Compliance Calendar 2026-27: Income Tax, GST, MCA, LLP & Key Deadlines

Summary: Companies, LLPs and individuals must navigate the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 alongside obligations under the Companies Act, LLP Act, GST laws and other regulations. Income earned during FY 2025-26 remains subject to the 1961 Act for AY 2026-27, whereas the 2025 Act applies to tax year 2026-27 beginning 1 April 2026. CBDT Circular 07/2026 extends the AY 2026-27 income-tax return deadline for specified audit-category taxpayers to 21 November 2026 and the corresponding audit report deadline to 21 October 2026; transfer-pricing cases require separate review. MCA General Circular 05/2026 permits specified AOC-4 filings for FY 2025-26 through 31 December 2026 and MGT-7/MGT-7A through 31 January 2027 without additional fees, but does not extend the statutory AGM deadline. LLP Forms 8 and 11 have separate due dates and a graded additional-fee schedule. GST registrants must review the 30 November 2026 deadline under Section 16(4), subject to the earlier filing of the relevant annual return. This guide provides category-wise checklists and a November 2026–March 2027 calendar, with distinctions for quarterly and monthly GST filers, TDS versus TCS statements, applicable thresholds and entity-specific exceptions. Readers should check any later notification, portal advisory or jurisdiction-specific holiday before filing.

Which Income-Tax Act Applies in 2026?

The Income-tax Act, 2025 applies from 1 April 2026 (tax year 2026-27). FY 2025-26 returns, tax audits and assessments for AY 2026-27 remain governed by the Income-tax Act, 1961. For withholding, the triggering event (generally the earlier of credit or payment, depending on the provision) determines the applicable Act. Salary withholding falls under Section 392 and other TDS payments are principally covered by Section 393 of the 2025 Act; TCS is under Section 394. Do not mechanically use old section numbers in new-year TDS statements.

October 2026 Deadlines: What If a Filing Was Missed?

Company Compliance Under the Companies Act, 2013

Important: MCA General Circular 05/2026 grants additional-fee relief only for the listed forms. Filing after the relief window attracts fees calculated by reference to the original statutory due date. It does not regularise a late AGM. Reassess small-company eligibility, audit-trail requirements, XBRL applicability and auditor reporting annually.

Company Income-Tax Compliance

• Advance tax: ordinarily cumulative instalments of 15%, 45%, 75% and 100% by 15 June, 15 September, 15 December and 15 March, respectively; special regimes and eligible presumptive taxpayers may differ.
• TDS deposits: generally the seventh of the following month for non-government deductors, with specific exceptions including March and certain challan-cum-statement transactions.
• Quarterly statements: TDS generally 31 July, 31 October, 31 January and 31 May; TCS generally 15 July, 15 October, 15 January and 15 May, subject to valid extensions.
• AY 2026-27 audit cases: CBDT Circular 07/2026 sets 21 October 2026 for the relevant audit reports and 21 November 2026 for returns of specified audit-category taxpayers. Do not assume this covers cases requiring a transfer-pricing report under Section 92E.
• MSME payments: assess deduction restrictions under Section 43B(h) of the 1961 Act for FY 2025-26 and the corresponding provision of the 2025 Act for later years; review the supplier’s micro/small status and agreed payment period.

GST Compliance for Companies, LLPs and Businesses

• GSTR-1: generally the 11th of the following month for monthly filers; QRMP filers follow quarterly deadlines.
• GSTR-3B: generally the 20th of the following month for monthly filers; quarterly filers follow applicable state-group deadlines.
• GSTR-9 and GSTR-9C: ordinarily due 31 December after the financial year, subject to exemptions, turnover thresholds and notifications. GSTR-9C applicability is generally linked to aggregate turnover exceeding ₹5 crore.
• FY 2025-26 ITC: Section 16(4) generally allows relevant ITC only up to 30 November 2026 or furnishing of the applicable annual return, whichever is earlier, subject to other eligibility conditions.
• Reconciliation: match GSTR-2B, books, invoices and credit notes; review blocked credits, supplier compliance, payment within 180 days where applicable and reversals/reclaims.

LLP Compliance

LLP late fees: MCA’s revised filing-fee framework uses graded multiples of normal fees, with different scales for small LLPs and other LLPs. The former blanket statement of ₹100 per day without a cap is incorrect. Check the relevant compliance calendar and the current MCA instruction kit.

LLP audit: an LLP’s statutory accounts audit is generally required where turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh, subject to current rules and exceptions. Income-tax audit under Section 44AB is a separate test. Partner payments: withholding under the 2025 Act must be checked against Section 393 and its relevant table entry; the predecessor was Section 194T of the 1961 Act. Do not treat every payment to a partner as automatically subject to deduction.

Individual Taxpayer Compliance

• AY 2026-27 returns: the applicable original due date depends on return category, business/professional status, audit and transfer-pricing requirements. Do not state that all ITR-1/2 returns share one deadline regardless of extensions.
• Belated/revised returns: subject to the operative Section 139(5) deadline for AY 2026-27; verify whether the relevant Finance Act amendments alter the ordinarily stated 31 December deadline before publication; late-filing fees depend on total income and applicable provisions.
• Advance tax: review the ₹10,000 liability threshold and senior-citizen exceptions; instalment dates generally fall on 15 June, 15 September, 15 December and 15 March.
• Reporting: reconcile AIS and Form 26AS, disclose reportable foreign assets and foreign income, verify capital gains and ESOP treatment, and review TDS obligations on property, rent and non-resident payments.
• Updated return: availability and additional tax depend on the applicable statutory window and exclusions; it is not a substitute for an ordinary revised return.
• E-verification: generally complete within 30 days of filing, subject to applicable procedures.

Other Business and Regulatory Filings

Employers should review EPF and ESI contributions, subject to separate EPF and ESI regulations; EPF is generally due by the 15th of the following month, while the operative ESI payment deadline should be confirmed against current ESIC regulations and portal advisories. Foreign-investment filings may include the FLA return (ordinarily 15 July), FC-GPR (ordinarily within 30 days of issue of equity instruments) and overseas-investment annual performance reporting (ordinarily 31 December), each subject to eligibility and reporting exceptions. Also consider CSR, POSH, labour-law obligations, industry-specific licences and state-level professional tax or labour welfare fund requirements where applicable.

Key Calendar: November 2026 to March 2027

Common Filing Errors and Preventive Checks

1. Assuming MCA filing-fee relief also extends the AGM deadline.
2. Confusing TDS quarterly return deadlines with TCS deadlines.
3. Applying the Income-tax Act, 1961 to transactions whose withholding event occurs from 1 April 2026.
4. Assuming every company must hold four board meetings without checking statutory exceptions.
5. Using a flat ₹100 daily fee for delayed LLP filings.
6. Claiming GST ITC after the earlier annual-return filing cut-off.
7. Failing to reconcile GST turnover, audited accounts, MCA filings and income-tax returns.
8. Omitting nil or event-based filings where legally required.

Action Checklist for November 2026

1. Confirm entity classification, financial year and applicable tax year.
2. Identify missed October filings and calculate the correct additional fees or interest.
3. Complete covered audit-category AY 2026-27 ITRs by 21 November.
4. Reconcile FY 2025-26 GST input tax credit before the statutory cut-off.
5. Complete AOC-4 and MGT-7/MGT-7A filings within the MCA relief windows.
6. Check DIN/DPIN status, LLP forms and event-based ROC filings.
7. Maintain supporting circulars, acknowledgements, reconciliations and working papers.

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Disclaimer: This guide provides general information about Indian corporate, tax, GST, LLP and related regulatory compliances as understood on 1 November 2026. It is not legal, tax, accounting or other professional advice and should not be relied upon as a complete or personalised filing calendar. Applicability depends on the nature and size of the entity, financial year, tax year, turnover, residency, audit and transfer-pricing requirements, government or non-government deductor status, GST return frequency, jurisdiction, and any exemptions or special rules. Dates described as general deadlines may be modified by legislation, delegated rules, notifications, circulars, portal advisories, court orders or valid extensions issued after publication. A fee waiver is not necessarily an extension of the underlying statutory obligation. Filing delays may attract additional fees, interest, penalties or other consequences, depending on the relevant law and facts. Businesses should independently verify all due dates, thresholds, forms, section references and reporting conditions on the appropriate government portal, retain proof of timely submission and payment, and reconcile filings with their books and supporting documents. References to the Income-tax Act, 1961 and the Income-tax Act, 2025 must be applied to the appropriate period and transaction. TaxGuru links in this article are provided for additional reading and do not replace statutory text. Readers should consult qualified professionals for entity-specific advice, especially for disputes, foreign investment, transfer pricing, GST input tax credit and late filings.