Statutory Compliance Calendar FY 2026-27: ROC, GST, TDS, Income Tax, PF & ESIC Due Dates

Last Reviewed 07 November 2026

ROC, GST, TDS, Income Tax, PF & ESIC | Updated 29 September 2026

Missing a statutory due date can create late fees, interest, penalties, blocked filings and unnecessary follow-up with regulators.

For an Indian private company, LLP or growing SME, the compliance calendar is also difficult because different laws use different filing cycles:

• GST works mainly month-to-month or quarter-to-quarter;
• TDS payments are generally monthly while statements are quarterly;
• EPF and ESIC contributions are monthly;
• income tax has advance-tax, audit and return deadlines;
• MCA/ROC compliance combines fixed dates with AGM-linked dates; and
• many annual filings for FY 2026-27 actually fall after 31 March 2027.

This guide therefore separates two different ideas that are often mixed together:

1. Due dates falling during FY 2026-27 — 1 April 2026 to 31 March 2027, including current monthly compliance and year-end filings relating to FY 2025-26; and
2. Closing/annual due dates relating to FY 2026-27, many of which fall between April and December 2027.

The calendar is based on the statutory framework and official portal guidance available on 29 September 2026. Any subsequent Government extension, holiday-specific portal relief or law change should be checked before filing.

FY 2026-27 Compliance Calendar — Quick Reference

Important: This is a master compliance calendar, not an applicability checklist. A form is due only where the relevant law applies to your entity and facts.

Important 2026 Change: Income-tax Act, 2025 Is Now in Force

From 1 April 2026, the Income-tax Act, 2025 and Income-tax Rules, 2026 govern Tax Year 2026-27.

This changes some terminology and form numbers even where the practical filing cycle remains familiar.

Examples include:

Businesses should therefore update their compliance trackers and ERP/TDS workflows instead of mechanically copying FY 2025-26 checklists.

Monthly Recurring Compliance — Core Due Dates

Before the month-by-month calendar, these are the recurring dates most finance teams should build into their monthly close.

TDS Deposit

For deductions from April 2026 onwards, the Income-tax Rules, 2026 retain the general rule that TDS deposited with challan is due by the 7th of the following month.

For tax deducted in March, the special non-Government deductor deadline continues to be 30 April.

Certain challan-cum-statement transactions follow a separate 30-day timeline and should be tracked separately.

GSTR-1

For normal taxpayers:

• monthly filer: 11th of succeeding month;
• quarterly QRMP filer: 13th of month succeeding the quarter.

GSTR-3B

For monthly filers, the normal due date remains the 20th of the succeeding month.

For QRMP filers, quarterly GSTR-3B is generally due:

• 22nd of the succeeding month for the first State/UT group; or
• 24th for the second State/UT group.

Delhi, Haryana, Rajasthan, Uttar Pradesh and most northern/eastern States fall in the 24th group under the existing QRMP framework.

QRMP Monthly Tax Payment

For Month 1 and Month 2 of a QRMP quarter, payment through Form GST PMT-06 is normally due by the 25th of the following month, where a payment is required.

EPF

EPFO's employer guidance requires monthly contribution/ECR payment on or before the 15th of every month for the preceding wage month.

ESIC

Under Regulation 31, ESIC contribution is payable within 15 days of the last day of the calendar month in which the contribution falls due.

Operationally, this generally means the 15th of the succeeding month.

Month-by-Month Compliance Calendar: April 2026 to March 2027

The table below focuses on common corporate/SME compliances. Entity-specific forms may create additional dates.

April 2026

Finance-team action

April is not only a filing month. It is the start of year-end closure.

Complete:

• bank reconciliations;
• vendor ageing;
• MSME vendor identification;
• TDS reconciliation;
• GST turnover reconciliation;
• fixed-asset register;
• inventory/stock records; and
• audit schedules.

May 2026

The Q4 TDS statement due in May 2026 relates to the period governed by the old Income-tax Act, 1961. From the April-June 2026 quarter onward, the new Income-tax Act, 2025 forms apply.

June 2026

DIR-3 KYC: Do Not Use the Old 30 September Rule

A major change applies from 31 March 2026.

The earlier annual DIR-3 KYC cycle has been replaced by a once-in-three-financial-years framework under amended Rule 12A.

For directors who were fully KYC-compliant under the earlier regime, the next routine KYC is generally due by 30 June 2028, not 30 September 2026.

Changes in prescribed personal details can create separate update requirements, so each DIN holder's position should still be checked.

This is important because many old compliance calendars continue to show an obsolete annual 30 September KYC deadline.

July 2026

The Q1 TDS statements are the first quarterly statements under the Income-tax Act, 2025 framework.

August 2026

The Finance Act, 2026 moved the normal due date for qualifying non-audit business/profession cases to 31 August, while non-business cases generally retain the 31 July date.

September 2026

Position as of 29 September 2026

For a normal company with a 31 March 2026 year-end, 30 September 2026 is the standard AGM deadline unless a different statutory rule applies, such as a first AGM or a valid ROC extension.

Company finance teams should already have:

• signed financial statements;
• auditor's report;
• Board's Report;
• AGM notice;
• registers/minutes support; and
• annual-filing data

ready for the post-AGM filing cycle.

October 2026

\*AOC-4 is legally linked to the actual AGM date and is generally due within 30 days of AGM. 30 October is therefore an illustration for a 30 September AGM, not a universal fixed date.

ADT-1 is not automatically an annual 15 October filing

Form ADT-1 is linked to auditor appointment/reappointment and the relevant statutory meeting.

Do not place 15 October on every company's annual compliance calendar mechanically. Check whether an auditor appointment/reappointment event actually requires filing.

November 2026

\*MGT-7/MGT-7A is generally due within 60 days of the AGM. The exact date depends on the AGM date.

December 2026

Annual GST applicability should be reviewed separately because not every GST-registered taxpayer has the same annual-return requirement.

January 2027

February 2027

March 2027

31 March Year-End Checklist

Before the books are closed, review:

• revenue cut-off;
• purchase/expense accruals;
• provisions;
• prepaid expenses;
• fixed assets and depreciation;
• bank reconciliation;
• inventory;
• receivables;
• bad-debt assessment;
• vendor confirmations;
• MSME status of vendors;
• related-party balances;
• TDS payable;
• GST payable / ITC reconciliation;
• payroll liabilities;
• PF/ESIC payable;
• loans and interest;
• outstanding statutory dues; and
• balance confirmations.

Good annual compliance begins with clean year-end books.

ROC / MCA Compliance Calendar

Company-law due dates should be divided into fixed, AGM-linked and event-based filings.

AGM

Section 96 generally requires a company other than an OPC to hold its annual general meeting:

• within six months from the close of the financial year for a normal subsequent AGM; and
• subject to a maximum gap of 15 months between AGMs.

For a normal company with financial year ending 31 March 2027, the standard AGM deadline will therefore be 30 September 2027, unless a first-AGM rule or valid ROC extension applies.

The first AGM follows a separate nine-month rule.

AOC-4

Financial statements are generally filed with ROC within 30 days of the AGM.

If a company holds the FY 2026-27 AGM on 30 September 2027:

Illustrative AOC-4 due date: 30 October 2027

The form may be:

• AOC-4;
• AOC-4 CFS;
• AOC-4 XBRL; or
• another applicable filing version,

depending on the company.

MGT-7 / MGT-7A

The annual return is generally due within 60 days of the AGM.

For a 30 September 2027 AGM:

Illustrative due date: 29 November 2027

MGT-7A applies to eligible OPCs and small companies under the applicable framework; other companies generally use MGT-7.

DPT-3

Where applicable, DPT-3 is due 30 June every year with prescribed information as at 31 March.

For balances relating to 31 March 2027, the normal due date is:

30 June 2027

MSME Form I

For companies covered by the reporting order, the half-yearly periods are:

The current MCA form focuses on reportable payments to micro or small enterprises that are outstanding beyond the prescribed 45-day period or were settled after that period, as applicable under the current reporting framework.

DIR-3 KYC After the 2026 Change

From 31 March 2026, routine director KYC is no longer an annual September filing.

The revised framework requires KYC once in every three financial years, with the filing due by 30 June following the relevant third financial year.

Directors who had completed KYC under the earlier system are generally next due by 30 June 2028.

Finance and secretarial teams should therefore remove the obsolete "30 September DIR-3 KYC every year" reminder and track each DIN holder's actual cycle.

LLP Annual Filing Dates

For completeness, LLPs should separately track:

For FY 2026-27, these will normally fall on:

• 30 May 2027 — Form 11
• 30 October 2027 — Form 8

These are separate from company AOC-4/MGT-7 filings.

GST Compliance Calendar

Monthly Taxpayer

QRMP Taxpayer

Eligible taxpayers under QRMP file GSTR-1 and GSTR-3B quarterly but make monthly payments where required.

QRMP GSTR-3B State Groups

The 22nd group generally covers States/UTs including:

• Chhattisgarh;
• Madhya Pradesh;
• Gujarat;
• Maharashtra;
• Karnataka;
• Goa;
• Kerala;
• Tamil Nadu;
• Telangana;
• Andhra Pradesh;
• Dadra and Nagar Haveli and Daman and Diu;
• Puducherry;
• Andaman and Nicobar Islands; and
• Lakshadweep.

The 24th group includes:

• Himachal Pradesh;
• Punjab;
• Uttarakhand;
• Haryana;
• Rajasthan;
• Uttar Pradesh;
• Bihar;
• Sikkim;
• Arunachal Pradesh;
• Nagaland;
• Manipur;
• Mizoram;
• Tripura;
• Meghalaya;
• Assam;
• West Bengal;
• Jharkhand;
• Odisha;
• Jammu and Kashmir;
• Ladakh;
• Chandigarh; and
• Delhi.

Check the GST portal where any notification changes the applicable date.

Composition Taxpayer

For FY 2026-27, GSTR-4 is therefore normally due 30 April 2027, subject to extension.

GST Annual Return

Section 44 provides a statutory annual-return date of 31 December following the end of the financial year, subject to applicability and Government notifications.

For FY 2026-27:

Normal statutory date: 31 December 2027

Applicability of GSTR-9 and GSTR-9C should be tested under the rules/notifications effective for FY 2026-27 before filing.

TDS Compliance Calendar Under Income-tax Act, 2025

Monthly TDS Payment

General rule for non-Government deductors:

7th of the following month

For March:

30 April

Special challan-cum-statement transactions have separate deadlines and should not be forced into the standard 7th-day calendar.

Quarterly TDS Statements for TY 2026-27

Common new forms include:

• Form 138 — salary TDS statement;
• Form 140 — non-salary payments to residents; and
• Form 144 — specified non-resident TDS statement.

TDS Certificates

Form 131 — Earlier Form 16A

For normal quarterly non-salary TDS, the certificate is generally due within 15 days of the quarterly-statement due date:

Form 130 — Earlier Form 16

Salary TDS certificate for Tax Year 2026-27 is due:

15 June 2027

Employers and finance teams should update templates and SOPs for the new form numbers rather than continuing to label every TY 2026-27 certificate only by its old form number.

Income-tax Compliance for Tax Year 2026-27

Advance Tax

Where advance tax applies, the cumulative instalments are generally:

The percentages are cumulative, not separate percentages on each date.

Tax Audit

For Tax Year 2026-27, the Income Tax Department has confirmed that the tax audit report under the Income-tax Act, 2025 will be filed in the new unified Form 26.

Normal due date:

30 September 2027

This Form 26 replaces the earlier combination of Forms 3CA/3CB and 3CD for TY 2026-27.

Income-tax Return Due Dates for TY 2026-27

Under Section 263 as amended for the current framework:

These are current statutory dates and remain subject to any future CBDT extension.

EPF Compliance Calendar

For an establishment covered by EPF, monthly ECR and contribution payment are normally due on or before the 15th of the following month.

For example:

Do not treat EPF coverage as universal. Applicability depends on the EPF law and establishment/employee facts.

ESIC Compliance Calendar

ESIC Regulation 31 requires an employer liable for contribution to pay it within 15 days of the last day of the calendar month in which the contribution falls due.

For practical payroll calendars:

As with EPF, ESIC applicability should be tested separately rather than assuming every employer is covered.

FY 2026-27 Year-End Deadlines After 31 March 2027

This is the section businesses often miss.

Closing FY 2026-27 on 31 March 2027 does not mean its compliance is finished.

\*AGM-linked illustrations; calculate from the actual AGM date.

Compliance Is Not Only About Fixed Dates

A strong compliance calendar also contains event-based deadlines.

Examples include:

• director appointment/resignation;
• share allotment;
• registered-office change;
• change in LLP partners;
• LLP Agreement amendment;
• charge creation/modification/satisfaction;
• auditor appointment/resignation;
• beneficial ownership;
• related-party approvals;
• increase in authorised capital;
• commencement-of-business filing;
• GST registration amendments;
• new branch/additional place of business; and
• employee coverage events under labour laws.

A spreadsheet containing only monthly due dates can therefore still leave a business non-compliant.

How Finance Teams Should Manage the Calendar

Use a three-layer tracker.

Layer 1 — Recurring Fixed Dates

Track:

• TDS;
• GSTR-1;
• GSTR-3B;
• EPF;
• ESIC;
• QRMP;
• advance tax; and
• quarterly TDS statements.

Layer 2 — Annual / Half-Yearly Dates

Track:

• MSME Form I;
• DPT-3;
• tax audit;
• income-tax return;
• AGM;
• AOC-4;
• MGT-7/MGT-7A;
• GST annual return; and
• LLP annual filings.

Layer 3 — Event-Based Compliance

Create a trigger whenever:

• a director/partner changes;
• shares are issued;
• loans/security are created;
• registered office changes;
• contracts with related parties are approved;
• capital changes; or
• business enters a new State/activity.

Each task should have:

• law;
• form;
• period;
• statutory due date;
• internal due date;
• preparer;
• reviewer;
• approver/signatory;
• filing status;
• SRN/ARN/challan; and
• evidence folder.

Common Compliance Calendar Mistakes

1. Using Last Year's Calendar Without Checking Law Changes

FY 2026-27 is particularly important because the Income-tax Act, 2025 and Income-tax Rules, 2026 now apply.

2. Keeping DIR-3 KYC at 30 September Every Year

That is outdated after the 2026 rule change.

3. Treating AOC-4 and MGT-7 as Fixed October/November Dates

They are legally linked to the AGM date.

4. Forgetting the March TDS Exception

March TDS for a non-Government deductor does not follow the normal 7th-of-next-month rule; the normal due date is 30 April.

5. Applying Monthly GST Dates to QRMP Taxpayers

QRMP has different return dates and monthly payment mechanics.

6. Ignoring MSME Form I Because There Is No Year-End Balance

The current reporting framework can also capture reportable payments liquidated after 45 days, not only amounts still outstanding on the last day, depending on the form instructions.

7. Treating EPF and ESIC as the Same Law

The dates may look similar but applicability, wage concepts, rates and administration differ.

8. Forgetting Due Dates After 31 March

Many FY 2026-27 annual deadlines occur in FY 2027-28.

9. Tracking Filing but Not Payment

A return may be filed while tax/contribution remains unpaid or short-paid.

10. Waiting Until the Statutory Due Date

Set internal cut-offs at least several working days earlier for:

• books closure;
• reconciliation;
• review;
• DSC/signatory availability; and
• portal issues.

Practical Internal Deadline Policy

A good SME finance team can use:

These are management targets, not statutory dates.

They create time for corrections without converting every filing into an emergency.

Frequently Asked Questions

1. What are the main monthly compliance due dates in FY 2026-27?

For many businesses, the recurring dates are TDS by the 7th, GSTR-1 by the 11th, EPF/ESIC around the 15th, monthly GSTR-3B by the 20th and QRMP PMT-06 by the 25th where applicable. The exact obligation depends on the entity and filing scheme.

2. What is the GSTR-1 due date?

Monthly GSTR-1 is normally due on the 11th of the succeeding month. Quarterly GSTR-1 under QRMP is normally due on the 13th of the month following the quarter.

3. What is the GSTR-3B due date?

For monthly filers, the normal due date is the 20th of the succeeding month. QRMP filers generally use the 22nd or 24th of the month following the quarter depending on the State/UT group.

4. What is the TDS payment due date under the Income-tax Act, 2025?

For April 2026 onward, the normal non-Government challan payment date remains the 7th of the following month. TDS deducted in March is generally due by 30 April.

5. When are quarterly TDS returns due for Tax Year 2026-27?

The quarterly due dates are 31 July 2026, 31 October 2026, 31 January 2027 and 31 May 2027.

6. What are the advance-tax due dates for FY / Tax Year 2026-27?

The standard instalments are 15 June, 15 September, 15 December and 15 March, with cumulative targets of 15%, 45%, 75% and 100% respectively.

7. Is DIR-3 KYC due on 30 September 2026?

Not under the new routine framework. From 31 March 2026, director KYC shifted from an annual filing to a three-year cycle. Directors compliant under the previous system are generally next due by 30 June 2028, subject to their facts and any change-triggered update.

8. What is the AOC-4 due date for FY 2026-27?

AOC-4 is generally due within 30 days of the AGM. If a normal 31 March 2027 company holds its AGM on 30 September 2027, the illustrative due date is 30 October 2027.

9. What is the MGT-7 or MGT-7A due date?

The annual return is generally filed within 60 days of the AGM. For a 30 September AGM, the illustrative date is 29 November.

10. What are the EPF and ESIC payment due dates?

EPF contribution/ECR is generally due by the 15th of the succeeding month. ESIC contribution is payable within 15 days after the end of the relevant calendar month.

Need Help Managing Your Compliance Calendar?

A compliance calendar works only when the due date is connected to the correct entity, filing scheme, responsible person and underlying books.

Compliance Desk can help businesses review their ROC, GST, TDS, accounting and annual compliance requirements and maintain a structured filing workflow.

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