The Compliance Calendar for FY 2026–27 provides a comprehensive schedule of statutory due dates across multiple laws including GST, Income Tax, Companies Act, FEMA, SEBI (LODR), EPF, and ESIC. It outlines month-wise compliance requirements such as GST return filings (GSTR-1, GSTR-3B, GSTR-9), TDS/TCS returns, advance tax installments, and audit reports under the Income-tax Act. Corporate compliances include annual filings (AOC-4, MGT-7), CSR obligations, MSME reporting, and secretarial and corporate governance disclosures under SEBI regulations. It also covers FEMA-related filings like ECB returns, FLA returns, and ODI reporting. Key deadlines include advance tax payments, AGM requirements, and audit reports in September and October, along with annual GST and financial filings in December. The calendar serves as a critical tool for businesses and professionals to ensure timely compliance, avoid penalties, and maintain regulatory discipline throughout the financial year.
Compliance Calendar For The Financial Year 2026-27
| S. No | Particulars of Compliance for April 2026 | Forms | Applicable Act | Due date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 10.04.2026 |
| 2 | Payment and filing of ESIC Return for the month of March 2026 | ESI challan | ESIC Act | 15.04.2026 |
| 3 | Payment and filing of PF Return for the month of March 2026 | ECR | EPF Act | 15.04.2026 |
| 4 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.04.2026 |
| 5 | Registered person, with aggregate turnover of less than INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme (Jan – Mar) | GSTR-1 | GST | 13.04.2026 |
| 6 | Person registered under the composition scheme shall file quarterly return (Jan -Mar) | CMP- 08 | GST | 18.04.2026 |
| 7 | Compliance of Disclosure of Shareholding Pattern | Reg 31(1)(b) | SEBI (LODR) | 21.04.2026 |
| 8 | GST return for the month of March 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.04.2026 |
| 9 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.04.2026 |
| 10 | Compliance of Corporate Governance Report | Reg 27(2) | SEBI (LODR) | 30.04.2026 |
| 11 | Compliance of Statement of Grievance Redressal Mechanism | Reg 13(3) | SEBI (LODR) | 30.04.2026 |
| 12 | Reconciliation of share capital audit report | Reg 76 | SEBI (DP) | 30.04.2026 |
| 13 | Annual Return of dormant company | MSC-3 | Companies Act | 30.04.2026 |
| 14 | Half-yearly return by Nidhi Companies (Oct’24 to Mar’25) | NDH – 3 | Companies Act | 30.04.2026 |
| 15 | Opening a Bank Account for Unspent CSR Funds and Transferring the Amount | NA | Companies Act | 30.04.2026 |
| 16 | Return on dues from small and Medium enterprises | MSME – 1 | Companies Act | 30.04.2026 |
| 17 | Annual Return of composition supplier | GSTR-4 | GST | 30.04.2026 |
| S. No | Particulars of Compliance for May 2026 | Forms | Applicable Act | Due date |
| 1 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.05.2026 |
| 2 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 11.05.2026 |
| 3 | Payment and filing of ESIC Return for the month of April 2026 | ESI challan | ESIC Act | 15.05.2026 |
| 4 | Payment and filing of PF Return for the month of April 2026 | ECR | EPF Act | 15.05.2026 |
| 5 | GST return for the month of April 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.05.2026 |
| 6 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.05.2026 |
| 7 | Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 30.05.2026 |
| 8 | Financial Results along with Limited review report/Auditor’s report | Reg 33 (3) (a) | SEBI (LODR) | 30.05.2026 |
| 9 | Disclosures of related party transactions | Reg 23 (9) | SEBI (LODR) | 30.05.2026 |
| 10 | Secretarial Compliance Report | Reg 24A | SEBI (LODR) | 30.05.2026 |
| 11 | Reconciliation of Share Capital Report | PAS – 6 | Companies Act | 30.05.2026 |
| 12 | Annual Return of the Foreign Companies | FC – 4 | Companies Act | 30.05.2026 |
| 13 | Annual Return of LLP | Form 11 | LLP Act | 30.05.2026 |
| 14 | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending March 31st, 2026 | Form 27D | Income Tax | 30.05.2026 |
| 15 | Quarterly statement of TDS deposited for the quarter ending March 31, 2025 | Form 24Q/26Q/27Q | Income Tax | 31.05.2026 |
| S. No | Particulars of Compliance for June 2026 | Forms | Applicable Act | Due date |
| 1 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.06.2026 |
| 2 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 09.06.2026 |
| 3 | Payment and filing of ESIC Return for the month of May 2026 | ESI challan | ESIC Act | 15.06.2026 |
| 4 | Payment and filing of PF Return for the month of May 2026 | ECR | EPF Act | 15.06.2026 |
| 5 | First instalment of advance tax for the assessment year 2027-28. | Income Tax | 15.06.2026 | |
| 6 | GST return for the month of May 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.06.2026 |
| 7 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.06.2026 |
| 8 | Return of Statutory Compliance by Nidhi Companies | NDH – 1 | Companies Act | 29.06.2026 |
| 9 | Updation of Import and Export Code | IEC Code | DGFT / Foreign Trade Policy | 30.06.2026 |
| 10 | KYC for Directors | DIR-3 KYC/Web |
Companies Act | 30.06.2026 |
| 11 | Return of deposit or particulars of transaction not considered as deposit or both as per Section 73 of the Act | DPT-03 | Companies Act | 30.06.2026 |
| S. No | Particulars of Compliance for July 2026 | Forms | Applicable Act | Due date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 09.07.2026 |
| 2 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.07.2026 |
| 3 | Payment and filing of ESIC Return for the month of June 2026 | ESI challan | ESIC Act | 15.07.2026 |
| 4 | Payment and filing of PF Return for the month of June 2026 | ECR | EPF Act | 15.07.2026 |
| 5 | The annual return on Foreign Liabilities and Assets (FLA) | FLA Return | FEMA | 15.07.2026 |
| 6 | Registered person, with aggregate turnover of less than INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme (Apr – Jun) | GSTR-1 | GST | 13.07.2026 |
| 7 | Person registered under the composition scheme shall file quarterly return (April -June) | CMP- 08 | GST | 18.07.2026 |
| 8 | Compliance of Disclosure of Shareholding Pattern | Reg 31(1)(b) | SEBI (LODR) | 21.07.2026 |
| 9 | GST return for the month of June 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.07.2026 |
| 10 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.07.2026 |
| 11 | Compliance of Corporate Governance Report | Reg 27(2) | SEBI (LODR) | 30.07.2026 |
| 12 | Compliance of Statement of Grievance Redressal Mechanism | Reg 13(3) | SEBI (LODR) | 30.07.2026 |
| 13 | Reconciliation of share capital audit report | Reg 76 | SEBI (DP) | 30.07.2026 |
| 14 | Payment of Self Assessment Tax (if due date of submission of return of income is July 31, 2026 | Income Tax | 31.07.2026 | |
| 15 | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2026 | Form 27D | Income Tax | 30.07.2026 |
| 16 | Quarterly statement of TDS deposited for the quarter ending June 30, 2026 | Form 24Q/26Q/27Q | Income Tax | 31.07.2026 |
| S. No | Particulars of Compliance for August 2026 | Forms | Applicable Act | Due date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 11.08.2026 |
| 2 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return. |
GSTR-1 | GST | 11.08.2026 |
| 3 | Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 14.08.2026 |
| 4 | Disclosures of related party transactions | Reg 23 (9) | SEBI (LODR) | 14.08.2026 |
| 5 | Financial Results alongwith Limited review report/Auditor’s report | Reg 33 (3) (a) | SEBI (LODR) | 14.08.2026 |
| 6 | Payment and filing of ESIC Return for the month of July 2026 | ESI challan | ESIC Act | 15.08.2026 |
| 7 | Payment and filing of PF Return for the month of July 2026 | ECR | EPF Act | 15.08.2026 |
| 8 | GST return for the month of July 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.08.2026 |
| 9 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.08.2026 |
| S. No | Particulars of Compliance for September 2026 | Forms | Applicable Act | Due date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 09.09.2026 |
| 2 | Annual Activity Certificate as per Master Circular on Establishment of Liaison / Branch /Project Offices in India by Foreign Entities | Form – AAC | FEMA | 30.09.2026 |
| 3 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.09.2026 |
| 4 | Payment and filing of ESIC Return for the month of August 2026 | ESI challan | ESIC Act | 15.09.2026 |
| 5 | Payment and filing of PF Return for the month of August 2026 | ECR | EPF Act | 15.09.2026 |
| 6 | GST return for the month of August 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.09.2026 |
| 7 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.09.2026 |
| 8 | Second instalment of advance tax for the assessment year 2026-27. | Income Tax | 15.09.2026 | |
| 9 | Due date for filing of audit report under section 44AB 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 | Form 3CA-CD / Form 3CB-CD | Income Tax | 30.09.2026 |
| 10 | Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of subsection (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution. (if due date of submission of return of income is October 31, 2026) | Form 10B | Income Tax | 30.09.2026 |
| 11 | Appointment of Secretarial Auditor | Reg (24)AB | SEBI (LODR) | 30.09.2026 |
| 12 | Convening the Annual General Meeting (AGM) of the Company | Section 96 | Companies Act | 30.09.2026 |
| 13 | Filing of Annual Accounts for One Person Company | Companies Act | 27.09.2026 | |
| 14 | Appointment of Cost Auditor | CRA-2 | Companies Act | 27.09.2026 |
| 15 | Annual Accounts of Foreign Companies | FC -3 | Companies Act | 30.09.2026 |
| S. No | Particulars of Compliance for October 2026 | Forms | Applicable Act | Due date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 09.10.2026 |
| 2 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.10.2026 |
| 3 | Appointment of Auditor | FORM ADT-1 | Companies Act | 14.10.2026 |
| 4 | Payment and filing of ESIC Return for the month of September 2026 | ESI challan | ESIC Act | 15.10.2026 |
| 5 | Payment and filing of PF Return for the month of September 2026 | ECR | EPF Act | 15.10.2026 |
| 6 | Registered person, with aggregate turnover of less than INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme (Jul – Sept) | GSTR-1 | GST | 13.10.2026 |
| 7 | Person registered under the composition scheme shall file quarterly return (July – September) | CMP- 08 | GST | 18.10.2026 |
| 8 | GST return for the month of September 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.10.2026 |
| 9 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.10.2026 |
| 10 | Compliance of Statement of Grievance Redressal Mechanism | Reg 13(3) | SEBI (LODR) | 30.10.2026 |
| 11 | Compliance of Disclosure of Shareholding Pattern | Reg 31(1)(b) | SEBI (LODR) | 21.10.2026 |
| 12 | Filing of Annual Accounts (CSR-2 as linked form, if applicable) | Form AOC-4, Form AOC-4 XBRL & Form AOC-4 CFS | Companies Act | 29.10.2026 |
| 13 | Compliance of Corporate Governance Report | Reg 27(2) | SEBI (LODR) | 30.10.2026 |
| 14 | Due date for filing audit report under section 33AB(2) (if due date of submission of return of income is November 30, 2026) | Form 3AC | Income Tax | 31.10.2026 |
| 15 | Due date for filing audit report under section 33ABA(2) (if due date of submission of return of income is November 30, 2026) | Form 3AD | Income Tax | 31.10.2026 |
| 16 | Audit Report under section 35D(4)/35E(6) of the Income- tax Act, 1961 (if due date of submission of return of income is November 30, 2026) | Form 3AE | Income Tax | 31.10.2026 |
| 17 | Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is November 30, 2026) | Form 3AF | Income Tax | 31.10.2026 |
| 18 | Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2026) | Form 3CE | Income Tax | 31.10.2026 |
| 19 | Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale (if due date of submission of return of income is November 30, 2026) | Form 3CEA | Income Tax | 31.10.2026 |
| 20 | Payment of Self Assessment Tax (if due date of submission of return of income is October 31, 2025) | Income Tax | 30.10.2026 | |
| 21 | Filing Report on AGM (Applicable only for Listed Public Company) | Form MGT-15 | Companies Act | 29.10.2026 |
| 22 | Reconciliation of share capital audit report | Reg 76 | SEBI (DP) | 30.10.2026 |
| 23 | Passing of Special Resolution at the AGM | MGT-14 | Companies Act | 30.10.2026 |
| 24 | Regularisation of Director | DIR – 12 | Companies Act | 30.10.2026 |
| 25 | Filing of Cost Audit Report | CRA-4 | Companies Act | – |
| 26 | Half-yearly return by Nidhi Companies (April 26 to Sept 26) | NDH – 3 | Companies Act | 30.10.2026 |
| 27 | Return on dues from small and Medium enterprises | MSME – 1 | Companies Act | 30.10.2026 |
| 28 | Any resolution being passed or the agreement being entered into (Including Adoption of Accounts for the Public Companies) | Form MGT-14 | Companies Act | 30.10.2026 |
| 29 | Statement of Accounts & Solvency of LLP | Form 08 | LLP Act | 30.10.2026 |
| 30 | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending September 30, 2026 | Form 27D | Income Tax | 30.10.2026 |
| 31 | Quarterly statement of TDS deposited for the quarter ending September 30, 2026 | Form 24Q/26Q/27Q | Income Tax | 31.10.2026 |
| S. No | Particulars of Compliance for November 2026 | Forms | Applicable Act | Due date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 09.11.2026 |
| 2 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.11.2026 |
| 3 | Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 14.11.2026 |
| 4 | Financial Results alongwith Limited review report/Auditor’s report | Reg 33 (3) (a) | SEBI (LODR) | 14.11.2026 |
| 5 | Disclosures of related party transactions | Reg 23 (9) | SEBI (LODR) | 14.11.2026 |
| 6 | Payment and filing of ESIC Return for the month of October 2026 | ESI challan | ESIC Act | 15.11.2026 |
| 7 | Payment and filing of PF Return for the month of October 2026 | ECR | EPF Act | 15.11.2026 |
| 8 | GST return for the month of October 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.11.2026 |
| 9 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.11.2026 |
| 10 | Filing of MGT -14 for AGM Conducted through OAVM Mode | Form MGT-14 | Companies Act | 30.11.2026 |
| 11 | Filing of Annual Returns for all Companies (including OPC) | FORM MGT-7/MGT-7A | Companies Act | 29.11.2026 |
| 12 | Reconciliation of share capital Report | PAS – 6 | Companies Act | 30.11.2026 |
| 13 | Every Auditor referred to in rule 3 shall file a return with the Authority | NFRA -2 | Companies Act | 30.11.2026 |
| S. No | Particulars of Compliance for December 2026 | Forms | Applicable Act | Due date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 09.12.2026 |
| 2 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.12.2026 |
| 3 | Annual Return & Reconcilliation Statement for Financial year 2026-27 | (GSTR-9) | GST | 31.12.2026 |
| 4 | self-certified reconcilliation statement for FY 2025-2026 | GSTR – 9C | GST | 31.12.2026 |
| 5 | Payment and filing of ESIC Return for the month of November 2026 | ESI challan | ESIC Act | 15.12.2026 |
| 6 | Payment and filing of PF Return for the month of November 2026 | ECR | EPF Act | 15.12.2026 |
| 7 | Third instalment of advance tax for the assessment year 2026-27. | Income Tax | 15.12.2026 | |
| 8 | GST return for the month of November 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.12.2026 |
| 9 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.12.2026 |
| 10 | Annual Report by the Taxpayer registered Under GST | GSTR – 9 | GST | 31.12.2026 |
| 11 | Annual Overseas Direct Investment (ODI) report | ODI PART II | FEMA | 31.12.2026 |
| 12 | FCRA Annual Return | FC – 4 | FCRA | 31.12.2026 |
| S. No | Particulars of Compliance for January 2027 | Forms | Applicable Act | Due date |
| 1 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.01.2027 |
| 2 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 11.01.2027 |
| 3 | Appointment of First Auditor | FORM ADT-1 | Companies Act | 14.01.2027 |
| 4 | Payment and filing of ESIC Return for the month of December 2026 | ESI challan | ESIC Act | 15.01.2027 |
| 5 | Payment and filing of PF Return for the month of December 2026 | ECR | EPF Act | 15.01.2027 |
| 6 | Registered person, with aggregate turnover of less than INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme (Jul – Sept) | GSTR-1 | GST | 13.10.2026 |
| 7 | Person registered under the composition scheme shall file quarterly return (October – December) | CMP- 08 | GST | 18.01.2027 |
| 8 | Compliance of Disclosure of Shareholding Pattern | Reg 31(1)(b) | SEBI (LODR) | 21.01.2027 |
| 9 | GST return for the month of December 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.01.2027 |
| 10 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.01.2027 |
| 11 | Compliance of Corporate Governance Report | Reg 27(2) | SEBI (LODR) | 30.01.2027 |
| 12 | Compliance of Statement of Grievance Redressal Mechanism | Reg 13(3) | SEBI (LODR) | 30.01.2027 |
| 13 | Quarterly statement of TCS deposited for the quarter ending December 31, 2026 | Form 27EQ | Income Tax | 15.01.2027 |
| 14 | Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2026 | Form 27D | Income Tax | 30.01.2027 |
| 15 | Filing of Annual Accounts (1st AGM on December) | Form AOC-4, Form AOC-4 XBRL & Form AOC-4 CFS | Companies Act | 29.01.2027 |
| 16 | Reconciliation of share capital audit report | Reg 76 | SEBI (DP) | 30.01.2027 |
| 17 | Any resolution being passed or the agreement being entered into (Including Adoption of Accounts for the Public Companies) (1st AGM on December) | Form MGT-14 | Companies Act | 30.01.2027 |
| S. No | Particulars of Compliance for February 2027 | Forms | Applicable Act | Due date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 09.02.2027 |
| 2 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.02.2027 |
| 3 | Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 14.02.2027 |
| 4 | Disclosures of related party transactions | Reg 23 (9) | SEBI (LODR) | 14.02.2027 |
| 5 | Financial Results alongwith Limited review report/Auditor’s report | Reg 33 (3) (a) | SEBI (LODR) | 14.02.2027 |
| 6 | Payment and filing of ESIC Return for the month of January 2027 | ESI challan | ESIC Act | 15.02.2027 |
| 7 | Payment and filing of ESIC Return for the month of January 2027 | ECR | EPF Act | 15.02.2027 |
| 8 | GST return for the month of January 2027.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.02.2027 |
| 9 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.02.2027 |
| S. No | Particulars of Compliance for March 2027 | Forms | Applicable Act | Due date |
| 1 | Filing of Annual Returns (1st AGM on December) | FORM MGT-7/MGT-7A | Companies Act | 01.03.2027 |
| 2 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | FEMA | 09.03.2027 |
| 3 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | GST | 11.03.2027 |
| 4 | Payment and filing of ESIC Return for the month of February 2027 | ESI challan | ESIC Act | 15.03.2027 |
| 5 | Payment and filing of PF Return for the month of February 2027 | ECR | EPF Act | 15.03.2027 |
| 6 | Instalment of Advance Tax for assessee covered under presumptive income scheme of Section 44AD/44ADA | Income Tax | 15.03.2027 | |
| 7 | Fourth instalment of advance tax for the assessment year 2027-28. | Income Tax | 15.03.2027 | |
| 8 | GST return for the month of February 2027.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | GST | 20.03.2027 |
| 9 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | GST | 22.03.2027 |
| 10 | Updated Income Tax Return for the assessment year 2025 – 2026 | ITR – U | Income Tax | 31.03.2027 |
| 11 | Timelimit for renewal of Letter of Undertaking for the Financial Year 2025-26 | GST RFD-11 | GST | 31.03.2027 |
| 12 | Composition taxable persons and those interested to opt into the scheme for FY 2026-27 can do so by submitting a declaration on the GST portal | CMP-02 | GST | 31.03.2027 |
Note: This Compliance Calendar has been prepared based on the information available as on 31st March 2026. Members are requested to verify the subsequent changes, if any made to the due dates.
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