Every date that can cost you, in one place.
GST, TDS, provident fund, income tax and MCA deadlines for the year — with what each one actually costs if it slips. Built from the statutes rather than copied from last year's calendar, and checked against the current position.
Dates verified against the CGST Act and Rules, the Income-tax Act 2025 and the Companies Act 2013 as on 03 Aug 2026. Extensions are notified through the year — always check before relying on a date.
What repeats every single month.
For most operating businesses this is the whole compliance year — the same handful of dates, twelve times over.
| Date | Filing | Applies to |
|---|---|---|
| 10th | GSTR-7 and GSTR-8 | Deductors under GST, and e-commerce operators collecting at source |
| 11th | GSTR-1 | Monthly filers — turnover above ₹5 crore, or anyone not on QRMP |
| 13th | GSTR-6 | Input service distributors |
| 20th | GSTR-3B | Monthly filers — this is the return that actually pays the tax |
| Date | Filing | Note |
|---|---|---|
| 13th | Invoice Furnishing Facility | Optional, for the first two months of a quarter, so buyers get credit without waiting |
| 25th | PMT-06 challan | Tax is still paid monthly under QRMP, for the first two months of each quarter |
| 13th after quarter | GSTR-1, quarterly | Replaces the monthly GSTR-1 |
| 22nd or 24th after quarter | GSTR-3B, quarterly | 22nd for Category X states, 24th for Category Y — Maharashtra falls in the 22nd group |
| Date | Filing | Note |
|---|---|---|
| 7th | TDS and TCS deposit | For the preceding month. March has its own later date. |
| 15th | Provident fund contribution and return | For the preceding month's wages |
| 15th | State insurance contribution | Where applicable by wage level and headcount |
| State-specific | Professional tax | Frequency depends on the state and on your liability slab |
Maharashtra is a Category X state for QRMP purposes, so the quarterly GSTR-3B falls on the 22nd. Professional tax in Maharashtra runs on its own registration and periodicity — we confirm yours rather than assume it.
The dates that only come round a few times.
These are the ones that get missed — precisely because they aren't part of the monthly habit.
| Date | Filing | Covers |
|---|---|---|
| 15 Jun | Advance tax — first instalment | Tax year 2026-27 |
| 31 Jul | TDS and TCS statements — Q1 | Apr to Jun 2026 · Forms 138, 140, 143, 144 |
| 15 Sep | Advance tax — second instalment | Tax year 2026-27 |
| 31 Oct | TDS and TCS statements — Q2 | Jul to Sep 2026 |
| 15 Dec | Advance tax — third instalment | Tax year 2026-27 |
| 31 Jan | TDS and TCS statements — Q3 | Oct to Dec 2026 |
| 15 Mar | Advance tax — final instalment | Tax year 2026-27 |
| 31 May | TDS and TCS statements — Q4 | Jan to Mar 2027 |
| Date | Filing | Applies to |
|---|---|---|
| 30 Jun | GSTR-4 | Composition dealers, annual return |
| 31 Jul 2026 | Income tax return | Taxpayers not subject to audit |
| 30 Sep 2026 | Tax audit report | Where Section 44AB applies |
| 31 Oct 2026 | Income tax return | Audit cases — a later date applies with transfer pricing |
| 31 Dec 2026 | GSTR-9 | Regular taxpayers above ₹2 crore turnover |
| 31 Dec 2026 | GSTR-9C | Reconciliation statement, above ₹5 crore turnover |
| 18th after quarter | CMP-08 | Composition dealers, quarterly statement and challan |
| Date | Filing | Applies to |
|---|---|---|
| 30 May | LLP Form 11 | All LLPs — annual return |
| 30 Jun | DPT-3 | Companies — return of deposits and outstanding loans |
| 30 Sep 2026 | Annual general meeting | Companies, other than OPCs |
| 30 Sep | DIR-3 KYC | Every DIN holder, every year |
| AGM + 15 days | ADT-1 | Auditor appointment intimation |
| AGM + 30 days | AOC-4 | Financial statements — 30 Oct 2026 if the AGM is on 30 Sep |
| AGM + 60 days | MGT-7 / MGT-7A | Annual return — 29 Nov 2026 if the AGM is on 30 Sep |
| 30 Oct | LLP Form 8 | Statement of account and solvency |
| Half-yearly | MSME-1 | Amounts outstanding to MSME vendors beyond the payment period |
OPCs are exempt from holding an AGM and file AOC-4 within 180 days of the financial year end, with the annual return in MGT-7A. GSTR-4's due date has moved in recent years — confirm the current position before relying on it. Verified as on 03 Aug 2026.
The fee is rarely the worst part.
₹50 a day, plus 18% interest
₹50 per day for a late return, ₹20 for a nil return, alongside interest at 18% a year on tax paid late under Section 50.
Your e-way bills stop
Two consecutive GSTR-3B defaults can block e-way bill generation under Rule 138E — which stops goods moving, not just filings.
Three years, and the door shuts
From the July 2025 tax period, a return cannot be filed once three years have passed from its due date. After that the period simply cannot be regularised.
₹200 a day until it's filed
Capped at the tax deducted in that statement, with a separate penalty starting at ₹10,000 for failure to furnish — and interest on late deposit on top.
₹100 a day, with no cap
AOC-4 and MGT-7 attract ₹100 per day per form with no upper limit, and three consecutive years of default exposes directors to disqualification.
Losses you can't carry forward
A late return can cost the right to carry forward losses — which is often worth far more than the late fee itself.
Penalty figures verified as on 03 Aug 2026 against the CGST Act, the Income-tax Act 2025 and the Companies Act 2013. Actual exposure depends on the filing, the delay and the entity.
A calendar you don't have to look at.
Every retainer client gets their own version of this — filtered to what actually applies to them, with the AGM date fixed in April and everything downstream worked back from it. Document requests go out before each date rather than on it, and the filing is done from our side. You hear from us when something needs a decision, not when something is due. The point of a compliance calendar isn't to remind you; it's to make sure you never need reminding.
About the calendar itself.
Are these dates final?
They're the statutory dates as they stand on 3 August 2026. Extensions are notified through the year, sometimes for specific returns, states or taxpayer categories only. Always confirm before relying on a date — and treat an extension as an exception rather than a plan.
Which of these apply to my business?
Usually a subset. A private company with employees and GST registration will touch most of them; a proprietor without staff will touch a handful. Applicability depends on entity type, turnover, headcount and state.
My AGM isn't on 30 September. Do the MCA dates change?
Yes. AOC-4 runs 30 days from the AGM and MGT-7 runs 60 days, so both move earlier if you hold the AGM sooner. The dates shown assume the last permitted day.
What about Maharashtra-specific dates?
Professional tax runs on its own registration and periodicity, and liquor businesses have a separate state VAT cycle. Maharashtra is a Category X state for QRMP, so quarterly GSTR-3B falls on the 22nd.
Can I just get reminders?
Reminders are the easy half. The reason deadlines slip is usually that the underlying work — closing books, reconciling credit, preparing the statement — hasn't been done yet. A retainer solves that; a reminder doesn't.
Around the calendar.
DIR-3 KYC and AGM Deadlines
The September cluster that catches private companies.
Tax Audit Due 30 September
Working out applicability before the month you have to act.
Q1 TDS Return: The Checklist Before You File
What to reconcile before the statement goes in.
Service detail behind each date: GST returns · TDS returns · ROC compliance · income tax return · tax audit · payroll. All of it on one monthly fee: retainer packages.
Want this tracked for you?
Tell us your entity type, turnover and headcount. We'll send back the version of this calendar that actually applies to you. Prefer to talk now? WhatsApp or call us directly.
Stop watching the calendar.
Tell us your entity type, turnover and headcount, and we'll map which of these dates apply — then take them off your desk entirely.