Summary: The September 2026 Tax Compliance Tracker sets out Income Tax and GST compliance requirements and due dates. Income Tax compliances include TDS/TCS deposits for August 2026 due on 07.09.2026, declarations in Form No. 127 due on 07.09.2026, certificates in Form No. 132 due on 14.09.2026, the second instalment of advance tax for Tax Year 2026-27 due on 15.09.2026, specified statements and forms due on 15.09.2026, and multiple audit reports, certificates, statements and applications due on 30.09.2026. These include compliances under sections 44AB, 115JC, 115VW, 10(4D), 10(23FF), 33AB, 35D, 35E, 33ABA, 80JJAA and related prescribed forms. GST compliances cover GSTR-3B, GSTR-1, GSTR-5/5A, GSTR-6, GSTR-7, GSTR-8, QRMP/IFF, GST RFD-10, PMT-06 and GSTR-11, with the stated September 2026 due dates ranging from 10.09.2026 to 28.09.2026, while GST RFD-10 is stated to be due within two years from the last day of the quarter in which supply was received.
- Tax Compliance Tracker – September, 2026
- 1. Compliance requirement under Income Tax Act, 1961
- 2. Compliance Requirement under GST, 2017
- A. Filing of GSTR –3B / GSTR 3B QRMP
- B. Filing Form GSTR-1:
- C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
- D. GSTR – 1 QRMP monthly / Quarterly return (IFF – Optional)
- E. GST Refund:
- F. Monthly Payment of GST – PMT-06:
- G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.09.2026
Tax Compliance Tracker – September, 2026
1. Compliance requirement under Income Tax Act, 1961
| Sl. | Compliance Particulars | Due Dates |
|---|---|---|
| 1 | Due date for deposit of Tax deducted/collected for the month of August, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.09.2026 |
| 2. | Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer in the month of August, 2026 | 07.09.2026 |
| 3 | Issue of certificate in Form No. 132 (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act 2025 for tax deducted at source under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act, 2025 in the month of July, 2026 | 14.09.2026 |
| 4 | Second instalment of advance tax for the Tax Year 2026-27 | 15.09.2026 |
| 5 | Statement in Form 1 (Income-tax Rules, 2026) by the stock exchange for the month of August 2026, in respect of transactions in which client codes have been modified after registering in the system | 15.09.2026 |
| 6 | Due date for furnishing Form No. 137 (Income-tax Rules, 2026) by an office of the Government where TDS/TCS for the month of August, 2026 has been paid without the production of a challan | 15.09.2026 |
| 7 | Furnishing of challan-cum-statement in Form No. 141 (Income-tax Rules, 2026) in respect of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act, 2025 for the month of August 2026. | 30.09.2026 |
| 8 | Due date for filing of audit report under section 44AB (Income-tax Act, 1961) for the assessment year 2026-27 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2026) | 30.09.2026 |
| 9 | Furnishing of Audit report in Form No. 10B/10BB (Income-tax Rules, 1962) by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution | 30.09.2026 |
| 10 | Furnishing report under section 115JC (Income-tax Act, 1961) in Form No. 29C (Income-tax Rules, 1962) for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2025-26 (if the assessee is required to submit return of income on October 31, 2026) | 30.09.2026 |
| 11 | Furnishing of Audit Report in Form No. 66 (Income-tax Rules, 1962) by tonnage tax company under clause (ii) of section 115VW (Income-tax Act, 1961) for the previous year 2025-26 (if the company is required to submit return of income on October 31, 2026) | 30.09.2026 |
| 12 | Furnishing of the audit report in Form No. 10-IL (Income-tax Rules, 1962) by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (Income-tax Act, 1961) (if assessee is required to submit return of income on or before October 31, 2026) | 30.09.2026 |
| 13 | Furnishing of certificate in Form No. 10-IJ (Income-tax Rules, 1962) issued by a Chartered Accountant certifying the annual statement of exempt income of the specified fund, being a category-III AIF, under section 10(23FF) (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before October 31, 2026) | 30.09.2026 |
| 14 | Furnishing of challan-cum-statement in Form No. 141 (Income-tax Rules, 2026) in respect of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act, 2025 for the month of August 2026. | 30.09.2026 |
| 15 | Due date for filing of audit report under section 44AB (Income-tax Act, 1961) for the assessment year 2026-27 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2026) | 30.09.2026 |
| 16 | Furnishing of Audit report in Form No. 10B/10BB (Income-tax Rules, 1962) by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution | 30.09.2026 |
| 17 | Furnishing audit report in Form No. 3AC (Income-tax Rules, 1962) by assessee claiming deduction under section 33AB (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on October 31, 2026) | 30.09.2026 |
| 18 | Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE (Income-tax Rules, 1962) under section 35D(4) (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on October 31, 2026) | 30.09.2026 |
| 19 | Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE (Income-tax Rules, 1962) under section 35E(6) (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on October 31, 2026) | 30.09.2026 |
| 20 | Furnishing audit report in Form No. 3AD (Income-tax Rules, 1962) by assessee claiming deduction under section 33ABA (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on October 31, 2026) | 30.09.2026 |
| 21 | Furnishing of statement in Form No. 3AF (Income-tax Rules, 1962) containing the particulars of expenditures specified under Section 35D(2)(a) (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before October 31, 2026) | 30.09.2026 |
| 22 | Furnishing report in Form No. 10DA (Income-tax Rules, 1962) certifying the claim for additional employee cost under section 80JJAA (Income-tax Act, 1961) during the previous year 2025-26 (if the assessee is required to submit return of income on or before October 31, 2026) | 30.09.2026 |
| 23 | Furnishing of Audit Report in Form No. 10CCB (Income-tax Rules, 1962) by assessee claiming deduction under 80-I, 80-IA, 80-IB or section 80-IC (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before October 31, 2026) | 30.09.2026 |
| 24 | Application in Form No. 171 (Income-tax Rules, 2026) for updating details by a person who is already registered as an income-tax practitioner under the Income-tax Act, 1961, holding a valid certificate of registration as on March 31, 2026 | 30.09.2026 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
|---|---|---|
| August, 2026 | 20th September, 2026 |
Due Date for filling GSTR – 3B return for the month of August, 2026 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
|---|---|---|
| Monthly return (August, 2026) |
11.09.2026 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
|---|---|---|---|
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.09.2026 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.09.2026 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.09.2026 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.09.2026 |
D. GSTR – 1 QRMP monthly / Quarterly return (IFF – Optional)
| Form No. | Compliance Particulars | Timeline | Due Date |
|---|---|---|---|
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
a) GST QRMP monthly return due date for the month of August, 2026 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – MonthlyQuarterly Return | 13.09.2026 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
|---|---|---|
| RFD -10 | Refund of Tax to Certain Persons | 2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
|---|---|
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.09.2026 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.09.2026
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
*****
In case of any query/suggestion, please connect [email protected]
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.
Good reference for July 2026. Three dates worth flagging specifically for small business owners who often miss them:
July 11, 2026 (GSTR-1 for June): Monthly non-QRMP filers must submit GSTR-1 by July 11. This is NOT the same as GSTR-3B. If GSTR-1 is delayed, your buyers cannot see the invoices in their GSTR-2B for the period, which creates friction with their ITC claims.
July 20, 2026 (GSTR-3B for June): This is the payment and summary return deadline. Interest accrues from the 20th at 18% per annum on unpaid liability , there is no grace period without interest.
July 31, 2026 (Q1 FY 2026-27 TDS return): This is the first quarter where the new Form 138 (salary TDS, replacing Form 24Q) and Form 140 (non-salary domestic TDS, replacing Form 26Q) are mandatory under the Income Tax Act 2025. If you are using old TDS filing software, ensure it has been updated to generate these new form formats before filing.
For businesses juggling all three simultaneously, a quick internal calendar reminder 10 days before each date (July 1, July 10, July 21) reduces scrambling.
Sir, what is the due date of TCS payment for tax collected during the month of March 26
what is due date of TCS payment for tax collected during the month of March 2036
GSTR 9 and 9C are different. GSTR 9 is annual return while GSTR 9C is reconciliation statement.
yes