Key dates at a glance
- 7th - TDS/TCS deposit (March: 30 April)
- 11th - GSTR-1 (monthly); 13th - GSTR-1 quarterly (QRMP)
- 20th - GSTR-3B (monthly); 22nd/24th - GSTR-3B quarterly by state
- 31 Jul, 31 Oct, 31 Jan, 31 May - TDS and TCS statements (Forms 138, 140, 144, 143)
- 21 Oct 2026 - tax audit report for AY 2026-27 (extended); 21 Nov 2026 - audit-case ITR (extended)
- 31 Dec - GSTR-9 and GSTR-9C; belated income-tax return
Monthly due dates
These repeat every month. If a date falls on a holiday it does not move on its own - only an official notification extends it.
| Day | What is due | Note |
|---|---|---|
| 7th | TDS / TCS deposit (non-government deductors) | March deductions: by 30 April |
| 10th | GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) | Nil GSTR-7 is still required |
| 11th | GSTR-1, monthly filers | |
| 13th | GSTR-1 quarterly (QRMP), IFF, GSTR-6 (ISD), GSTR-5 | QRMP: month after the quarter; IFF for months 1 and 2 |
| 15th | PF contribution + ECR, ESI contribution | Payroll |
| 18th | CMP-08 (composition) | Month after the quarter |
| 20th | GSTR-3B monthly, GSTR-5A (OIDAR) | |
| 22nd / 24th | GSTR-3B quarterly (QRMP) | 22nd or 24th depending on the state |
| 25th | PMT-06 (QRMP monthly tax payment) | Months 1 and 2 of the quarter |
GST due dates
Monthly and quarterly returns
GSTR-1 is due on the 11th of the following month, or the 13th of the month after the quarter for QRMP taxpayers (aggregate turnover up to ₹5 crore). GSTR-3B is due on the 20th; QRMP taxpayers file it quarterly on the 22nd (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the southern and western UTs) or the 24th (northern and eastern states, Delhi, J&K, Ladakh and Chandigarh), and pay tax for the first two months of the quarter with PMT-06 by the 25th.
Annual returns
| Return | Due date | Who |
|---|---|---|
| GSTR-9 (annual return) | 31 December after the FY | Optional up to ₹2 crore turnover (from FY 2024-25) |
| GSTR-9C (reconciliation) | 31 December, with GSTR-9 | Above ₹5 crore turnover |
| GSTR-4 (composition annual) | 30 June after the FY | Moved from 30 April, from FY 2024-25 |
| Form 165 (SFT, was 61A) | 31 May after the FY | Reporting entities |
| DIR-3 KYC | 30 June, once every 3 financial years | Existing directors: next by 30 June 2028 |
Late fee for GST returns is ₹50 a day (₹20 for nil returns) after the notified reduction, and interest is 18% a year. A GST return can't be filed more than three years after its due date.
TDS and TCS due dates under the Income-tax Act, 2025
Tax deducted or collected is deposited by the 7th of the following month; for March, by 30 April. Government deductors paying by book entry deposit the same day. The statements and certificates have new numbers from 1 April 2026:
| Form (earlier) | What | Due dates |
|---|---|---|
| Form 138 (24Q) | TDS statement, salary | 31 Jul, 31 Oct, 31 Jan, 31 May |
| Form 140 (26Q) | TDS statement, non-salary (residents) | 31 Jul, 31 Oct, 31 Jan, 31 May |
| Form 144 (27Q) | TDS statement, non-residents | 31 Jul, 31 Oct, 31 Jan, 31 May |
| Form 143 (27EQ) | TCS statement | 31 Jul, 31 Oct, 31 Jan, 31 May (was the 15th) |
| Form 130 (Form 16) | Salary TDS certificate | 15 June after the tax year |
| Form 131 (16A) | Non-salary TDS certificate | 15 Aug, 15 Nov, 15 Feb, 15 Jun |
| Form 133 (27D) | TCS certificate | 15 Aug, 15 Nov, 15 Feb, 15 Jun |
| Form 141 (26QB/QC/QD/QE) | TDS on property, rent, contract fees above ₹50 lakh, VDA (no TAN needed) | 30 days from the end of the month of deduction |
| Form 137 (24G) | Government book-adjustment statement | 15 days from month-end; March by 30 April |
Income-tax return and audit due dates
| Taxpayer | Usual due date | AY 2026-27 (returns filed in 2026) |
|---|---|---|
| Salaried, house property, capital gains, other non-business | 31 July | 31 July 2026 |
| Business / profession, no tax audit (and partners of such firms) | 31 August | 31 August 2026 |
| Tax audit report (Forms 3CA/3CB/3CD; Form 26 from TY 2026-27) | 30 September | 21 October 2026 (extended) |
| Audit cases, companies, partners of audited firms | 31 October | 21 November 2026 (extended) |
| Transfer-pricing report (3CEB; Form 48 from TY 2026-27) | 31 October | 31 October 2026 (not extended) |
| Transfer-pricing cases | 30 November | 30 November 2026 |
| Belated return | 31 December | 31 December 2026 |
For tax year 2026-27 (returns filed in 2027) the usual dates apply: 31 July 2027, 31 August 2027 for non-audit businesses, and 31 October 2027 for audit cases, with the tax audit report (Form 26) due a month before the return.
Advance tax for FY 2026-27
| Instalment | Due date | Cumulative % |
|---|---|---|
| 1st | 15 June | 15% |
| 2nd | 15 September | 45% |
| 3rd | 15 December | 75% |
| 4th | 15 March | 100% |
Advance tax applies when the tax liability for the year is ₹10,000 or more. Taxpayers under presumptive taxation pay 100% by 15 March.
What changed for 2026-27
- New form numbers. The Income-tax Act, 2025 applies to transactions from 1 April 2026: 24Q → Form 138, 26Q → 140, 27Q → 144, 27EQ → 143, Form 16 → 130, 16A → 131, 27D → 133, 26QB-QE → 141, 3CD → Form 26, 3CEB → Form 48, 61A → Form 165. Anything for a period up to 31 March 2026 (including Q4 of FY 2025-26 and corrections) still uses the old forms.
- TCS statement on the 31st. Form 143 (earlier 27EQ) is now due on the same dates as TDS statements, and TCS certificates (Form 133) follow on the 15th.
- 31 August for non-audit businesses. Business and professional taxpayers who don't need a tax audit get a month more than salaried taxpayers.
- AY 2026-27 extension. Tax audit to 21 October 2026 and audit-case returns to 21 November 2026 (CBDT Circular 07/2026, 28 September 2026). Transfer-pricing cases were not extended.
- GSTR-4 on 30 June and GSTR-9 optional up to ₹2 crore, both from FY 2024-25.
- DIR-3 KYC every three years by 30 June, instead of every year.
- GSTR-3B is hard-locked for auto-populated liability from the July 2025 period - corrections go through GSTR-1A before filing GSTR-3B.
How to stop chasing clients before every due date
Knowing the date is the easy part. The work is getting each client's sales register, purchase bills and bank statement in time - across dozens or hundreds of clients, every month. Most firms do this with an Excel tracker and phone calls.
RoSync for CA automates that part. It builds each client's calendar from the services you file for them, sends the client the checklist for each return with a no-login upload link, reminds them a few days before the due date on WhatsApp or email, and gives the partner a 9 AM summary of what is due and what is missing.
See these dates working for your clients
Open the demo CA firm and click through the compliance grid, documents and reminders.
Frequently asked questions
When is GSTR-3B due?
Monthly GSTR-3B is due on the 20th of the following month. Under QRMP, quarterly GSTR-3B is due on the 22nd or 24th of the month after the quarter, depending on the state of the taxpayer's principal place of business.
What are the new TDS return form numbers from April 2026?
Under the Income-tax Act, 2025, from 1 April 2026: Form 24Q became Form 138 (salary), 26Q became Form 140 (non-salary, residents), 27Q became Form 144 (non-residents) and 27EQ became Form 143 (TCS). Form 16 became Form 130, 16A became Form 131 and 27D became Form 133. Periods up to 31 March 2026 still use the old forms.
When are quarterly TDS and TCS returns due in 2026-27?
TDS statements (Forms 138, 140, 144) and the TCS statement (Form 143) are due on 31 July, 31 October, 31 January and 31 May. The TCS statement moved from the 15th to the 31st.
What is the ITR due date for a business that does not need a tax audit?
From AY 2026-27, individuals and others with business or professional income who are not liable to tax audit (and partners of such firms) have until 31 August. Salaried and other non-business taxpayers remain at 31 July.
Has the tax audit due date for AY 2026-27 been extended?
Yes. CBDT Circular No. 07/2026 dated 28 September 2026 extended the tax audit report due date for AY 2026-27 to 21 October 2026 and the return due date for audit cases to 21 November 2026. Transfer-pricing cases were not covered.
Is GSTR-9 mandatory for every taxpayer?
No. From FY 2024-25, GSTR-9 is optional where aggregate turnover is up to ₹2 crore. GSTR-9C (reconciliation statement) is required only above ₹5 crore. Both are due on 31 December after the financial year.