Annual and quarterly deadlines
| Date | Form | Who | What |
|---|---|---|---|
| 21 Oct 2026 | Tax audit report | Tax audit cases | Form 3CA/3CB-3CD, FY 2025-26 (extended from 30 Sep by CBDT Circular 07/2026) |
| 30 Oct 2026 | AOC-4 | Private companies (AGM on 30 Sep) | Financial statements, FY 2025-26 |
| 30 Oct 2026 | Form 8 | LLPs | Statement of account and solvency, FY 2025-26 |
| 31 Oct 2026 | MSME-1 | Companies with MSE dues over 45 days | April–September 2026 |
| 31 Oct 2026 | TDS statement | Deductors | July–September 2026 quarter |
| 21 Nov 2026 | ITR-6 / ITR-5 | Companies; LLPs with tax audit | Income tax return, FY 2025-26 (extended from 31 Oct by CBDT Circular 07/2026) |
| 29 Nov 2026 | MGT-7 / MGT-7A | Private companies and OPCs | Annual return, FY 2025-26 |
| 30 Nov 2026 | ITR | Transfer pricing cases | Income tax return, FY 2025-26 |
| 15 Dec 2026 | Advance tax | All taxpayers with liability | Third instalment |
| 31 Dec 2026 | GSTR-9 / 9C | GST-registered businesses above the limits | Annual return, FY 2025-26 |
| 31 Dec 2026 | Belated ITR | Anyone who missed their date | Last date for FY 2025-26 |
| 31 Jan 2027 | TDS statement | Deductors | October–December 2026 quarter |
| 15 Mar 2027 | Advance tax | All taxpayers with liability | Final instalment |
| 30 Apr 2027 | MSME-1 | Companies with MSE dues over 45 days | October 2026–March 2027 |
| 30 May 2027 | Form 11 | LLPs | Annual return, FY 2026-27 |
| 31 May 2027 | TDS statement | Deductors | January–March 2027 quarter |
| 15 Jun 2027 | Advance tax | All taxpayers with liability | First instalment, FY 2027-28 |
| 30 Jun 2027 | DPT-3 | Companies | Deposits and outstanding loans as on 31 March 2027 |
| 30 Jun 2027 | DIR-3 KYC Web | Directors whose three-year cycle falls due | Most existing directors are next due by 30 June 2028 |
| 15 Jul 2027 | FLA return | Companies and LLPs with foreign investment | Foreign liabilities and assets |
| 31 Jul 2027 | TDS statement; ITR | Deductors; non-audit LLPs and individuals | April–June 2027 quarter; FY 2026-27 returns |
| 15 Sep 2027 | Advance tax | All taxpayers with liability | Second instalment |
| 27 Sep 2027 | AOC-4 | OPCs | Financial statements, FY 2026-27 |
| 30 Sep 2027 | AGM; tax audit report | Private companies; tax audit cases | FY 2026-27 |
Every month
- 7th: deposit TDS deducted in the previous month (30 April for March)
- 11th: GSTR-1 for monthly filers
- 20th: GSTR-3B for monthly filers. Quarterly (QRMP) filers have different dates.
Changes to note this year
- Tax audit and ITR dates extended. CBDT Circular 07/2026 (28 September 2026) moved the tax audit report for FY 2025-26 from 30 September to 21 October 2026, and the return for audit cases from 31 October to 21 November 2026. Transfer pricing cases stay at 30 November.
- Director KYC is now every three years. From 31 March 2026, DIR-3 KYC Web is filed once every three financial years by 30 June, not every September.
- New Income-tax Act. The Income-tax Act, 2025 applies to income from 1 April 2026, with new form numbers for TDS statements. Returns for FY 2025-26 still follow the 1961 Act.
- No fee waiver announced for FY 2025-26 filings so far. The CCFS-2026 window for pending filings has closed. Late AOC-4, MGT-7 and LLP forms attract ₹100 a day each unless MCA announces relief, which we will list at the top of this page.
Company dates assume the AGM is held on 30 September. If your AGM is earlier, AOC-4 and MGT-7 are due 30 and 60 days after it. Build a calendar for your own company.