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Tax Deadlines 2026 — ITR, GST, TDS, Audit: Complete Date-Wise Calendar

Tax Calendar 2026 ITR Deadlines GST Due Dates TDS 2026 FY 2025-26

📅 March 2026  |  ✍️ CA Sanjay Gupta, Hoshiarpur  |  ⏱️ 8 min read

Missing a tax deadline costs money — interest, late fees, penalties, and sometimes notices. This complete calendar covers every important deadline for FY 2025-26 (AY 2026-27) — ITR filing, GST returns, TDS deposits, advance tax, audit reports, and more — all in one place.

📌 How to Use This Calendar Bookmark this page. Before the 7th, 15th and 20th of every month — check this list. Those three dates cover 90% of monthly compliance requirements for most businesses and individuals.

1. ITR Filing Deadlines — FY 2025-26 (AY 2026-27)

Category of Taxpayer ITR Form Due Date Late Fee if Missed
Salaried individuals, one house property, income up to Rs. 50 lakhITR-131 July 2026Rs. 1,000 (income below Rs. 5L) / Rs. 5,000
Individuals with capital gains, multiple properties, income above Rs. 50 lakhITR-231 July 2026Rs. 1,000 (income below Rs. 5L) / Rs. 5,000
Individuals and HUF with business / professional income (non-audit)ITR-331 August 2026Rs. 5,000 + interest under Sec 234A
Presumptive taxation — traders, professionals (Sec 44AD / 44ADA)ITR-431 August 2026Rs. 5,000 + interest under Sec 234A
Partnership firms, LLPs, AOP, BOI (non-audit)ITR-531 August 2026Rs. 5,000 + interest
Businesses requiring Tax Audit (Sec 44AB)ITR-3 / ITR-5 / ITR-631 October 20260.5% of turnover or Rs. 1.5 lakh (lower of two)
Companies (other than Sec 11 exemption)ITR-631 October 2026Rs. 5,000 + interest
Transfer Pricing cases (Sec 92E)ITR-3 / ITR-630 November 2026Penalty under Sec 271G
Trusts, political parties, Sec 8 companiesITR-731 October 2026Rs. 5,000 + interest
Belated Return (original deadline missed)Any applicable form31 December 2026Rs. 5,000 late fee + 1% monthly interest
Revised Return (correction in filed return)Any applicable form31 March 2027No late fee but interest may apply
Updated Return — ITR-U (disclosing missed income)ITR-UWithin 2 years of AY end25% additional tax (within 1 year) / 50% (after 1 year)

2. Tax Audit & Report Filing Deadlines

Report / Form Who Must File Due Date
Tax Audit Report — Form 3CA / 3CB + 3CDAll taxpayers whose accounts are required to be audited under Sec 44AB30 September 2026
Transfer Pricing Audit — Form 3CEBPersons entering international or specified domestic transactions under Sec 92E31 October 2026
Charitable Trust Audit — Form 10B / 10BBTrusts and institutions claiming exemption under Sec 11 / 1230 September 2026
Form 29B — MAT Audit ReportCompanies paying Minimum Alternate Tax under Sec 115JB30 September 2026
Form 16 — TDS Certificate to EmployeesAll employers who deducted TDS from salary in FY 2025-2615 June 2026
Form 16A — TDS Certificate (non-salary)All deductors of TDS on professional fees, rent, interest etc.Within 15 days of TDS return due date

3. Advance Tax Payment Dates — FY 2025-26

Instalment Due Date % of Total Tax to Pay Applicable To
1st Instalment15 June 2025 (Done)15% of estimated taxAll taxpayers with tax liability above Rs. 10,000
2nd Instalment15 September 2025 (Done)45% of estimated taxAll taxpayers with tax liability above Rs. 10,000
3rd Instalment15 December 2025 (Done)75% of estimated taxAll taxpayers with tax liability above Rs. 10,000
4th / Final Instalment15 March 2026100% of estimated taxAll taxpayers including presumptive (single instalment)
Presumptive Taxpayers (44AD / 44ADA)15 March 2026100% in single instalmentBusinesses / professionals under presumptive scheme
⚠️ Missed Advance Tax? Interest under Section 234B (1% per month on unpaid tax) and Section 234C (1% per month for each instalment shortfall) applies. This adds up quickly — always pay advance tax on time.

4. TDS / TCS Monthly Payment Deadlines — 2026

Month of Deduction TDS Deposit Due Date For Government Deductors
January 20267 February 2026Same day as deduction
February 20267 March 2026Same day as deduction
March 2026 (last month of FY)30 April 20267 April 2026
April 20267 May 2026Same day as deduction
May 20267 June 2026Same day as deduction
June 20267 July 2026Same day as deduction
July 20267 August 2026Same day as deduction
August 20267 September 2026Same day as deduction
September 20267 October 2026Same day as deduction
October 20267 November 2026Same day as deduction
November 20267 December 2026Same day as deduction
December 20267 January 2027Same day as deduction

5. TDS Return Filing Deadlines — Quarterly 2026

Quarter Period TDS Return Due Date TCS Return Due Date Forms
Q3 FY 2025-26Oct – Dec 202531 January 2026 (Done)15 January 2026 (Done)24Q / 26Q / 27Q / 27EQ
Q4 FY 2025-26Jan – Mar 202631 May 202615 May 202624Q / 26Q / 27Q / 27EQ
Q1 FY 2026-27Apr – Jun 202631 July 202615 July 202624Q / 26Q / 27Q / 27EQ
Q2 FY 2026-27Jul – Sep 202631 October 202615 October 202624Q / 26Q / 27Q / 27EQ
Q3 FY 2026-27Oct – Dec 202631 January 202715 January 202724Q / 26Q / 27Q / 27EQ
⚠️ TDS Late Filing Penalty Section 234E levies Rs. 200 per day for late TDS return filing. The penalty is automatically calculated by the TDS portal — there is no upper limit. A 3-month delay on a return = Rs. 18,000 penalty minimum.

6. GST Return Deadlines — Monthly Filers 2026

Month GSTR-1 Due Date GSTR-3B Due Date Late Fee (GSTR-3B)
January 202611 February 202620 February 2026Rs. 50/day (nil return: Rs. 20/day)
February 202611 March 202620 March 2026Rs. 50/day (nil return: Rs. 20/day)
March 202611 April 202620 April 2026Rs. 50/day (nil return: Rs. 20/day)
April 202611 May 202620 May 2026Rs. 50/day (nil return: Rs. 20/day)
May 202611 June 202620 June 2026Rs. 50/day (nil return: Rs. 20/day)
June 202611 July 202620 July 2026Rs. 50/day (nil return: Rs. 20/day)
July 202611 August 202620 August 2026Rs. 50/day (nil return: Rs. 20/day)
August 202611 September 202620 September 2026Rs. 50/day (nil return: Rs. 20/day)
September 202611 October 202620 October 2026Rs. 50/day (nil return: Rs. 20/day)
October 202611 November 202620 November 2026Rs. 50/day (nil return: Rs. 20/day)
November 202611 December 202620 December 2026Rs. 50/day (nil return: Rs. 20/day)
December 202611 January 202720 January 2027Rs. 50/day (nil return: Rs. 20/day)

7. GST Return Deadlines — QRMP Scheme (Quarterly Filers) 2026

Quarter Period GSTR-1 (IFF) Last Date GSTR-3B Due Date State Category
Q3 FY 2025-26Oct–Dec 202513 Jan 2026 (IFF for Nov)22 Jan / 24 Jan 2026Cat 1 / Cat 2
Q4 FY 2025-26Jan–Mar 202613 Feb / 13 Mar 2026 (IFF)22 Apr / 24 Apr 2026Cat 1 / Cat 2
Q1 FY 2026-27Apr–Jun 202613 May / 13 Jun 2026 (IFF)22 Jul / 24 Jul 2026Cat 1 / Cat 2
Q2 FY 2026-27Jul–Sep 202613 Aug / 13 Sep 2026 (IFF)22 Oct / 24 Oct 2026Cat 1 / Cat 2
Q3 FY 2026-27Oct–Dec 202613 Nov / 13 Dec 2026 (IFF)22 Jan / 24 Jan 2027Cat 1 / Cat 2
💡 QRMP State Categories — Punjab Punjab falls under Category 1 — GSTR-3B due date is 22nd of the month following the quarter end. Category 2 states have the 24th as due date.

8. GST Annual Returns & Special Forms — 2026

Form Who Files Period Due Date
GSTR-9 (Annual Return)Regular GST taxpayers with turnover above Rs. 2 croreFY 2025-2631 December 2026
GSTR-9C (Reconciliation Statement)Taxpayers with turnover above Rs. 5 croreFY 2025-2631 December 2026
GSTR-4 (Composition Annual)Composition scheme taxpayersFY 2025-2630 April 2026
CMP-08 (Composition Quarterly)Composition scheme — quarterly tax payment statementQ4 Jan–Mar 202618 April 2026
GSTR-5 (Non-Resident Foreign Taxpayer)Non-resident taxable personsMonthly13th of following month
GSTR-6 (Input Service Distributor)Input Service DistributorsMonthly13th of following month
GSTR-7 (TDS under GST)Government bodies deducting GST TDSMonthly10th of following month
GSTR-8 (TCS by E-commerce)E-commerce operators collecting TCSMonthly10th of following month

9. PF & ESI Contribution Deadlines — 2026

Compliance Monthly Due Date Applicable To Penalty for Late Payment
PF (EPF) Contribution Deposit15th of following monthEstablishments with 20+ employeesInterest at 12% p.a. + damages up to 25%
ESI Contribution Deposit15th of following monthEstablishments with 10+ employees, wages up to Rs. 21,000Interest at 12% p.a. + penalty
PF Annual Return (Form 3A / 6A)30 April 2026All PF registered employersPenalty under EPF Act
ESI Half-Yearly ReturnMay 2026 & November 2026All ESI registered employersFine up to Rs. 5,000

10. ROC / MCA Filing Deadlines — Companies & LLPs 2026

Form Purpose Due Date Late Fee
AOC-4Filing of Financial Statements with MCAWithin 30 days of AGMRs. 100 per day
MGT-7 / MGT-7AAnnual Return of CompanyWithin 60 days of AGMRs. 100 per day
Form 8 (LLP)LLP Statement of Accounts & Solvency30 October 2026Rs. 100 per day
Form 11 (LLP)LLP Annual Return30 May 2026Rs. 100 per day
DIR-3 KYCDirector KYC (annual)30 September 2026Rs. 5,000 flat
DPT-3Return of Deposits / outstanding loans30 June 2026Rs. 500 to Rs. 5,000 per day
MSME-1Outstanding payments to MSME vendors above 45 days30 April & 31 October 2026Rs. 25,000 – Rs. 3,00,000

11. Month-Wise Master Compliance Calendar — 2026

Date Compliance Who It Applies To
📅 JANUARY 2026
7 JanTDS / TCS deposit for December 2025All TDS deductors
10 JanGSTR-7 & GSTR-8 for December 2025Govt TDS deductors, e-commerce operators
11 JanGSTR-1 for December 2025 (monthly filers)GST registered businesses (monthly)
13 JanGSTR-1 IFF for December 2025 (QRMP)QRMP scheme taxpayers
15 JanTCS return Q3 (Form 27EQ) + PF/ESI deposit for DecemberTCS collectors, all employers
20 JanGSTR-3B for December 2025 (monthly filers)GST registered businesses (monthly)
22/24 JanGSTR-3B for Q3 Oct–Dec 2025 (QRMP)QRMP taxpayers
31 JanTDS returns Q3 — Form 24Q, 26Q, 27QAll TDS deductors
📅 FEBRUARY 2026
7 FebTDS / TCS deposit for January 2026All TDS deductors
10 FebGSTR-7 & GSTR-8 for January 2026Govt TDS deductors, e-commerce
11 FebGSTR-1 for January 2026 (monthly filers)GST registered businesses (monthly)
15 FebPF & ESI deposit for January 2026All employers
20 FebGSTR-3B for January 2026 (monthly filers)GST registered businesses (monthly)
📅 MARCH 2026
7 MarTDS / TCS deposit for February 2026All TDS deductors
11 MarGSTR-1 for February 2026 (monthly)GST registered businesses (monthly)
15 MarPF & ESI for February + Advance Tax 4th instalment (100%)All employers + all taxpayers
20 MarGSTR-3B for February 2026 (monthly)GST registered businesses (monthly)
31 MarLast date — tax saving investments for FY 2025-26 / Updated ITR FY 2020-21All individual taxpayers
📅 APRIL 2026
7 AprTDS / TCS deposit for March 2026 (Govt deductors)Government deductors only
11 AprGSTR-1 for March 2026 (monthly)GST monthly filers
18 AprCMP-08 for Q4 Jan–Mar 2026 (Composition)Composition scheme taxpayers
20 AprGSTR-3B for March 2026 (monthly)GST monthly filers
22/24 AprGSTR-3B for Q4 Jan–Mar 2026 (QRMP)QRMP taxpayers
30 AprTDS deposit for March 2026 (non-govt) + GSTR-4 (Composition Annual) + PF Annual ReturnAll TDS deductors, composition taxpayers
📅 MAY 2026
7 MayTDS / TCS deposit for April 2026All TDS deductors
15 MayTCS return Q4 (Form 27EQ) + PF/ESI deposit for AprilTCS collectors, employers
20 MayGSTR-3B for April 2026GST monthly filers
30 MayLLP Form 11 — Annual ReturnAll LLPs
31 MayTDS return Q4 — Form 24Q, 26Q, 27QAll TDS deductors
📅 JUNE 2026
7 JunTDS / TCS deposit for May 2026All TDS deductors
15 JunForm 16 issue to employees + Advance Tax 1st instalment (15%) + PF/ESI for MayAll employers, all taxpayers
20 JunGSTR-3B for May 2026GST monthly filers
30 JunDPT-3 (Return of Deposits)Companies with deposits / loans
📅 JULY 2026 ⭐ BIGGEST MONTH
7 JulTDS / TCS deposit for June 2026All TDS deductors
15 JulTCS return Q1 + PF/ESI deposit for JuneTCS collectors, employers
20 JulGSTR-3B for June 2026GST monthly filers
22/24 JulGSTR-3B for Q1 Apr–Jun 2026 (QRMP)QRMP taxpayers
31 JulITR Filing deadline — Individuals, Salaried, ITR-1 & ITR-2 (non-audit)All salaried + non-audit individuals
31 JulTDS return Q1 — Form 24Q, 26Q, 27QAll TDS deductors
📅 AUGUST 2026
7 AugTDS / TCS deposit for July 2026All TDS deductors
15 AugPF & ESI deposit for July 2026All employers
20 AugGSTR-3B for July 2026GST monthly filers
31 AugITR Filing deadline — ITR-3 & ITR-4 (non-audit business / professional)Business owners, professionals (non-audit)
📅 SEPTEMBER 2026
7 SepTDS / TCS deposit for August 2026All TDS deductors
15 SepAdvance Tax 2nd instalment (45%) + PF/ESI for AugustAll taxpayers with tax liability above Rs. 10,000
20 SepGSTR-3B for August 2026GST monthly filers
30 SepTax Audit Report filing — Form 3CA/3CB + 3CD + Form 10B + Form 29BAll audit cases
30 SepDIR-3 KYC for DirectorsAll company directors
📅 OCTOBER 2026
7 OctTDS / TCS deposit for September 2026All TDS deductors
15 OctTCS return Q2 + PF/ESI deposit for SeptemberTCS collectors, employers
20 OctGSTR-3B for September 2026GST monthly filers
22/24 OctGSTR-3B for Q2 Jul–Sep 2026 (QRMP)QRMP taxpayers
31 OctITR Filing — Audit cases (companies, firms, audit individuals) + LLP Form 8All audit cases
31 OctTDS return Q2 + MSME-1 (half-yearly)All TDS deductors, companies with MSME vendors
📅 NOVEMBER 2026
7 NovTDS / TCS deposit for October 2026All TDS deductors
15 NovPF & ESI deposit for October + ESI half-yearly returnAll employers
20 NovGSTR-3B for October 2026GST monthly filers
30 NovITR Filing — Transfer Pricing cases (Sec 92E)Businesses with international transactions
📅 DECEMBER 2026
7 DecTDS / TCS deposit for November 2026All TDS deductors
15 DecAdvance Tax 3rd instalment (75%) + PF/ESI for NovemberAll taxpayers with tax liability above Rs. 10,000
20 DecGSTR-3B for November 2026GST monthly filers
31 DecBelated ITR filing deadline + GSTR-9 & GSTR-9C Annual GST ReturnsAll taxpayers who missed original deadline
⚠️ Important Disclaimer on Dates If any due date falls on a Sunday or public holiday, the next working day becomes the effective due date. The government may also extend deadlines through official notifications — always check incometax.gov.in and gst.gov.in for the latest updates before filing.

Never Miss a Deadline Again — Let Us Handle Your Compliance

CA Sanjay Gupta manages complete tax compliance for individuals, businesses, companies and LLPs in Hoshiarpur and Punjab. ITR filing, GST returns, TDS, audit reports — we handle everything on time, every time.

Call +91 98148 14584 WhatsApp Us

CA Sanjay Gupta — Sanjay A & Co., Hoshiarpur

Chartered Accountant | 20+ years experience | Income Tax, GST, TDS, Audit & ROC Compliance
📍 Above DCB Bank, Opp. Old District Court, Hoshiarpur, Punjab 146001  |  📞 +91 98148 14584

Disclaimer: Dates are based on standard provisions of Income Tax Act 1961, GST Act and Companies Act as of March 2026. Government may extend due dates via official notifications. Always verify at incometax.gov.in, gst.gov.in and mca.gov.in before filing.

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