A practical overview of recurring GST, TDS, income tax and ROC obligations for businesses, professionals and growing enterprises. Use it to plan ahead, then confirm each deadline against the rules that apply to you.
Quick answer
Use this snapshot to plan your recurring obligations. Exact dates can vary according to filing frequency, taxpayer category, statutory amendments and government extensions.
For FY 2026-27, keep monthly deposits and returns, quarterly statements and advance tax instalments on your schedule. Common dates include:
Important: Dates listed here are general reference points. Always verify the current statutory deadline and any extension before filing or making a payment.
Your compliance guide
GST returns, TDS payments, advance tax, income tax returns and company filings each follow their own schedules. Missing a deadline may lead to late fees, interest or other consequences.
A structured compliance calendar helps businesses, startups, professionals and finance teams coordinate filings, maintain records, prepare documents in advance and reduce last-minute pressure. The sections below summarise recurring obligations for FY 2026–27.
01 · Every month
Track recurring GST returns and tax deposits. GST filing frequency and applicability depend on the taxpayer's registration, scheme and circumstances.
| Usual date | Compliance | Key details | Category |
|---|---|---|---|
| 7th | TDS / TCS deposit | Deposit tax deducted or collected in the previous month. Special rules apply to March and certain challan-cum-statements. | Income Tax |
| 10th | GSTR-7 | Monthly GST return for persons required to deduct TDS under GST. | GST |
| 11th | GSTR-1 | Monthly outward supplies return for regular monthly filers. | GST |
| 13th | GSTR-1 under QRMP / IFF | Quarterly GSTR-1 or optional Invoice Furnishing Facility, as applicable. | GST |
| 13th | GSTR-6 | Monthly return for Input Service Distributors, where applicable. | GST |
| 15th | Advance tax instalments | Quarter-specific due date for eligible taxpayers. | Income Tax |
| 20th | GSTR-3B | Monthly summary return and payment for regular monthly filers. | GST |
| 22nd / 24th | GSTR-3B under QRMP | Quarterly return deadlines depend on the state or Union Territory. | GST |
| 25th | PMT-06 | Monthly tax payment for QRMP taxpayers during the first two months of a quarter, where applicable. | GST |
Note: GSTR-3B and other GST due dates can differ for particular taxpayer categories. GSTR-7, GSTR-6 and other returns apply only where the relevant conditions are met.
02 · Every quarter
Quarterly schedules help you plan advance tax payments, TDS statements and GST compliance under applicable schemes.
| Usual date | Compliance | Key details |
|---|---|---|
| 15 June | Advance tax — first instalment | Generally 15% of the annual advance-tax liability cumulatively. |
| 31 July | Quarter 1 TDS statements | Applicable TDS statement forms for the April–June quarter. Form requirements depend on the applicable tax year. |
| 15 September | Advance tax — second instalment | Generally 45% of the annual liability cumulatively. |
| 31 October | Quarter 2 TDS statements | Applicable TDS statement forms for the July–September quarter. |
| 15 December | Advance tax — third instalment | Generally 75% of the annual liability cumulatively. |
| 31 January | Quarter 3 TDS statements | Applicable TDS statement forms for the October–December quarter. |
| 15 March | Advance tax — final instalment | Generally 100% of the annual liability cumulatively, subject to applicable rules. |
| 31 May | Quarter 4 TDS statements | Applicable TDS statement forms for the January–March quarter. |
| 18th after quarter | CMP-08 | Quarterly statement-cum-challan for eligible composition taxpayers. |
The income-tax framework and prescribed forms changed from April 2026. The familiar 24Q, 26Q and 27Q schedule may still be relevant for earlier periods, while new forms can apply to tax year 2026–27. Verify the correct form and filing date on the official Income Tax Department portal.
03 · Annual planning
Your return due date depends on the return form, taxpayer category, audit requirements and applicable notifications.
| Due date / period | Compliance | Key details |
|---|---|---|
| Generally 31 July | ITR-1 / ITR-2 | For eligible individuals not requiring an audit. Confirm the applicable assessment-year deadline. |
| Generally 31 August | Non-audit business / trust returns | Subject to the applicable return category and law for the relevant assessment year. |
| Category-specific | Tax audit report | Normally due before the corresponding audited-return deadline. Extensions may apply. |
| 21 November 2026 for specified AY 2026–27 cases | Audit-case income tax return | CBDT announced an extension for specified audited cases. Check the applicable circular for eligibility. |
| Generally 31 December | Belated / revised return | Subject to the applicable assessment year, statutory provisions and any extensions. |
| Throughout the year | Advance tax reconciliation | Review estimated income, eligible credits, TDS and advance-tax payments. |
AY 2026–27: check deadline extensions
CBDT announced an extension to 21 November 2026 for specified audited income-tax return cases, with the related audit report deadline extended to 21 October 2026. This extension is not automatically applicable to every taxpayer. Check the official notification for your case.
Verify on the Income Tax portalKey points to remember
Use these common deadlines as planning prompts and verify the current requirements for your filing category.
Frequently asked questions
Quick answers to common questions about recurring tax and statutory deadlines.
This article is intended for general information and compliance planning. It does not constitute legal, tax or professional advice. Due dates, forms and requirements may change due to amendments, notifications, circulars or taxpayer-specific circumstances. Confirm applicability with the relevant authority or a qualified professional before acting. RM & Associates accepts no responsibility for action taken solely on the basis of this general reference.
Need help with compliance?
Discuss your business's tax and filing requirements with our team.
7th monthly
TDS deposit due
15 Sept 2026
Advance tax — 45%
11th & 20th
GSTR-1 & 3B monthly
31 Dec 2026
Belated ITR cutoff
