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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.

Dec

January 2026

Feb

Date	Compliance	Law	Period
7 Jan, Wed	TDS/TCS deposit Rule 30, Income-tax Rules, 1962	Income tax	December 2025
10 Jan, Sat	GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017	GST	December 2025
10 Jan, Sat	GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017	GST	December 2025
11 Jan, Sun	GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017	GST	December 2025
13 Jan, Tue	GSTR-1 (quarterly filers, QRMP) Rule 59, CGST Rules, 2017	GST	Q3 (Oct–Dec) FY 2025-26
15 Jan, Thu	ESI contribution Regulation 31, ESI (General) Regulations, 1950	PF/ESI	December 2025
15 Jan, Thu	PF contribution and ECR Para 38, EPF Scheme, 1952	PF/ESI	December 2025
18 Jan, Sun	CMP-08 (composition taxpayers) Rule 62, CGST Rules, 2017	GST	Q3 (Oct–Dec) FY 2025-26
20 Jan, Tue	GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017	GST	December 2025
22 Jan, Thu	GSTR-3B (quarterly filers, Gujarat) Rule 61, CGST Rules, 2017	GST	Q3 (Oct–Dec) FY 2025-26
31 Jan, Sat	TDS/TCS quarterly statements Rule 31A, Income-tax Rules, 1962	Income tax	Q3 (Oct–Dec) FY 2025-26