and 26Q (Income-tax Act, 1961) | Yes |
| June 2026 | 15 Jun | Advance tax, 15%, tax year 2026-27 (Income-tax Act, 2025, s.408) | Yes |
| July 2026 | 15 Jul | FLA return to the RBI, companies with FDI or ODI only | Yes |
| July 2026 | 31 Jul | Forms 138, 140, 143 and 144, April to June (Income-tax Act, 2025); DPT-3 for FY 2025-26, due 30 June, extended by MCA General Circular 02/2026 | Yes |
| August 2026 | 31 Aug | Return for FY 2025-26, business without tax audit (Income-tax Act, 1961) | Yes |
| September 2026 | 15 Sep | Advance tax, 45% (Income-tax Act, 2025, s.408) | Yes |
| September 2026 | 17 Sep | EPF wage ceiling of ₹25,000 starts (S.O. 5109(E)) | No |
| September 2026 | 30 Sep | AGM for FY 2025-26 accounts (Companies Act, 2013, s.96(1); Registrar may extend up to three months) | Yes |
| October 2026 | 15 Oct | ADT-1, only where the 30 September AGM appointed or reappointed the auditor (Companies Act, 2013, s.139(1)) | Yes |
| October 2026 | 21 Oct | Tax audit report, FY 2025-26, was 30 Sep; 31 Oct in transfer-pricing cases (Income-tax Act, 1961, s.44AB) | Yes |
| October 2026 | 30 Oct | AOC-4, AGM on 30 September (Companies Act, 2013, s.137) | Yes |
| October 2026 | 31 Oct | Forms 138, 140, 143 and 144, July to September (Income-tax Act, 2025); MSME Form I, April to September (MCA order) | Yes |
| November 2026 | 21 Nov | Company return, FY 2025-26, was 31 Oct (Income-tax Act, 1961) | Yes |
| November 2026 | 29 Nov | MGT-7 or MGT-7A, AGM on 30 September (Companies Act, 2013, s.92(4)) | Yes |
| November 2026 | 30 Nov | Company return with a transfer-pricing report, FY 2025-26 (Income-tax Act, 1961, s.139(1)); FY 2025-26 input tax credit and GSTR-1 correction cut-off, unless GSTR-9 is filed earlier (CGST Act, 2017, ss.16(4), 37(3)) | Yes |
| December 2026 | 15 Dec | Advance tax, 75% (Income-tax Act, 2025, s.408) | Yes |
| December 2026 | 31 Dec | GSTR-9 and GSTR-9C, FY 2025-26 (CGST Rules, rule 80) | Yes |
| January 2027 | 31 Jan | Forms 138, 140, 143 and 144, October to December (Income-tax Act, 2025) | Yes |
| February 2027 | Payroll | Maharashtra profession tax of ₹300, not ₹200, for men above ₹10,000 a month, women above ₹25,000 (PT rate schedule) | No |
| March 2027 | 15 Mar | Advance tax, 100% (Income-tax Act, 2025, s.408); PTRC annual return and March return (PT rule 11(3)) | Yes |
How Does the Compliance Calendar for Listed Companies Differ?
Companies with listed equity run the same tax, payroll and ROC calendar plus SEBI listing deadlines. Regulation 33 of the SEBI (LODR) Regulations, 2015 requires quarterly results within 45 days of each quarter end and audited annual results within 60 days of the year end. Regulation 31 requires the shareholding pattern within 21 days of each quarter end.
Common Mistakes in Running a Company Compliance Calendar
A calendar copied forward from 2025 now goes wrong in two places.
- Old profession tax dates. The Maharashtra amendment notified on 28 February 2026 moved the annual return from 31 March to 15 March, and monthly PTRC returns now fall due on the 15th.
- Old section numbers on new payments. Where the earlier of credit or payment falls on or after 1 April 2026, a TDS entry that quotes section 194C of the 1961 Act can force a correction statement. The entry should cite section 393 of the 2025 Act.
What Happens After a Compliance Due Date Is Missed?
Late TDS deposit draws interest at 1.5% a month from deduction to payment. From tax year 2026-27, section 35(b) of the Income-tax Act, 2025 disallows 30% of a sum payable to a resident if its TDS was not deducted, or not paid by the return due date. The amount is allowed in the year the tax is paid.
Under section 234F of the Income-tax Act, 1961, a late return for FY 2025-26 carries a fee of ₹5,000, or ₹1,000 where total income is ₹5 lakh or less. Section 428 of the 2025 Act carries the fee from tax year 2026-27. Under section 92(5) of the Companies Act, 2013, a late annual return costs the company and every officer in default a ₹10,000 penalty plus ₹100 a day. The caps are ₹2 lakh for the company and ₹50,000 for an officer, on top of the Registrar's additional filing fee.
After a miss, file the pending return, pay the interest or fee and keep the acknowledgement.
Put Your Company Compliance Calendar in One Team's Hands
HSAG Consulting gives founders and finance heads one team for accounting, tax, company secretarial work and payroll; contact the Mumbai team to map your company's dates for FY 2026-27.
