Compliance calendar

Statutory due dates by month, with the rule or section for each. Dates are not moved for holidays, and the government sometimes extends them, so check the latest notification before you rely on a date.

Sep

October 2026

Nov
DateComplianceLawPeriod
TDS/TCS deposit
Rule 218(2)(b), Income-tax Rules, 2026
Income tax September 2026
GSTR-7 (TDS under GST)
Rule 66, CGST Rules, 2017
GST September 2026
GSTR-8 (TCS by e-commerce operators)
Rule 67, CGST Rules, 2017
GST September 2026
GSTR-1 (monthly filers)
Rule 59, CGST Rules, 2017
GST September 2026
GSTR-1 (quarterly filers, QRMP)
Rule 59, CGST Rules, 2017
GST Q2 (Jul–Sep) FY 2026-27
ESI contribution
Regulation 31, ESI (General) Regulations, 1950
PF/ESI September 2026
PF contribution and ECR
Para 38, EPF Scheme, 1952
PF/ESI September 2026
CMP-08 (composition taxpayers)
Rule 62, CGST Rules, 2017
GST Q2 (Jul–Sep) FY 2026-27
GSTR-3B (monthly filers)
Rule 61, CGST Rules, 2017
GST September 2026
Tax audit report
Extended from 30 Sep 2026 by CBDT Circular No. 07/2026 dated 28 Sep 2026
Income tax FY 2025-26
GSTR-3B (quarterly filers, Gujarat)
Rule 61, CGST Rules, 2017
GST Q2 (Jul–Sep) FY 2026-27
ITC-04 (goods sent for job work)
Half-yearly for turnover above ₹5 crore
Rule 45(3), CGST Rules, 2017
GST Apr–Sep 2026
LLP Form 8 (statement of account and solvency)
Rule 24, LLP Rules, 2009
LLP FY 2025-26
MSME-1 (dues to micro and small enterprises)
MCA Order dated 22 Jan 2019 under Section 405, Companies Act, 2013
Company law Apr–Sep 2026
TDS/TCS quarterly statements
Rule 219, Income-tax Rules, 2026
Income tax Q2 (Jul–Sep) FY 2026-27
Transfer pricing report
Section 92E, Income-tax Act, 1961
Income tax FY 2025-26
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