Summary: This comprehensive October 2026 compliance calendar compiles 195 legal obligations and regulatory updates relevant to businesses, professionals and other regulated entities in India. It covers recurring monthly, quarterly, annual and event-based requirements under nine major statutes and regulatory frameworks, including the Foreign Exchange Management Act, 1999 (FEMA), Income-tax Act, 1961, Goods and Services Tax law, Companies Act, LLP law, labour and social-security laws and the Real Estate (Regulation and Development) Act, 2016. The compilation specifies applicable due dates, forms or challans, reporting periods, filing frequency and the nature of each compliance requirement. Key October obligations include FEMA and NBFC returns, TDS/TCS deposits and statements, tax audit and income-tax related filings, GST returns and payments, corporate and LLP filings and other statutory obligations. The article also records contemporary regulatory developments, including CBDT announcements and notifications concerning direct-tax collections, withholding tax on transfers of immovable property involving non-residents, recovery of tax arrears and reporting requirements under the Income-tax Rules, 2026. GST updates include revenue collection information and GSTN advisories concerning emSigner version 3.3 and appeals involving nil or zero demand. The tables provide a consolidated statutory compliance reference for tracking the numerous filing, reporting, payment and certification requirements falling during or relevant to October 2026.
195 Legal Compliances and Legal Updates for Oct-2026 in India |
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(A) Legal Obligations under 9 Acts in India |
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| 1(1) Under Foreign Exchange Management Act (FEMA) 1999 (Monthly) | |||||
| S. No | Date of Event | Form | Period Ending on | Frequency | Type of Legal Obligation |
| 1. | Oct, 05th 2026 | —- | Sep 2026 | Monthly | Uploading data by AD Category-I Bank for amounts remitted under Liberalized Remittance Scheme (LRS) |
| 2. | Oct, 07th 2026 | ECB – 2 | Sep 2026 | Monthly | Filing returns by External Commercial Borrowings (ECBs) |
| 3. | Oct, 15th 2026 | DNBS-4B | Sep 2026 | Monthly | Filing Structural Liquidities and Interest Rates Sensitivity reports by NBFC- NDSI and also NBFC- D “both” |
| 4. | Oct, 15th 2026 | DNBS-08 | Sep 2026 | Monthly | Filing Credit information’s for total exposures when exceeding 5 crores to 1 (single) borrower |
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| 1(2) Under Foreign Exchange Management Act (FEMA) 1999 (Quarterly) | |||||
| S. No | Date of Event | Form | Period Ending on | Frequency | Type of Legal Obligation |
| 5. | Oct, 15th 2026 | DNBS-01 | Sep 2026 | Quarterly | Filing “certain” financial details like:
(a) Components of assets and liabilities (b) P&L account (c) Etc. By 100% NBFC-D “and also” NBFC-NDSI “both” |
| 6. | Oct, 21st 2026 | DNBS-03 | Sep 2026 | Quarterly | Filing compliances report by 100% NBFC-D and NBFC- NDSI and also NBFC- Non NDSI for prudential standards and Capital Adequacy and Asset Classification and Provisioning and NOF “and also” others when assets are exceeding 100 crores |
| 7. | Oct, 21st 2026 | DNBS-04A | Sep 2026 | Quarterly | Filing Short Term Dynamic Liquidity report by 100% NBFC-D and NBFC- NDSI “and also” NBFC- Non NDSI when assets are exceeding 100 crore |
| 8. | Oct, 21st 2026 | DNBS-05 | Sep 2026 | Quarterly | Filing Return by NBFCs when CoR is rejected |
| 9. | Oct, 21st 2026 | DNBS-06 | Sep 2026 | Quarterly | Filing financial information’s “and also” compliances “both” by 100% RNBCs for prudential standards |
| 10. | Oct, 21st 2026 | DNBS-07 | Sep 2026 | Quarterly | Filing financial metrics “and also” operational information “both” by 100% ARCs |
| 11. | Oct, 21st 2026 | DNBS-11 | Sep 2026 | Quarterly | Filing Return for CICs – Balance sheet parameters Data by 100% NBFC-CICs |
| 12. | Oct, 21st 2026 | DNBS-12 | Sep 2026 | Quarterly | Filing Return for CICs – Prudential parameters Data by 100% NBFC-CICs |
| 13. | Oct, 21st 2026 | DNBS-13 | Sep 2026 | Quarterly | Filing Verification of Overseas Investments by 100% NBFCs |
| 14. | Oct, 21st 2026 | DNBS-14 | Sep 2026 | Quarterly | Filing financial information’s “and also” compliances “both” by 100% NBFC-P2Ps for prudential standards against P2P lending platforms |
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| 1(3) Under Foreign Exchange Management Act (FEMA) 1999 (Event based) | |||
| S. No | Form | Frequency | Type of Legal Obligation |
| 15. | DI and also FIFP reporting “both” | Event Based | Filing intimation by Indian custodians within 30 days from date of issue or transfer or sponsored or unsponsored Depository Receipts (DRs) any |
| 16. | DNBS-10 | Event Based | Filing Statutory Auditor’s Certificate (SAC) by 100% NBFCs and also ARCs “both” within 5 days from date of signing financial statements (balance sheet) |
| 17. | FC-GPR | Event Based | Filing intimation by Indian companies within 30 days from date of allotment for eligible securities under FDIs schemes in India |
| 18. | FD-LLP-I | Event Based | Filing intimation by eligible LLPs within 30 days from date of consideration received for acquisition of LLPs’ shares |
| 19. | FD-LLP-II | Event Based | (a) Filing intimation by eligible LLPs within 60 days from date of transfer of LLPs’ shares
(b) Filing is required by resident transferors or transferees “any” |
| 20. | FC-TRS | Event Based | Filing intimation by resident transferors or resident transferees for transfer of shares + other securities between residents and non-residents and also between non-residents and residents “all” within 60 days from date of receipt or remittance of funds or transfer of capital instruments whichever is earlier |
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2(1) Under Income Tax (IT) Act, 1961 (Monthly) |
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| S. No | Date of Event | Form or
Challan |
Period Ending on | Frequency | Type of Legal Obligation |
| 21. | Oct, 07th 2026 | —- | Sep 2026 | Monthly | Depositing Commodities Transaction Tax (CTT) |
| 22. | Oct, 07th 2026 | 127/27C | Sep 2026 | Monthly | Depositing declarations by seller as received in May from buyers for non-deduction of TCS. |
| 23. | Oct, 07th 2026 | 281 | Sep 2026 | Monthly | Depositing TDS and also TCS by govt. offices when paid through book entry |
| 24. | Oct, 07th 2026 | 281 | Sep 2026 | Monthly | Depositing TDS and also TCS by non govt. offices when paid through bank |
| 25. | Oct, 07th 2026 | 285 | Sep 2026 | Monthly | Depositing Equalization Levy (EQL) |
| 26. | Oct, 07th 2026 | 127 | Sep 2026 | Monthly | Submitting declarations for TCS is not obtained from manufacturer |
| 27. | Oct, 15th 2026 | 137/24G | Sep 2026 | Monthly | Depositing details for TDS/TCS’ deposit through book entry by Govt office. |
| 28. | Oct, 15th 2026 | 132/16 B | Aug 2026 | Monthly | Issuing TDS Certificates under Section 194-IA |
| 29. | Oct, 15th 2026 | 132/16 C | Aug 2026 | Monthly | Issuing TDS Certificates under Section 194-IB |
| 30. | Oct, 15th 2026 | 132/16 D | Aug 2026 | Monthly | Issuing TDS Certificates under Section 194-IM |
| 31. | Oct, 15th 2026 | 132/16 E | Aug 2026 | Monthly | Issuing TDS Certificates under Section 194-S |
| 32. | Oct, 15th 2026 | 3BC | Sep 2026 | Monthly | Filing statements/returns by recognized association when client’s code was changed |
| 33. | Oct, 15th 2026 | 3BB | Sep 2026 | Monthly | Filing returns by stock exchange(s) for transactions when client’s code is modified |
| 34. | Oct, 15th 2026 | 137 | Sep 2026 | Monthly | Filing returns for TDS and also TCS “both” by Govt. deductors “without” depositing tax to exchanger’s (govt.) account |
| 35. | Oct, 31st 2026 | 141/26QB | Sep 2026 | Monthly | Filing challan-cum-returns for TDS under Section 194-IA |
| 36. | Oct, 31st 2026 | 141/26QC | Sep 2026 | Monthly | Filing challan-cum-returns for TDS under Section 194-IB |
| 37. | Oct, 31st 2026 | 141/26QD | Sep 2026 | Monthly | Filing challan-cum-returns for TDS under Section 194-M |
| 38. | Oct, 31st 2026 | 141/26QE | Sep 2026 | Monthly | Filing challan-cum-returns for TDS under Section 194-S |
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| 2(2) Under Income Tax (IT) Act, 1961 (Quarterly) | |||||
| S. No | Date of Event | Form or
Challan |
Period Ending on | Frequency | Type of Legal Obligation |
| 39. | Oct, 15th 2026 | 147/15CC | Sep 2026 | Quarterly | Filing returns for foreign remittances by banks “and also” authorized dealers “both” |
| 40. | Oct, 15th 2026 | 148/15CD | Sep 2026 | Quarterly | Filing returns for remittances sent “outside” India by IFSCs Units |
| 41. | Oct, 30th 2026 | 27D/133 | Sep 2026 | Quarterly | Issuing certificates by TCS collectors. |
| 42. | Oct, 30th 2026 | 121/
15G/H |
Sep 2026 | Quarterly | Filing forms by TDS deductors |
| 43. | Oct, 31st 2026 | II SWF | Sep 2026 | Quarterly | Filing statements/returns by Sovereign Wealth Funds (SWFs) for investments made in India |
| 44. | Oct, 31st 2026 | 138/24Q
140/26Q 143/27Q |
Sep 2026 | Quarterly | Filing statements by TDS deductees |
| 45. | Oct, 31st 2026 | 144/27EQ | Sep 2026 | Quarterly | Filing TCS statements/returns by collectors for TCS collected under section 206C of Income Tax Act (ITA) 1961 |
| 46. | Oct, 31st 2026 | Form 26QF | Sep 2026 | Quarterly | Filing statement (return) by exchange(s) for tax deposit against transfer of Virtual Digital Asset (VDA) under section 194S |
| 47. | Oct, 31st 2026 | 26QAA | Sep 2026 | Quarterly | Filing statement (return) by banks for non-TDS on interest on time deposits |
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| 2(3) Under Income Tax (IT) Act, 1961 (Annually) | |||||
| S. No | Date of Event | Form or
Challan |
Period Ending on | Frequency | Type of Legal Obligation |
| 48. | Oct, 21st 2026 | Form 3CD, 3CA/3CB | March 2026 | Annually | (a) Filing Tax Audit Report (TAR) by eligible taxpayer when due date for filling of ITR is Nov 21.
(b) However, filing Tax Audit Report (TAR) by eligible taxpayer is to be filed up to Sep 30 when due date for filling of ITR is Oct 31. |
| 49. | Oct, 31st 2026 | Form 29B / 29C | March 2026 | Annually | Filing MAT/AMT Audit Report by eligible taxpayer when due date for filling of ITR is Oct 31. |
| 50. | Oct, 31st 2026 | 3CEB | March 2026 | Annually | Taxable persons having international transaction or Tax Audit Report in Form specified domestic transaction |
| 51. | Oct, 31st 2026 | 10BA | March 2026 | Annually | Furnishing declaration by taxpayers for claiming deduction under section 80GG for rent paid against “residential” accommodations when accounts are to be audited by Chartered Accountant (CA). |
| 52. | Oct, 31st 2026 | 10E | March 2026 | Annually | Furnishing particulars by eligible taxpayers for claiming relief under section 89 when accounts are to be audited by Chartered Accountant (CA). |
| 53. | Oct, 31st 2026 | Income-tax Return where Transfer Pricing is not applicable | March 2026 | Annually | (a) By corporates
(b) By non-corporates where accounts are to be audited (c) By Partner of a firm where firm’s accounts are to be audited |
| 54. | Oct, 31st 2026 | 10DA | March 2026 | Annually | Obtaining and also filing “both” Audit Report (AR) for additional employment under section 80JJAA (2) where due date for ITR’s filling is 30 Nov, 2026. |
| 55. | Oct, 31st 2026 | 10B/
10BB |
March 2026 | Annually | (a) Obtaining Audit Report (AR) by funds, trusts, university, medical institutions and also educational institutions “all”
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date i.e. Oct 31st
(c) However, required to obtain abovementioned Audit Reports (ARs) up to Sep 30th but due to extension of time ARs can be obtained up to Oct 31st |
| 56. | Oct, 31st 2026 | 10-IC | March 2026 | Annually | Filing application for option’s exercise under section 115BAA @ 22% tax by Domestic Companies where Transfer Pricing (TP) provisions are not applicable |
| 57. | Oct, 31st 2026 | 10-ID | March 2026 | Annually | Filing application for option’s exercise under section 115BAB @ 15% tax by New Manufacturing Domestic Companies where Transfer Pricing (TP) provisions are not applicable |
| 58. | Oct, 31st 2026 | 10-IE | March 2026 | Annually | Filing application for option’s exercise under section 115BAD (1) by resident co-operative society when due date for ITR filing is Oct 31, 26. |
| 59. | Oct, 31st 2026 | 10-IF | March 2026 | Annually | (i) Filing statement for foreign incomes to be offered
(ii) Also, foreign tax deducted + paid “all” where ITR’s filing is Oct 31, 2026. |
| 60. | Oct, 31st 2026 | Form 67 | March 2026 | Annually | Depositing statement for foreign incomes offered to Income tax, TDS outside India and also tax paid outside India “all” under Foreign Tax Credit (FTC) against ITR filed for year ending on March 31, 2026 / Assessment Year 2026-27 when due date for ITR filing is Oct 31, 26. |
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| 2(4) Under Income Tax (IT) Act, 1961 (Event based) | |||
| S. No | Frequency | Type of Legal Obligation | |
| 61. | Event based | Now TDS on interest on securities reduced from 10% on Rs. 1 to 10% on Rs. 10001 under section 193 | |
| 62. | Event based | Now TDS on Dividends to individual shareholders reduced from 0% on Rs. 5000 to 10000 when paid by companies under section 194 | |
| 63. | Event based | Now TDS on “other than” Interest on securities reduced from 0% on Rs. 50000 to Rs. 100000 for senior citizen when paid by banks / cooperative societies / post offices under section 194A | |
| 64. | Event based | Now TDS on “other than” Interest on securities reduced from 0% on Rs. 40000 to Rs. 50000 for “non”-senior citizen when paid by banks / cooperative societies / post offices under section 194A | |
| 65. | Event based | Now TDS on “other than” Interest on securities reduced from 0% on Rs. 5000 to Rs. 10000 when “not” paid by banks / cooperative societies / post offices under section 194A | |
| 66. | Event based | Now TDS on winning from lotteries / cross-word / puzzles reduced from Rs. 10000 in “financial year” to 10000 “per transactions” under section 194B | |
| 67. | Event based | Now TDS on insurance commission reduced from 0% on Rs. 15000 to Rs. 20000 under section 194D | |
| 68. | Event based | Now TDS on incomes i.e. commissions / prizes / etc. on lottery tickets reduced from 0% on Rs. 15000 to Rs. 20000 under section 194G | |
| 69. | Event based | Now TDS not applicable when aggregate annual payments to professionals are below 50 thousand (it was 30 thousand up to March 31, 2025) under section 194J | |
| 70. | Event based | Now TDS on Incomes to individual shareholders reduced from 0% on Rs. 5000 to 10000 when paid by mutual funds / specified companies / specified undertakings under section 194K | |
| 71. | Event based | Now TDS not applicable when aggregate annual payments to brokers / agents are below 20 thousand (it was 15 thousand up to March 31, 2025) under section 194H | |
| 72. | Event based | Now TDS not applicable when aggregate annual payments to Properties’ owners are below 50 thousand “per month” (it was 2.40 lac “per financial year” up to March 31, 2025) under section 194I | |
| 73. | Event based | Now TDS on enhanced Compensations reduced from 0% on Rs. 250000 to Rs. 500000 under section 194LA | |
| 74. | Event based | Now TDS on payments for investments by securitization trust reduced from 25% to 10% when payee is individual /HUF under section 194LBC | |
| 75. | Event based | Now TDS on payments for investments by securitization trust reduced from 20% to 10% when payee is “other than” individual /HUF under section 194LBC | |
| 76.
|
Event based
|
Now TDS applicable @ 10% when aggregate annual payments to partners are exceeding INR 20000 for salary, remuneration, commission, bonus, interest on loan and also interest on capital “all” under section 194T | |
|
77. |
Event based | Now TCS on timber / other forest produce but “not” on tendu leaves which are obtained under forest lease / timber obtained by other mode other than under forest lease reduced from 2.5% to 2% under section 206C(1) | |
| 78. | Event based | Now TCS on remittance under Liberalized Remittance Scheme (LRS) is reduced from 0.5% to 0% for education through financing from financial institutions under section 206C(1G) | |
| 79. | Event based | Now limit for partner’s remuneration is increased like:
(i) Minimum 3 lac or 90% of book profits whichever is lower when book profits are below 6 lac (ii) 60% of book profits when book profits are above 6 lac (iii) Abovementioned amendments are needed in partnership deed |
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3(1) Under Goods and Services Tax (GST) Act, 2017 (Monthly) |
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| S. No | Date of Event | Form or
Challan |
Period Ending on | Frequency | Type of Legal Obligations |
| 80. | Aug, 01th 2026 | —- | —- | Recurring | Capturing (mandatory) of the “Ship To GSTIN” in Bill-to/Ship-to transactions and the Voluntary Closure of E-Way Bill functionality. |
| 81. | Oct, 10th 2026 | SRM -II | Sep 2026 | Monthly | Filing returns by manufacturers for specified goods against inputs used in final products produced |
| 82. | Oct, 10th 2026 | GSTR – 7 | Sep 2026 | Monthly | Filing returns by Tax deductors |
| 83. | Oct, 10th 2026 | GSTR – 8 | Sep 2026 | Monthly | Filing returns by E-Commerce operators |
| 84. | Oct, 11th 2026 | GSTR – 1 | Sep 2026 | Monthly | Filing returns when annual turnover is exceeding INR 5 crore |
| 85. | Oct, 13th 2026 | GSTR – IFF | Sep 2026 | Monthly | (a) Uploading invoices under QRMP scheme not required for month of July, Sep, Feb, May = 4 months
or (b) Uploading invoices under QRMP scheme required for month of May, July, Aug, August, Feb, Feb, Mar, Mar = 8 months |
| 86. | Oct, 13th 2026 | GSTR – 6 | Sep 2026 | Monthly | Filing returns by Input Service Distributors (ISDs) |
| 87. | Oct, 13th 2026 | GSTR – 5 | Sep 2026 | Monthly | Filing returns by non-resident dealers |
| 88. | Oct, 18th 2026 | CMP-08 | Sep 2026 | Monthly | Filing declarations for summary of self-assessed tax payable by dealer (opted for composition levy) |
| 89. | Oct, 20th 2026 | GSTR – 5A | Sep 2026 | Monthly | Filing returns by OIDAR service provider |
| 90. | Oct, 20th 2026 | GSTR – 3B | Sep 2026 | Monthly | Depositing GST when annual turnover is exceeding INR 5 cr. |
| 91. | Oct, 20th 2026 | GSTR – 1A | Sep 2026 | Monthly | Amending details already furnished in GSTR-1 “if needed” |
| 92. | Oct, 22nd 2026 | GSTR – 3B | Sep 2026 | Monthly | Depositing GST when annual turnover is not exceeding 5 crores for Category- I States |
| 93. | Oct, 24th 2026 | GSTR – 3B | Sep 2026 | Monthly | Depositing GST when annual turnover is not exceeding INR 5 crore for Category- II States |
| 94. | Oct, 25th 2026 | GSTR – 3B | Sep 2026 | Monthly | Depositing GST when annual turnover is not exceeding INR 5 crore and also opted QRMP Scheme |
| 95. | Oct, 25th 2026 | GSTR- PMT-06 | Sep 2026 | Monthly | Depositing tax for QRMP Scheme |
| 96. | Oct, 30th 2026 | GSTR – 11 | Sep 2026 | Monthly | Filing returns by Unique Identification Number (UIN) holder i.e. embassies and etc. “both” to get refund against ITC |
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| 3(2) Under Goods and Services Tax (GST) Act, 2017 (Quarterly) | |||||
| S.No | Date of Event | Form or
Challan |
Period Ending on | Frequency | Type of Legal Obligations |
| 97. | Oct, 13th 2026 | GSTR – 1 | Sep 2026 | Quarterly | Filing return by dealers when opted QRMP scheme |
| 98. | Oct, 18th 2026 | CMP-08 | Sep 2026 | Quarterly | Depositing GST by composition dealers when opted Composition Scheme |
| 99. | Oct, 22nd 2026 | GSTR-1A | Sep 2026 | Quarterly | Filing add/amend particulars, other than GSTIN in GSTR-1 by Quarterly filers in:
(i) Chhattisgarh (ii) Madhya Pradesh (iii) Gujarat (iv) Maharashtra (v) Karnataka (vi) Goa (vii) Kerala (viii) Tamil Nadu (ix) Telangana (x) Andhra Pradesh (xi) Daman and Diu (Union territories) (xii) Dadra and Nagar Haveli (xiii) Puducherry (xiv) Andaman and Nicobar Islands (xv) Lakshadweep
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| 100. | Oct, 22nd 2026 | GSTR-3B | Sep 2026 | Quarterly | Filing return by dealers when opted QRMP Scheme in the State-A |
| 101. | Oct, 24th 2026 | GSTR-1A | Sep 2026 | Quarterly | Filing add/amend particulars, other than GSTIN in GSTR-1 by Quarterly filers in:
(i) Himachal Pradesh (ii) Punjab (iii) Uttarakhand (iv) Haryana (v) Rajasthan (vi) Uttar Pradesh (vii) Bihar (viii) Sikkim (ix) Arunachal Pradesh (x) Nagaland (xi) Manipur (xii) Mizoram (xiii) Tripura (xiv) Meghalaya (xv) Assam (xvi) West Bengal (xvii) Jharkhand (xviii) Odisha (xix) Jammu and Kashmir (Union territories) (xx) Ladakh (xxi) Chandigarh (xxii) Delhi. · To be filed “after” filing of GSTR-1 but “before” filing corresponding GSTR-3B |
| 102. | Oct, 24th 2026 | GSTR-3B | Sep 2026 | Quarterly | Filing return by dealers when opted QRMP Scheme in the State-B |
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| 3(3) Under Goods and Services Tax (GST) Act, 2017 (Half Yearly) | |||||
| S. No | Date of Event | Form or
Challan |
Period Ending on | Frequency | Type of Legal Obligations |
| 103. | Oct, 25th 2026 | GSTR- ITC-04 | Sep 2026 | Half Yearly | Filing details for goods and capital goods sent to and also received from job worker “all” when annual turnover is exceeding 5 crore |
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| 3(4) Under Goods and Services Tax (GST) Act, 2017 (Event based) | ||
| S. No | Frequency | Type of Legal Obligations |
| 104. | Event based | Computing aggregate annual turnover for year ending March 31, 2026 for certain compliances like:
(i) QRMP scheme (ii) Composition scheme (iii) E-invoice’s applicability (iv) Etc. |
| 105. | Event based | Registering for Input Service Distributor (ISD) when taxpayers have branches in different states and also receiving common Input Tax Credit (ITC) both. |
| 106. | Event based | Registering for e-invoices when aggregate annual turnover is exceeding 5 crore for the year ending March 31, 2026 |
| 107. | Event based | Restricting for issuing e-invoices, credit notes and also debit notes “all” older than 30 days when aggregate annual turnover is exceeding 10 crores for year ending March 31, 2026 |
| 108. | Event based | Authenticating for Multi factor by 100% taxpayers |
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4(1) Under Securities and Exchange Board of India (SEBI) Act, 1992 (Quarterly) |
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| S. No | Date of Event | Application or Form or Challan | Period Ending on | Frequency | Type of Legal Obligations |
| 109. | Oct, 15th 2025 | —- | Sep 2026 | Quarterly | Filing Indian Depository Receipts (IDRs) to stock exchange(s) by listed companies for holding pattern under SEBI’s Regulation 69(1) |
| 110. | Oct, 15th 2025 | —- | Sep 2026 | Quarterly | Ensuring Net Asset Value (NAV) is to be calculated based on independent valuation “and also” be declared by Asset Reconstruction Company (ARC) “both” by listed companies under SEBI’s Regulation 87C(1)(iii) |
| 111. | Oct, 21st 2025 | —- | Sep 2026 | Quarterly | Filing statement by listed companies for Grievance Redressal Mechanism (GRM) under SEBI’s regulation 13(3) |
| 112. | Oct, 21st 2025 | —- | Sep 2026 | Quarterly | Filing Corporate Governance Report (CGR) by listed companies under SEBI’s regulation 27 (2)(a) |
| 113. | Oct, 21st 2025 | —- | Sep 2026 | Quarterly | Filing Shareholding Patterns by listed companies under SEBI’s regulation Reg 31(1)(b) |
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| 4(2) Under Securities and Exchange Board of India (SEBI) Act, 1992 (Event based) | ||
| S. No | Frequency | Type of Legal Obligations |
| 114. | Event based | Submitting intimation by listed companies in specified format for change or appointment of new share transfer agent to stock exchange(s) within maximum 7 days from date of entering into agreement under SEBI’s Regulation 7(4) + also 7(5) both |
| 115. | Event based | Filing disclosures by listed companies to stock exchange(s) in specified format for Related Party Transactions (RTPs) within 24 Hours / same day from date of publication of standalone and also consolidated financial results “both” under SEBI’s regulation 23(9) |
| 116. | Event based | Submitting intimation by listed companies to stock exchange(s) in specified format for holding Annual General Meeting (AGM) or Extra Ordinary General Meeting (EGM) or Postal ballot for obtaining shareholder’s approval against funds raising and also type of issuance “both” within in minimum 2 days in advance from date of holding AGM or EGM or postal ballot “any” under SEBI’s Regulation 29(1) |
| 117. | Event based | Giving intimation by listed companies to stock exchange(s) in specified format within maximum 2 days in advance from date of Board of Directors (BoDs) meeting under SEBI’s Regulation 29(1) |
| 118. | Event based | Submitting intimation by listed companies to stock exchange(s) in specified format for important events or information’s within maximum 24 hours from time of occurrence of event or information under SEBI’s Regulation 30(6) read with Part A of schedule III |
| 119. | Event based | Submitting intimation by listed companies to stock exchange(s) in specified format for certain decisions within maximum 30 minutes from announcement under SEBI’s Regulation 30(6) read with Part A(4) of schedule III like
(a) Decision for dividends and/or cash bonuses recommended or declared or decision to pass any dividend and date on which dividend is to be paid or dispatched (b) Decision for cancellation of dividend with reasons (c) Decision for buyback of securities (d) Decision for proposed fund raising (e) Decision for issue of bonus shares and also date “both” for bonus shares to be credited or dispatched (f) Decision for reissue of forfeited shares, securities, issue of shares and also securities “all” held for future issue or creation in any form or new shares or securities or other rights or privileges or benefits to subscribe “any” (g) Information’s for particulars against other capital’s alterations + also calls “both” (h) Decision for Financial result’s announced (i) Decision for voluntary delisting from stock exchange(s) |
| 120. | Event based | Submitting securities and also shareholdings pattern “both” separately by listed companies to stock exchange(s) in specified format for each class of security within minimum 1 day in advance from date of security’s listing under SEBI’s Regulation 31(1)(a) |
| 121. | Event based | Submitting intimation by listed companies to stock exchange(s) in specified format for capital restructuring when exceeding 2% of total paid-up capital within maximum 10 day from date of restructuring under SEBI’s Regulation 31(1)(c) |
| 122. | Event based | Submitting intimation by listed companies to stock exchange(s) in specified format for material information’s within maximum 24 hours from occurrence of event under SEBI’s Regulation 31A(8) like :
(a) Information’s for receipt of request for re-classification from promoter(s) (b) Information’s for minutes of BoD’s meeting considering abovementioned request and also opinion of BoDs against request “both” Submission for application for re- classification of status promoter or public |
| 123. | Event based | Filing report by listed companies to stock exchange(s) in specified format within maximum 21 days before Annual General Meeting (AGM) under SEBI’s regulation 34(1) |
| 124. | Event based | Submitting intimation by listed companies to stock exchange(s) in specified format for changes in annual report + also to file revised annual report (both within maximum 48 hours from conclusion of AGM under SEBI’s Regulation 34(1)(b) |
| 125. | Event based | Ensuring issuing of certificates, receipts, advices for subdivisions, splits, consolidations, renewals, exchanges, endorsements, duplicates and new certificates “all” against loss or old decrepit or worn out certificates or receipts or advises “any” in dematerialized by listed companies within maximum 30 day under SEBI’s Regulation 39(2) |
| 126. | Event based | Submitting information’s by listed companies to stock exchange(s) in specified format for loss of share certificates + also issue of duplicate certificates “both” within maximum 2 days from date of getting information’s under SEBI’s Regulation 39(3) |
| 127. | Event based | (a) Ensuring registering securities’ transfers in name of transferees + also to issue certificates or receipts or advices “any” for transfers by listed companies
Or (b) Ensuring issuing valid objections or intimations to transferees or transferors “any” by listed companies within maximum 15 days from date of receipt of request for transfer under SEBI’s Regulation 40(3) |
| 128. | Event based | Ensuring processing transmission’s request by listed companies within maximum 7 days from date of receipt of request for transmission under SEBI’s Regulation 40(3) |
| 129. | Event based | Filing certificates by listed companies to stock exchange(s) in specified format as obtained from share transfer agent and / or in house share transfer facility as duly signed by practicing Company Secretary (CS) for transfers, subdivisions, consolidations, renewals, exchanges or endorsement of calls or allotment monies “all” within 30 days from end of financial year like May 30th under SEBI’s Regulation 40(9) + 40(10) |
| 130. | Event based | Submitting voting results’ details by listed companies to stock exchange(s) in specified format within maximum 2 working days from conclusion of AGM under SEBI’s Regulation 44(3) |
| 131. | Event based | Disseminating company’s financial statements and also subsidiary’s financial statements “both” at website by listed companies in specified format within maximum 21 days before from date of AGM when same are to be approved under SEBI’s Regulation 46(2)(S) |
| 132. | Event based | Updating website contents’ change(s) by listed companies in specified format within maximum 2 worki ng days from date of change under SEBI’s Regulation 46(3)(b) |
| 133. | Event based | Publishing financial results by listed companies in specified format within maximum 48 hours from conclusion of BoD’s meeting when financial results were approved under SEBI’s clause 47(b)(1) read with Regulation 47 (3) |
| 134. | Event based | Publishing information’s by listed companies in specified format in designated newspaper and also to stock exchange(s) “both” within maximum 48 hours under SEBI’s Regulation 47 (3) |
| 135. | Event based | Intimating debentures interest, bonds interest, redemptions amount, against redeemable shares, debentures and also bonds “all” by listed companies to stock exchange(s) in specified format within maximum 2 working days from date of their payables under SEBI’s Regulation 50(1) |
| 136. | Event based | Publishing financial results in minimum 1 English national daily newspaper circulating in whole or substantially whole of India by listed companies in specified format within maximum 2 working days from date of conclusion of BoD’s meeting under SEBI’s Regulation 52 (4) + also 52 (8) both |
| 137. | Event based | Submitting certificates by listed companies to stock exchange(s) in specified format for status of interest payments, re-payments and also redemptions of principal of non-convertible securities “all” within 1 working day from date of becoming due under SEBI’s Regulation 57 |
| 138. | Event based | Intimating recording date and also other dates “both” by listed companies to stock exchange(s) in specified format within maximum 7 working days from date specified or agreed for same purpose under SEBI’s Regulation 60(2) |
| 139. | Event based | Intimating record date and also specifying purpose “both” by listed companies to stock exchange(s) in specified format within minimum 4 working days in advance from specified day for same purpose under SEBI’s Regulation 78(2) |
| 140. | Event based | Intimating BoD’s meeting by listed companies to stock exchange(s) in specified format for recommending or declaring issue of securitized debt instruments or other matter affecting rights or interest of holders of abovementioned instruments “any” within maximum 2 working days from date of meeting under SEBI’s Regulation 82(2) |
| 141. | Event based | Submitting statements, reports, important information’s and also financial information’s “all” by listed companies to stock exchange(s) in specified format within maximum 7 working days from end of month or actual payment date under SEBI’s Regulation 82(3) |
| 142. | Event based | Disclosing 100% events and also information’s “both” by listed companies to stock exchange(s) in specified format within maximum 24 hours from occurrence of event or information under SEBI’s Regulation 87B read with Part E of Schedule III |
| 143. | Event based | Submitting intimation by listed companies to stock exchange(s) in specified format for Statutory auditor’s resignation and also detailed reasons given by him “both” within maximum 24 hours from time of resignation’s communication under SEBI’s Part-A7(A) of Schedule-III |
| 144. | Event based | Submitting intimation by listed companies to stock exchange(s) in specified format for independent director’s resignation within maximum 7 days from time of resignation’s communication under SEBI’s Part-A7(B) of Schedule-III |
| 145. | Event based | Disclosing large corporate’s requirements by listed companies to stock exchange(s) in specified format within maximum 45 days from end of financial year like May 15 vide Circular No. SEBI/HO/DDHS/CIR/P/2018/144 |
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5(1) Under Companies Act (CA), 2013 (Half yearly / Annually) |
|||||
| S. No | Date of Event | Application or Form or Challan | Period Ending on | Frequency | Type of Legal Obligations |
| 146. | Oct, 14th 2026 | ADT-1 | March 2026 | Annually | Filing intimation for Statutory Auditor’s appoint-ment within 15 days from date of Annual General Meeting (AGM) |
| 147. | Oct, 15th 2026 | DIR-3 | March 2026 | Annually | Filing KYC by 100% Directors those are holding Direction Identification Number (DIN) as on March 31, 2026 |
| 148. | Oct, 26th 2026 | CRA-4 | March 2026 | Annually | Filing form for Cost Audit Report |
| 149. | Oct, 29th 2026 | AOC-4/AOC-4 XBRL | March 2026 | Annually | Filing form for Financial Statements (balance sheet + etc). by 100% Non-One Person Companies (OPC) within 30 days from date of AGM |
| 150. | Oct, 29th 2026 | MGT-15 | March 2026 | Annually | Filing report for Annual General Meeting Annual General Meeting by Listed company when AGM held on 30 Sep. within 30 days from date of AGM |
| 151. | Oct, 29th 2026 | LLP-8 | March 2026 | Annually | Filing statement for Accounts and Solvency by 100% LLPs |
| 152. | Oct, 30th 2026 | NDH-3 | Sep 2026 | Half yearly | Filing return by 100% Nidhi Companies |
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| 5(2) Under Companies Act (CA), 2013 (Event based) | |||
| S. No | Application or Form or Challan | Frequency | Type of Legal Obligations |
| 153. | ADT-1 | Event based | Filing intimation by 100% companies for Statutory Auditors’ appointment and also re-appointment “both” within 15 days from “next day” of Annual General Meeting (AGM) |
| 154. | CSR-1 | Event based | Filing registration’s application by eligible companies for undertaking CSR activities |
| 155. | CRA-2 | Event based | Filing intimation by eligible companies for Cost Auditor’s appointment
(a) Within 30 days from “next day” of BoDs Or (b) Up to September 28th whichever is earlier |
| 156. | CRA-4 | Event based | Filing Cost Audit Report (CAR) to central govt. by eligible companies in 30 days from “next day” of its receipt |
| 157. | DIR-12 | Event based | Filing intimation by eligible companies for CEO, CFOs and also CSs “all” appointments within 30 days from “next day” of Appointment / Resignation |
| 158. | FC-2 | Event based | Filing return by eligible foreign companies for alternations in documents within 30 days from “next day” of its alternation. |
| 159. | IEPF-1 | Event based | Filing statement by 100% companies for amount credited to Investor Education and Protection Fund (IEPF) within 30 days from “next day” of it’s become due |
| 160. | IEPF-4 | Event based | Filing statement by 100% companies for shares transferred to Investor Education and Protection Fund (IEPF) within 30 days from “next day” of it’s corporate action. |
| 161. | MGT-3 | Event based | Filing intimation by foreign companies for office address change in 30 days from “next day” of change |
| 162. | MGT-6 | Event based | Filing intimation by 100% companies for registered person’s name when he is not holding Beneficial Ownership (BO) interest in 30 days f rom “next day” of registration in shareholder register |
| 163. | MGT-10 | Event based | Filing return by 100% listed companies for changes in number of shares
(a) Held by promoters Or (b) Held by top 10 shareholders within 15 days from “next day” of change’s date |
| 164. | MGT-14 | Event based | Filing resolutions and also agreements “both” by 100% companies within 30 days from “next day” of BoDs’ meeting |
| 165. | MGT-15 | Event based | Filing report by 100% Listed Companies for AGM within 30 days from “next day” of AGM’s conclusion date |
| 166. | MR-1 | Event based | Filing return by eligible companies within 60 days from “next day” of appointment, re-appointment against Managing Director (MD) / Whole Time Director (WTD) / manager |
| 167. | NFRA-1 | Event based | Filing intimation by NFRA eligible companies within 15 days from “next day” of appointment for Statutory Auditors’ appointment / re-appointment |
| 168. | PAS-3 | Event based | Filing return by 100% companies for allotment with register against private placement within 15 days from “next day” of allotment |
| 169. | PAS-3 | Event based | Filing return by 100% companies for allotment with register against non-private placement within 30 days from “next day” of allotment |
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6. Under Special Economic Zone (SEZ) Act, 2005 (Monthly) |
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| S.No | Date of Event | Act | Application or Form or Challan | Period Ending on | Frequency | Type of Legal Obligations |
| 170. | Oct, 05th 2026 | SEZ Act,
2005 |
—- | Sep 2026 | Monthly | Filing Progress Reports (PRs) by SEZ’s units under Special Economic Zones (SEZ) Act, 2005 |
| 171. | Oct, 10th 2026 | SEZ Act,
2005 |
SERF | Sep 2026 | Monthly | Filing reports by SEZ’s units under Special Economic Zones (SEZ) Act, 2005 |
| 172. | Oct, 31st 2026 | SEZ Act,
2005 |
—- | Sep 2026 | Monthly | Filing SOFTEX by SEZ’s units under Special Economic Zones (SEZ) Act, 2005 |
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7. Under Software Technology Parks of India (STPI) Act, 2010 (Monthly) |
||||||
| S. No | Date of Event | Act | Application or Form or Challan | Period Ending on | Frequency | Type of Legal Obligations |
| 173. | Oct, 07th 2026 | STPI Act,
2010 |
—- | Sep 2026 | Monthly | Filing Progress Reports (PRs) by STP units and also Non STP units “both” under Software Technology Parks of India (STPI) Act, 2010 |
| 174. | Oct, 10th 2026 | STPI Act,
2010 |
SERF | Sep 2026 | Monthly | Filing reports by STP units under Software Technology Parks of India (STPI) Act, 2010 |
| 175. | Oct, 31st 2026 | STPI Act,
2010 |
—- | Sep 2026 | Monthly | Filing SOFTEX by STPI units under Software Technology Parks of India (STPI) Act, 2010 |
–
8(1) Under Labour Law Act (LLA), 1948 (Monthly) |
||||||
| S. No | Date of Event | Act | Form or Challan | Period Ending on | Frequency | Type of Legal Obligations |
| 176. | Oct, 15th 2026 | LLA Act,
1948 |
EPF | Sep 2026 | Monthly | Depositing Employee Provident Fund (EPF) Contri-bution by employers under Employee Provident Fund and Miscellaneous Provisions Act, 1952 |
| 177. | Oct, 15th 2026 | Provident Fund, 1952 | ECR | Sep 2026 | Monthly | Filing challan-cum-returns for PF |
| 178. | Oct, 15th 2026 | ESI, 1948 | ESI | Sep 2026 | Monthly | Depositing contributions by employers |
| 179. | Oct, 30th 2026 | LLA Act,
1948 |
—- | Sep 2026 | Monthly | Depositing Maharashtra Tax by professionals under Professions, Trades, Callings and Employ-ments Act, 1975 |
–
| 8(2) Under Labour Law Act (LLA), 1948 (Quarterly)
|
||||||
| S. No | Date of Event | Act | Form or Challan | Period Ending on | Frequency | Type of Legal Obligations |
| 180. | Oct, 30th 2026 | LLA Act, 1948 | ER-1 | Sep 2026 | Quarterly | Filing return by eligible entities for employees under Employment Exchange Act,1959 |
–
| 8(3) Under Labour Law Act (LLA), 1948 (Half yearly) | ||||||
| S.No | Date of Event | Act | Form or Challan | Period Ending on | Frequency | Type of Legal Obligations |
| 181. | Oct, 31st 2026 | MSME Act | Form-1 | Sep 2026 | Half yearly | Filing statement for outstanding’ against supplies received from MSMEs by 100% eligible companies when outstanding’ are exceeding 45 days |
–
| 8(4) Under Labour Law Act (LLA), 1948 (Event based) | |||
| S.No | Form or Challan | Frequency | Type of Legal Obligations |
| 182. | 5A | Event based | Filing intimation by eligible entities for changes under Employees Provident Fund Act, 1952 within 15 days from change |
| 183. | MR | Event based | Filing intimation by eligible employers for gratuities under Payment of Gratuity Act, 1972 within 30 days |
–
9. Under Real Estate Regulatory Authority (RERA) Act, 2016 (Event based) |
|||
| S.No | Form | Frequency | Type of Legal Obligations |
| 184. | 1 | Event based | Filing Architect’s certificate by eligible entities to RERA Authority for withdrawal of funds from RERA’s designated bank accounts under RERA Act, 2016 |
| 185. | 2 | Event based | Filing Structural Engineer’s certificate by eligible entities to RERA Authority for withdrawal of funds from RERA’s designated bank accounts under RERA Act, 2016 |
| 186. | 3 | Event based | Filing CA’s Certificate by eligible entities to RERA Authority for withdrawal of funds from RERA’s designated bank accounts under RERA Act, 2016 |
| 187. | 4 | Event based | Filing Architect’s certificate by eligible entities to RERA Authority for project’s registrations under RERA Act, 2016 |
(B) Legal updates under Income Tax (IT) Act 1961
188. CBDT has announced Gross Direct Tax (GDT) collection up to Sep 17, 2026 is INR 14.32 lakh crore as 15.19% higher than GDT for corresponding period
- Vide Press release dated Sep 17, 2026
189. CBDT has amended withholding tax framework for transfers of immovable properties involving non-residents
190. CBDT has deleted arrest & detention in prison as modes of recovery of tax arrears
- Vide Notification No. 120 dated Sep 17, 2026
- Vide Notification no. 3 dated September 15, 2026
(C) Legal updates under Goods and Services Tax (GST) Act, 2017
193 CBIC has informed that revenue collection for Aug 2026 INR 2.04 lac crore (14.7% higher than GST revenue in Sep 2025)
195. GSTN has issued advisory in relation to appeals in cases involving nil or zero demand amount
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(Author can be reached at email address [email protected] or on Mobile No. 9811081957)
Disclaimer: The contents of this article are solely for informational purpose. Neither this article nor the information as contained herein constitutes a contract or will form the basis of a contract. The material contained in this article does not constitute or substitute professional advice that may be required before acting on any matter. While every care has been taken in the preparation of this article to ensure its accuracy at the time of publication. Satish Agarwal assumes no responsibility for any error which despite all precautions may be found herein. We shall not be liable for direct, indirect or consequential damages if any arising out of or in any way connected with the use of this article or the information as contained herein.
Very insightful article! The rise of Legal Tech is making legal services more accessible and cost-effective for both firms and clients. Embracing these innovations is becoming essential for staying competitive in today’s fast-evolving legal landscape.
Composition due dates are missing from GST, IFF not applicable for last month of Quarter