Annual Filing Due Date Calendar

Annual Filing Due Date Calendar

India's compliance calendar runs 365 days a year without pause. For FY 2025-26 and the ongoing FY 2026-27, every registered business — sole proprietor, private limited company, or LLP — must manage advance tax instalments, quarterly TDS statements, monthly GST returns, and a cluster of annual filings across income tax, GST, and MCA. Miss any one of these and you face interest, late fees, director disqualification, or GSTIN suspension. This master reference consolidates every major due date — with actual rupee consequences — so your finance team can move from firefighting to forward planning.

Why One Missed Deadline Costs More Than a Year of Compliance

The penalty calculus in Indian compliance is deliberately punitive. Consider three scenarios that play out every year:

• A mid-sized trading company delays its Q2 TDS return by 76 days. Under Section 234E of the Income-tax Act, 1961, the late fee is Rs. 200 per day. That is Rs. 15,200 — before any penalty under Section 271H, which can add Rs. 10,000 to Rs. 1,00,000 at the Assessing Officer's discretion.
• Two partners in an LLP both assume the other filed DIR-3 KYC. Both DINs are deactivated on 1 October. Neither partner can sign a single ROC form. Reactivation costs Rs. 5,000 per DIN as a mandatory penalty.
• A company with Rs. 22 crore turnover files GSTR-9 for FY 2025-26 on 28 February 2027 — 59 days late. The statutory late fee is Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), giving Rs. 11,800 in late fees alone, against a cap of 0.25% of turnover.

None of these are edge cases. They happen because compliance calendars live in someone's inbox instead of in a live, reviewed system.

Income Tax Deadlines: FY 2025-26 / AY 2026-27 and FY 2026-27

Advance Tax Instalments

Advance tax under Sections 207–209 applies to any assessee whose estimated tax liability exceeds Rs. 10,000 after TDS credit. For FY 2026-27, the four instalment dates are:

Resident senior citizens with no business income, and assessees covered under presumptive taxation (Sections 44AD/44ADA), pay 100% in a single instalment by 15 March.

Interest on shortfall: Section 234C charges 1% per month simple interest on the instalment shortfall for three months (one month for the March instalment). Section 234B charges 1% per month if total advance tax paid falls below 90% of assessed tax.

Worked example: A working director estimates FY 2026-27 tax liability at Rs. 8,00,000. The 15 June instalment is Rs. 1,20,000 (15%). If unpaid: Section 234C interest = Rs. 1,20,000 × 1% × 3 months = Rs. 3,600. This compounds across all four instalments — a director who skips every instalment and pays the full amount only in March can easily face Rs. 20,000–30,000 in interest alone.

TDS and TCS Return Filing Deadlines

Quarterly TDS returns — Forms 24Q (salary), 26Q (non-salary resident), 27Q (non-resident) — must be filed by:

Form 16 (salary TDS certificate) must be issued to employees by 15 June following the financial year — i.e., 15 June 2026 for FY 2025-26. Form 16A for non-salary TDS must be issued within 15 days of filing the TDS return.

Section 234E late fee: Rs. 200 per day of delay, capped at the TDS/TCS amount. This is mandatory — the return cannot be filed without paying it.

ITR Filing and Audit Deadlines

For AY 2026-27 (income earned in FY 2025-26), the statutory due dates under Section 139 are:

• 31 July 2026 — Individuals, HUF, firms not requiring audit
• 31 October 2026 — Companies, audited firms, all entities covered by Section 44AB
• 30 November 2026 — Assessees required to furnish Form 3CEB (transfer pricing)
• 31 December 2026 — Belated returns (Section 139(4)) and revised returns (Section 139(5))

The tax audit report (Form 3CA/3CB + 3CD) under Section 44AB must be uploaded on the income tax portal by 30 September 2026. Form 3CEB (transfer pricing) is due 31 October 2026.

Belated return cost: A late fee under Section 234F applies — Rs. 5,000 if total income exceeds Rs. 5 lakh; Rs. 1,000 if Rs. 5 lakh or below. More importantly, a belated return cannot carry forward most business losses. The exception: house property losses and unabsorbed depreciation may still be carried forward.

SFT (Statement of Financial Transactions) under Section 285BA — Form 61A is due 31 May 2026 for FY 2025-26. Banks, mutual funds, registrars, and other specified persons reporting high-value transactions must not miss this.

GST Deadlines: Monthly, Quarterly and Annual

Regular (Monthly) Taxpayers

For businesses with aggregate turnover above Rs. 5 crore, or those who opt out of QRMP:

Late fee under Section 47 of the CGST Act 2017: Rs. 50/day (Rs. 25 CGST + Rs. 25 SGST) for returns with tax liability; Rs. 20/day for nil-liability GSTR-3B. Cap: Rs. 10,000 per return. Interest under Section 50: 18% per annum on the unpaid tax, calculated daily.

QRMP Scheme — Quarterly Filers

Businesses with turnover up to Rs. 5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme:

• GSTR-1: Quarterly, due 13th of the month following the quarter
• Invoice Furnishing Facility (IFF): Optional for months 1 and 2 of the quarter, by the 13th of the following month
• GSTR-3B: Quarterly, due 22nd or 24th (state-dependent) of the month following the quarter
• PMT-06 challan (monthly tax payment): 25th of each of the first two months of the quarter

Composition Taxpayers

• CMP-08 (quarterly payment statement): 18th of the month following each quarter — 18 July, 18 October, 18 January, 18 April
• GSTR-4 (annual return for composition dealers): 30 June — for FY 2025-26, this is 30 June 2026

GSTR-9 and GSTR-9C Annual Returns

The annual return for FY 2025-26 is due 31 December 2026:

• GSTR-9: Mandatory for regular taxpayers with aggregate turnover above Rs. 2 crore. Taxpayers below Rs. 2 crore may file voluntarily — and often should, to lock in reconciled figures.
• GSTR-9C (reconciliation statement): Mandatory for taxpayers with aggregate turnover above Rs. 5 crore in FY 2025-26. Since FY 2020-21, GSTR-9C is self-certified (no separate CA certification required as a filing prerequisite, though your CA should still review it).

Late fee for GSTR-9: The statutory rate under Section 47 is Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), capped at 0.25% of turnover. CBIC has historically issued concessional notification-based reductions — check the current CBIC notification on cbic.gov.in before assuming the standard rate.

ITC-04 (job work return): Filed half-yearly within 25 days of the end of each half-year — 25 October (April–September) and 25 April (October–March).

MCA / ROC Deadlines: Companies and LLPs

Company Annual Filings

Most companies hold their AGM by 30 September each year. ROC filing deadlines cascade from that AGM date:

MGT-7A applies to One Person Companies (OPCs) and small companies; MGT-7 applies to all other companies.

ROC late filing fees (Section 403 of Companies Act 2013): Normal filing fee plus an additional fee as notified by MCA — currently Rs. 100 per day beyond the due date for most annual forms. Persistent non-filing leads to strike-off under Section 248 and director disqualification under Section 164(2) for a period of five years.

Director-Level Compliance

• DIR-3 KYC / DIR-3 KYC-WEB: Every individual holding a Director Identification Number (DIN), whether a director or not, must complete KYC by 30 September 2026. First-time KYC requires DIR-3 KYC with a digital signature. Subsequent years can use DIR-3 KYC-WEB with Aadhaar OTP. Failure deactivates the DIN from 1 October. Reactivation requires DIR-3 KYC plus a mandatory penalty of Rs. 5,000 per DIN.
• DPT-3 (return of deposits and outstanding loans): Due 30 June 2026 for FY 2025-26. This form covers all outstanding loans, not just public deposits. A director loan, security deposit from a customer, or advance from a related party all require disclosure. Companies routinely miss this because they assume "no deposits" means no DPT-3 — it does not.
• MSME-1 (half-yearly return of outstanding dues to MSME suppliers): 30 April (for the October–March period) and 31 October (for the April–September period). Any company that purchases from MSME-registered suppliers and has dues outstanding beyond 45 days must file this.

LLP Annual Filings

LLP late fee: Rs. 100 per day per form, with no upper cap. An LLP that files Form 8 three months late incurs Rs. 9,200 in additional fees before any professional charges. Form 11 filed 200 days late: Rs. 20,000 in additional fees. All designated partners remain jointly and severally liable for penalties.

PF, ESI and Labour Law Deadlines

These apply each month for registered employers:

• EPF payment and ECR: 15th of the following month via the EPFO unified portal. Delay attracts damages under Section 14B of the EPF Act — ranging from 5% to 25% of the unpaid contribution depending on the delay period, plus interest at 12% per annum under Section 7Q.
• ESI payment: 15th of the following month to ESIC. Late payment attracts damages and interest.
• Professional Tax: State-specific. Monthly in Maharashtra, Karnataka, and West Bengal; annually in several other states. Renewal of enrollment is annual.
• Labour Welfare Fund contribution: Half-yearly in most states — 30 June and 31 December in Maharashtra and other major states.
• Shops & Establishment Renewal: Annual, based on state rules and the month of establishment registration.

Quarter-by-Quarter Compliance Cadence for FY 2026-27

Converting the full-year list into a quarterly rhythm makes planning manageable. Here is what each quarter demands:

Q1: April–June 2026 — Year-End Closure of FY 2025-26

• 15 April: EPF/ESI for March 2026
• 30 April: MSME-1 H2 return (October 2025–March 2026)
• 15 May: TCS Q4 return for FY 2025-26 (Form 27EQ)
• 30 May: LLP Form 11 (FY 2025-26 Annual Return)
• 31 May: SFT Form 61A (Section 285BA, FY 2025-26); Form 61B
• 15 June: Advance tax 1st instalment for FY 2026-27; Form 16 issuance to employees for FY 2025-26
• 30 June: DPT-3 (FY 2025-26); GSTR-4 annual (composition dealers, FY 2025-26)

Q2: July–September 2026 — ITR Filing Season and KYC Sprint

• 11 July: GSTR-1 for June 2026
• 15 July: TCS Q1 return (FY 2026-27)
• 20/22/24 July: GSTR-3B for June 2026
• 31 July: TDS Q1 return (FY 2026-27); ITR for non-audit cases (AY 2026-27) — this is the single biggest individual compliance event of the year
• 15 September: Advance tax 2nd instalment (FY 2026-27)
• 30 September: DIR-3 KYC for all DIN holders; Tax Audit report (Form 3CA/3CB + 3CD) for AY 2026-27; AGM deadline for most companies

Q3: October–December 2026 — ROC Filings and Annual GST Return

• ~14 October: ADT-1 (within 15 days of AGM)
• 25 October: ITC-04 half-yearly (April–September job work)
• ~30 October: AOC-4 (within 30 days of AGM); LLP Form 8 (FY 2025-26)
• 31 October: TDS Q2 return; Form 3CEB (transfer pricing); ITR for audited cases (AY 2026-27); MSME-1 H1 return (April–September 2026)
• ~29 November: MGT-7 / MGT-7A (within 60 days of AGM)
• 15 December: Advance tax 3rd instalment (FY 2026-27)
• 31 December: GSTR-9 / GSTR-9C for FY 2025-26; belated and revised ITR for AY 2026-27

Q4: January–March 2027 — TDS Wrap-Up and Tax-Year Close

• 15 January: TCS Q3 return
• 31 January: TDS Q3 return
• 15 March: Advance tax final instalment (FY 2026-27)
• 31 March: Last date for FY 2026-27 tax-saving investments and payments (PPF, ELSS, Section 80C instruments, NPS contributions for Section 80CCD(1B), health insurance premiums)

Worked Example: The True Cost of Three "We'll File It Soon" Delays

A private limited company (manufacturing, turnover Rs. 15 crore for FY 2025-26) misses three filings in the same compliance year:

Delay 1 — TDS Q2 Return (due 31 October 2026, filed 15 January 2027 — 76 days late)

• Section 234E fee: Rs. 200/day × 76 = Rs. 15,200
• TDS deducted in Q2: Rs. 4,50,000 — the cap (equal to TDS amount) is not triggered
• Section 271H penalty (minimum): Rs. 10,000
• Minimum cost: Rs. 25,200 plus professional fees for late filing

Delay 2 — GSTR-9 for FY 2025-26 (due 31 December 2026, filed 28 February 2027 — 59 days late)

• Statutory late fee at Rs. 200/day × 59 = Rs. 11,800
• Cap check: 0.25% × Rs. 15 crore = Rs. 3,75,000 — not triggered
• Cost: Rs. 11,800

Delay 3 — AOC-4 (due 30 October 2026, filed 29 November 2026 — 30 days late)

• MCA additional fee: Rs. 100/day × 30 = Rs. 3,000 (plus normal filing fee)
• Cost: Rs. 3,000 approximately

Total avoidable outflow: Rs. 40,000 — on top of the professional charges for late filing and the 10–15 hours the finance team spends in retroactive firefighting mode. The same company, with a live calendar and 7-day advance reminders, pays Rs. 0 in penalties and the work gets done in normal business hours.

Common Mistakes That Finance Teams Make

1. Treating the due date as the filing date. Portal outages, DSC renewal failures, and bank NEFT cutoffs cluster on the last day. Build a personal filing deadline of 7 days before the statutory due date for every form.

2. Missing the QRMP switch. Businesses that cross Rs. 5 crore turnover mid-year are reclassified as monthly GSTR-1 filers from the next quarter. Missing the switch means gaps in GSTR-2B for your buyers — a relationship problem, not just a regulatory one.

3. Skipping DPT-3 because "there are no deposits." DPT-3 covers all outstanding loans and advances, including director loans. Every company with a director loan on its balance sheet must file DPT-3 by 30 June, every year.

4. Conflating AOC-4 and MGT-7 dates. AOC-4 is due 30 days post-AGM; MGT-7 is due 60 days post-AGM. They are different forms filed by different signatories. Filing MGT-7 on time while missing AOC-4 still triggers ROC late fees on AOC-4.

5. Deferring DIR-3 KYC to the last week of September. MCA V3 portal congestion, Aadhaar OTP timeouts, and DSC renewal issues are annual events in the last 10 days of September. File before 15 September every year without exception.

6. Filing ITR without reconciling AIS/TIS. The Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) on the income tax portal (incometaxindiaefiling.gov.in) capture every TDS deduction, interest credit, mutual fund transaction, and high-value purchase. An ITR filed without cross-checking AIS/TIS almost always triggers an automated mismatch notice.

7. Assuming a news report equals an official extension. CBDT and CBIC do extend deadlines — but only via official gazette notifications and press releases. A forward on a CA WhatsApp group is not a valid extension. Always locate the notification number and date before deferring a filing.

When CBDT or CBIC Extends Deadlines

Extensions are announced via:

• CBDT press releases and gazette notifications — available at unknown node
• CBIC notifications — published on the GST portal and at unknown node
• MCA circulars — published on the MCA V3 portal at unknown node

The practical rule: if you cannot cite a notification number from one of these three official sources, act as if no extension exists and file on time. Extensions are a bonus, never a plan.

Key Takeaways

• Advance tax for FY 2026-27 falls on 15 June, 15 September, 15 December, and 15 March. Shortfalls trigger interest under Sections 234B and 234C at 1% per month — plan each instalment against your actual quarterly profits.
• TDS returns for each quarter are due 31 July, 31 October, 31 January, and 31 May respectively; the Section 234E late fee of Rs. 200 per day is mandatory and cannot be waived.
• GSTR-1 and GSTR-3B run monthly on the 11th and 20th/22nd/24th; GSTR-9/9C for FY 2025-26 is due 31 December 2026 — start reconciling by October, not December.
• AOC-4 is due 30 days post-AGM (~30 October for September AGMs); MGT-7 is due 60 days post-AGM (~29 November). Both attract Rs. 100/day additional fees with no cap.
• DIR-3 KYC deactivates your DIN from 1 October if not filed by 30 September. Reactivation costs Rs. 5,000 per DIN. File before 15 September every year to avoid portal congestion.
• LLP Form 11 (30 May) and LLP Form 8 (30 October) carry a Rs. 100/day late fee with no upper limit — the longer you delay, the worse the compounding.
• Build your internal compliance calendar around a 7-day advance buffer for each deadline. One missed filing in Q1 can cascade into blocked filings, GSTIN suspension, and professional fees that cost ten times the original compliance effort.