Summary: The Tax Compliance Tracker for October 2026 sets out important Income Tax and GST compliance requirements falling due during the month. The Income Tax section covers TDS and TCS payments, quarterly statements, prescribed forms and reports under the Income-tax Act, 1961 and Income-tax Act, 2025, along with return filing and various certificates, audit reports and declarations due on October 7, October 15, October 30 and October 31, 2026. The GST section covers GSTR-1, GSTR-3B, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-11, IFF under the QRMP scheme, PMT-06 and CMP-08, together with the applicable October 2026 due dates. Taxpayers, deductors, collectors, non-resident taxpayers, input service distributors, e-commerce operators, UIN holders and composition taxpayers should review the applicable requirements and complete the relevant filings or payments within the prescribed timelines.
TAX COMPLIANCE TRACKER – OCTOBER, 2026
- 1. Compliance Requirement under Income-tax Act, 1961
- Income-tax Compliance Due Dates for October 2026
- 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 Supplies by UIN Holders
- H. Monthly Payment of GST – CMP-08
1. Compliance Requirement under Income-tax Act, 1961
Income-tax Compliance Due Dates for October 2026
| Sl. No. | Compliance Particulars | Due Date |
|---|---|---|
| 1 | Due date for deposit of tax deducted/collected for the month of September 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 challan. | 07.10.2026 |
| 2 | Due date for deposit of TDS for the period July 2026 to September 2026 when Assessing Officer has permitted quarterly deposit of TDS under section 392(1) or 393(1) [Table Sl. Nos. (1)(i) and (ii), and 5(ii) and (iii)] of the Income-tax Act, 2025. | 07.10.2026 |
| 3 | Due date for furnishing Form No. 137 (Income-tax Rules, 2026) by an office of the Government where TDS/TCS for the month of September, 2026 has been paid without the production of a challan. | 07.10.2026 |
| 4 | Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer in the month of September, 2026. | 07.10.2026 |
| 5 | Upload the declarations received from recipients in Form No. 121 (Income-tax Rules, 2026) during the quarter ending September, 2026. | 07.10.2026 |
| 6 | Furnishing of quarterly statement in Form No. 148 (Income-tax Rules, 2026) to be furnished by a unit of IFSC, as referred to section section 147(1)(b) of the Income-tax Act, 2025, in respect of remittances made for the quarter ending September 30, 2026. | 15.10.2026 |
| 7 | Furnishing of statement in Form No. 92 (Income-tax Rules, 2026) by the specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter ending September 30, 2026. | 15.10.2026 |
| 8 | Furnishing of quarterly statement in Form No. 147 (Income-tax Rules, 2026) to be furnished by an authorised dealer in respect of remittances made for the quarter ending September 30, 2026. | 15.10.2026 |
| 9 | Statement in Form No. 1 (Income-tax Rules, 2026) by the stock exchange for the month of September 2026, in respect of transactions in which client codes have been modified after registering in the system. | 15.10.2026 |
| 10 | Statement in Form No. 1 (Income-tax Rules, 2026) by the stock exchange for the month of September 2026, in respect of transactions in which client codes have been modified after registering in the system. | 15.10.2026 |
| 11 | 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 September 2026. | 30.10.2026 |
| 12 | Furnishing of annual statement in Form No. 10-II (Income-tax Rules, 1962) in respect of exempt income under Section 10(23FF) (Income-tax Act, 1961) by specified fund, being a category-III AIF (if assessee is required to submit return of income on or before October 31, 2026). | 31.10.2026 |
| 13 | 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 November 30, 2026). | 31.10.2026 |
| 14 | 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 November 30, 2026). | 31.10.2026 |
| 15 | Furnishing report under Section 115JB (Income-tax Act, 1961) in Form No.29B (Income-tax Rules, 1962) for computing the book profits of the company during the previous year 2025-26 (if the company is required to submit return of income on November 30, 2026). | 31.10.2026 |
| 16 | Due date for furnishing the return of income for the Assessment Year 2026–27 by the following assessees:
|
31.10.2026 |
| 17 | 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 November 30, 2026). | 31.10.2026 |
| 18 | Furnishing of 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 by November 30, 2026). | 31.10.2026 |
| 19 | Intimation in Form No. 175 (Income-tax Rules, 2026) by a pension fund in respect of each investment made in India for quarter ending September 2026. | 31.10.2026 |
| 20 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2026. | 31.10.2026 |
| 21 | Furnishing of Form No. 10BBD (Income-tax Rules, 1962) reporting details of funds received from eligible persons, directly or through an Alternative Investment Fund, during the Previous Year 2025-26 (if the assessee is required to submit return of income on or before October 31, 2026). | 31.10.2026 |
| 22 | Intimation by a designated constituent entity, resident in India, of an international group in Form No. 3CEAB (Income-tax Rules, 1962) for the accounting year 2025-26. | 31.10.2026 |
| 23 | Furnishing of Statement in Form No. 98 (Income-tax Rules, 2026) to the concerned Director/Joint Director (Intelligence and Criminal Investigation) containing declaration received in Form No. 97 (Income-tax Rules, 2026) during April 1, 2026 to September 30, 2026. | 31.10.2026 |
| 24 | Filing of quarterly statement of TDS in Form No. 144 (Income-tax Rules, 2026) in respect of payments other than salary made to non-residents for quarter ending September 30, 2026. | 31.10.2026 |
| 25 | Filing of quarterly statement of collection of tax at source under section 397(3)(b) of the Income-tax Act, 2025 in Form No.143 (Income-tax Rules, 2026) for the quarter ending September 30, 2026. | 31.10.2026 |
| 26 | Submission of a report from a Chartered Accountant in Form No. 3CEJA (Income-tax Rules, 1962) for the previous year 2025-26 for the purpose of section 9A (Income-tax Act, 1961) regarding fulfilment of certain conditions by an eligible investment fund. | 31.10.2026 |
| 27 | Filing of quarterly statement in Form No. 140 (Income-tax Rules, 2026) by deductors responsible for deduction of tax at source on non-salary payments such as commission, brokerage, professional fees, rent, etc. made to residents for the quarter ending September 30, 2026. | 31.10.2026 |
| 28 | Filing intimation in Form No.3CEAC (Income-tax Rules, 1962) by a constituent entity resident in India (whose parent entity is not resident in India), notifying the prescribed authority of the details of the parent entity/alternate reporting entity for Country-by-Country Reporting purposes. (assuming reporting accounting year is January 1, 2025, to December 31, 2025). | 31.10.2026 |
| 29 | Furnishing of the certificate in Form No. 10-IA (Income-tax Rules, 1962) from the medical authority certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or ‘multiple disability’ for the purposes of Section 80DD and Section 80U (Income-tax Act, 1961). (If the assessee is required to furnish the return of income on or before October 31, 2026). | 31.10.2026 |
| 30 | Furnishing of certificate of foreign inward remittance in Form No.10H (Income-tax Rules, 1962) by a resident individual being an author/patentee claiming deduction under Section 80QQB/Section 80RRB (Income-tax Act, 1961) in respect of income earned from any source outside India (if the assessee is required to submit the return of income on or before October 31, 2026). | 31.10.2026 |
| 31 | Furnishing of Form No.3CT (Income-tax Rules, 1962) by the transferor of shares or interests in, a company or an entity that derives its value substantially from assets located in India, duly certified by an accountant for apportionment of income attributable to assets located in India (if the assessee is required to submit the return of income on or before October 31, 2026). | 31.10.2026 |
| 32 | Furnishing of statement in Form No.10-EE (Income-tax Rules, 1962) for exercising the option to claim relief under Section 89A (Income-tax Act, 1961) for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit the return of income on or before October 31, 2026). | 31.10.2026 |
| 33 | 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 November 30, 2026). | 31.10.2026 |
| 34 | 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 or before November 30, 2026). | 31.10.2026 |
| 35 | Furnishing of audit report in Form No.3CE (Income-tax Rules, 1962) under Section 44DA (Income-tax Act, 1961) by a non-resident and foreign company for the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026). | 31.10.2026 |
| 36 | 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 November 30, 2026). | 31.10.2026 |
| 37 | 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 or before November 30, 2026). | 31.10.2026 |
| 38 | 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 November 30, 2026). | 31.10.2026 |
| 39 | Submission of a report from a Chartered Accountant in Form No. 3CEJA (Income-tax Rules, 1962) for the previous year 2025-26 for the purpose of section 9A (Income-tax Act, 1961) regarding fulfilment of certain conditions by an eligible investment fund. | 31.10.2026 |
| 40 | 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 November 30, 2026). | 31.10.2026 |
| 41 | Filing intimation in Form No.3CEAC (Income-tax Rules, 1962) by a constituent entity resident in India (whose parent entity is not resident in India), notifying the prescribed authority of the details of the parent entity/alternate reporting entity for Country-by-Country Reporting purposes. (assuming reporting accounting year is January 1, 2025, to December 31, 2025). | 31.10.2026 |
| 42 | Furnishing of Form No.3CT (Income-tax Rules, 1962) by the transferor of shares or interests in, a company or an entity that derives its value substantially from assets located in India, duly certified by an accountant for apportionment of income attributable to assets located in India (if the assessee is required to submit the return of income on or before October 31, 2026). | 31.10.2026 |
| 43 | Furnishing of certificate of foreign inward remittance in Form No.10H (Income-tax Rules, 1962) by a resident individual being an author/patentee claiming deduction under Section 80QQB/Section 80RRB (Income-tax Act, 1961) in respect of income earned from any source outside India (if the assessee is required to submit the return of income on or before October 31, 2026). | 31.10.2026 |
| 44 | Furnishing of statement in Form No.10-EE (Income-tax Rules, 1962) for exercising the option to claim relief under Section 89A (Income-tax Act, 1961) for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit the return of income on or before October 31, 2026). | 31.10.2026 |
| 45 | Furnishing of the certificate in Form No. 10-IA (Income-tax Rules, 1962) from the medical authority certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or ‘multiple disability’ for the purposes of Section 80DD and Section 80U (Income-tax Act, 1961). (If the assessee is required to furnish the return of income on or before October 31, 2026). | 31.10.2026 |
| 46 | 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 November 30, 2026). | 31.10.2026 |
| 47 | 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 November 30, 2026). | 31.10.2026 |
| 48 | Furnishing of Form No. 5C (Income-tax Rules, 1962) containing details of attribution of capital gain taxable under Section 45(4) (Income-tax Act, 1961) to the capital asset remaining with the firm, AOP, or BOI after reconstitution (if the firm, AOP, or BOI is required to furnish return of income on or before October 31, 2026). | 31.10.2026 |
| 49 | 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 or before November 30, 2026). | 31.10.2026 |
| 50 | 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 or before November 30, 2026). | 31.10.2026 |
| 51 | 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 November 30, 2026). | 31.10.2026 |
| 52 | Furnishing of the report in Form No.3CEA (Income-tax Rules, 1962) relating to computation of capital gains in case of slump sale taxable under Section 50B (Income-tax Act, 1961) (if the assessee is required to submit return of income on or before November 30, 2026). | 31.10.2026 |
| 53 | Furnishing of declaration in Form No.10BA (Income-tax Rules, 1962) by an assessee claiming deduction under Section 80GG (Income-tax Act, 1961) in respect of the rent paid for residential accommodation (If the assessee is required to furnish the return of income on or before October 31, 2026). | 31.10.2026 |
| 54 | Furnishing of Form No.10E (Income-tax Rules, 1962) by an employee claiming relief under Section 89 (Income-tax Act, 1961) when salary is paid in arrears or in advance, etc. (if the assessee is required to furnish the return of income on or before October 31, 2026). | 31.10.2026 |
| 55 | Furnishing of certificate Form No.10CCE (Income-tax Rules, 1962) by a resident individual being a patentee claiming deduction under Section 80RRB (Income-tax Act, 1961) in respect of royalty income on patents (if the assessee is required to submit return of income on or before October 31, 2026). | 31.10.2026 |
| 56 | Furnishing of certificate Form No.10CCD (Income-tax Rules, 1962) by a resident individual being an author (including a joint author) claiming deduction under Section 80QQB (Income-tax Act, 1961) in respect of royalty income on patents (if the assessee is required to submit return of income on or before October 31, 2026). | 31.10.2026 |
| 57 | Furnishing of Audit Report in Form No.10CCB (Income-tax Rules, 1962) by assessee claiming deduction under Section 80-I, Section 80-IA, Section 80-IB or Section 80-IC (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before November 30, 2026). | 31.10.2026 |
| 58 | Furnishing of report in Form No.10CCF (Income-tax Rules, 1962) certifying that the amount of deduction under Section 80LA (Income-tax Act, 1961) has been correctly claimed during the previous year 2025-26 (if the assessee is required to submit return of income on or before October 31, 2026). | 31.10.2026 |
| 59 | Furnishing of the certificate in Form No.62 (Income-tax Rules, 1962) by the amalgamated company, confirming achievement of the prescribed production level and its continuation in subsequent years. (if the company is required to submit return of income on or before October 31, 2026). | 31.10.2026 |
| 60 | Furnishing of the certificate in Form No.62 (Income-tax Rules, 1962) by the amalgamated company, confirming achievement of the prescribed production level and its continuation in subsequent years. (if the company is required to submit return of income on or before October 31, 2026). | 31.10.2026 |
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 |
|---|---|---|
| September, 2026 | 20th October, 2026 | Due Date for filling GSTR – 3B return for the month of Sept, 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 (September, 2026) | 11.10.2026 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
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 | 20.10.2026 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.10.2026 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.10.2026 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.10.2026 |
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 Sept, 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 – Monthly Quarterly Return | 13.10.2026 |
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. | 25.10.2026 |
G. GSTR-11 – Statement of Inward Supplies by UIN Holders
GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.10.2026
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.
H. Monthly Payment of GST – CMP-08
| Compliance Particular | Due Date |
|---|---|
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.
Period: (July-Sept, 2026) |
18.10.2026 |
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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