5 Dec 2025Updated: May 2026
Tax and Compliance Deadlines for Indian Businesses: Complete Calendar for FY 2026-27
Missing a tax or compliance deadline in India costs more than just the late fee. Business losses cannot be carried forward if the ITR is filed late. TDS interest compounds at 1.5% per month from the date of deduction. ROC non-compliance can result in director disqualification under Section 164(2) of the Companies Act, 2013. This is the complete compliance calendar for Indian businesses for FY 2026-27 (AY 2027-28).
Income Tax Deadlines — FY 2026-27
| Obligation | Due Date |
|---|---|
| Advance Tax — Q1 (15% of estimated tax) | 15 June 2026 |
| Advance Tax — Q2 (45% cumulative) | 15 September 2026 |
| Advance Tax — Q3 (75% cumulative) | 15 December 2026 |
| Advance Tax — Q4 (100%) | 15 March 2027 |
| Tax Audit Report — Form 3CA/3CB + 3CD | 30 September 2026 |
| ITR — Individuals, non-audit cases | 31 July 2026 |
| ITR — Audit cases (no transfer pricing) | 31 October 2026 |
| ITR — With transfer pricing (Form 3CEB) | 30 November 2026 |
Penalty for late ITR filing: ₹10,000 under Section 234F (₹1,000 if income below ₹5 lakh). Interest under Section 234A at 1% per month on unpaid tax. Business losses — other than house property loss and unabsorbed depreciation — cannot be carried forward if ITR is filed after the due date.
TDS Compliance Calendar
| Obligation | Due Date |
|---|---|
| Monthly TDS deposit (April–February) | 7th of the following month |
| TDS deposit for March deductions | 30 April 2027 |
| Form 24Q / 26Q — Q1 (Apr–Jun) | 31 July 2026 |
| Form 24Q / 26Q — Q2 (Jul–Sep) | 31 October 2026 |
| Form 24Q / 26Q — Q3 (Oct–Dec) | 31 January 2027 |
| Form 24Q / 26Q — Q4 (Jan–Mar) | 31 May 2027 |
| Form 16 (TDS certificate to employees) | 15 June 2027 |
| Form 16A (TDS certificate — non-salary) | 15 days after quarterly return due date |
Penalty for TDS non-compliance: Interest at 1% per month for failure to deduct; 1.5% per month from date of deduction to date of deposit (Section 201(1A)). Penalty under Section 271C equal to TDS amount for wilful failure.
GST Filing Calendar
| Return | Applicability | Due Date |
|---|---|---|
| GSTR-1 (monthly) | Turnover above ₹5 crore | 11th of following month |
| GSTR-1 (quarterly — QRMP) | Turnover up to ₹5 crore | Last day of month following quarter |
| GSTR-3B (monthly) | Turnover above ₹5 crore | 20th of following month |
| GSTR-3B (quarterly — QRMP) | Turnover up to ₹5 crore | 22nd or 24th (state-wise) |
| GSTR-9 (Annual Return) | All registered taxpayers | 31 December 2026 |
| GSTR-9C (Reconciliation) | Turnover above ₹5 crore | 31 December 2026 |
ROC / MCA Compliance Calendar
| Obligation | Due Date |
|---|---|
| Annual General Meeting (AGM) | 30 September 2026 (Section 96, Companies Act 2013) |
| Form AOC-4 (Financial Statements) | Within 30 days of AGM |
| Form MGT-7 / MGT-7A (Annual Return) | Within 60 days of AGM |
| Form ADT-1 (Auditor Appointment) | Within 15 days of AGM |
| DIR-3 KYC (Director KYC) | 30 September 2026 |
| Form MSME-1 (MSME outstanding payments) | 30 April and 31 October annually |
ROC late filing penalties: ₹100 per day per form under Section 403 of the Companies Act 2013. Non-filing for two consecutive financial years triggers disqualification of directors under Section 164(2) and potential strike-off of the company under Section 248.
For a compliance calendar tailored to your business structure, visit www.smeadvisory.in.
Regi Tom Antony And Associates is a Chartered Accountant firm in Kakkanad, Kochi, managing tax compliance calendars, advance tax planning, TDS returns, GST filings, and ROC compliance for businesses across Kerala and India. Contact: letstalk@rtaandassociates.com.