Fo. 11Notes & toolsA D K S & Company
Compliance calendarfiling dates, with sources.
Due dates for common filings, set out by the month. General information, not advice. Dates are often extended by notification, so confirm the current date on the official portal before relying on it.
General information, not advice. Checked on 25 September 2026 against the official portals and dated secondary summaries named under each table. Review by the firm’s tax desk: To be confirmed. Where a date falls on a holiday or is extended, the notified date applies.
Coming up
The next 90 days from 25 September 2026.
- 30Sep 2026 Last date for the annual general meetingAGM Company
- 30Sep 2026 Audit report under the Income-tax Act, 1961 for 2025-26, where the law requires oneSection 44AB report Income tax
- 30Sep 2026 Audit report of a registered trust or institution for 2025-26Form 10B or 10BB Non-profit
- 7Oct 2026 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Oct 2026 Outward supplies return, monthly filersGSTR-1 GST
- 13Oct 2026 Outward supplies return, quarterly (QRMP scheme)GSTR-1 GST
- 18Oct 2026 Statement and payment, composition taxpayersCMP-08 GST
- 20Oct 2026 Summary return and tax payment, monthly filersGSTR-3B GST
- 22Oct 2026 Summary return, quarterly (QRMP scheme)GSTR-3B 22nd or 24th, by state GST
- 30Oct 2026 Statement of account and solvencyLLP Form 8 LLP
- 31Oct 2026 Half-yearly return of dues to micro and small enterprisesMSME-1 Company
- 31Oct 2026 Income-tax return for 2025-26, audit casesITR Income tax
- 31Oct 2026 Income-tax return of a trust or institution for 2025-26ITR-7 Non-profit
- 31Oct 2026 Quarterly TDS and TCS statementsForms 138 (salary), 140 (other residents), 144 (non-residents), 143 (TCS) TDS
- 7Nov 2026 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Nov 2026 Outward supplies return, monthly filersGSTR-1 GST
- 20Nov 2026 Summary return and tax payment, monthly filersGSTR-3B GST
- 7Dec 2026 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Dec 2026 Outward supplies return, monthly filersGSTR-1 GST
- 20Dec 2026 Summary return and tax payment, monthly filersGSTR-3B GST
- 31Dec 2026 Annual return and reconciliation statement for the previous yearGSTR-9, GSTR-9C GST
- 31Dec 2026 Annual return of foreign contribution received and usedFC-4 Non-profit
- 7Jan 2027 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Jan 2027 Outward supplies return, monthly filersGSTR-1 GST
- 13Jan 2027 Outward supplies return, quarterly (QRMP scheme)GSTR-1 GST
- 18Jan 2027 Statement and payment, composition taxpayersCMP-08 GST
- 20Jan 2027 Summary return and tax payment, monthly filersGSTR-3B GST
- 22Jan 2027 Summary return, quarterly (QRMP scheme)GSTR-3B 22nd or 24th, by state GST
- 31Jan 2027 Quarterly TDS and TCS statementsForms 138 (salary), 140 (other residents), 144 (non-residents), 143 (TCS) TDS
- 7Feb 2027 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Feb 2027 Outward supplies return, monthly filersGSTR-1 GST
- 20Feb 2027 Summary return and tax payment, monthly filersGSTR-3B GST
- 7Mar 2027 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Mar 2027 Outward supplies return, monthly filersGSTR-1 GST
- 20Mar 2027 Summary return and tax payment, monthly filersGSTR-3B GST
- 11Apr 2027 Outward supplies return, monthly filersGSTR-1 GST
- 13Apr 2027 Outward supplies return, quarterly (QRMP scheme)GSTR-1 GST
- 18Apr 2027 Statement and payment, composition taxpayersCMP-08 GST
- 20Apr 2027 Summary return and tax payment, monthly filersGSTR-3B GST
- 22Apr 2027 Summary return, quarterly (QRMP scheme)GSTR-3B 22nd or 24th, by state GST
- 30Apr 2027 Half-yearly return of dues to micro and small enterprisesMSME-1 Company
- 30Apr 2027 Deposit tax deducted in MarchChallan TDS
- 7May 2027 Deposit tax deducted or collected in the previous monthChallan TDS
- 11May 2027 Outward supplies return, monthly filersGSTR-1 GST
- 20May 2027 Summary return and tax payment, monthly filersGSTR-3B GST
- 30May 2027 Annual returnLLP Form 11 LLP
- 31May 2027 Statement of donations received, and donor certificatesForm 10BD, Form 10BE Non-profit
- 31May 2027 Quarterly TDS and TCS statements for January to MarchForms 138, 140, 144, 143 TDS
- 7Jun 2027 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Jun 2027 Outward supplies return, monthly filersGSTR-1 GST
- 20Jun 2027 Summary return and tax payment, monthly filersGSTR-3B GST
- 30Jun 2027 Return of deposits and outstanding receipts not treated as depositsDPT-3 Company
- 30Jun 2027 Director KYCDIR-3 KYC Company
- 7Jul 2027 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Jul 2027 Outward supplies return, monthly filersGSTR-1 GST
- 13Jul 2027 Outward supplies return, quarterly (QRMP scheme)GSTR-1 GST
- 18Jul 2027 Statement and payment, composition taxpayersCMP-08 GST
- 20Jul 2027 Summary return and tax payment, monthly filersGSTR-3B GST
- 22Jul 2027 Summary return, quarterly (QRMP scheme)GSTR-3B 22nd or 24th, by state GST
- 31Jul 2027 Quarterly TDS and TCS statementsForms 138 (salary), 140 (other residents), 144 (non-residents), 143 (TCS) TDS
- 7Aug 2027 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Aug 2027 Outward supplies return, monthly filersGSTR-1 GST
- 20Aug 2027 Summary return and tax payment, monthly filersGSTR-3B GST
- 7Sep 2027 Deposit tax deducted or collected in the previous monthChallan TDS
- 11Sep 2027 Outward supplies return, monthly filersGSTR-1 GST
- 20Sep 2027 Summary return and tax payment, monthly filersGSTR-3B GST
- 30Sep 2027 Last date for the annual general meetingAGM Company
- 30Sep 2027 Audit report under the Income-tax Act, 1961 for 2025-26, where the law requires oneSection 44AB report Income tax
- 30Sep 2027 Audit report of a registered trust or institution for 2025-26Form 10B or 10BB Non-profit
Nothing in this window for the filings selected.
Companies
| When | Filing | Form | Who |
|---|---|---|---|
| 30 Apr | Half-yearly return of dues to micro and small enterprisesAlso due by 31 October for the April to September half. | MSME-1 | Companies with dues outstanding to micro or small enterprises |
| 31 Oct | Half-yearly return of dues to micro and small enterprises | MSME-1 | Companies with dues outstanding to micro or small enterprises |
| 30 Jun | Return of deposits and outstanding receipts not treated as deposits | DPT-3 | Companies |
| 30 Jun | Director KYCNow once every three financial years, not every year: amendment rules notified on 31 December 2025, in force from 31 March 2026. A change in mobile number, email or address is reported within 30 days. | DIR-3 KYC | Directors whose three-yearly KYC falls due, those who have not yet filed one, and those reactivating a DIN |
| 30 Sep | Last date for the annual general meetingWithin six months of the end of the financial year. A company's first AGM follows a different rule. | AGM | Companies required to hold one |
| Within 15 days of the AGM at which the auditor is appointed or reappointed | Intimation of auditor appointment | ADT-1 | Companies |
| Within 30 days of the AGM | Financial statements | AOC-4 (and CFS or XBRL versions where they apply) | Companies |
| Within 60 days of the AGM | Annual return | MGT-7, or MGT-7A for small companies and one person companies | Companies |
Small company thresholds for the abridged forms: Paid-up capital up to ₹10 crore and turnover up to ₹100 crore, from 1 December 2025.
Sources: Ministry of Corporate Affairs (opens in a new tab) · Taxguru, “Annual ROC compliance 2026: beyond AOC-4 and MGT-7” · Tax Update India, “DIR-3 KYC due date 30 June 2026: the triennial rule” (G.S.R. 943(E), 31 Dec 2025)
LLPs
| When | Filing | Form | Who |
|---|---|---|---|
| 30 May | Annual return | LLP Form 11 | Every LLP |
| 30 Oct | Statement of account and solvency | LLP Form 8 | Every LLP |
Sources: Ministry of Corporate Affairs (opens in a new tab) · Kanakkupillai, “LLP compliance calendar 2026”
GST
| When | Filing | Form | Who |
|---|---|---|---|
| 11th of each month | Outward supplies return, monthly filers | GSTR-1 | Registered persons filing monthly |
| 13th of the month after each quarter | Outward supplies return, quarterly (QRMP scheme) | GSTR-1 | Registered persons in the QRMP scheme |
| 20th of each month | Summary return and tax payment, monthly filers | GSTR-3B | Registered persons filing monthly |
| 22nd or 24th of the month after each quarter | Summary return, quarterly (QRMP scheme)The 22nd or the 24th, depending on the state of registration. | GSTR-3B | QRMP filers |
| 18th of the month after each quarter | Statement and payment, composition taxpayers | CMP-08 | Composition taxpayers |
| 31 Dec | Annual return and reconciliation statement for the previous yearFor 2025-26 the date is 31 December 2026. Turnover is tested across all registrations on the same PAN. | GSTR-9, GSTR-9C | GSTR-9: aggregate turnover above ₹2 crore (optional up to ₹2 crore). GSTR-9C: above ₹5 crore |
Sources: GST portal (opens in a new tab) · DMI Finance, “GST return due dates” (updated 29 Apr 2026) · Calcguru, “GSTR-9 and GSTR-9C for FY 2025-26: thresholds and due date”
TDS and TCS
| When | Filing | Form | Who |
|---|---|---|---|
| 7th of each month | Deposit tax deducted or collected in the previous monthTax deducted in March is due by 30 April (row below). | Challan | Every deductor and collector |
| 30 Apr | Deposit tax deducted in March | Challan | Every deductor |
| 31 Jul · 31 Oct · 31 Jan | Quarterly TDS and TCS statementsThese forms replace Forms 24Q, 26Q, 27Q and 27EQ from tax year 2026-27. The TCS statement now follows the TDS dates. | Forms 138 (salary), 140 (other residents), 144 (non-residents), 143 (TCS) | Every deductor and collector |
| 31 May | Quarterly TDS and TCS statements for January to March | Forms 138, 140, 144, 143 | Every deductor and collector |
Sources: Income Tax Department e-filing portal (opens in a new tab) · CompuTax, “TDS return filing Q1 FY 2026-27: new Forms 138/140/143” (16 Jul 2026) · Taxguru, “Q1 Tax Year 2026-27: TDS and TCS return filing forms and due dates”
Income tax returns
| When | Filing | Form | Who |
|---|---|---|---|
| 30 Sep | Audit report under the Income-tax Act, 1961 for 2025-26, where the law requires oneNo extension had been announced as of 24 September 2026. Transfer pricing cases: 31 October. | Section 44AB report | Businesses and professions above the audit limits |
| 31 Oct | Income-tax return for 2025-26, audit casesTransfer pricing cases: 30 November. | ITR | Companies and others whose accounts must be audited |
Sources: Income Tax Department e-filing portal (opens in a new tab) · Careerindia, “Tax audit deadline 2026: CBDT extension status” (24 Sep 2026) · TaxFetch, “Tax audit due date AY 2026-27”
Trusts, societies, NGOs and FCRA
| When | Filing | Form | Who |
|---|---|---|---|
| 30 Sep | Audit report of a registered trust or institution for 2025-26One month before the return is due. | Form 10B or 10BB | Trusts, societies and section 8 companies registered for exemption |
| 31 Oct | Income-tax return of a trust or institution for 2025-26 | ITR-7 | Trusts, societies and section 8 companies registered for exemption |
| 31 May | Statement of donations received, and donor certificatesThe forms are renumbered under the Income-tax Act, 2025 for tax year 2026-27 onwards. | Form 10BD, Form 10BE | Institutions approved for donor deductions |
| 31 Dec | Annual return of foreign contribution received and usedDue within nine months of the end of the financial year (rule 17(1), FCRA Rules, 2011). The amendment rules of 26 May 2025 added disclosures to the form but did not change the date. | FC-4 | Organisations registered under FCRA or holding prior permission |
Quarterly website disclosure of foreign contribution: No longer required: omitted from the FCRA Rules on 1 July 2022 (G.S.R. 506(E)).
Sources: FCRA online services, Ministry of Home Affairs (opens in a new tab) · Careerindia, “Form 10B/10BB filing and compliance guide” (21 Sep 2026) · Income Tax Department e-filing portal (opens in a new tab) · Income Tax Department, Form 10BD and 10BE FAQs (opens in a new tab) · Calcguru, “Charitable trust compliance calendar for tax year 2026-27” · Harchandani & Associates, “All about FCRA annual return in Form FC-4” · Centre for Advancement of Philanthropy, “Implication of the FCR Amendment Rules, 2025” · FMSF India, note on the omission of quarterly foreign-contribution disclosure (G.S.R. 506(E), 1 Jul 2022)
Sources and method
Each date was checked on 25 September 2026. Official portals are linked; secondary summaries were used to confirm recent changes and are named with their dates. Returns for 2025-26 filed in 2026 follow the Income-tax Act, 1961; TDS and TCS from 1 April 2026 follow the Income-tax Act, 2025 and the Income-tax Rules, 2026.
- Income Tax Department e-filing portal (opens in a new tab) · Primary portal
- Income Tax Department, Form 10BD and 10BE FAQs (opens in a new tab) · Primary
- GST portal (opens in a new tab) · Primary portal
- FCRA online services, Ministry of Home Affairs (opens in a new tab) · Primary portal
- Ministry of Corporate Affairs (opens in a new tab) · Primary portal
- Taxguru, “Q1 Tax Year 2026-27: TDS and TCS return filing forms and due dates” · Secondary; read 25 Sep 2026
- CompuTax, “TDS return filing Q1 FY 2026-27: new Forms 138/140/143” (16 Jul 2026) · Secondary; read 25 Sep 2026
- DMI Finance, “GST return due dates” (updated 29 Apr 2026) · Secondary; read 25 Sep 2026
- Calcguru, “GSTR-9 and GSTR-9C for FY 2025-26: thresholds and due date” · Secondary; read 25 Sep 2026
- Taxguru, “Annual ROC compliance 2026: beyond AOC-4 and MGT-7” · Secondary; read 25 Sep 2026
- Tax Update India, “DIR-3 KYC due date 30 June 2026: the triennial rule” (G.S.R. 943(E), 31 Dec 2025) · Secondary; read 25 Sep 2026
- Kanakkupillai, “LLP compliance calendar 2026” · Secondary; read 25 Sep 2026
- Careerindia, “Tax audit deadline 2026: CBDT extension status” (24 Sep 2026) · Secondary; read 25 Sep 2026
- Careerindia, “Form 10B/10BB filing and compliance guide” (21 Sep 2026) · Secondary; read 25 Sep 2026
- TaxFetch, “Tax audit due date AY 2026-27” · Secondary; read 25 Sep 2026
- Calcguru, “Charitable trust compliance calendar for tax year 2026-27” · Secondary; read 25 Sep 2026
- Harchandani & Associates, “All about FCRA annual return in Form FC-4” · Secondary; read 25 Sep 2026
- Centre for Advancement of Philanthropy, “Implication of the FCR Amendment Rules, 2025” · Secondary; read 25 Sep 2026
- FMSF India, note on the omission of quarterly foreign-contribution disclosure (G.S.R. 506(E), 1 Jul 2022) · Secondary; read 25 Sep 2026