Due-date calendar
Income tax, GST, company law and payroll due dates for the next 12 months, in date order. Past dates are hidden automatically.
Extensions last checked 8 November 2026. Dates are the statutory due dates, worked out for the next 12 months; extensions notified by CBDT, CBIC or MCA are shown where announced. Where a due date falls on a Sunday or holiday, check the portal for any relaxation. GST quarterly dates are shown for both state categories.
November 2026
| Date | What is due | Who |
|---|---|---|
| 7 Nov Income tax | TDS and TCS deposit for October 2026 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Nov GST | GSTR-1 for October 2026 | Monthly filers |
| 13 Nov GST | GSTR-1 IFF (optional) for October 2026 | QRMP taxpayers, for the first two months of the quarter |
| 15 Nov Labour | PF and ESI contributions for October 2026 | Covered employers |
| 15 Nov Income tax | TDS certificates for July to September 2026 (non-salary, Form 131, formerly Form 16A) | Deductors, within 15 days of the quarterly statement due date |
| 20 Nov GST | GSTR-3B for October 2026 | Monthly filers |
| 21 Nov Income tax | Income-tax return for AY 2026-27 (FY 2025-26), tax audit cases | Assessees whose accounts are audited under section 44AB of the 1961 Act (now section 63 of the 2025 Act) (extended from 31 October 2026 by CBDT press release of 28 September 2026) |
| 25 Nov GST | PMT-06 tax payment for October 2026 | QRMP taxpayers, for the first two months of the quarter |
| 29 Nov Companies Act | MGT-7 / MGT-7A annual return for FY 2025-26 | Companies that held their AGM on 30 September 2026 (60 days from the AGM; work out your own date) |
| 30 Nov Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for October 2026 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 30 Nov Income tax | Income-tax return for AY 2026-27, transfer pricing cases | Assessees required to furnish a report on international or specified domestic transactions |
December 2026
| Date | What is due | Who |
|---|---|---|
| 7 Dec Income tax | TDS and TCS deposit for November 2026 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Dec GST | GSTR-1 for November 2026 | Monthly filers |
| 13 Dec GST | GSTR-1 IFF (optional) for November 2026 | QRMP taxpayers, for the first two months of the quarter |
| 15 Dec Labour | PF and ESI contributions for November 2026 | Covered employers |
| 15 Dec Income tax | Advance tax, third instalment (75% cumulative) for tax year 2026-27 | All assessees liable to advance tax, other than presumptive taxpayers (section 58, formerly sections 44AD and 44ADA) |
| 20 Dec GST | GSTR-3B for November 2026 | Monthly filers |
| 25 Dec GST | PMT-06 tax payment for November 2026 | QRMP taxpayers, for the first two months of the quarter |
| 30 Dec Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for November 2026 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 31 Dec Income tax | Belated return for AY 2026-27 (FY 2025-26), section 139(4) of the 1961 Act | Anyone who missed the original due date; late fee applies |
| 31 Dec Income tax | Last date to revise the AY 2026-27 return without the new late-revision fee | Revisions after this date (up to 31 March 2027) attract a fee of ₹1,000 or ₹5,000 under the Finance Act, 2026 |
| 31 Dec GST | Annual return GSTR-9 and reconciliation statement GSTR-9C for FY 2025-26 | GSTR-9: registered persons above the exemption limit; GSTR-9C: aggregate turnover above ₹5 crore |
January 2027
| Date | What is due | Who |
|---|---|---|
| 7 Jan Income tax | TDS and TCS deposit for December 2026 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Jan GST | GSTR-1 for December 2026 | Monthly filers |
| 13 Jan GST | GSTR-1 for October to December 2026 | QRMP taxpayers |
| 15 Jan Labour | PF and ESI contributions for December 2026 | Covered employers |
| 15 Jan Income tax | Quarterly TCS statement for October to December 2026 | All collectors |
| 18 Jan GST | CMP-08 for October to December 2026 | Composition taxpayers |
| 20 Jan GST | GSTR-3B for December 2026 | Monthly filers |
| 22 Jan GST | GSTR-3B for October to December 2026 (Category X states) | QRMP taxpayers registered in Category X states (for example Maharashtra, Gujarat, Madhya Pradesh, Karnataka, Tamil Nadu) |
| 24 Jan GST | GSTR-3B for October to December 2026 (Category Y states, including Uttar Pradesh) | QRMP taxpayers registered in Category Y states, including Uttar Pradesh, Delhi, Bihar, Rajasthan and Punjab |
| 30 Jan Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for December 2026 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 31 Jan Income tax | Quarterly TDS statements for October to December 2026 | All deductors (salary and non-salary) |
February 2027
| Date | What is due | Who |
|---|---|---|
| 7 Feb Income tax | TDS and TCS deposit for January 2027 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Feb GST | GSTR-1 for January 2027 | Monthly filers |
| 13 Feb GST | GSTR-1 IFF (optional) for January 2027 | QRMP taxpayers, for the first two months of the quarter |
| 15 Feb Labour | PF and ESI contributions for January 2027 | Covered employers |
| 15 Feb Income tax | TDS certificates for October to December 2026 (non-salary, Form 131, formerly Form 16A) | Deductors, within 15 days of the quarterly statement due date |
| 20 Feb GST | GSTR-3B for January 2027 | Monthly filers |
| 25 Feb GST | PMT-06 tax payment for January 2027 | QRMP taxpayers, for the first two months of the quarter |
March 2027
| Date | What is due | Who |
|---|---|---|
| 2 Mar Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for January 2027 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 7 Mar Income tax | TDS and TCS deposit for February 2027 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Mar GST | GSTR-1 for February 2027 | Monthly filers |
| 13 Mar GST | GSTR-1 IFF (optional) for February 2027 | QRMP taxpayers, for the first two months of the quarter |
| 15 Mar Labour | PF and ESI contributions for February 2027 | Covered employers |
| 15 Mar Income tax | Advance tax, final instalment (100%) for tax year 2026-27 | All assessees liable to advance tax, including presumptive taxpayers (section 58, formerly sections 44AD and 44ADA) |
| 20 Mar GST | GSTR-3B for February 2027 | Monthly filers |
| 25 Mar GST | PMT-06 tax payment for February 2027 | QRMP taxpayers, for the first two months of the quarter |
| 30 Mar Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for February 2027 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 31 Mar Income tax | Last date to revise the AY 2026-27 return | Finance Act, 2026 extended the revision window to the end of the assessment year; fee applies after 31 December 2026 |
| 31 Mar Income tax | Updated return (ITR-U) under section 139(8A) of the 1961 Act for AY 2022-23 | Where an updated return is permitted; last date under the 48-month window, with additional tax |
April 2027
| Date | What is due | Who |
|---|---|---|
| 11 Apr GST | GSTR-1 for March 2027 | Monthly filers |
| 13 Apr GST | GSTR-1 for January to March 2027 | QRMP taxpayers |
| 15 Apr Labour | PF and ESI contributions for March 2027 | Covered employers |
| 18 Apr GST | CMP-08 for January to March 2027 | Composition taxpayers |
| 20 Apr GST | GSTR-3B for March 2027 | Monthly filers |
| 22 Apr GST | GSTR-3B for January to March 2027 (Category X states) | QRMP taxpayers registered in Category X states (for example Maharashtra, Gujarat, Madhya Pradesh, Karnataka, Tamil Nadu) |
| 24 Apr GST | GSTR-3B for January to March 2027 (Category Y states, including Uttar Pradesh) | QRMP taxpayers registered in Category Y states, including Uttar Pradesh, Delhi, Bihar, Rajasthan and Punjab |
| 30 Apr Income tax | TDS and TCS deposit for March 2027 | All deductors and collectors |
| 30 Apr Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for March 2027 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 30 Apr GST | GSTR-4 annual return for FY 2026-27 | Composition taxpayers |
| 30 Apr Companies Act | MSME-1 for October 2026 to March 2027 | Companies with dues to micro or small enterprises outstanding beyond 45 days |
May 2027
| Date | What is due | Who |
|---|---|---|
| 7 May Income tax | TDS and TCS deposit for April 2027 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 May GST | GSTR-1 for April 2027 | Monthly filers |
| 13 May GST | GSTR-1 IFF (optional) for April 2027 | QRMP taxpayers, for the first two months of the quarter |
| 15 May Labour | PF and ESI contributions for April 2027 | Covered employers |
| 15 May Income tax | Quarterly TCS statement for January to March 2027 | All collectors |
| 20 May GST | GSTR-3B for April 2027 | Monthly filers |
| 25 May GST | PMT-06 tax payment for April 2027 | QRMP taxpayers, for the first two months of the quarter |
| 30 May Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for April 2027 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 30 May Companies Act | LLP annual return (Form 11) for FY 2026-27 | All LLPs |
| 31 May Income tax | Quarterly TDS statements for January to March 2027 | All deductors (salary and non-salary) |
June 2027
| Date | What is due | Who |
|---|---|---|
| 7 Jun Income tax | TDS and TCS deposit for May 2027 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Jun GST | GSTR-1 for May 2027 | Monthly filers |
| 13 Jun GST | GSTR-1 IFF (optional) for May 2027 | QRMP taxpayers, for the first two months of the quarter |
| 15 Jun Labour | PF and ESI contributions for May 2027 | Covered employers |
| 15 Jun Income tax | TDS certificates for January to March 2027 (non-salary, Form 131, formerly Form 16A) | Deductors, within 15 days of the quarterly statement due date |
| 15 Jun Income tax | Advance tax, first instalment (15% cumulative) for tax year 2027-28 | All assessees liable to advance tax, other than presumptive taxpayers (section 58, formerly sections 44AD and 44ADA) |
| 15 Jun Income tax | Salary TDS certificates (Form 130, formerly Form 16) for tax year 2026-27 | Employers who deducted tax on salary |
| 20 Jun GST | GSTR-3B for May 2027 | Monthly filers |
| 25 Jun GST | PMT-06 tax payment for May 2027 | QRMP taxpayers, for the first two months of the quarter |
| 30 Jun Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for May 2027 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 30 Jun Companies Act | DPT-3 return of deposits for FY 2026-27 | Companies with outstanding deposits, or loans and receipts not treated as deposits |
July 2027
| Date | What is due | Who |
|---|---|---|
| 7 Jul Income tax | TDS and TCS deposit for June 2027 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Jul GST | GSTR-1 for June 2027 | Monthly filers |
| 13 Jul GST | GSTR-1 for April to June 2027 | QRMP taxpayers |
| 15 Jul Labour | PF and ESI contributions for June 2027 | Covered employers |
| 15 Jul Income tax | Quarterly TCS statement for April to June 2027 | All collectors |
| 18 Jul GST | CMP-08 for April to June 2027 | Composition taxpayers |
| 20 Jul GST | GSTR-3B for June 2027 | Monthly filers |
| 22 Jul GST | GSTR-3B for April to June 2027 (Category X states) | QRMP taxpayers registered in Category X states (for example Maharashtra, Gujarat, Madhya Pradesh, Karnataka, Tamil Nadu) |
| 24 Jul GST | GSTR-3B for April to June 2027 (Category Y states, including Uttar Pradesh) | QRMP taxpayers registered in Category Y states, including Uttar Pradesh, Delhi, Bihar, Rajasthan and Punjab |
| 30 Jul Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for June 2027 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 31 Jul Income tax | Quarterly TDS statements for April to June 2027 | All deductors (salary and non-salary) |
| 31 Jul Income tax | Income-tax return for tax year 2026-27 (ITR-1, ITR-2) | Individuals, HUFs and others without business or professional income |
August 2027
| Date | What is due | Who |
|---|---|---|
| 7 Aug Income tax | TDS and TCS deposit for July 2027 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Aug GST | GSTR-1 for July 2027 | Monthly filers |
| 13 Aug GST | GSTR-1 IFF (optional) for July 2027 | QRMP taxpayers, for the first two months of the quarter |
| 15 Aug Labour | PF and ESI contributions for July 2027 | Covered employers |
| 15 Aug Income tax | TDS certificates for April to June 2027 (non-salary, Form 131, formerly Form 16A) | Deductors, within 15 days of the quarterly statement due date |
| 20 Aug GST | GSTR-3B for July 2027 | Monthly filers |
| 25 Aug GST | PMT-06 tax payment for July 2027 | QRMP taxpayers, for the first two months of the quarter |
| 30 Aug Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for July 2027 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 31 Aug Income tax | Income-tax return for tax year 2026-27, business or professional income without audit (ITR-3, ITR-4) | Assessees with business or professional income whose accounts are not audited (date set by the Finance Act, 2026) |
September 2027
| Date | What is due | Who |
|---|---|---|
| 7 Sep Income tax | TDS and TCS deposit for August 2027 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Sep GST | GSTR-1 for August 2027 | Monthly filers |
| 13 Sep GST | GSTR-1 IFF (optional) for August 2027 | QRMP taxpayers, for the first two months of the quarter |
| 15 Sep Labour | PF and ESI contributions for August 2027 | Covered employers |
| 15 Sep Income tax | Advance tax, second instalment (45% cumulative) for tax year 2027-28 | All assessees liable to advance tax, other than presumptive taxpayers (section 58, formerly sections 44AD and 44ADA) |
| 20 Sep GST | GSTR-3B for August 2027 | Monthly filers |
| 25 Sep GST | PMT-06 tax payment for August 2027 | QRMP taxpayers, for the first two months of the quarter |
| 30 Sep Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for August 2027 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 30 Sep Income tax | Tax audit report for tax year 2026-27 | Assessees whose accounts are audited under section 63 (formerly section 44AB) |
October 2027
| Date | What is due | Who |
|---|---|---|
| 7 Oct Income tax | TDS and TCS deposit for September 2027 | All deductors and collectors (other than Government deductors paying without challan) |
| 11 Oct GST | GSTR-1 for September 2027 | Monthly filers |
| 13 Oct GST | GSTR-1 for July to September 2027 | QRMP taxpayers |
| 15 Oct Labour | PF and ESI contributions for September 2027 | Covered employers |
| 15 Oct Income tax | Quarterly TCS statement for July to September 2027 | All collectors |
| 18 Oct GST | CMP-08 for July to September 2027 | Composition taxpayers |
| 20 Oct GST | GSTR-3B for September 2027 | Monthly filers |
| 22 Oct GST | GSTR-3B for July to September 2027 (Category X states) | QRMP taxpayers registered in Category X states (for example Maharashtra, Gujarat, Madhya Pradesh, Karnataka, Tamil Nadu) |
| 24 Oct GST | GSTR-3B for July to September 2027 (Category Y states, including Uttar Pradesh) | QRMP taxpayers registered in Category Y states, including Uttar Pradesh, Delhi, Bihar, Rajasthan and Punjab |
| 30 Oct Income tax | TDS challan-cum-statement in Form 141 (formerly Forms 26QB, 26QC, 26QD and 26QE) for September 2027 | Payments for purchase of property, rent by individuals or HUFs, payments by individuals or HUFs to contractors and professionals (formerly section 194M), and VDA transfers (where applicable) |
| 30 Oct Companies Act | AOC-4 financial statements for FY 2026-27 | Companies that held their AGM on 30 September 2027 (30 days from the AGM; work out your own date) |
| 30 Oct Companies Act | LLP statement of account and solvency (Form 8) for FY 2026-27 | All LLPs |
| 31 Oct Income tax | Quarterly TDS statements for July to September 2027 | All deductors (salary and non-salary) |
| 31 Oct Income tax | Income-tax return for tax year 2026-27, tax audit cases | Assessees whose accounts are audited under section 63 (formerly section 44AB) |
| 31 Oct Companies Act | MSME-1 for April to September 2027 | Companies with dues to micro or small enterprises outstanding beyond 45 days |