अनुपालन कैलेंडर 2026-27

March 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

March 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

Jan–Mar 2026 · QRMP

Quarterly outward supplies return for QRMP taxpayers.

March 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

March 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

Oct 2025–Mar 2026 · Employers in Punjab, Chandigarh

LWF deposit for Oct 2025–Mar 2026: the employee share deducted from wages plus the employer share.

March 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

Jan–Mar 2026 · कंपोज़िशन

Quarterly statement-cum-challan for composition taxpayers.

March 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

Jan–Mar 2026 · QRMP

For taxpayers in Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the UTs of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep.

Jan–Mar 2026 · QRMP

For taxpayers in all other states and UTs (including Delhi, UP, Punjab, Haryana, Rajasthan, Bihar, West Bengal and the North-East).

March 2026 · All deductors

TDS deducted in March is due by 30 April.

April 2026 · All deductors

Deposit tax deducted or collected during the previous month.

April 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

April 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

April 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

April 2026 · QRMP

Invoice Furnishing Facility — upload B2B invoices for the first two months of the quarter so buyers can claim ITC.

April 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

April 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

April 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

April 2026 · QRMP

Monthly tax payment for QRMP taxpayers (first two months of the quarter).

Q4 (Jan–Mar 2026) · All deductors

Quarterly TDS statement.

May 2026 · All deductors

Deposit tax deducted or collected during the previous month.

May 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

May 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

May 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

May 2026 · QRMP

Invoice Furnishing Facility — upload B2B invoices for the first two months of the quarter so buyers can claim ITC.

Tax year 2026-27 · Taxpayers with liability ≥ ₹10,000

Cumulative 15% of estimated tax for the year.

May 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

FY 2025-26 · Employers

Issue TDS certificates on salary to employees.

May 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

May 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

May 2026 · QRMP

Monthly tax payment for QRMP taxpayers (first two months of the quarter).

June 2026 · All deductors

Deposit tax deducted or collected during the previous month.

June 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

June 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

Apr–Jun 2026 · QRMP

Quarterly outward supplies return for QRMP taxpayers.

June 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

June 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

Jan–Jun 2026 · Employers in Maharashtra, Gujarat, West Bengal, Madhya Pradesh, Chhattisgarh, Delhi, Odisha

LWF deposit for Jan–Jun 2026: the employee share deducted from wages plus the employer share.

June 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

Apr–Jun 2026 · कंपोज़िशन

Quarterly statement-cum-challan for composition taxpayers.

June 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

Apr–Jun 2026 · QRMP

For taxpayers in Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the UTs of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep.

Apr–Jun 2026 · QRMP

For taxpayers in all other states and UTs (including Delhi, UP, Punjab, Haryana, Rajasthan, Bihar, West Bengal and the North-East).

FY 2025-26 · Individuals & non-audit cases

Income tax return for taxpayers not requiring an audit.

Jan–Jun 2026 · Employers in Goa

LWF deposit for Jan–Jun 2026: the employee share deducted from wages plus the employer share.

Q1 (Apr–Jun 2026) · All deductors

Quarterly TDS statement.

July 2026 · All deductors

Deposit tax deducted or collected during the previous month.

July 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

July 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

July 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

July 2026 · QRMP

Invoice Furnishing Facility — upload B2B invoices for the first two months of the quarter so buyers can claim ITC.

July 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

July 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

July 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

July 2026 · QRMP

Monthly tax payment for QRMP taxpayers (first two months of the quarter).

August 2026 · All deductors

Deposit tax deducted or collected during the previous month.

August 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

August 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

August 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

August 2026 · QRMP

Invoice Furnishing Facility — upload B2B invoices for the first two months of the quarter so buyers can claim ITC.

Tax year 2026-27 · Taxpayers with liability ≥ ₹10,000

Cumulative 45% of estimated tax for the year.

August 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

August 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

August 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

August 2026 · QRMP

Monthly tax payment for QRMP taxpayers (first two months of the quarter).

FY 2025-26 · Audit cases

Furnish the tax audit report.

September 2026 · All deductors

Deposit tax deducted or collected during the previous month.

September 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

September 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

Jul–Sep 2026 · QRMP

Quarterly outward supplies return for QRMP taxpayers.

September 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

September 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

Apr–Sep 2026 · Employers in Punjab, Chandigarh

LWF deposit for Apr–Sep 2026: the employee share deducted from wages plus the employer share.

September 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

Jul–Sep 2026 · कंपोज़िशन

Quarterly statement-cum-challan for composition taxpayers.

September 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

Jul–Sep 2026 · QRMP

For taxpayers in Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the UTs of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep.

Jul–Sep 2026 · QRMP

For taxpayers in all other states and UTs (including Delhi, UP, Punjab, Haryana, Rajasthan, Bihar, West Bengal and the North-East).

FY 2025-26 · Audit cases

Income tax return for taxpayers requiring an audit.

Q2 (Jul–Sep 2026) · All deductors

Quarterly TDS statement.

October 2026 · All deductors

Deposit tax deducted or collected during the previous month.

October 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

October 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

October 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

October 2026 · QRMP

Invoice Furnishing Facility — upload B2B invoices for the first two months of the quarter so buyers can claim ITC.

October 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

October 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

October 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

October 2026 · QRMP

Monthly tax payment for QRMP taxpayers (first two months of the quarter).

November 2026 · All deductors

Deposit tax deducted or collected during the previous month.

November 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

November 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

November 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

November 2026 · QRMP

Invoice Furnishing Facility — upload B2B invoices for the first two months of the quarter so buyers can claim ITC.

Tax year 2026-27 · Taxpayers with liability ≥ ₹10,000

Cumulative 75% of estimated tax for the year.

November 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

November 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

November 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

November 2026 · QRMP

Monthly tax payment for QRMP taxpayers (first two months of the quarter).

FY 2025-26 · Regular taxpayers

Annual return (optional up to ₹2 crore AATO) and reconciliation statement (above ₹5 crore).

Jan–Dec 2026 · Employers in Haryana

LWF deposit for Jan–Dec 2026: the employee share deducted from wages plus the employer share.

December 2026 · All deductors

Deposit tax deducted or collected during the previous month.

December 2026 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

December 2026 · मासिक फाइलर

Details of outward supplies for monthly filers.

Oct–Dec 2026 · QRMP

Quarterly outward supplies return for QRMP taxpayers.

December 2026 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

December 2026 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

Jul–Dec 2026 · Employers in Maharashtra, Gujarat, West Bengal, Madhya Pradesh, Chhattisgarh, Delhi, Odisha

LWF deposit for Jul–Dec 2026: the employee share deducted from wages plus the employer share.

Jan–Dec 2026 · Employers in Karnataka

LWF deposit for Jan–Dec 2026: the employee share deducted from wages plus the employer share.

December 2026 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

Oct–Dec 2026 · कंपोज़िशन

Quarterly statement-cum-challan for composition taxpayers.

December 2026 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

Oct–Dec 2026 · QRMP

For taxpayers in Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the UTs of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep.

Oct–Dec 2026 · QRMP

For taxpayers in all other states and UTs (including Delhi, UP, Punjab, Haryana, Rajasthan, Bihar, West Bengal and the North-East).

Jan–Dec 2026 · Employers in Tamil Nadu, Andhra Pradesh, Telangana

LWF deposit for Jan–Dec 2026: the employee share deducted from wages plus the employer share.

Jul–Dec 2026 · Employers in Goa

LWF deposit for Jul–Dec 2026: the employee share deducted from wages plus the employer share.

Q3 (Oct–Dec 2026) · All deductors

Quarterly TDS statement.

January 2027 · All deductors

Deposit tax deducted or collected during the previous month.

January 2027 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

January 2027 · मासिक फाइलर

Details of outward supplies for monthly filers.

January 2027 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

January 2027 · QRMP

Invoice Furnishing Facility — upload B2B invoices for the first two months of the quarter so buyers can claim ITC.

January 2027 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

January 2027 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

January 2027 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

January 2027 · QRMP

Monthly tax payment for QRMP taxpayers (first two months of the quarter).

February 2027 · All deductors

Deposit tax deducted or collected during the previous month.

February 2027 · TDS deductors / e-commerce operators

Return for tax deducted (GSTR-7) and tax collected at source (GSTR-8).

February 2027 · मासिक फाइलर

Details of outward supplies for monthly filers.

February 2027 · Non-resident taxpayers / ISD

Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).

February 2027 · QRMP

Invoice Furnishing Facility — upload B2B invoices for the first two months of the quarter so buyers can claim ITC.

Tax year 2026-27 · Taxpayers with liability ≥ ₹10,000

Cumulative 100% of estimated tax for the year.

February 2027 · Employers with 10+ employees

Pay employer (3.25%) and employee (0.75%) ESI contributions.

February 2027 · Employers with 20+ employees

Deposit EPF/EPS/EDLI contributions and file the Electronic Challan-cum-Return.

February 2027 · मासिक फाइलर

Summary return and tax payment for monthly filers. Late fee and 18% interest apply after this date.

February 2027 · QRMP

Monthly tax payment for QRMP taxpayers (first two months of the quarter).