FY 2026-27
The compliance calendar
Every income tax, GST, TDS and ROC deadline for FY 2026-27 (AY 2027-28), each with the provision it comes from and what it costs to miss it. Most compliance failures are not decisions — they are dates nobody was watching.
The whole year, in order
| Date | Form | What it is | Who it applies to | If missed |
|---|---|---|---|---|
| 30 days from the end of the month | Form 26QB | TDS on a property purchase of ₹50 lakh or moreSection 194-IA read with Rule 31A(4A) | The buyer, using their PAN — no TAN required | ₹200 per day under section 234E, plus interest |
| 30 May | Form 11 | LLP annual returnSection 35, LLP Act 2008 | Every LLP, regardless of turnover or activity | ₹100 per day, uncapped, on the designated partners personally |
| 31 May | 24Q / 26Q, quarter 4 | TDS return for January to March, with the annual salary annexureRule 31A, Income-tax Rules 1962 | Every deductor holding a TAN | ₹200 per day, and no employee can be issued a Form 16 until it is filed |
| 15 June | Advance tax, instalment 1 | 15% of the estimated annual liabilitySection 211, Income-tax Act 1961 | Anyone whose tax after TDS will exceed ₹10,000 | Interest at 1% per month on the shortfall under section 234C |
| 15 June | Form 16 | Employers issue salary TDS certificates for the previous yearRule 31, Income-tax Rules 1962 | Every employer deducting TDS on salary | ₹100 per day under section 272A(2)(g) |
| 30 June | GSTR-4 | Annual return for composition dealersRule 62(1)(ii), CGST Rules 2017 | Composition scheme dealers | Late fee, running per day |
| 31 July | ITR | Income tax return, individuals and others not subject to auditSection 139(1), Income-tax Act 1961 | Salaried individuals, pensioners, and non-audit businesses | ₹5,000 under section 234F, interest under 234A, and most losses can no longer be carried forward |
| 31 July | 24Q / 26Q, quarter 1 | TDS return for April to JuneRule 31A, Income-tax Rules 1962 | Every deductor holding a TAN | ₹200 per day under section 234E, capped at the TDS in the return |
| 15 September | Advance tax, instalment 2 | 45% of the estimated annual liability, cumulativeSection 211, Income-tax Act 1961 | Anyone whose tax after TDS will exceed ₹10,000 | Interest at 1% per month on the shortfall under section 234C |
| 30 September | Tax audit report | Form 3CA/3CB and 3CD, filed by the chartered accountantSection 44AB read with Rule 6G | Businesses above the section 44AB turnover threshold | 0.5% of turnover, capped at ₹1,50,000, under section 271B |
| 30 September | DIR-3 KYC | Annual KYC for every DIN holderRule 12A, Companies (Appointment and Qualification of Directors) Rules 2014 | Everyone holding a DIN, whether or not currently a director | DIN deactivated; ₹5,000 to reactivate |
| 30 September | AGM | Annual general meeting — both filing clocks start hereSection 96, Companies Act 2013 | Every company, within 6 months of the financial year end | Penalty on the company and every officer in default |
| 29 October | AOC-4 | Financial statements, within 30 days of the AGMSection 137, Companies Act 2013 | Every company | ₹100 per day per form, uncapped |
| 30 October | Form 8 | LLP statement of account and solvencySection 34(3), LLP Act 2008 | Every LLP | ₹100 per day, uncapped, and strike-off after two years of default |
| 31 October | ITR, audit cases | Income tax return where accounts are subject to auditSection 139(1), Explanation 2 | Companies, and businesses requiring a tax audit | ₹5,000 under section 234F, interest under 234A, losses lapse |
| 31 October | 24Q / 26Q, quarter 2 | TDS return for July to SeptemberRule 31A, Income-tax Rules 1962 | Every deductor holding a TAN | ₹200 per day under section 234E |
| 28 November | MGT-7 / MGT-7A | Annual return, within 60 days of the AGMSection 92, Companies Act 2013 | Every company; MGT-7A for OPCs and small companies | ₹100 per day per form, uncapped; disqualification after 3 years |
| 30 November | Input credit cut-off | Last date to claim input credit for the previous financial yearSection 16(4), CGST Act 2017 | Every registered business | The credit is lost permanently — there is no extension mechanism |
| 15 December | Advance tax, instalment 3 | 75% of the estimated annual liability, cumulativeSection 211, Income-tax Act 1961 | Anyone whose tax after TDS will exceed ₹10,000 | Interest at 1% per month on the shortfall under section 234C |
| 31 December | Belated or revised ITR | Last date to file a late return, or revise one already filedSections 139(4) and 139(5) | Anyone who missed 31 July, or needs to correct a return | Only an updated return under section 139(8A) remains, which cannot claim a refund |
| 31 December | GSTR-9 and GSTR-9C | Annual return, and the reconciliation statement above ₹5 croreSection 44, CGST Act 2017 | Mandatory above ₹2 crore turnover; 9C above ₹5 crore | ₹200 per day, capped at 0.5% of state turnover |
| 31 January | 24Q / 26Q, quarter 3 | TDS return for October to DecemberRule 31A, Income-tax Rules 1962 | Every deductor holding a TAN | ₹200 per day under section 234E |
| 15 March | Advance tax, instalment 4 | 100% of the estimated annual liabilitySection 211, Income-tax Act 1961 | Anyone whose tax after TDS will exceed ₹10,000; presumptive taxpayers pay the whole amount here | Interest at 1% per month under sections 234B and 234C |
| 31 March | Tax-saving investments | Last date for 80C, 80D and other deductions to count for this yearChapter VI-A, Income-tax Act 1961 | Anyone filing under the old regime | The deduction moves to the following year — it is not lost, but it is deferred |
Every month, every quarter
| Date | Form | What it is | Who it applies to | If missed |
|---|---|---|---|---|
| 11th of every month | GSTR-1 | Outward supplies, invoice by invoiceNotification 83/2020-Central Tax | Monthly filers | ₹50 per day, and your customers cannot see the invoice in their GSTR-2B |
| 13th of the month after each quarter | GSTR-1 (QRMP) | Quarterly outward supplies for QRMP filersNotification 84/2020-Central Tax | Businesses up to ₹5 crore turnover on the QRMP scheme | ₹50 per day, and B2B customers wait up to a quarter for credit |
| 20th of every month | GSTR-3B | Summary return, and the month's tax paymentRule 61, CGST Rules 2017 | Monthly filers | ₹50 per day plus 18% interest; two consecutive defaults block e-way bills |
| 25th of every month | PMT-06 | Monthly tax payment for QRMP filers, who still file quarterlyRule 61(1), CGST Rules 2017 | QRMP filers | 18% interest — QRMP defers the filing, not the payment |
| 18th of the month after each quarter | CMP-08 | Quarterly statement and payment for composition dealersRule 62(1), CGST Rules 2017 | Composition scheme dealers | Late fee and 18% interest on the tax |
| 7th of every month | TDS deposit | Tax deducted in the previous month, paid by challanRule 30, Income-tax Rules 1962 | Every deductor. March deductions are due 30 April instead | 1.5% per month under section 201(1A) |
| 15 October / 15 January / 15 April / 15 July | Form 26QB, DPT-3 and other periodic filings | Event-based and periodic ROC filings fall due through the yearCompanies Act 2013 and the rules made under it | Companies with deposits, charges or changes to report | ₹100 per day per form, uncapped |
The penalties with no ceiling
Most deadlines here carry a capped penalty. Company and LLP filings do not — ₹100 per day per form with no maximum, and for an LLP it attaches to the designated partners personally. That is the difference between an annoying default and an expensive one.