Compliance Calendar 2026-27

Pay tax deducted or collected · Oct 2026

Outward supplies (sales) return · Oct 2026

Invoice Furnishing Facility (optional, B2B invoices) · Oct 2026

Summary return and tax payment · Oct 2026

Monthly tax payment for quarterly filers · Oct 2026

Annual return (60 days after the AGM) · FY 2025-26

Assumes the AGM is held on 30 September, the last day allowed.

Income tax return: transfer pricing cases · FY 2025-26 (AY 2026-27)

Pay tax deducted or collected · Nov 2026

Outward supplies (sales) return · Nov 2026

Invoice Furnishing Facility (optional, B2B invoices) · Nov 2026

3rd instalment · Tax Year 2026-27

At least 75% in total. Applies when tax after TDS is ₹10,000 or more.

Summary return and tax payment · Nov 2026

Monthly tax payment for quarterly filers · Nov 2026

Annual GST return · FY 2025-26

Mandatory above ₹2 crore turnover; optional below.

Pay tax deducted or collected · Dec 2026

Outward supplies (sales) return · Dec 2026

Quarterly outward supplies return · Oct-Dec 2026

Quarterly statement and tax payment · Oct-Dec 2026

Summary return and tax payment · Dec 2026

Quarterly summary return (22nd-day states) · Oct-Dec 2026

Due on the 22nd in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra & Nagar Haveli and Daman & Diu, Puducherry, Andaman & Nicobar, Lakshadweep.

Quarterly summary return (24th-day states) · Oct-Dec 2026

Due on the 24th in all other states and union territories, including Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, Bihar, West Bengal and the North-East.

Quarterly TDS statement (Forms 138, 140, 144) · Q3 (Oct-Dec), Tax Year 2026-27

Under the Income-tax Act, 2025, Form 138 replaces 24Q (salary), 140 replaces 26Q and 144 replaces 27Q.

Pay tax deducted or collected · Jan 2027

Outward supplies (sales) return · Jan 2027

Invoice Furnishing Facility (optional, B2B invoices) · Jan 2027

Summary return and tax payment · Jan 2027

Monthly tax payment for quarterly filers · Jan 2027

Pay tax deducted or collected · Feb 2027

Outward supplies (sales) return · Feb 2027

Invoice Furnishing Facility (optional, B2B invoices) · Feb 2027

Final instalment · Tax Year 2026-27

100% of the year's tax. Presumptive-tax businesses and professionals pay their whole advance tax by this date.

Summary return and tax payment · Feb 2027

Monthly tax payment for quarterly filers · Feb 2027

Outward supplies (sales) return · Mar 2027

Quarterly outward supplies return · Jan-Mar 2027

Quarterly statement and tax payment · Jan-Mar 2027

Summary return and tax payment · Mar 2027

Quarterly summary return (22nd-day states) · Jan-Mar 2027

Due on the 22nd in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra & Nagar Haveli and Daman & Diu, Puducherry, Andaman & Nicobar, Lakshadweep.

Quarterly summary return (24th-day states) · Jan-Mar 2027

Due on the 24th in all other states and union territories, including Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, Bihar, West Bengal and the North-East.

Annual return for composition dealers · FY 2026-27

Pay tax deducted or collected · Mar 2027

For March, TDS can be paid up to 30 April (TCS by 7 April).

Half-yearly return of dues to MSME suppliers · Oct 2026-Mar 2027

Only if payments to MSME suppliers are pending beyond 45 days.

Pay tax deducted or collected · Apr 2027

Outward supplies (sales) return · Apr 2027

Invoice Furnishing Facility (optional, B2B invoices) · Apr 2027

Summary return and tax payment · Apr 2027

Monthly tax payment for quarterly filers · Apr 2027

LLP annual return · FY 2026-27

Quarterly TDS statement (Forms 138, 140, 144) · Q4 (Jan-Mar), Tax Year 2026-27

Under the Income-tax Act, 2025, Form 138 replaces 24Q (salary), 140 replaces 26Q and 144 replaces 27Q.

Pay tax deducted or collected · May 2027

Outward supplies (sales) return · May 2027

Invoice Furnishing Facility (optional, B2B invoices) · May 2027

1st instalment · Tax Year 2027-28

At least 15% of the year's tax. Applies when tax after TDS is ₹10,000 or more.

Summary return and tax payment · May 2027

Monthly tax payment for quarterly filers · May 2027

Return of deposits and outstanding loans · As on 31 Mar 2027

Pay tax deducted or collected · Jun 2027

Outward supplies (sales) return · Jun 2027

Quarterly outward supplies return · Apr-Jun 2027

Quarterly statement and tax payment · Apr-Jun 2027

Summary return and tax payment · Jun 2027

Quarterly summary return (22nd-day states) · Apr-Jun 2027

Due on the 22nd in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra & Nagar Haveli and Daman & Diu, Puducherry, Andaman & Nicobar, Lakshadweep.

Quarterly summary return (24th-day states) · Apr-Jun 2027

Due on the 24th in all other states and union territories, including Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, Bihar, West Bengal and the North-East.

Income tax return: salaried and other non-business taxpayers · Tax Year 2026-27

Quarterly TDS statement (Forms 138, 140, 144) · Q1 (Apr-Jun), Tax Year 2027-28

Under the Income-tax Act, 2025, Form 138 replaces 24Q (salary), 140 replaces 26Q and 144 replaces 27Q.

Pay tax deducted or collected · Jul 2027

Outward supplies (sales) return · Jul 2027

Invoice Furnishing Facility (optional, B2B invoices) · Jul 2027

Summary return and tax payment · Jul 2027

Monthly tax payment for quarterly filers · Jul 2027

Income tax return: business or profession, no audit · Tax Year 2026-27

Pay tax deducted or collected · Aug 2027

Outward supplies (sales) return · Aug 2027

Invoice Furnishing Facility (optional, B2B invoices) · Aug 2027

2nd instalment · Tax Year 2027-28

At least 45% in total. Applies when tax after TDS is ₹10,000 or more.

Summary return and tax payment · Aug 2027

Monthly tax payment for quarterly filers · Aug 2027

Tax audit report by the chartered accountant · Tax Year 2026-27

Pay tax deducted or collected · Sep 2027

Outward supplies (sales) return · Sep 2027

Quarterly outward supplies return · Jul-Sep 2027

Auditor appointment (15 days after the AGM) · FY 2026-27

Needed when an auditor is appointed or re-appointed at the AGM.

Quarterly statement and tax payment · Jul-Sep 2027

Summary return and tax payment · Sep 2027

Quarterly summary return (22nd-day states) · Jul-Sep 2027

Due on the 22nd in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra & Nagar Haveli and Daman & Diu, Puducherry, Andaman & Nicobar, Lakshadweep.

Quarterly summary return (24th-day states) · Jul-Sep 2027

Due on the 24th in all other states and union territories, including Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, Bihar, West Bengal and the North-East.

Financial statements (30 days after the AGM) · FY 2026-27

Assumes the AGM is held on 30 September, the last day allowed.

Statement of Account & Solvency · FY 2026-27

Income tax return: companies, LLPs and other audit cases · Tax Year 2026-27

Quarterly TDS statement (Forms 138, 140, 144) · Q2 (Jul-Sep), Tax Year 2027-28

Under the Income-tax Act, 2025, Form 138 replaces 24Q (salary), 140 replaces 26Q and 144 replaces 27Q.

Half-yearly return of dues to MSME suppliers · Apr-Sep 2027

Only if payments to MSME suppliers are pending beyond 45 days.

Pay tax deducted or collected · Oct 2027

Outward supplies (sales) return · Oct 2027

Invoice Furnishing Facility (optional, B2B invoices) · Oct 2027

Summary return and tax payment · Oct 2027

Monthly tax payment for quarterly filers · Oct 2027

Annual return (60 days after the AGM) · FY 2026-27

Assumes the AGM is held on 30 September, the last day allowed.

Income tax return: transfer pricing cases · Tax Year 2026-27