Compliance Deadlines 2026-27: Key Dates for Indian Firms

Indian businesses cannot afford to treat compliance as a year-end activity. The compliance deadlines 2026-27 calendar is packed with GST returns, income tax filings, TDS payments, MCA forms, LLP returns, PF and ESIC dues.

For companies, LLPs, MSMEs, startups and freelancers, missing one date can trigger late fees, interest, blocked credits or regulatory notices. This guide covers the most important statutory due dates falling between April 1, 2026 and March 31, 2027. Some annual filings during this period may relate to FY 2025-26, so businesses should confirm applicability with their CA or CS before filing.

Compliance deadlines 2026-27: GST filing dates to track

GST (Goods and Services Tax) compliance remains the most frequent statutory requirement for registered businesses. Monthly filers must generally file GSTR-1, which reports outward supplies, by the 11th of the next month. GSTR-3B, the summary return for tax payment, is generally due by the 20th of the next month.

Businesses under the QRMP scheme, or Quarterly Return Monthly Payment scheme, usually file quarterly GSTR-3B by the 22nd or 24th of the month after the quarter, depending on the state. The scheme is available to eligible taxpayers with aggregate turnover up to ₹5 crore.

Key GST dates to remember:

• GSTR-1 monthly return, 11th of the next month
• GSTR-3B monthly return, 20th of the next month
• QRMP GSTR-3B, 22nd to 24th after quarter-end
• GSTR-9 annual return, generally December 31 after the financial year
• GST payments, along with applicable return filing

Late GST filing can attract daily late fees and interest on unpaid tax. Businesses should reconcile sales invoices, e-way bills and input tax credit with GSTR-2B before filing. Official updates should be checked on the GST Portal and CBIC.

Income tax compliance deadlines 2026-27 for ITR and audit

Income tax is the second major pillar of the compliance deadlines 2026-27 calendar. For non-audit taxpayers, the income tax return, or ITR, is generally due on July 31. For businesses requiring tax audit under Section 44AB, the tax audit report is generally due by September 30, and the ITR is generally due by October 31.

Section 44AB tax audit applies to businesses and professionals crossing prescribed turnover or gross receipt limits, subject to applicable conditions. Businesses should not wait till September to close books. Bank reconciliation, GST reconciliation, TDS credit matching and expense verification should begin much earlier.

Advance tax also needs close tracking. It applies when estimated tax liability is ₹10,000 or more after TDS, except in certain cases such as eligible senior citizens without business income.

Advance tax instalments for FY 2026-27 are generally:

Late ITR filing may attract fees under Section 234F and interest under Sections 234A, 234B and 234C. Taxpayers should verify Form 26AS and AIS, or Annual Information Statement, on the Income Tax Department portal before filing.

TDS compliance deadlines 2026-27 for employers and businesses

TDS, or tax deducted at source, is critical for employers, contractors, professional payments, rent, interest and other specified transactions. In most cases, TDS deducted in a month must be deposited by the 7th of the next month. The March payment may have a separate due date depending on the category of deductor.

Quarterly TDS returns are also mandatory for deductors. For FY 2026-27, the usual return deadlines are July 31 for Q1, October 31 for Q2, January 31 for Q3 and May 31 for Q4.

Errors in PAN, challan details or TDS section codes can create mismatches for vendors and employees. This can delay Form 16, Form 16A and ITR processing. Late TDS returns can attract fees under Section 234E at ₹200 per day, subject to the amount of TDS. Interest may also apply for delayed deduction or payment.

MCA, LLP and payroll compliance deadlines 2026-27

Corporate filings are equally important for companies and LLPs. MCA (Ministry of Corporate Affairs) filings are not optional, even if there is no business activity.

For companies, directors with DIN, or Director Identification Number, must complete DIR-3 KYC by the prescribed annual due date, generally September 30. Companies must hold the AGM within the statutory timeline and file AOC-4 for financial statements within 30 days of the AGM. MGT-7 or MGT-7A, the annual return, is generally due within 60 days of the AGM.

LLPs must track two major filings. Form 11, the annual return, is generally due by May 30. Form 8, statement of account and solvency, is generally due by October 30. Delays can attract additional fees on a daily basis.

Payroll compliance also needs monthly discipline. EPF, or Employees’ Provident Fund, generally applies to establishments with 20 or more employees. ESIC, or Employees’ State Insurance Corporation, applies based on employee count, wage limits and state coverage rules. EPF and ESIC payments are generally due by the 15th of the next month.

Professional tax is state-specific. Maharashtra employers, for example, must pay attention to revised state timelines where applicable. Businesses with employees in multiple states should maintain a separate state-wise labour and professional tax calendar. Official references include MCA, EPFO and ESIC.

What compliance deadlines 2026-27 mean for your business

The safest approach is to build a rolling compliance calendar instead of reacting to notices. Assign ownership for GST, TDS, payroll, ROC and income tax work. Keep digital records of invoices, challans, bank statements, salary registers, board minutes and filed returns.

Startups and MSMEs should pay special attention to GST reconciliation, TDS deposits and MCA annual filings. LLPs should not miss Form 11 and Form 8. Freelancers should track GST registration limits, professional tax rules and advance tax liability.

The key takeaway is simple. Treat the compliance deadlines 2026-27 calendar as a cash-flow and risk-management tool, not just a filing checklist. File early, verify dates on official portals, and consult a CA, CS or tax adviser where the law depends on turnover, entity type or state-specific rules.