We are a premier Corporate Services firm providing comprehensive Business Advisory, Corporate Registration, Statutory Compliance, and Financial Management Consultancy services.
Authoritative month-by-month statutory deadlines for Private Limited Companies, LLPs, Partnership Firms, and Proprietorships. Track MCA21 ROC filings, CBDT Income Tax return due dates, Section 194T partner TDS deadlines, Advance Tax installments, and monthly GST settlements with exact penalty safeguards.
March TDS, GSTR-4, Advance Tax 1, LLP Form 11, DPT-3
Non-Audit ITRs, Sec 44AB Tax Audit, Advance Tax 2, DIR-3 KYC
AOC-4 Ext (31 Dec), Corporate ITR-6, GSTR-9/9C, LLP Form 8
MGT-7 Ext (31 Jan), Sec 194T Partner TDS, 4th Adv Tax, LUT
Filing of B2B sales invoices, export supplies, debit/credit notes for March. Directly feeds into buyers' auto-drafted GSTR-2B.
Consolidated quarterly reporting of outward supplies for small businesses enrolled in the Quarterly Return Monthly Payment scheme.
Self-assessed payment challan for tax on turnover (1% traders/manufacturers, 5% restaurants, 6% service providers) for Jan–Mar.
Summary return for claiming 2B-matched Input Tax Credit (ITC) and paying net output GST liability for March via electronic cash ledger.
Quarterly net tax settlement and finalized ITC claim for Q4 (Jan–Mar) for Category 1 state taxpayers.
Quarterly net tax settlement and finalized ITC claim for Q4 (Jan–Mar) for Category 2 state taxpayers.
Mandatory annual statutory return summarizing outward supplies, inward reverse charge purchases, and consolidated tax paid for the entire FY 2025-26.
Statutory extended deadline for remitting tax deducted at source during March across Contractor Code 1023/1024 (old 194C), Rent Code 1008/1009 (old 194I), Professional Code 1027 (old 194J), and Partner Remuneration Section 393(1) (old 194T). Paid via Challan ITNS 281N on e-Pay Tax.
Monthly statutory deposit of TDS deducted during April on salaries (Payment Code 1002), contracts (Code 1023/1024), rent (Code 1008/1009), and professional fees (Code 1027) via e-Pay Tax CRN.
Reporting outward B2B & B2C supply invoices generated during April.
Facility allowing QRMP taxpayers to upload B2B invoices up to ₹50 Lakhs for April so recipients can claim monthly input tax credit in GSTR-2B.
Net GST calculation, ITC auto-reconciliation, and cash ledger settlement.
Payment of self-assessed tax or 35% fixed sum method challan for April under the QRMP scheme.
Electronic summary of partners, designated partners, total contribution received, and statutory changes filed within 60 days of financial year end.
Consolidation of PAN-wise deductions, Challan ITNS 281N mappings, and 4-digit payment codes for Q4. Filed as Form 138 (salaries) and Form 140 (resident non-salary).
Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees.
Filing outward supplies for May.
Upload B2B sales invoices up to ₹50 Lakhs for May for immediate recipient ITC claim.
Mandatory deposit of at least 15% of estimated income tax liability for Tax Year 2026-27. Paid electronically via Challan ITNS 280 under Minor Head 100 (Advance Tax).
Download TRACES digitally signed Part A and Part B of Form 16 and furnish to employees and vendors for individual ITR filing.
Net GST calculation, ITC auto-reconciliation, and cash ledger settlement for May.
Payment of second month tax (35% fixed sum or self-assessed liability) for Q1 under QRMP.
Comprehensive statutory disclosure of all outstanding loans, director advances, and receipts of money not treated as deposits as of 31st March.
Monthly statutory deposit of TDS deducted during June using 4-digit codes on e-Pay Tax.
Reporting outward B2B & B2C supply invoices generated during June.
Consolidated quarterly return of outward supplies for April–June under the QRMP scheme.
Self-assessed tax deposit for April to June.
Net tax liability discharge and ITC reconciliation for June.
Quarterly return filing and final tax discharge for April–June.
Quarterly return filing and final tax discharge for April–June.
Annual statutory disclosure of gross taxable income, business earnings, capital gains, and deduction claims under the new Tax Year framework.
Filing quarterly PAN-mapped details of tax deducted during Q1 including salaries, vendor contracts (Code 1023/1024), rent (Code 1008/1009), and professional fees (Code 1027).
Statutory deposit of tax deducted at source during July.
Reporting outward B2B & B2C supply invoices generated during July.
Upload B2B sales invoices up to ₹50 Lakhs for July to enable recipient ITC in GSTR-2B.
Discharge of net tax liability and 2B-matched ITC claim for July.
Payment of first month tax liability (35% fixed sum or self-assessed) for Q2.
Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees.
Outward supply reporting for August.
Upload B2B sales invoices for August.
Cumulative payment of at least 45% of total estimated annual tax after accounting for TDS credits via Challan ITNS 280 Minor Head 100.
Net GST calculation, ITC auto-reconciliation, and cash ledger settlement for August.
Payment of second month tax liability for Q2.
Mandatory digital verification of director email, mobile number, and personal details using Class 3 DSC.
Statutory certification by a practicing Chartered Accountant detailing depreciation schedules, Section 40A(3) cash disallowances, Section 43B statutory dues, and partner remuneration limits under Section 40(b).
Statutory monthly deposit of TDS on salary, contracts, rent, and professional fees.
Reporting outward B2B & B2C supply invoices generated during September.
Consolidated quarterly reporting of outward supplies for July–September under QRMP.
Self-assessed tax deposit for July to September.
Net tax liability discharge and ITC claim for September.
Quarterly net tax settlement and ITC claim for July–September.
Quarterly net tax settlement and ITC claim for July–September.
Half-yearly statutory declaration detailing inputs/capital goods dispatched to and received back from job workers during April to September.
Submission of Audited Financial Statements, Balance Sheet, P&L, Directors' Report, and Statutory Auditor's Report adopted at AGM. Standard timeline is 30 days from AGM.
Declaration of financial solvency, balance sheet, profit and loss statement signed by designated partners and certified by a CA/CS/CMA.
Statutory submission of balance sheet, profit & loss statement, corporate tax rate opt-in (Section 115BAA @ 22%), and MAT calculations under Section 115JB.
Detailed PAN-mapped statements of tax deducted during Q2 including contractor, rent, professional, and partner TDS.
Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees.
Reporting outward B2B & B2C supply invoices generated during October.
Upload B2B sales invoices up to ₹50 Lakhs for October for immediate buyer ITC claim.
Discharge of net tax liability and 2B-matched ITC claim for October.
Payment of first month tax liability for Q3.
Comprehensive statutory record of shareholding patterns, board meetings, director remuneration, and legal compliance. Standard timeline is 60 days from AGM.
Certification by an independent Chartered Accountant proving arm's length pricing methodology.
Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees.
Reporting outward B2B & B2C supply invoices generated during November.
Upload B2B sales invoices for November.
Cumulative payment of at least 75% of total estimated annual tax liability via Challan ITNS 280 Minor Head 100.
Net tax liability discharge and ITC claim for November.
Payment of second month tax liability for Q3.
Final extended statutory deadline without additional fees for filing Form AOC-4, AOC-4 (CFS), AOC-4 (XBRL), and AOC-4 NBFC. Standard ₹100/day late fee waived up to this date.
Consolidation of entire financial year outward supplies, matched ITC, tax paid, and reversal of ineligible credit.
Final statutory window to submit revised or belated returns. After 31st December, returns can only be filed under Section 139(8A) Updated Return (ITR-U) with heavy 25%–50% additional tax penalties.
Statutory monthly deposit of TDS on salary, contracts, rent, and professional fees.
Outward supply invoice reporting for December.
Quarterly statement of outward supplies for October–December under QRMP scheme.
Self-assessed tax deposit for October to December.
Net tax liability discharge and ITC claim for December.
Quarterly return filing and final tax discharge for October–December.
Quarterly return filing and final tax discharge for October–December.
Final extended statutory deadline without additional fees for filing Form MGT-7 and MGT-7A for FY 2025-26. Standard ₹100/day late fee waived up to this date.
Filing quarterly PAN-mapped details of tax deducted during Q3 across salary and resident non-salary transactions.
Monthly statutory deposit of TDS deducted during January.
Reporting outward B2B & B2C supply invoices generated during January.
Upload B2B sales invoices up to ₹50 Lakhs for January for recipient ITC in GSTR-2B.
Discharge of net tax liability and 2B-matched ITC claim for January.
Payment of first month tax liability for Q4.
Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees.
Outward supply reporting for February.
Upload B2B sales invoices for February.
Final advance tax installment discharging 100% of estimated annual income tax dues. Presumptive taxpayers pay full 100% liability in this single installment.
Net GST calculation, ITC auto-reconciliation, and cash ledger settlement for February.
Payment of second month tax liability for Q4.
Mandatory 10% TDS deduction on aggregate remuneration, salary, or interest credited to any partner exceeding ₹20,000 in the financial year. Requires deed clause checks, partner PAN verification, and Form 140 quarterly reporting.
Online submission of Letter of Undertaking on the GST portal for export supplies without payment of integrated tax for the ensuing financial year.
Consolidated tabular register of all 70+ statutory due dates across MCA21, CBDT Income Tax, and CBIC GST.
| Due Date | Form / Challan | Statutory Subject & Scope | Act & Authority | Applicable Entities | Penalty Safeguard | Action |
|---|---|---|---|---|---|---|
| 11th April 2026 April 2026 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for March Filing of B2B sales invoices, export supplies, debit/credit notes for March. Directly feeds into buyers' auto-drafted GSTR-2B. | Section 37 & Rule 59 CBIC & GSTN | All regular monthly GST taxpayers with turnover > ₹5 Crores or non-QRMP taxpayers. | Statutory late fee of ₹50 per day (₹20/day for Nil returns) under Section 47. Default blocks recipient input tax credit. | File |
| 13th April 2026 April 2026 | GSTR-1 (QRMP Quarterly) GST | Quarterly Statement of Outward Supplies for Q4 (Jan – Mar) Consolidated quarterly reporting of outward supplies for small businesses enrolled in the Quarterly Return Monthly Payment scheme. | Section 37 & Rule 59(1) CBIC & GSTN | Small taxpayers under the QRMP Scheme with aggregate turnover up to ₹5 Crores. | Late fee under Section 47. Inability of buyers to claim Q4 ITC in time for annual reconciliations. | File |
| 18th April 2026 April 2026 | CMP-08 GST | Quarterly Statement & Tax Payment for Composition Scheme (Q4) Self-assessed payment challan for tax on turnover (1% traders/manufacturers, 5% restaurants, 6% service providers) for Jan–Mar. | Section 10 & Rule 62 CBIC & GSTN | All businesses registered under GST Section 10 Composition Scheme. | Mandatory 18% per annum interest under Section 50. Consecutive non-filing revokes composition status. | File |
| 20th April 2026 April 2026 | GSTR-3B (Monthly) GST | Monthly Self-Assessed Tax Return & Cash Ledger Settlement for March Summary return for claiming 2B-matched Input Tax Credit (ITC) and paying net output GST liability for March via electronic cash ledger. | Section 39 & Rule 61 CBIC & GSTN | All regular taxpayers with turnover > ₹5 Crores or opted for monthly filing. | Late fee of ₹50/day (₹20 for Nil) under Section 47 + 18% per annum interest under Section 50. Default blocks E-Way Bill generation under Rule 138E. | File |
| 22nd April 2026 April 2026 | GSTR-3B (QRMP - Category 1) GST | Quarterly Summary Tax Return for Q4 (Category 1 States) Quarterly net tax settlement and finalized ITC claim for Q4 (Jan–Mar) for Category 1 state taxpayers. | Section 39 & Rule 61(1) CBIC & GSTN | QRMP taxpayers in Maharashtra, Gujarat, Karnataka, Tamil Nadu, Kerala, MP, Goa, Andhra Pradesh, Telangana, Chhattisgarh, Daman & Diu, Puducherry. | Late fee under Section 47 + 18% p.a. interest on net cash shortfall. | File |
| 24th April 2026 April 2026 | GSTR-3B (QRMP - Category 2) GST | Quarterly Summary Tax Return for Q4 (Category 2 States) Quarterly net tax settlement and finalized ITC claim for Q4 (Jan–Mar) for Category 2 state taxpayers. | Section 39 & Rule 61(1) CBIC & GSTN | QRMP taxpayers in Punjab, Haryana, Rajasthan, UP, Delhi, Bihar, West Bengal, Uttarakhand, Himachal Pradesh, J&K, Odisha, Assam, etc. | Late fee under Section 47 + 18% p.a. interest. | File |
| 30th April 2026 April 2026 | GSTR-4 (Annual) GST | Annual Return for Composition Scheme Taxpayers for FY 2025-26 Mandatory annual statutory return summarizing outward supplies, inward reverse charge purchases, and consolidated tax paid for the entire FY 2025-26. | Section 39(2) & Rule 62 CBIC & GSTN | All composition dealers registered under Section 10. | Statutory late fee of ₹50 per day under Section 47 (maximum ₹2,000 for regular, ₹500 for Nil returns). | File |
| 30th April 2026 April 2026 | Challan ITNS 281N Income Tax & TDS | Deposit of TDS / TCS for March (TIN 2.0 CRN System) Statutory extended deadline for remitting tax deducted at source during March across Contractor Code 1023/1024 (old 194C), Rent Code 1008/1009 (old 194I), Professional Code 1027 (old 194J), and Partner Remuneration Section 393(1) (old 194T). Paid via Challan ITNS 281N on e-Pay Tax. | Section 392 (Salaries), Section 393(1) (Residents) & Rule 218 Central Board of Direct Taxes (CBDT) | All corporate, LLP, and commercial deductors remitting tax deducted on March bookings. | Mandatory 1.5% per month penal interest from date of deduction under Section 201(1A), plus 30% business expenditure disallowance under Section 40(a)(ia). | File |
| 7th May 2026 May 2026 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for April Deductions Monthly statutory deposit of TDS deducted during April on salaries (Payment Code 1002), contracts (Code 1023/1024), rent (Code 1008/1009), and professional fees (Code 1027) via e-Pay Tax CRN. | Section 392 & Section 393(1) Central Board of Direct Taxes (CBDT) | All entities deducting tax at source during April. | 1.5% per month interest under Section 201(1A) from the date of deduction to date of actual deposit. | File |
| 11th May 2026 May 2026 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for April Reporting outward B2B & B2C supply invoices generated during April. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Sec 47, buyer reconciliation failure. | File |
| 13th May 2026 May 2026 | IFF (Invoice Furnishing Facility) GST | Optional B2B Invoice Upload for Month 1 (April) under QRMP Facility allowing QRMP taxpayers to upload B2B invoices up to ₹50 Lakhs for April so recipients can claim monthly input tax credit in GSTR-2B. | Rule 59(2) CBIC & GSTN | Small taxpayers enrolled in QRMP Scheme wishing to pass ITC to B2B buyers. | If missed, invoices can only be uploaded in the next month's IFF or in the quarterly GSTR-1, delaying buyer ITC claims. | File |
| 20th May 2026 May 2026 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for April Net GST calculation, ITC auto-reconciliation, and cash ledger settlement. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Interest @ 18% p.a. + Section 47 late fee. | File |
| 25th May 2026 May 2026 | Challan PMT-06 (QRMP) GST | Monthly Tax Payment Challan for April (Month 1 of Q1) Payment of self-assessed tax or 35% fixed sum method challan for April under the QRMP scheme. | Rule 61(1) & Rule 87 CBIC & GSTN | Taxpayers enrolled in QRMP Scheme. | Interest @ 18% per annum under Section 50 on net tax unpaid from 26th May until date of payment. | File |
| 30th May 2026 May 2026 | LLP Form 11 MCA & ROC | Annual Return of Limited Liability Partnership (LLP) Electronic summary of partners, designated partners, total contribution received, and statutory changes filed within 60 days of financial year end. | Section 35 & Rule 25(1) Ministry of Corporate Affairs (MCA21 V3) | Mandatory for every registered LLP in India irrespective of turnover or business activity. | Strict uncapped penalty of ₹100 per day of default under Section 35(2), rendering dormant LLPs liable for thousands in additional government fees. | File |
| 31st May 2026 May 2026 | Form 138 (Salary) & Form 140 (Non-Salary) Income Tax & TDS | Quarterly TDS Return Filing for Q4 (January – March) Consolidation of PAN-wise deductions, Challan ITNS 281N mappings, and 4-digit payment codes for Q4. Filed as Form 138 (salaries) and Form 140 (resident non-salary). | Section 392, 393 & Rule 219 (formerly 24Q/26Q) Central Board of Direct Taxes (CBDT) | All deductors of tax at source across salary, vendor contracts, professional fees, and partner remuneration. | Late filing fee of ₹200 per day under Section 234E up to the TDS amount, plus prosecution notice and penalty up to ₹1,00,000 under Section 271H. | File |
| 7th June 2026 June 2026 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for May Deductions Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting May TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th June 2026 June 2026 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for May Filing outward supplies for May. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47. | File |
| 13th June 2026 June 2026 | IFF (Invoice Furnishing Facility) GST | Optional B2B Invoice Upload for Month 2 (May) under QRMP Upload B2B sales invoices up to ₹50 Lakhs for May for immediate recipient ITC claim. | Rule 59(2) CBIC & GSTN | QRMP taxpayers wishing to pass ITC on May sales. | Delay in buyer ITC credit. | File |
| 15th June 2026 June 2026 | Challan ITNS 280 (Minor Head 100) Advance Tax | 1st Installment of Advance Tax (15% for Tax Year 2026-27) Mandatory deposit of at least 15% of estimated income tax liability for Tax Year 2026-27. Paid electronically via Challan ITNS 280 under Minor Head 100 (Advance Tax). | Section 208 & 211 Central Board of Direct Taxes (CBDT) | All assessees whose estimated annual tax liability exceeds ₹10,000. | Mandatory penal interest @ 1% per month for 3 months under Section 234C on the shortfall. | File |
| 15th June 2026 June 2026 | Form 16 / 16A Income Tax & TDS | Issuance of Annual TDS Certificate to Deductees (Tax Year 2025-26) Download TRACES digitally signed Part A and Part B of Form 16 and furnish to employees and vendors for individual ITR filing. | Section 392 & Section 203 Central Board of Direct Taxes (CBDT) | All employers and business entities deducting TDS. | Statutory penalty of ₹100 per day of delay under Section 272A(2)(g). | File |
| 20th June 2026 June 2026 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for May Net GST calculation, ITC auto-reconciliation, and cash ledger settlement for May. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Interest @ 18% p.a. + Section 47 late fee. | File |
| 25th June 2026 June 2026 | Challan PMT-06 (QRMP) GST | Monthly Tax Payment Challan for May (Month 2 of Q1) Payment of second month tax (35% fixed sum or self-assessed liability) for Q1 under QRMP. | Rule 61(1) & Rule 87 CBIC & GSTN | Taxpayers enrolled in QRMP Scheme. | Interest @ 18% p.a. on tax paid after 25th. | File |
| 30th June 2026 June 2026 | Form DPT-3 MCA & ROC | Annual Return of Deposits & Exempted Loans / Promoter Advances Comprehensive statutory disclosure of all outstanding loans, director advances, and receipts of money not treated as deposits as of 31st March. | Section 73 & Rule 16 Ministry of Corporate Affairs (MCA21) | Every Company (Private, Public, OPC) other than Government companies and banking institutions. | Company fine up to ₹1 Crore and default officers liable for imprisonment up to 7 years or fine up to ₹25 Lakhs under Section 76A. | File |
| 7th July 2026 July 2026 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for June Deductions Monthly statutory deposit of TDS deducted during June using 4-digit codes on e-Pay Tax. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting June TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th July 2026 July 2026 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for June Reporting outward B2B & B2C supply invoices generated during June. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47. | File |
| 13th July 2026 July 2026 | GSTR-1 (QRMP Quarterly) GST | Quarterly Statement of Outward Supplies for Q1 (April – June) Consolidated quarterly return of outward supplies for April–June under the QRMP scheme. | Section 37 & Rule 59(1) CBIC & GSTN | Small taxpayers enrolled in QRMP Scheme with turnover up to ₹5 Crores. | Late fee under Section 47, buyer ITC restriction. | File |
| 18th July 2026 July 2026 | CMP-08 GST | Quarterly Statement & Tax for Composition Scheme (Q1) Self-assessed tax deposit for April to June. | Section 10 & Rule 62 CBIC & GSTN | Composition scheme businesses. | Interest @ 18% p.a. + default disqualification. | File |
| 20th July 2026 July 2026 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for June Net tax liability discharge and ITC reconciliation for June. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47 + 18% p.a. interest. | File |
| 22nd July 2026 July 2026 | GSTR-3B (QRMP - Category 1) GST | Quarterly Summary Tax Return for Q1 (Category 1 States) Quarterly return filing and final tax discharge for April–June. | Section 39 & Rule 61(1) CBIC & GSTN | QRMP taxpayers in Maharashtra, Gujarat, Karnataka, Tamil Nadu, Kerala, MP, Goa, AP, Telangana, etc. | Late fee under Section 47 + interest. | File |
| 24th July 2026 July 2026 | GSTR-3B (QRMP - Category 2) GST | Quarterly Summary Tax Return for Q1 (Category 2 States) Quarterly return filing and final tax discharge for April–June. | Section 39 & Rule 61(1) CBIC & GSTN | QRMP taxpayers in Punjab, Haryana, Rajasthan, UP, Delhi, Bihar, West Bengal, etc. | Late fee under Section 47 + interest. | File |
| 31st July 2026 July 2026 | ITR-1 / ITR-2 / ITR-3 / ITR-4 Income Tax & TDS | Annual Income Tax Return (ITR) for Non-Audit Assessees Annual statutory disclosure of gross taxable income, business earnings, capital gains, and deduction claims under the new Tax Year framework. | Section 139(1) for Tax Year 2026-27 Central Board of Direct Taxes (CBDT) | Salaried individuals, HUFs, Section 44AD/44ADA presumptive taxpayers, and non-audit partnership firms. | Late fee up to ₹5,000 under Section 234F, penal interest @ 1% per month under Section 234A, forfeiture of business and capital loss carry-forward rights. | File |
| 31st July 2026 July 2026 | Form 138 & Form 140 Income Tax & TDS | Quarterly TDS Return Filing for Q1 (April – June) Filing quarterly PAN-mapped details of tax deducted during Q1 including salaries, vendor contracts (Code 1023/1024), rent (Code 1008/1009), and professional fees (Code 1027). | Section 392 & Section 393(1) Central Board of Direct Taxes (CBDT) | All entities deducting tax at source. | Mandatory fee of ₹200 per day under Section 234E. | File |
| 7th August 2026 August 2026 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for July Deductions Statutory deposit of tax deducted at source during July. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting July TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th August 2026 August 2026 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for July Reporting outward B2B & B2C supply invoices generated during July. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Sec 47, buyer ITC restriction. | File |
| 13th August 2026 August 2026 | IFF (Invoice Furnishing Facility) GST | Optional B2B Invoice Upload for Month 1 (July) under QRMP Upload B2B sales invoices up to ₹50 Lakhs for July to enable recipient ITC in GSTR-2B. | Rule 59(2) CBIC & GSTN | Small taxpayers in QRMP wishing to pass ITC on July invoices. | Delays recipient credit to next quarter. | File |
| 20th August 2026 August 2026 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for July Discharge of net tax liability and 2B-matched ITC claim for July. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Interest @ 18% p.a. + Section 47 late fee. | File |
| 25th August 2026 August 2026 | Challan PMT-06 (QRMP) GST | Monthly Tax Payment Challan for July (Month 1 of Q2) Payment of first month tax liability (35% fixed sum or self-assessed) for Q2. | Rule 61(1) & Rule 87 CBIC & GSTN | QRMP taxpayers. | Interest @ 18% p.a. from 26th August. | File |
| 7th September 2026 September 2026 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for August Deductions Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting August TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th September 2026 September 2026 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for August Outward supply reporting for August. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47. | File |
| 13th September 2026 September 2026 | IFF (Invoice Furnishing Facility) GST | Optional B2B Invoice Upload for Month 2 (August) under QRMP Upload B2B sales invoices for August. | Rule 59(2) CBIC & GSTN | QRMP taxpayers. | Delay in buyer ITC credit. | File |
| 15th September 2026 September 2026 | Challan ITNS 280 (Minor Head 100) Advance Tax | 2nd Installment of Advance Tax (45% Cumulative for TY 2026-27) Cumulative payment of at least 45% of total estimated annual tax after accounting for TDS credits via Challan ITNS 280 Minor Head 100. | Section 208 & 211 Central Board of Direct Taxes (CBDT) | All corporate, partnership, and individual assessees with estimated tax > ₹10,000. | Penal interest @ 1% per month under Section 234C on deficit payment. | File |
| 20th September 2026 September 2026 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for August Net GST calculation, ITC auto-reconciliation, and cash ledger settlement for August. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Interest @ 18% p.a. + Section 47 late fee. | File |
| 25th September 2026 September 2026 | Challan PMT-06 (QRMP) GST | Monthly Tax Payment Challan for August (Month 2 of Q2) Payment of second month tax liability for Q2. | Rule 61(1) & Rule 87 CBIC & GSTN | QRMP taxpayers. | Interest @ 18% p.a. from 26th September. | File |
| 30th September 2026 September 2026 | DIR-3 KYC / DIR-3 KYC Web MCA & ROC | Annual KYC Verification for Company Directors & Designated Partners Mandatory digital verification of director email, mobile number, and personal details using Class 3 DSC. | Rule 12A of Companies Rules, 2014 Ministry of Corporate Affairs (MCA21 V3) | Every individual holding an approved Director Identification Number (DIN / DPIN) allotted on or before 31st March. | Instant deactivation of DIN with status marked 'Deactivated due to non-filing of DIR-3 KYC'. Re-activation requires ₹5,000 statutory government penalty per director. | File |
| 30th September 2026 September 2026 | Form 3CA / 3CB & Form 3CD Income Tax & TDS | Statutory Tax Audit Report Submission under Section 44AB Statutory certification by a practicing Chartered Accountant detailing depreciation schedules, Section 40A(3) cash disallowances, Section 43B statutory dues, and partner remuneration limits under Section 40(b). | Section 44AB & Rule 221 Central Board of Direct Taxes (CBDT) | Businesses with turnover > ₹10 Crores (if 95% transactions digital) or > ₹1 Crore (cash basis), and professionals with gross receipts > ₹50 Lakhs. | Severe penalty under Section 271B equal to 0.5% of gross turnover/receipts or ₹1,50,000, whichever is less. | File |
| 7th October 2026 October 2026 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for September Deductions Statutory monthly deposit of TDS on salary, contracts, rent, and professional fees. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting September TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th October 2026 October 2026 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for September Reporting outward B2B & B2C supply invoices generated during September. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47. | File |
| 13th October 2026 October 2026 | GSTR-1 (QRMP Quarterly) GST | Quarterly Statement of Outward Supplies for Q2 (July – September) Consolidated quarterly reporting of outward supplies for July–September under QRMP. | Section 37 & Rule 59(1) CBIC & GSTN | QRMP small taxpayers with turnover up to ₹5 Crores. | Late fee under Section 47. | File |
| 18th October 2026 October 2026 | CMP-08 GST | Quarterly Statement & Tax for Composition Scheme (Q2) Self-assessed tax deposit for July to September. | Section 10 & Rule 62 CBIC & GSTN | Composition scheme businesses. | Interest @ 18% p.a. + penalty. | File |
| 20th October 2026 October 2026 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for September Net tax liability discharge and ITC claim for September. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47 + 18% p.a. interest. | File |
| 22nd October 2026 October 2026 | GSTR-3B (QRMP - Category 1) GST | Quarterly Summary Tax Return for Q2 (Category 1 States) Quarterly net tax settlement and ITC claim for July–September. | Section 39 & Rule 61(1) CBIC & GSTN | QRMP taxpayers in Maharashtra, Gujarat, Karnataka, Tamil Nadu, Kerala, MP, Goa, AP, Telangana, etc. | Late fee under Section 47 + interest. | File |
| 24th October 2026 October 2026 | GSTR-3B (QRMP - Category 2) GST | Quarterly Summary Tax Return for Q2 (Category 2 States) Quarterly net tax settlement and ITC claim for July–September. | Section 39 & Rule 61(1) CBIC & GSTN | QRMP taxpayers in Punjab, Haryana, Rajasthan, UP, Delhi, Bihar, West Bengal, etc. | Late fee under Section 47 + interest. | File |
| 25th October 2026 October 2026 | Form ITC-04 GST | Job Work Return for Goods Sent / Received (April – September) Half-yearly statutory declaration detailing inputs/capital goods dispatched to and received back from job workers during April to September. | Section 143 & Rule 45(3) CBIC & GSTN | Registered manufacturers and businesses sending inputs or capital goods to job workers. | General penalty under Section 125 up to ₹25,000, plus inputs treated as deemed supply if not returned within statutory time (1 year for inputs, 3 years for capital goods). | File |
| 29th October 2026 (Extended to 31 Dec) October 2026 | Form AOC-4 / AOC-4 XBRL MCA & ROC | Filing of Financial Statements with ROC (MCA Circular 05/2026 Extension) Submission of Audited Financial Statements, Balance Sheet, P&L, Directors' Report, and Statutory Auditor's Report adopted at AGM. Standard timeline is 30 days from AGM. MCA General Circular No. 05/2026 (dated 24 Oct 2026) extends due date for filing AOC-4, AOC-4 (CFS), and AOC-4 (XBRL) for FY 2025-26 up to 31st December 2026 without additional late fees. | Section 137 & Rule 12 Ministry of Corporate Affairs (MCA21 V3) | Every Company registered under the Companies Act. | Standard late fee of ₹100 per day under Section 403 waived up to 31st December 2026 via MCA Circular 05/2026. Non-filing beyond extended date attracts retroactive ₹100/day fees. | File |
| 30th October 2026 October 2026 | LLP Form 8 MCA & ROC | Statement of Account & Solvency for LLPs Declaration of financial solvency, balance sheet, profit and loss statement signed by designated partners and certified by a CA/CS/CMA. | Section 34(2) & Rule 24 Ministry of Corporate Affairs (MCA21 V3) | All LLPs registered in India. | Uncapped recurring penalty of ₹100 per day of default under Section 34(5). | File |
| 31st October 2026 October 2026 | ITR-6 / ITR-5 Income Tax & TDS | Annual Income Tax Return (ITR) for Corporate & Audit Entities Statutory submission of balance sheet, profit & loss statement, corporate tax rate opt-in (Section 115BAA @ 22%), and MAT calculations under Section 115JB. | Section 139(1) for Tax Year 2026-27 Central Board of Direct Taxes (CBDT) | All companies, audit-obligated partnership firms/LLPs, and working partners of audited firms. | Loss of unabsorbed business loss carry-forward, late fees under Section 234F, and penal interest under Section 234A. | File |
| 31st October 2026 October 2026 | Form 138 & Form 140 Income Tax & TDS | Quarterly TDS Return Filing for Q2 (July – September) Detailed PAN-mapped statements of tax deducted during Q2 including contractor, rent, professional, and partner TDS. | Section 392 & Section 393(1) Central Board of Direct Taxes (CBDT) | All entities deducting tax at source. | Mandatory fee of ₹200 per day under Section 234E. | File |
| 7th November 2026 November 2026 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for October Deductions Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting October TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th November 2026 November 2026 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for October Reporting outward B2B & B2C supply invoices generated during October. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Sec 47, buyer ITC restriction. | File |
| 13th November 2026 November 2026 | IFF (Invoice Furnishing Facility) GST | Optional B2B Invoice Upload for Month 1 (October) under QRMP Upload B2B sales invoices up to ₹50 Lakhs for October for immediate buyer ITC claim. | Rule 59(2) CBIC & GSTN | QRMP taxpayers. | Delays recipient credit to next quarter. | File |
| 20th November 2026 November 2026 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for October Discharge of net tax liability and 2B-matched ITC claim for October. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Interest @ 18% p.a. + Section 47 late fee. | File |
| 25th November 2026 November 2026 | Challan PMT-06 (QRMP) GST | Monthly Tax Payment Challan for October (Month 1 of Q3) Payment of first month tax liability for Q3. | Rule 61(1) & Rule 87 CBIC & GSTN | QRMP taxpayers. | Interest @ 18% p.a. from 26th November. | File |
| 28th November 2026 (Extended to 31 Jan) November 2026 | Form MGT-7 / MGT-7A MCA & ROC | Annual Return of Company with ROC (MCA Circular 05/2026 Extension) Comprehensive statutory record of shareholding patterns, board meetings, director remuneration, and legal compliance. Standard timeline is 60 days from AGM. MCA General Circular No. 05/2026 (dated 24 Oct 2026) extends due date for filing MGT-7 and MGT-7A for FY 2025-26 up to 31st January 2027 without additional late fees. | Section 92 & Rule 11 Ministry of Corporate Affairs (MCA21 V3) | Private Limited Companies, OPCs, and Small Companies. | Standard additional late fee of ₹100 per day under Section 92(5) waived up to 31st January 2027 via MCA General Circular No. 05/2026. | File |
| 30th November 2026 November 2026 | Form 3CEB & Transfer Pricing ITR Income Tax & TDS | Accountant's Report for International / Specified Domestic Transactions Certification by an independent Chartered Accountant proving arm's length pricing methodology. | Section 92E Central Board of Direct Taxes (CBDT) | Entities engaging in cross-border related-party transactions or specified domestic dealings. | Flat penalty of ₹1,00,000 under Section 271BA, plus 2% transaction value penalty under Section 271AA. | File |
| 7th December 2026 December 2026 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for November Deductions Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting November TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th December 2026 December 2026 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for November Reporting outward B2B & B2C supply invoices generated during November. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47. | File |
| 13th December 2026 December 2026 | IFF (Invoice Furnishing Facility) GST | Optional B2B Invoice Upload for Month 2 (November) under QRMP Upload B2B sales invoices for November. | Rule 59(2) CBIC & GSTN | QRMP taxpayers. | Delay in buyer ITC credit. | File |
| 15th December 2026 December 2026 | Challan ITNS 280 (Minor Head 100) Advance Tax | 3rd Installment of Advance Tax (75% Cumulative for TY 2026-27) Cumulative payment of at least 75% of total estimated annual tax liability via Challan ITNS 280 Minor Head 100. | Section 208 & 211 Central Board of Direct Taxes (CBDT) | All corporate, partnership, and individual assessees liable for advance tax. | 1% per month interest under Section 234C on deficit payment. | File |
| 20th December 2026 December 2026 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for November Net tax liability discharge and ITC claim for November. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47 + 18% p.a. interest. | File |
| 25th December 2026 December 2026 | Challan PMT-06 (QRMP) GST | Monthly Tax Payment Challan for November (Month 2 of Q3) Payment of second month tax liability for Q3. | Rule 61(1) & Rule 87 CBIC & GSTN | QRMP taxpayers. | Interest @ 18% p.a. from 26th December. | File |
| 31st December 2026 December 2026 | Form AOC-4 / AOC-4 XBRL (Extended Deadline) MCA & ROC | Extended Filing of Financial Statements (MCA General Circular 05/2026) Final extended statutory deadline without additional fees for filing Form AOC-4, AOC-4 (CFS), AOC-4 (XBRL), and AOC-4 NBFC. Standard ₹100/day late fee waived up to this date. EXTENDED DEADLINE: Issued under MCA General Circular No. 05/2026 dated 24.10.2026. File before 31st Dec 2026 to avoid ₹100/day penalties. | Section 137 & General Circular No. 05/2026 Ministry of Corporate Affairs (MCA21 V3) | Every Company required to file financial statements for FY 2025-26. | Filing after 31st December 2026 attracts immediate retroactive late fee of ₹100 per day from original due date under Section 403, plus corporate penalties under Section 137(3). | File |
| 31st December 2026 December 2026 | GSTR-9 & GSTR-9C GST | GST Annual Return & Reconciliation Statement for FY 2025-26 Consolidation of entire financial year outward supplies, matched ITC, tax paid, and reversal of ineligible credit. | Section 44 & Rule 80 CBIC & GSTN | GSTR-9 mandatory for turnover > ₹2 Crores; GSTR-9C self-certified reconciliation mandatory for turnover > ₹5 Crores. | Late fee of ₹200 per day under Section 47(2) subject to maximum of 0.5% of turnover in state. | File |
| 31st December 2026 December 2026 | ITR-1 to ITR-7 Income Tax & TDS | Last Date for Filing Belated / Revised ITR for Tax Year 2026-27 Final statutory window to submit revised or belated returns. After 31st December, returns can only be filed under Section 139(8A) Updated Return (ITR-U) with heavy 25%–50% additional tax penalties. | Section 139(4) & 139(5) Central Board of Direct Taxes (CBDT) | Any taxpayer who missed the original ITR deadline or needs to correct return errors. | Late fee under Section 234F plus interest. Permanent forfeiture of refund claiming rights if not filed by 31st December. | File |
| 7th January 2027 January 2027 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for December Deductions Statutory monthly deposit of TDS on salary, contracts, rent, and professional fees. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting December TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th January 2027 January 2027 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for December Outward supply invoice reporting for December. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47. | File |
| 13th January 2027 January 2027 | GSTR-1 (QRMP Quarterly) GST | Quarterly Statement of Outward Supplies for Q3 (October – December) Quarterly statement of outward supplies for October–December under QRMP scheme. | Section 37 & Rule 59(1) CBIC & GSTN | QRMP small taxpayers with turnover up to ₹5 Crores. | Late fee under Section 47, buyer ITC delay. | File |
| 18th January 2027 January 2027 | CMP-08 GST | Quarterly Statement & Tax for Composition Scheme (Q3) Self-assessed tax deposit for October to December. | Section 10 & Rule 62 CBIC & GSTN | Composition scheme businesses. | Interest @ 18% p.a. | File |
| 20th January 2027 January 2027 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for December Net tax liability discharge and ITC claim for December. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47 + 18% p.a. interest. | File |
| 22nd January 2027 January 2027 | GSTR-3B (QRMP - Category 1) GST | Quarterly Summary Tax Return for Q3 (Category 1 States) Quarterly return filing and final tax discharge for October–December. | Section 39 & Rule 61(1) CBIC & GSTN | QRMP taxpayers in Maharashtra, Gujarat, Karnataka, Tamil Nadu, Kerala, MP, Goa, AP, Telangana, etc. | Late fee under Section 47 + interest. | File |
| 24th January 2027 January 2027 | GSTR-3B (QRMP - Category 2) GST | Quarterly Summary Tax Return for Q3 (Category 2 States) Quarterly return filing and final tax discharge for October–December. | Section 39 & Rule 61(1) CBIC & GSTN | QRMP taxpayers in Punjab, Haryana, Rajasthan, UP, Delhi, Bihar, West Bengal, etc. | Late fee under Section 47 + interest. | File |
| 31st January 2027 January 2027 | Form MGT-7 / MGT-7A (Extended Deadline) MCA & ROC | Extended Filing of Company Annual Return (MCA General Circular 05/2026) Final extended statutory deadline without additional fees for filing Form MGT-7 and MGT-7A for FY 2025-26. Standard ₹100/day late fee waived up to this date. EXTENDED DEADLINE: Issued under MCA General Circular No. 05/2026 dated 24.10.2026. File before 31st Jan 2027 to avoid ₹100/day penalties. | Section 92 & General Circular No. 05/2026 Ministry of Corporate Affairs (MCA21 V3) | Private Limited Companies, OPCs, and Small Companies. | Filing after 31st January 2027 triggers immediate retroactive late fee of ₹100 per day under Section 92(5), plus statutory prosecution notices on directors. | File |
| 31st January 2027 January 2027 | Form 138 & Form 140 Income Tax & TDS | Quarterly TDS Return Filing for Q3 (October – December) Filing quarterly PAN-mapped details of tax deducted during Q3 across salary and resident non-salary transactions. | Section 392 & Section 393(1) Central Board of Direct Taxes (CBDT) | All entities deducting tax at source. | Mandatory fee of ₹200 per day under Section 234E. | File |
| 7th February 2027 February 2027 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for January Deductions Monthly statutory deposit of TDS deducted during January. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting January TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th February 2027 February 2027 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for January Reporting outward B2B & B2C supply invoices generated during January. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Sec 47, buyer ITC restriction. | File |
| 13th February 2027 February 2027 | IFF (Invoice Furnishing Facility) GST | Optional B2B Invoice Upload for Month 1 (January) under QRMP Upload B2B sales invoices up to ₹50 Lakhs for January for recipient ITC in GSTR-2B. | Rule 59(2) CBIC & GSTN | QRMP taxpayers. | Delays recipient credit to next quarter. | File |
| 20th February 2027 February 2027 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for January Discharge of net tax liability and 2B-matched ITC claim for January. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Interest @ 18% p.a. + Section 47 late fee. | File |
| 25th February 2027 February 2027 | Challan PMT-06 (QRMP) GST | Monthly Tax Payment Challan for January (Month 1 of Q4) Payment of first month tax liability for Q4. | Rule 61(1) & Rule 87 CBIC & GSTN | QRMP taxpayers. | Interest @ 18% p.a. from 26th February. | File |
| 7th March 2027 March 2027 | Challan ITNS 281N Income Tax & TDS | Monthly TDS Remittance for February Deductions Deposit of monthly tax deducted on salaries, contracts, rent, and professional fees. | Section 392 & 393(1) Central Board of Direct Taxes (CBDT) | All deductors remitting February TDS. | 1.5% per month interest under Section 201(1A). | File |
| 11th March 2027 March 2027 | GSTR-1 (Monthly) GST | Monthly Statement of Outward Supplies for February Outward supply reporting for February. | Section 37 CBIC & GSTN | All regular monthly GST taxpayers. | Late fee under Section 47. | File |
| 13th March 2027 March 2027 | IFF (Invoice Furnishing Facility) GST | Optional B2B Invoice Upload for Month 2 (February) under QRMP Upload B2B sales invoices for February. | Rule 59(2) CBIC & GSTN | QRMP taxpayers. | Delay in buyer ITC credit. | File |
| 15th March 2027 March 2027 | Challan ITNS 280 (Minor Head 100) Advance Tax | 4th Final Installment of Advance Tax (100% of Annual Tax for TY 2026-27) Final advance tax installment discharging 100% of estimated annual income tax dues. Presumptive taxpayers pay full 100% liability in this single installment. | Section 208 & 211 Central Board of Direct Taxes (CBDT) | All corporate, partnership, and individual assessees including Section 44AD/44ADA presumptive taxpayers. | Mandatory interest under Section 234B (@ 1% per month) if advance tax paid is less than 90% of assessed tax, plus Section 234C interest. | File |
| 20th March 2027 March 2027 | GSTR-3B (Monthly) GST | Monthly Return & Tax Settlement for February Net GST calculation, ITC auto-reconciliation, and cash ledger settlement for February. | Section 39 CBIC & GSTN | All regular monthly GST taxpayers. | Interest @ 18% p.a. + Section 47 late fee. | File |
| 25th March 2027 March 2027 | Challan PMT-06 (QRMP) GST | Monthly Tax Payment Challan for February (Month 2 of Q4) Payment of second month tax liability for Q4. | Rule 61(1) & Rule 87 CBIC & GSTN | QRMP taxpayers. | Interest @ 18% p.a. from 26th March. | File |
| 31st March 2027 March 2027 | Form 140 & Partner Ledger Income Tax & TDS | Section 393(1) / Section 194T Partner Remuneration & Interest 10% TDS Audit Mandatory 10% TDS deduction on aggregate remuneration, salary, or interest credited to any partner exceeding ₹20,000 in the financial year. Requires deed clause checks, partner PAN verification, and Form 140 quarterly reporting. | Section 393(1) (formerly Section 194T) & Section 40(b) Central Board of Direct Taxes (CBDT) | All Partnership Firms and LLPs crediting salary, interest, bonus, or remuneration to partners. | 30% disallowance of entire partner remuneration under Section 40(a)(ia), plus penal prosecution proceedings under Section 276B. | File |
| 31st March 2027 March 2027 | Letter of Undertaking (LUT) GST | Filing of Online LUT for Zero-Rated Export Supplies for FY 2027-28 Online submission of Letter of Undertaking on the GST portal for export supplies without payment of integrated tax for the ensuing financial year. | Section 16 of IGST Act & Rule 96A CBIC & GSTN | All exporters of goods and services claiming zero-rated benefits without payment of IGST. | Mandatory payment of upfront IGST on export shipments with lengthy refund blockage if LUT is not active prior to dispatch. | File |
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Authoritative answers cited from the Income-tax Act, 2025, Companies Act, 2013, MCA General Circular No. 05/2026, and CGST Act, 2017.
Yes. The Ministry of Corporate Affairs (MCA) issued General Circular No. 05/2026 (dated 24th October 2026), granting relaxation of additional fees for filing financial statements and annual returns for FY 2025-26. Under this circular: 1) Form AOC-4, AOC-4 (CFS), and AOC-4 (XBRL) due dates are extended up to 31st December 2026 without additional fees; 2) Form MGT-7 and MGT-7A due dates are extended up to 31st January 2027 without additional fees. The statutory AGM deadline itself was not extended (must have been conducted by 30th September 2026). Standard government filing fees based on authorized capital still apply, but the ₹100 per day additional late fee is waived.
For Regular Monthly Taxpayers: GSTR-1 (Outward Supplies) is due by the 11th of every month, and GSTR-3B (Summary Tax Return & Payment) is due by the 20th of every month. For Small Taxpayers under the QRMP Scheme (Turnover up to ₹5 Crores): Invoices can optionally be uploaded via IFF by the 13th of Month 1 and Month 2; monthly tax is deposited via Challan PMT-06 by the 25th of Month 1 and Month 2; Quarterly GSTR-1 is filed by the 13th of the month following the quarter; and Quarterly GSTR-3B is filed in staggered batches by the 22nd (Category 1 States) or 24th (Category 2 States). Composition scheme taxpayers file CMP-08 quarterly by the 18th and annual return GSTR-4 by 30th April. Annual GST returns GSTR-9 and GSTR-9C are due by 31st December.
Under the Income-tax Act, 2025 (effective 1st April 2026), TDS compliance is structured into unified master sections: Section 392 covers Salaries (replacing old Sections 192/192A); Section 393(1) covers resident payments such as contractors (old 194C), rent (old 194I), professional fees (old 194J), commission (old 194H), and partner remuneration (old Section 194T); and Section 394 covers TCS. On the e-Pay Tax portal, deductors use Challan ITNS 281N with a unique Challan Reference Number (CRN) and 4-digit numeric payment codes (e.g., Code 1002 for Non-Govt Salary, Code 1023/1024 for Contractors, Code 1008/1009 for Rent, Code 1027 for Professional Fees). Quarterly returns are filed as Form 138 (Salary) and Form 140 (Non-Salary).
Under Section 393(1) of the Income-tax Act, 2025 (incorporating Section 194T), a partnership firm or LLP is required to deduct TDS at the rate of 10% on any salary, remuneration, bonus, commission, or interest credited or paid to its partners if the aggregate amount exceeds ₹20,000 in a financial year. The tax must be remitted via Challan ITNS 281N and reported in quarterly statement Form 140. Failure to deduct or deposit this tax results in a 30% statutory disallowance of partner remuneration under Section 40(a)(ia) and penal proceedings under Section 276B.
Under Sections 208 and 211 of the Income-tax Act, 2025, advance tax is payable in 4 quarterly installments: 1st Installment (15% by 15th June), 2nd Installment (45% cumulative by 15th September), 3rd Installment (75% cumulative by 15th December), and 4th Installment (100% by 15th March). Assessees under presumptive taxation (Section 44AD/44ADA) can pay 100% of their advance tax in a single installment by 15th March. Payments are remitted electronically via Challan ITNS 280 on the e-filing portal under Major Head 0020 (Company) or 0021 (Non-Company) and Minor Head 100 (Advance Tax).
Under Sections 34 and 35 of the Limited Liability Partnership Act, 2008, failure to file LLP Form 11 (Annual Return, due 30th May) or LLP Form 8 (Statement of Account & Solvency, due 30th October) attracts an uncapped statutory penalty of ₹100 per day of default. Unlike companies where late fees may have ceilings, an LLP in continuous default for one year faces over ₹36,500 in statutory late fees per form.
Late filing of GSTR-3B attracts: 1) A daily statutory late fee of ₹50 per day (₹20 per day for Nil returns) under Section 47 of the CGST Act; 2) Mandatory 18% per annum interest under Section 50 calculated on net cash tax liability; and 3) Consecutive defaults trigger automatic suspension of E-Way Bill generation under Rule 138E and the issuance of automated DRC-01B show cause notices.
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