What is a Compliance Calendar?
A compliance calendar is a structured, date-wise schedule that lists all statutory, regulatory, and tax-related obligations a business must comply with during a financial year. It acts as a single reference point for tracking due dates, forms, returns, and filings mandated under various Indian laws. A statutory compliance calendar focuses on mandatory obligations prescribed under laws such as the Companies Act, Income Tax Act, GST law, labour laws, and FEMA, helping businesses avoid penalties and regulatory action. A well-maintained compliance calendar ensures that no legal, tax, or regulatory requirement is missed.
Important change: The “Tax Year” under Income Tax Act 2025
From 01/04/2026, CBDT replaced FY and AY terminology with “Tax Year” (TY) under the Income Tax Act 2025. TY 2026-27 = 01/04/2026 to 31/03/2027. Government portals and forms are being progressively updated. Where official forms still carry FY/AY language, we use that; where updated, we use TY.
Scope of the Compliance Calendar for Business and Startups
A comprehensive business compliance calendar covers obligations across multiple regulatory frameworks, including:
- GST Compliance – GSTR-1, GSTR-3B, QRMP, composition returns, GST payments
- Income Tax Compliance – TDS/TCS, advance tax, income tax returns, tax audit reports
- ROC & MCA Compliance – AOC-4, MGT-7/7A, DIR-3 KYC/Web KYC, DPT-3, LLP filings
- Labour Law Compliance – PF, ESI, Professional Tax, POSH reporting
- Regulatory Compliance – SEBI disclosures, corporate governance filings
- Foreign Exchange & Trade Compliance – FEMA filings, FLA, ECB, IEC renewal under DGFT
Statutory Compliance Calendar FY 2026-27
Master Compliance Calendar (With Due Dates & Penalty)
| Due Date | Month / Period | Compliance Name | Applicable Form / Return | Governing Act / Law | Applicability (Who must file) | Penalty / Consequence |
| 7th | Every Month | TDS/TCS Deposit (Income Tax Compliance) | Challan | Income Tax Act, 1961 | All deductors & collectors | Interest @1–1.5% per month + penalty |
| 10th | Every Month | GST TDS Return | GSTR-7 | CGST Act, 2017 | GST TDS deductors | ₹100/day per Act (max ₹10,000) |
| 10th | Every Month | GST TCS Return (E-commerce) | GSTR-8 | CGST Act, 2017 | E-commerce operators | ₹100/day per Act (max ₹10,000) |
| 11th | Every Month | GST Outward Supplies (Monthly) | GSTR-1 | CGST Act, 2017 | Monthly GST filers | ₹200/day (CGST+SGST), max ₹10,000 |
| 13th | Every Month | GST Return – Non-Resident Taxable Person | GSTR-5 | CGST Act, 2017 | Non-resident GST registrants | Late fee + interest |
| 13th | Every Month | GST ISD Return | GSTR-6 | CGST Act, 2017 | Input Service Distributors | Late fee + interest |
| 13th | Quarterly Months | GST QRMP Outward Supplies | GSTR-1 (QRMP) | CGST Act, 2017 | QRMP taxpayers | Late fee + interest |
| 15th | Every Month | PF Contribution Payment | PF Challan / ECR | EPF Act, 1952 | Employers under EPF | Interest + damages up to 25% |
| 15th | Every Month | ESI Contribution Payment | ESI Challan | ESI Act, 1948 | Employers under ESI | Interest @12% + penalty |
| 15th | Jun / Sep / Dec / Mar | Advance Tax Payment | Challan | Income Tax Act, 1961 | Advance-tax liable taxpayers | Interest u/s 234B/234C |
| 18th | Quarterly Months | GST Composition Payment | CMP-08 | CGST Act, 2017 | Composition dealers | Late fee + interest |
| 20th | Every Month | GST Summary Return & Payment | GSTR-3B | CGST Act, 2017 | All regular GST taxpayers | ₹200/day, interest @18% |
| 22nd | Quarterly Months | GST QRMP GSTR-3B (Category X States) | GSTR-3B | CGST Act, 2017 | QRMP taxpayers | Late fee + interest |
| 24th | Quarterly Months | GST QRMP GSTR-3B (Category Y States) | GSTR-3B | CGST Act, 2017 | QRMP taxpayers | Late fee + interest |
| 25th | Quarterly Months | GST Job Work Reporting | ITC-04 | CGST Rules, 2017 | Applicable manufacturers | Late fee up to ₹50/day |
| 30th | Every Month | TDS Challan-cum-Statement (Property/Rent/Contract/Crypto) | 26QB / 26QC / 26QD / 26QE | Income Tax Act, 1961 | Specified deductors | ₹200/day (max TDS amount) |
| 30th / 31st | Every Month | Professional Tax Payment | State PT Challan | State PT Laws | Employers (state-wise) | State-specific penalty |
| 30 April & 31 Oct | Apr / Oct | MSME Outstanding Payment Return | MSME-1 | Companies Act, 2013 | Companies with MSME dues >45 days | ₹25,000 – ₹3,00,000 |
| 30 May | May | LLP Annual Return | LLP Form 11 | LLP Act, 2008 | LLPs | ₹100/day (no cap) |
| 30 Jun | June | Return of Deposits | DPT-3 | Companies Act, 2013 | Companies with deposits/loans | ₹5,000 + ₹500/day |
| 30 Jun | June | IEC Renewal / Update | IEC Update | DGFT / FTP | Importers & Exporters | IEC deactivation |
| 15 Jul | July | Foreign Liabilities & Assets Return | FLA Return | FEMA, 1999 | Companies with FDI/ODI | ₹7,500 per delay |
| 31 Jul | July | Income Tax Return (Non-Audit) | ITR Forms | Income Tax Act, 1961 | Individuals & entities (non-audit) | ₹1,000–₹5,000 late fee |
| Quarterly | Jul / Oct / Jan / May | TDS Return Filing | 24Q / 26Q / 27Q | Income Tax Act, 1961 | All deductors | ₹200/day |
| Quarterly | Jul / Oct / Jan / May | TCS Return Filing | 27EQ | Income Tax Act, 1961 | TCS collectors | ₹200/day |
| 30 Sep | September | DIN KYC Compliance | DIR-3 KYC | Companies Act Rules | DIN holders | DIN deactivation + ₹5,000 |
| 30 Sep | September | Annual General Meeting | AGM | Companies Act, 2013 | Companies (except OPC) | ₹1 lakh + ₹5,000/day |
| 30 Days from AGM | Post-AGM | Financial Statements Filing | AOC-4 | Companies Act, 2013 | Companies | ₹100/day (max ₹2 lakh) |
| 60 Days from AGM | Post-AGM | Annual Return Filing | MGT-7 / MGT-7A | Companies Act, 2013 | Companies | ₹100/day (max ₹2 lakh) |
| 15 Days from AGM | Post-AGM | Auditor Appointment | ADT-1 | Companies Act, 2013 | Companies | ₹25,000 – ₹5 lakh |
| First Board Meeting | April | Director Interest Disclosure | MBP-1 | Companies Act, 2013 | Directors | ₹1 lakh |
| Appointment Event | Event-based | Director Non-Disqualification | DIR-8 | Companies Act, 2013 | Directors | ₹50,000 |
| 180 Days from Incorporation | Event-based | Commencement of Business | INC-20A | Companies Act, 2013 | Newly incorporated companies | ₹50,000 + ₹1,000/day |
| Throughout Year | As Applicable | Board Meetings | Minutes / Records | Companies Act, 2013 | All companies | ₹25,000 per default |
| Along with AOC-4 | Post-AGM | CSR Reporting | CSR-2 | Companies Act, 2013 | CSR-applicable companies | ₹50,000 (company) |
| 31 Dec | December | Overseas Direct Investment Report | APR (ODI) | FEMA Regulations | ODI investors | ₹7,500 + per-day fee |
| 31 Jan | January | POSH Annual Report | POSH Report | POSH Act, 2013 | Employers with ≥10 employees | ₹50,00 |
Annual Compliance Requirements for FY 2026-27 – Month-by-Month
Here’s a detailed, month-by-month breakdown of critical compliance deadlines for the tax year(TY) 2026-27
April 2026
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Apr | Income Tax | Deposit TDS/TCS deducted/collected during March 2026 to the Central Government within the prescribed time. | Income Tax Act, 1961 |
| 10 Apr | GST | File GST TDS return for deductors reporting tax deducted under GST for the month. | GSTR-7 / CGST Act |
| 10 Apr | GST | File GST TCS return by e-commerce operators reporting supplies made and TCS collected for the month. | GSTR-8 / CGST Act |
| 11 Apr | GST | Report monthly outward supplies (B2B/B2C/exports) for taxpayers filing GSTR-1 monthly (generally non-QRMP). | GSTR-1 / CGST Act |
| 13 Apr | GST | File quarterly outward supplies under QRMP for Jan–Mar 2026 quarter. | GSTR-1 / CGST Act |
| 13 Apr | GST | File monthly return by Non-Resident Taxable Person for supplies made in India. | GSTR-5 / CGST Act |
| 13 Apr | GST | File monthly return by Input Service Distributor (ISD) for distribution of input tax credit to units. | GSTR-6 / CGST Act |
| 15 Apr | Labour Law | Deposit EPF (employee + employer contribution) for wages of March 2026. | EPF Act, 1952 |
| 15 Apr | Labour Law | Deposit ESI contribution for salary/wages of March 2026. | ESI Act, 1948 |
| 18 Apr | GST | Pay and file CMP-08 for composition taxpayers for the Jan–Mar 2026 quarter (statement-cum-challan). | CMP-08 / CGST Act |
| 20 Apr | GST | File GSTR-3B monthly summary return with tax payment and ITC utilization for the tax period. | GSTR-3B / CGST Act |
| 22/24 Apr | GST | File quarterly GSTR-3B for QRMP taxpayers (due date differs by category/state grouping as notified). | CGST Act |
| 25 Apr | GST | File ITC-04 disclosing goods/capital goods sent to job workers and received back for the relevant quarter/period. | ITC-04 / CGST Rules |
| 30 Apr | ROC | File half-yearly return for outstanding dues to Micro/Small enterprises (for the relevant half-year) by specified companies. | MSME-1 / MSMED Act |
| 30 Apr | Labour Law | Pay Professional Tax for the applicable period (exact due date varies state-wise). | State PT Acts |
May 2026
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 May | Income Tax | Deposit TDS/TCS deducted/collected during April 2026 within the due date. | Income Tax Act, 1961 |
| 10 May | GST | File GST TDS (GSTR-7) and GST TCS (GSTR-8) monthly returns for the tax period. | GSTR-7, GSTR-8 / CGST Act |
| 11 May | GST | File GSTR-1 (monthly) reporting outward supplies for the month (non-QRMP / monthly filers). | GSTR-1 / CGST Act |
| 13 May | GST | File returns for Non-Resident Taxable Persons and ISD for the month. | GSTR-5, GSTR-6 / CGST Act |
| 15 May | Labour Law | Deposit EPF and ESI contributions for wages of April 2026. | EPF Act / ESI Act |
| 15 May | Income Tax | Issue TDS certificates for property purchase/rent/contractor-type specified payments covered under relevant sections (as applicable). | Form 16B/16C/16D / Income Tax Act |
| 20 May | GST | File GSTR-3B monthly summary return with payment of GST liability and ITC set-off. | GSTR-3B / CGST Act |
| 30 May | Income Tax | File challan-cum-statement for TDS on specified transactions (property/rent/certain payments) for April 2026. | 26QB/26QC/26QD/26QE / Income Tax Act |
| 30 May | ROC | File LLP Annual Return for the relevant financial year as per LLP compliance timeline. | Form 11 / LLP Act |
| 30 May | ROC | File Reconciliation of Share Capital Audit Report for applicable unlisted public companies for the relevant half-year. | PAS-6 / Companies Act |
| 31 May | Income Tax | File quarterly TDS statements (Q4) for the quarter ending 31 March (as applicable to deductors). | 24Q/26Q/27Q / Income Tax Act |
| 31 May | Income Tax | File donation statement and issue donation certificates for eligible entities for the relevant FY. | Form 10BD/10BE / Income Tax Act |
| 31 May | Income Tax | File Statement of Financial Transactions (SFT) for specified entities (banks, mutual funds, registrars, companies with buybacks) for FY 2025-26. | Form 61A / Section 285BA, Income Tax Act |
June 2026
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Jun | Income Tax | Deposit TDS/TCS deducted/collected during May 2026. | Income Tax Act, 1961 |
| 10 Jun | GST | File monthly GSTR-7 (GST TDS) and GSTR-8 (GST TCS by e-commerce operators). | GSTR-7, GSTR-8 / CGST Act |
| 11 Jun | GST | File GSTR-1 (monthly) outward supplies statement for the month. | GSTR-1 / CGST Act |
| 13 Jun | GST | File GSTR-5 (NRTP) and GSTR-6 (ISD) monthly returns. | GSTR-5, GSTR-6 / CGST Act |
| 15 Jun | Income Tax | Pay 1st advance tax instalment for the financial year (generally 15% of estimated tax liability, as applicable). | Income Tax Act, 1961 |
| 15 Jun | Labour Law | Deposit EPF & ESI contributions for wages of May 2026. | EPF Act / ESI Act |
| 15 Jun | Income Tax | Issue annual Form 16 (salary) and Form 16A (non-salary TDS certificates) for the relevant FY where applicable. | Income Tax Act, 1961 |
| 20 Jun | GST | File GSTR-3B monthly return and discharge GST liability for the tax period. | GSTR-3B / CGST Act |
| 30 Jun | ROC | File return on deposits / exempt deposits and related transactions for the relevant FY. | DPT-3 / Companies Act |
| 30 Jun | DGFT | Complete IEC renewal / update as applicable under the prevailing Foreign Trade Policy requirements. | Foreign Trade Policy / DGFT |
| 30 Jun | ROC | Submit annual/periodic director disclosures and declarations for the new FY (as applicable). | MBP-1, DIR-8 / Companies Act |
July 2026
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Jul | Income Tax | Deposit TDS/TCS deducted/collected during June 2026. | Income Tax Act, 1961 |
| 10 Jul | GST | File GSTR-7 (GST TDS) and GSTR-8 (GST TCS) monthly returns. | GSTR-7, GSTR-8 / CGST Act |
| 11 Jul | GST | File GSTR-1 (monthly) outward supplies details for the month. | GSTR-1 / CGST Act |
| 13 Jul | GST | File QRMP GSTR-1 (quarterly) for outward supplies for Apr–Jun 2026 (Q1) by QRMP taxpayers. | GSTR-1 / CGST Act |
| 15 Jul | Labour Law | Deposit EPF & ESI contributions for wages of June 2026. | EPF Act / ESI Act |
| 15 Jul | Income Tax | File quarterly TCS statement for quarter ending 30 June 2026. | Form 27EQ / Income Tax Act |
| 20 Jul | GST | File GSTR-3B monthly summary return and pay GST. | GSTR-3B / CGST Act |
| 22/24 Jul | GST | File QRMP GSTR-3B (quarterly) for Apr–Jun 2026, due date depends on notified state category. | CGST Act |
| 31 Jul | Income Tax | File ITR (non-audit cases) for the relevant assessment year, where applicable. | Income Tax Act, 1961 |
| 31 Jul | Income Tax | File quarterly TDS statements (Q1) for quarter ending 30 June 2026 (as applicable). | 24Q/26Q/27Q / Income Tax Act |
| 31 Jul | FEMA | File FLA Return by eligible entities with FDI/ODI reporting obligations for the relevant FY. | FLA Return / FEMA |
August 2026
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Aug | Income Tax | Deposit TDS/TCS deducted/collected during July 2026. | Income Tax Act, 1961 |
| 10 Aug | GST | File monthly GSTR-7 and GSTR-8 returns (GST TDS/TCS). | GSTR-7, GSTR-8 / CGST Act |
| 11 Aug | GST | File GSTR-1 (monthly) reporting outward supplies for the month. | GSTR-1 / CGST Act |
| 13 Aug | GST | File GSTR-5 (NRTP) and GSTR-6 (ISD) for the tax period. | GSTR-5, GSTR-6 / CGST Act |
| 15 Aug | Labour Law | Deposit EPF & ESI contributions for wages of July 2026. | EPF Act / ESI Act |
| 15 Aug | Income Tax | Issue Form 16A (non-salary TDS certificate) for the quarter ending 30 June 2026, where applicable. | Form 16A / Income Tax Act |
| 20 Aug | GST | File GSTR-3B monthly return with GST payment and ITC utilization. | GSTR-3B / CGST Act |
September 2026
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Sep | Income Tax | Deposit TDS/TCS deducted/collected during August 2026. | Income Tax Act, 1961 |
| 10 Sep | GST | File GSTR-7 and GSTR-8 monthly GST TDS/TCS returns. | GSTR-7, GSTR-8 / CGST Act |
| 11 Sep | GST | File GSTR-1 (monthly) outward supplies for the month. | GSTR-1 / CGST Act |
| 15 Sep | Income Tax | Pay 2nd advance tax instalment for the financial year (generally 45% cumulative, as applicable). | Income Tax Act, 1961 |
| 15 Sep | Labour Law | Deposit EPF & ESI contributions for wages of August 2026. | EPF Act / ESI Act |
| 20 Sep | GST | File GSTR-3B monthly summary return and pay GST for the period. | GSTR-3B / CGST Act |
| 30 Sep | ROC | Hold Annual General Meeting (AGM) by companies as per statutory timeline (unless extension granted). | Companies Act, 2013 |
| 30 Sep | ROC | File DIR-3 KYC for eligible DIN holders to keep DIN active (where applicable). | DIR-3 KYC |
| 30 Sep | Income Tax | Submit Tax Audit Report for applicable assessees required to get accounts audited. | Form 3CA/3CB & 3CD / Income Tax Act |
October 2026
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Oct | Income Tax | Deposit TDS/TCS deducted/collected during September 2026. | Income Tax Act, 1961 |
| 11 Oct | GST | File GSTR-1 (monthly) outward supply details for the month. | GSTR-1 / CGST Act |
| 13 Oct | GST | File QRMP GSTR-1 (quarterly) for Jul–Sep 2026 (Q2) by QRMP taxpayers. | GSTR-1 / CGST Act |
| 15 Oct | Labour Law | Deposit EPF & ESI contributions for wages of September 2026. | EPF Act / ESI Act |
| 20 Oct | GST | File GSTR-3B monthly summary return and pay GST for the period. | GSTR-3B / CGST Act |
| 30 Oct | ROC | File MSME-1 half-yearly return for outstanding payments to Micro/Small enterprises for the relevant half-year. | MSME-1 / MSMED Act |
| 30 days from AGM | ROC | File company financial statements with ROC within 30 days of AGM (timeline based on actual AGM date). | AOC-4 / Companies Act |
November 2026
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Nov | Income Tax | Deposit TDS/TCS deducted/collected during October 2026. | Income Tax Act, 1961 |
| 11 Nov | GST | File GSTR-1 (monthly) outward supplies statement for the month. | GSTR-1 / CGST Act |
| 15 Nov | Labour Law | Deposit EPF & ESI contributions for wages of October 2026. | EPF Act / ESI Act |
| 20 Nov | GST | File GSTR-3B monthly return with tax payment and ITC utilization. | GSTR-3B / CGST Act |
| 29 Nov | ROC | File PAS-6 share capital reconciliation for applicable companies for the relevant half-year. | PAS-6 / Companies Act |
December 2026
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Dec | Income Tax | Deposit TDS/TCS deducted/collected during November 2026. | Income Tax Act, 1961 |
| 11 Dec | GST | File GSTR-1 (monthly) outward supply details for the month. | GSTR-1 / CGST Act |
| 15 Dec | Income Tax | Pay 3rd advance tax instalment (generally 75% cumulative, as applicable) for the financial year. | Income Tax Act, 1961 |
| 15 Dec | Labour Law | Deposit EPF & ESI contributions for wages of November 2026. | EPF Act / ESI Act |
| 20 Dec | GST | File GSTR-3B monthly summary return and pay GST. | GSTR-3B / CGST Act |
| 31 Dec | FEMA | File ODI Annual Performance Report (APR) where applicable for overseas investments as per reporting requirements. | FEMA Regulations |
January 2027
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Jan | Income Tax | Deposit TDS/TCS deducted/collected during December 2026. | Income Tax Act, 1961 |
| 11 Jan | GST | File GSTR-1 (monthly) outward supplies statement for the month. | GSTR-1 / CGST Act |
| 13 Jan | GST | File QRMP GSTR-1 (quarterly) for Oct–Dec 2026 (Q3) outward supplies. | GSTR-1 / CGST Act |
| 15 Jan | Labour Law | Deposit EPF & ESI contributions for wages of December 2026. | EPF Act / ESI Act |
| 18 Jan | GST | File and pay CMP-08 for composition taxpayers for Oct–Dec 2026 quarter. | CMP-08 / CGST Act |
| 20 Jan | GST | File GSTR-3B monthly return and discharge GST liability. | GSTR-3B / CGST Act |
| 31 Jan | Labour Law | Submit POSH Annual Report by applicable establishments/companies as per internal committee requirements and local rules (where applicable). | POSH Act |
February 2027
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Feb | Income Tax | Deposit TDS/TCS deducted/collected during January 2027. | Income Tax Act, 1961 |
| 11 Feb | GST | File GSTR-1 (monthly) outward supplies for the month. | GSTR-1 / CGST Act |
| 15 Feb | Labour Law | Deposit EPF & ESI contributions for wages of January 2027. | EPF Act / ESI Act |
| 20 Feb | GST | File GSTR-3B monthly summary return and pay GST. | GSTR-3B / CGST Act |
March 2027
| Due Date | Compliance Type | Description | Applicable Form / Act |
| 7 Mar | Income Tax | Deposit TDS/TCS deducted/collected during February 2027. | Income Tax Act, 1961 |
| 11 Mar | GST | File GSTR-1 (monthly) outward supplies statement for the month. | GSTR-1 / CGST Act |
| 15 Mar | Income Tax | Pay final advance tax instalment for the financial year (generally 100% cumulative, as applicable). | Income Tax Act, 1961 |
| 15 Mar | Labour Law | Deposit EPF & ESI contributions for wages of February 2027. | EPF Act / ESI Act |
| 20 Mar | GST | File GSTR-3B monthly return and pay GST liability for the period. | GSTR-3B / CGST Act |