XYZ & Associates CA
XYZ & Associates CA
A comprehensive reference of important compliance deadlines under various statutes for FY 2026-27.
Key deadlines under the Income Tax Act, 1961 for the assessment year 2026-27.
| Due Date | Compliance Requirement | Applicable To |
|---|---|---|
| 31 Jul 2026 | Filing of Income Tax Return (ITR) for individuals, HUFs, AOPs, BOIs | Non-audit assesses |
| 15 Sep 2026 | Due date for payment of second instalment of Advance Tax | All taxpayers |
| 30 Sep 2026 | Filing of audit reports under section 44AB (Tax Audit) | Audit cases |
| 31 Oct 2026 | Filing of ITR for assesses requiring audit under section 44AB | Audit cases |
| 15 Dec 2026 | Due date for payment of third instalment of Advance Tax | All taxpayers |
| 31 Oct 2026 | Filing of ITR for assesses requiring TP report under section 92E | Transfer pricing cases |
| 30 Nov 2026 | Filing of Transfer Pricing Report (Form 3CEB) | International transactions |
| 31 Mar 2027 | Due date for payment of fourth instalment of Advance Tax | All taxpayers |
Monthly and quarterly compliance deadlines under the GST regime.
| Due Date | Compliance Requirement | Applicable To |
|---|---|---|
| 10th of next month | GSTR-7 (TDS return) | Government deductor |
| 11th of next month | GSTR-8 (TCS return) | E-commerce operators |
| 13th of next month | GSTR-1 (Monthly) - Details of outward supplies | Turnover > Rs. 5 Cr |
| 20th of next month | GSTR-3B (Monthly) - Summary return & payment | Turnover > Rs. 5 Cr |
| 13th of month following quarter | GSTR-1 (Quarterly) - Details of outward supplies | Turnover ≤ Rs. 5 Cr |
| 24th of month following quarter | GSTR-3B (Quarterly) - Summary return & payment | Turnover ≤ Rs. 5 Cr (QRMP) |
| 30 Apr 2027 | GSTR-9 - Annual Return | Regular taxpayers |
| 30 Apr 2027 | GSTR-9C - Reconciliation Statement | Audit cases |
Deadlines for tax deduction at source and tax collection at source compliance.
| Due Date | Compliance Requirement | Applicable To |
|---|---|---|
| 7th of every month | Payment of TDS/TCS deducted/collected in previous month | All deductors |
| 14 May 2026 | Filing of Form 24Q (Q4) - TDS on salaries | Employers |
| 15 May 2026 | Filing of Form 26Q (Q4) - TDS on non-salary payments | All deductors |
| 15 May 2026 | Filing of Form 27Q (Q4) - TDS on payments to non-residents | All deductors |
| 31 May 2026 | Issuance of Form 16 (Salary TDS certificate) | Employers |
| 15 Jun 2026 | Filing of Form 24Q (Q1) - TDS on salaries | Employers |
| 30 Jun 2026 | Issuance of Form 16A (Non-salary TDS certificate) | All deductors |
Annual and event-based compliance deadlines under the Companies Act, 2013.
| Due Date | Compliance Requirement | Applicable To |
|---|---|---|
| Within 30 days of appointment | DIR-12 - Filing of director appointment/resignation | All companies |
| Within 30 days of AGM | MGT-7 - Filing of Annual Return | All companies |
| Within 30 days of AGM | AOC-4 - Filing of Financial Statements | All companies |
| 30 Oct 2026 | DPT-3 - Return of deposits or particulars exempt from deposits | All companies |
| 30 Oct 2026 | MGT-14 - Filing of board resolutions (within 30 days of passing) | All companies |
| 30 Sep 2026 | MSME-1 - Half-yearly return on outstanding dues to MSMEs | Companies with MSME dues |
| 30 Apr 2027 | No default CMP (Certified Compliance Management) | Listed companies |
Disclaimer: The above due dates are for general guidance only. Specific due dates may vary based on individual circumstances, notifications, and amendments by regulatory authorities. Please consult with our team for personalised compliance planning.