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GST, TDS, PF, ESI and advance tax due dates for 2026-27

GSTR-3B is due on the 20th of each month for monthly filers, GSTR-1 on the 11th, TDS on the 7th, and PF and ESI on the 15th. Advance tax falls on 15 June, 15 September, 15 December and 15 March. We checked every date below against official sources on 20 Oct 2026, including the extensions notified this year.

By , co-founder of Autobot 25 min read

Checked on 20 Oct 2026. Dates can be extended by notification, so confirm on the official portal before you file or pay. This page is general information, not tax advice.

Which GST, TDS, PF and ESI dates fall on which day of the month?

Most dates repeat on the same day every month. TDS is due on the 7th, GSTR-7 and GSTR-8 on the 10th, GSTR-1 on the 11th, PF and ESI on the 15th and GSTR-3B on the 20th. Quarterly and yearly dates are in the same table [7][6][5][4][12].

Day What is due Who
7th TDS and TCS deposit for the previous month. For March, the date is 30 April Anyone who deducted TDS or collected TCS
10th GSTR-7 and GSTR-8 for the previous month Government bodies that deduct GST, and e-commerce operators
11th GSTR-1 for the previous month Monthly GST filers
13th GSTR-1 for the quarter, and IFF for the first two months of a quarter Quarterly (QRMP) GST filers
15th PF contribution and ECR, and ESI contribution, for the previous month Employers with PF or ESI
15 Jun, 15 Sep, 15 Dec, 15 Mar Advance tax instalments Taxpayers whose tax for the year is ₹10,000 or more after TDS
18th CMP-08 for the quarter, due in Jan, Apr, Jul and Oct Composition taxpayers
20th GSTR-3B for the previous month Monthly GST filers
22nd or 24th GSTR-3B for the quarter, due in Jan, Apr, Jul and Oct, by state Quarterly (QRMP) GST filers
25th PMT-06 for the first two months of a quarter Quarterly (QRMP) GST filers
30 days after month-end Form 141 for TDS on rent, property, contract and professional fees, and crypto Property buyers, and individuals and HUFs below the tax audit limits
31 Jul, 31 Oct, 31 Jan, 31 May TDS and TCS quarterly returns Anyone who deducted TDS or collected TCS
30 Apr TDS deposit, and Form 141, for tax deducted in March [7] Anyone who deducted TDS in March
15 Jun Salary TDS certificate (Form 130) for the year just ended [7] Employers
30 Jun GSTR-4, the yearly return [13] Composition taxpayers
31 Jul, 31 Aug, 31 Oct, 30 Nov Income tax return, by type of taxpayer [14] Taxpayers who must file a return
One month before the return date Tax audit report, so 30 Sep for returns due 31 Oct [8] Businesses and professionals who need a tax audit
31 Dec GSTR-9 and GSTR-9C for the year that ended on 31 March [15] Regular GST taxpayers above the turnover limits

If a date falls on a Sunday or a bank holiday, finish on the working day before. In the next six months that includes PF and ESI on 15 Nov, GSTR-3B on 20 Dec and the TDS deposit on 7 Feb and 7 Mar.

What is due month by month from October 2026 to March 2027?

This compliance calendar lists the main dates from 20 Oct 2026 to 31 Mar 2027, with the weekday. GST dates come from the CGST Rules, income tax dates from the Income Tax Department's calendar and the Income-tax Rules, 2026, and PF and ESI dates from the EPF Scheme, 2026 and ESIC [6][9][7][4][12].

Month GST TDS, advance tax and income tax PF and ESI
Oct 2026 (rest of the month) 20 Oct (Tue): GSTR-3B for September, monthly filers
22 Oct (Thu) or 24 Oct (Sat): GSTR-3B for July to September, QRMP filers		 21 Oct (Wed): tax audit report for 2025-26
30 Oct (Fri): Form 141 for September deductions
31 Oct (Sat): TDS and TCS returns for July to September		 31 Oct (Sat): PF contribution and ECR for September, extended from 15 Oct
Nov 2026 10 Nov (Tue): GSTR-7, GSTR-8
11 Nov (Wed): GSTR-1
13 Nov (Fri): IFF, QRMP filers
20 Nov (Fri): GSTR-3B
25 Nov (Wed): PMT-06, QRMP filers		 7 Nov (Sat): TDS and TCS deposit for October
15 Nov (Sun): TDS and TCS certificates for July to September (Forms 131 and 133)
21 Nov (Sat): return for companies and audit cases, 2025-26
30 Nov (Mon): Form 141 for October deductions; return for transfer pricing cases		 15 Nov (Sun): PF and ESI for October
Dec 2026 10 Dec (Thu): GSTR-7, GSTR-8
11 Dec (Fri): GSTR-1
13 Dec (Sun): IFF, QRMP filers
20 Dec (Sun): GSTR-3B
25 Dec (Fri): PMT-06, QRMP filers
31 Dec (Thu): GSTR-9 and GSTR-9C for 2025-26		 7 Dec (Mon): TDS and TCS deposit for November
15 Dec (Tue): advance tax, third instalment (75%)
30 Dec (Wed): Form 141 for November deductions
31 Dec (Thu): belated return for 2025-26		 15 Dec (Tue): PF and ESI for November
Jan 2027 10 Jan (Sun): GSTR-7, GSTR-8
11 Jan (Mon): GSTR-1
13 Jan (Wed): GSTR-1 for October to December, QRMP filers
18 Jan (Mon): CMP-08
20 Jan (Wed): GSTR-3B
22 Jan (Fri) or 24 Jan (Sun): GSTR-3B for October to December, QRMP filers		 7 Jan (Thu): TDS and TCS deposit for December
30 Jan (Sat): Form 141 for December deductions
31 Jan (Sun): TDS and TCS returns for October to December		 15 Jan (Fri): PF and ESI for December
Feb 2027 10 Feb (Wed): GSTR-7, GSTR-8
11 Feb (Thu): GSTR-1
13 Feb (Sat): IFF, QRMP filers
20 Feb (Sat): GSTR-3B
25 Feb (Thu): PMT-06, QRMP filers		 7 Feb (Sun): TDS and TCS deposit for January
15 Feb (Mon): TDS and TCS certificates for October to December (Forms 131 and 133)		 15 Feb (Mon): PF and ESI for January
Mar 2027 10 Mar (Wed): GSTR-7, GSTR-8
11 Mar (Thu): GSTR-1
13 Mar (Sat): IFF, QRMP filers
20 Mar (Sat): GSTR-3B
25 Mar (Thu): PMT-06, QRMP filers		 2 Mar (Tue): Form 141 for January deductions
7 Mar (Sun): TDS and TCS deposit for February
15 Mar (Mon): advance tax, final instalment (100%), and the single payment under the presumptive scheme
30 Mar (Tue): Form 141 for February deductions
31 Mar (Wed): last day to revise the 2025-26 return		 15 Mar (Mon): PF and ESI for February
  • QRMP filers file GSTR-3B on the 22nd or 24th. The GST section below lists which states use which date.
  • For November deductions, the Income Tax calendar shows 31 Dec for Form 141. Counting 30 days from 30 Nov gives 30 Dec, so we use 30 Dec [9][7].
  • Certificates for Form 141 payments (Form 132) fall 15 days after each Form 141 date [7].

This page covers GST, TDS and TCS, advance tax, income tax returns, PF and ESI. It does not cover professional tax, labour welfare fund, customs or company filings. For the MSME Form 1 that companies file, see our MSME 45 days payment rule guide.

What are the GST return due dates for 2026-27?

Most businesses file two returns a month: GSTR-1 by the 11th and GSTR-3B by the 20th. If your turnover last year was up to ₹5 crore, you can file both quarterly under the QRMP scheme (quarterly return with monthly payment). GSTR-1 is then due on the 13th and GSTR-3B on the 22nd or 24th of the month after the quarter, and you pay tax each month by the 25th [5][6].

Return Due date Who files it
GSTR-1, monthly 11th of the next month [5] Monthly filers
GSTR-1, quarterly 13th of the month after the quarter [5] QRMP filers
IFF (invoice furnishing facility) 13th of the next month, for the first two months of a quarter. Up to ₹50 lakh of invoices to registered buyers a month [16] QRMP filers, if they choose to use it
GSTR-3B, monthly 20th of the next month [6] Monthly filers
GSTR-3B, quarterly 22nd or 24th of the month after the quarter [6] QRMP filers, by state
PMT-06 25th of the next month, for the first two months of a quarter [6] QRMP filers
CMP-08 18th of the month after the quarter [13] Composition taxpayers
GSTR-4 30 June after the year ends, from 2024-25 [13] Composition taxpayers
GSTR-7 10th of the next month [15] Government departments, local authorities and others who must deduct GST at source
GSTR-8 10th of the next month [15] E-commerce operators who collect GST at source
GSTR-9 31 December after the year ends [15][17] Regular taxpayers with turnover above ₹2 crore
GSTR-9C 31 December after the year ends [15] Regular taxpayers with turnover above ₹5 crore

Which states file on the 22nd and which on the 24th?

QRMP filers go by the state or Union Territory of their principal place of business [6].

  • 22nd: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
  • 24th: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

How does QRMP work?

  • You can use it if your turnover in the previous year was up to ₹5 crore. You cannot opt in while your last due return is pending [5][16].
  • You choose on the GST portal, from the 1st day of the second month of the previous quarter to the last day of the first month of the quarter. For January to March 2027, that window runs from 1 Nov 2026 to 31 Jan 2027 [16].
  • If your turnover crosses ₹5 crore during a quarter, you file monthly from the next quarter [16].
  • GSTR-1 cannot be filed until the GSTR-3B for the earlier month or quarter is filed [16].

What are the TDS and TCS due dates for 2026-27?

Deposit TDS and TCS by the 7th of the next month. For tax deducted in March, the date is 30 April. Quarterly returns are due on 31 July, 31 October, 31 January and 31 May [7].

The forms below are the ones under the Income-tax Act, 2025. The old form for each is in brackets [7][9]. No official list matches the old forms to the new ones, so we paired them by what each form is for. Check the form name on the e-filing portal before you file.

What Due date Form
Deposit TDS or TCS 7th of the next month. 30 April for March Challan
TDS on rent, property purchase, contract and professional fees, and crypto (see below) 30 days after the end of the month Form 141 (was 26QB, 26QC, 26QD, 26QE)
Quarterly TDS return, salary 31 Jul, 31 Oct, 31 Jan, 31 May Form 138 (was 24Q)
Quarterly TDS return, payments to residents other than salary 31 Jul, 31 Oct, 31 Jan, 31 May Form 140 (was 26Q)
Quarterly TDS return, payments to non-residents 31 Jul, 31 Oct, 31 Jan, 31 May Form 144 (was 27Q)
Quarterly TCS return 31 Jul, 31 Oct, 31 Jan, 31 May Form 143 (was 27EQ)
TDS certificate, salary 15 June after the tax year Form 130 (was Form 16)
TDS certificate, other payments 15 days after the quarterly return date Form 131 (was 16A)
Certificate for Form 141 payments 15 days after the Form 141 date Form 132 (was 16B to 16E)
TCS certificate 15 days after the quarterly return date Form 133 (was 27D)

The 30-day route covers these cases [8][7]. Everyone else deposits by the 7th.

  • Rent above ₹50,000 a month paid by an individual or HUF below the tax audit limits. That means business turnover up to ₹1 crore, or professional receipts up to ₹50 lakh, in the previous year.
  • A purchase of property, other than agricultural land, worth ₹50 lakh or more.
  • From 1 Oct 2026, a purchase of property from a non-resident by an individual or HUF.
  • Contract, professional or commission payments above ₹50 lakh a year by such an individual or HUF.
  • Transfers of crypto.

TCS applies to sellers of items such as scrap, timber, liquor and motor vehicles above ₹10 lakh, and a few other transactions [8].

TCS returns moved. Under the old law the TCS return (Form 27EQ) was due on the 15th of July, October, January and May. The new Form 143 follows the TDS dates [9][7].

What are the advance tax and income tax return due dates for 2026-27?

Advance tax for 2026-27 is due on 15 June, 15 September, 15 December and 15 March. Taxpayers on the presumptive scheme pay it all by 15 March. Income tax returns are due on 31 July, 31 August, 31 October or 30 November, depending on the taxpayer [8].

Advance tax instalments for 2026-27

Due date Total paid by then Status on 20 Oct 2026
15 Jun 2026 At least 15% of the year's tax Passed
15 Sep 2026 At least 45% Passed
15 Dec 2026 At least 75% Coming
15 Mar 2027 100% Coming

Say your tax for 2026-27, after TDS, is ₹2,00,000. You should have paid ₹30,000 by 15 June, ₹90,000 in total by 15 September and ₹1,50,000 in total by 15 December. The full ₹2,00,000 is due by 15 March. Anything paid up to 31 March still counts as advance tax for the year [8].

You pay advance tax if your tax for the year, after TDS and TCS, is ₹10,000 or more. Resident individuals aged 60 or more with no business income do not pay it. If you declare profit under the presumptive scheme (section 58 of the 2025 Act, which covers the small business and small professional schemes), you pay the whole amount in one go by 15 March [8][9].

Income tax return dates

Taxpayer Return for 2025-26 (assessment year 2026-27) Return for 2026-27 (tax year 2026-27)
Salaried, pensioners and others without business income 31 Jul 2026, passed [9] 31 Jul 2027 [14]
Business or profession with no tax audit, and partners of such firms 31 Aug 2026, passed [9] 31 Aug 2027 [14]
Companies, audit cases and partners of audited firms 21 Nov 2026, extended from 31 Oct [1] 31 Oct 2027 [14]
Cases with a transfer pricing report 30 Nov 2026 [9] 30 Nov 2027 [14]
Belated return 31 Dec 2026 [9] 31 Dec 2027 [8]
Revised return Up to 31 Mar 2027 [9][14] Up to 31 Mar 2028 [14]

The Finance Act, 2026 added a fee for revising in the last three months: ₹1,000 if total income is ₹5 lakh or less, and ₹5,000 above that. It applies to a revised return filed after nine months from the end of the tax year, which is after 31 Dec 2026 for 2025-26 and after 31 Dec 2027 for 2026-27 [14][18].

The 31 August date for non-audit business cases is new. Budget 2026 moved it from 31 July [18]. The Finance Act, 2026 applies it to 2025-26 and to 2026-27 onward, and the Income Tax calendar lists 31 Aug 2026 [14][9].

Tax audit

A tax audit is needed if business turnover is above ₹1 crore, or ₹10 crore when cash receipts and cash payments are each 5% or less of the total, or if professional receipts are above ₹50 lakh. The audit report is due one month before the return date. For 2025-26 that is 21 Oct 2026, moved from 30 Sep. For 2026-27 it will be 30 Sep 2027 [8][1]. From 2026-27, missing it costs ₹75,000 for a delay of up to one month and ₹1,50,000 after that [14].

What are the PF and ESI due dates for 2026-27?

Pay PF and ESI within 15 days of the end of each month, so by the 15th. File the PF ECR (electronic challan-cum-return) by the same date. The one change this year is PF for September 2026, which is due on 31 October [4][12][3].

PF applies to establishments with 20 or more employees. The employer uploads the ECR within 15 days of month-end and then pays [19][4]. On 17 Sep 2026 the PF wage ceiling went from ₹15,000 to ₹25,000. Because that came in the middle of September, EPFO moved the September date to 31 October, for that month only. October contributions are due on 15 Nov [3].

ESI applies to establishments with 10 or more persons. Contributions are due within 15 days of the last day of the month [19][12]. ESIC is replacing its 1950 regulations under the Code on Social Security, 2020. The draft Employees' State Insurance (General) Regulations, 2026 keep the 15-day rule [20]. The Code lets the old regulations run for one year from 21 Nov 2025, so look for the final version on ESIC's site from late November [19].

What changed with the Income-tax Act, 2025?

The Income-tax Act, 2025 replaced the 1961 Act on 1 April 2026. It uses one term, tax year, in place of previous year and assessment year, and it renumbers sections and forms. The TDS deposit and quarterly return dates stayed the same. TCS return dates moved to 31 July, 31 October, 31 January and 31 May [8][2][9][7].

A tax year is the 12 months starting on 1 April. Income earned from 1 April 2026 to 31 March 2027 belongs to tax year 2026-27, and you file that return in 2027 [8].

Both laws apply this year. The e-filing portal says tax payments for tax year 2026-27 onwards follow the 2025 Act, and payments for assessment year 2026-27 or earlier follow the 1961 Act [2]. That is why Circular 07/2026 still speaks of assessment year 2026-27 [1]. The Finance Act, 2026 changed the 2025 Act before it began, and the return dates and fees on this page use the amended text [14].

What Old law, up to 2025-26 Income-tax Act, 2025, from 1 April 2026
Year words Previous year, assessment year Tax year
Filing a return Section 139 Section 263
Tax audit Section 44AB, Forms 3CA, 3CB and 3CD Section 63, Form 26
Presumptive schemes Sections 44AD and 44ADA Section 58
TDS on salary Section 192 Section 392
Other TDS The 194 series, such as 194-IA, 194-IB, 194M and 194S One table in section 393(1)

The TDS and TCS forms were renumbered too. The table in the TDS section above shows each old form next to its new one. The new numbers come from the Income-tax Act, 2025 and the Income-tax Rules, 2026. The old forms are the ones the Income Tax Department's own calendar listed for 2025 and early 2026 [8][7][9].

Which due dates have been extended or changed in 2026-27?

Four dates were extended since April 2026: GSTR-3B for March 2026, the tax audit report, the income tax return for companies and audit cases, and PF for September 2026. Two rules also changed without an extension. The non-audit business return moved to 31 August, and a revised return for 2025-26 can be filed until 31 March 2027 [14][9].

Old date New date What it covers Order
20 Apr 2026 21 Apr 2026 GSTR-3B for March 2026, monthly filers Notification 01/2026-Central Tax [21]
30 Sep 2026 21 Oct 2026 Tax audit report for 2025-26 CBDT Circular 07/2026 [1]
31 Oct 2026 21 Nov 2026 Return for 2025-26: companies, audit cases and partners of audited firms CBDT Circular 07/2026 [1][2]
15 Oct 2026 31 Oct 2026 PF contributions and ECR for September 2026 only EPFO circular of 13 Oct 2026 [3]

The GSTR-3B notification was dated 21 April and applied from 20 April, the original due date [21]. The EPFO circular covers September 2026 only and is not a general extension [3]. ESIC has also published draft regulations to replace its 1950 ones. They are a draft, and they keep the 15-day payment rule [20].

We found no extension for GSTR-1 or GSTR-3B returns due in October 2026, for TDS and TCS dates, for advance tax or for ESI. We could not read the GST portal's news page, so check it before you file.

Extensions come by notification or circular, sometimes a day or two before the date and sometimes after it. Confirm on the GST portal, the Income Tax portal, EPFO or ESIC before you file or pay. This page is general information, not tax advice.

What does it cost to miss a due date?

Missing a date costs a fee, interest or both. GST charges a daily late fee and 18% interest a year. TDS charges 1% to 1.5% a month. PF and ESI charge 12% a year plus damages.

If you are late with You pay
GSTR-1 or GSTR-3B A late fee of ₹50 a day, or ₹20 a day for a nil return, half under central GST and half under state GST. The total is capped at ₹500 for a nil return, ₹2,000 up to ₹1.5 crore of turnover, ₹5,000 up to ₹5 crore and ₹10,000 above that. The central notifications set ₹250, ₹1,000 and ₹2,500 for their half, and the state fee matches [22]
GSTR-9 ₹50 a day up to ₹5 crore of turnover, capped at 0.04% of turnover. ₹100 a day from ₹5 crore to ₹20 crore, with the same cap. Above ₹20 crore, ₹200 a day, capped at 0.5% [22]
GST tax payment Interest at 18% a year from the day after the due date until you pay, only on the part paid in cash. Input tax credit that was wrongly claimed and used carries 24% [10]
TDS deposit Interest of 1.5% for every month or part of a month from the date you deducted the tax to the date you pay it. If you did not deduct at all, 1% a month from the date it should have been deducted until you deduct it [8]
TDS or TCS return A fee of ₹200 a day until you file, capped at the tax involved, paid before you file [14]
Advance tax Interest on the shortfall: 3% for each of the first three instalments and 1% for March. No interest on the June and September shortfalls if you paid at least 12% by 15 June and at least 36% by 15 September [8]
Income tax return A fee of ₹1,000 if total income is ₹5 lakh or less, and ₹5,000 above that, from tax year 2026-27 (section 428). The same fee applies to a revised return filed after nine months from the end of the tax year [14]
Tax audit report From tax year 2026-27, a fee of ₹75,000 for a delay of up to one month and ₹1,50,000 after that (section 428) [14]
PF Simple interest at 12% a year from the due date until you pay. Damages of 0.25% of the unpaid amount per month for a delay under 2 months, 0.5% for 2 to 4 months and 1% beyond 4 months, never more than the amount owed. A late return costs ₹500 a day, capped at the month's administrative charges [11][4]
ESI Simple interest at 12% a year for each day of delay. Damages of up to 5% a year for a delay under 2 months, 10% for 2 to 4 months, 15% for 4 to 6 months and 25% beyond that. ESIC's draft 2026 regulations propose a flat 1% a month instead [12][11][20]

Say a trader with ₹3 crore turnover pays ₹1,00,000 of GST in cash 10 days after the 20th. The late fee is ₹50 a day for 10 days, which is ₹500. Interest is ₹1,00,000 at 18% for 10 days, which is ₹493. The total is about ₹993 [22][10].

Say TDS of ₹10,000 deducted on 25 Oct is deposited on 20 Nov, after the 7 Nov due date. The delay is part of one month, so interest is 1.5% of ₹10,000, which is ₹150 [8].

How can you make sure you never miss a due date?

Track only the dates that apply to you. Set your own deadline two working days early. Pay first when you have to choose. Read the official notices twice a month.

  1. List what applies to you: GST monthly or QRMP and your state group, composition, TDS or TCS, how many people you employ (20 or more for PF, 10 or more for ESI), advance tax and tax audit.
  2. Put each date in a shared calendar or sheet with the form, the person responsible and your own deadline two working days earlier. Close the month's sales and purchase entries by the 8th, so GSTR-1 can go out on the 11th.
  3. Pay first when you must choose. For GST, put the cash in your electronic cash ledger by the due date. If you then file late, interest is not charged on money that was already in the ledger on the due date [10]. For TDS, deposit by the 7th even if the return comes later [7].
  4. Read the official notices on the 1st and 15th of each month: the GST portal news, the Income Tax portal's Latest News, EPFO circulars and ESIC circulars [2][3]. Keep the acknowledgement or challan for every filing in one folder.

When customers pay late, your own GST and TDS dates still fall due. Our payment reminder messages guide helps you chase the money.

FAQ

What is the GSTR-3B due date?

The 20th of the next month for monthly filers. Quarterly (QRMP) filers file by the 22nd or 24th of the month after the quarter, depending on their state [6].

What is the GSTR-1 due date?

The 11th of the next month for monthly filers, and the 13th of the month after the quarter for QRMP filers [5].

What is the TDS payment due date?

The 7th of the next month, or 30 April for tax deducted in March. TDS on rent, contract and professional fees paid by individuals and HUFs below the tax audit limits, on property purchases and on crypto is due 30 days after month-end, with Form 141 [7].

When is advance tax due in 2026-27?

On 15 June (15%), 15 September (45%), 15 December (75%) and 15 March (100%), counted together. Taxpayers on the presumptive scheme pay everything by 15 March [8].

What is the PF payment due date, and was it extended?

Within 15 days of the end of each month, so by the 15th. For the September 2026 wage month only, EPFO moved the date from 15 Oct to 31 Oct [4][3].

What is the ESI due date?

Within 15 days of the last day of the month, so by the 15th. ESIC's draft 2026 regulations keep this rule [12][20].

Was the income tax return date extended in 2026?

For companies and audit cases, yes. The return for 2025-26 moved from 31 Oct to 21 Nov 2026, and the tax audit report from 30 Sep to 21 Oct 2026. We found no extension of the 31 Jul and 31 Aug dates [1][9].

About the author

Rahul Vijay co-founded Autobot (Convogenie Technologies, Bengaluru), a Meta Business Partner.

Sources

General information, not tax advice.

  1. CBDT Circular No. 07/2026, 28 Sep 2026, extension of timelines for audit reports and returns for AY 2026-27 (return for audit cases from 31 Oct to 21 Nov 2026; audit report to 21 Oct 2026). https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf
  2. Income Tax Department e-filing portal, Latest News: 20 Mar 2026 (Income-tax Rules, 2026, effective 1 Apr 2026), 1 Apr 2026 (which Act applies to payments), 29 Sep 2026 (Circular 07/2026). https://www.incometax.gov.in/iec/foportal/latest-news
  3. EPFO circular No. Compliance/AnnAcPlan/2022-23/RationalizationofECR-Part(1)/e-704368, 13 Oct 2026 (ECR and contributions for September 2026 extended to 31 Oct 2026; copy hosted by SGCMS, as the circular was not yet on EPFO's circulars page on 20 Oct); EPFO FAQs on the wage ceiling; Notification S.O. 5109(E), 17 Sep 2026 (wage ceiling ₹25,000). https://www.sgcms.com/regulatory-updates/wp-content/uploads/2026/10/Circular-dated-13.10.2026.pdf , https://pmvbry-cdn.epfindia.gov.in/wp-content/uploads/2026/09/EPFO_Wage_Ceiling_FAQs.pdf , https://pmvbry-cdn.epfindia.gov.in/wp-content/uploads/2026/09/Wage-Ceiling-Circular-28.09.2026.pdf
  4. Employees' Provident Funds Scheme, 2026, G.S.R. 525(E), 29 Jun 2026, Gazette of India: paragraph 23 (damages), 24 (returns), 28 (payment within fifteen days; time can be extended), 29 (late fee). https://egazette.gov.in/WriteReadData/2026/273957.pdf
  5. Notification No. 83/2020-Central Tax, 10 Nov 2020 (GSTR-1 by the 11th, or the 13th for quarterly filers) and Notification No. 84/2020-Central Tax (quarterly scheme for turnover up to ₹5 crore), GST Council website. https://gstcouncil.gov.in/sites/default/files/2024-05/notfctn-83-central-tax-english-2020.pdf and https://gstcouncil.gov.in/sites/default/files/2024-05/notfctn-84-central-tax-english-2020.pdf
  6. CGST Rules, 2017, rule 61 (GSTR-3B: 20th for monthly filers; 22nd or 24th for quarterly filers by state; PMT-06 by the 25th), CBIC tax repository. https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule61_v1.00.html
  7. Income-tax Rules, 2026, notified 20 Mar 2026: rule 215 (TDS and TCS certificates), rule 218 (payment of TDS and TCS), rule 219 (quarterly statements and Form 141); and the Income-tax (Fifth Amendment) Rules, 2026, Notification 121/2026, 22 Sep 2026, in force from 1 Oct 2026 (adds property bought from a non-resident by an individual or HUF to the 30-day route). https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf and https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Notification-no-121-2026.pdf
  8. Income-tax Act, 2025 (Act 30 of 2025), Gazette of India, 21 Aug 2025: sections 1 and 3 (commencement, tax year), 2(37) and 393 (TDS), 394 (TCS), 398 (TDS interest), 403 to 408 (advance tax), 425 (advance tax interest), 63 (tax audit), 263(4) (belated return) and 536 (repeal). Sections 263, 427 and 428 were later replaced by the Finance Act, 2026, cited separately. https://egazette.gov.in/WriteReadData/2025/265620.pdf
  9. Income Tax Department e-filing portal, tax calendar (home page widget and its monthly data, Jul 2025 to Mar 2027; AY 2026-27 return dates, 21 Oct to 21 Nov 2026 audit dates, advance tax instalments, Form 141 and certificate dates, old-law TCS dates). Opened 20 Oct 2026. https://www.incometax.gov.in/iec/foportal/ and https://eportal.incometax.gov.in/iec/foservices/#/TaxCalc/calender
  10. GST interest: CGST Act, 2017, section 50; CGST Rules, 2017, rule 88B; Notification No. 13/2017-Central Tax (18% and 24%). https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter10/section50_v1.00.html , https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter9/rule88b_v1.00.html , https://gstcouncil.gov.in/sites/default/files/2024-04/notfctn-13-central-tax-english.pdf
  11. Notification S.O. 2698(E), 29 May 2026, Ministry of Labour and Employment (simple interest at 12% a year on amounts due under the Code on Social Security, 2020, deemed in force from 21 Nov 2025). https://egazette.gov.in/WriteReadData/2026/272998.pdf
  12. ESIC, Contribution page (payment within 15 days of the last day of the month) and the Employees' State Insurance (General) Regulations, 1950, regulations 31, 31A and 31C (due date, 12% interest, damages). https://www.esic.gov.in/contribution and https://www.esic.gov.in/attachments/actfile/04423ea7329d664985893d3b2822ea72.pdf
  13. CGST Rules, 2017, rule 62 (CMP-08 by the 18th; GSTR-4 annual return) and Notification No. 12/2024-Central Tax, 10 Jul 2024, item 13 (GSTR-4 by 30 June from 2024-25). https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule62_v1.00.html and https://gstcouncil.gov.in/sites/default/files/2024-09/central-tax-12-2024-11072024.pdf
  14. Finance Act, 2026 (No. 4 of 2026), Gazette of India, 30 Mar 2026: section 5 (return dates for 2025-26), section 16 (section 234-I fee), section 66 (return dates and revised return for 2026-27 onward), section 96 (new sections 427 and 428: fees for late TDS returns, late returns, revised returns and late tax audit reports). https://egazette.gov.in/WriteReadData/2026/271439.pdf
  15. CGST Rules, 2017, rule 66 (GSTR-7 by the 10th) and rule 80 (GSTR-9 and GSTR-9C by 31 December); CGST Act, 2017, section 51 (GST TDS) and section 52 (GST TCS, statement within ten days). https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule66_v1.00.html , https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule80_v1.00.html , https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter10/section51_v1.00.html , https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter10/section52_v1.00.html
  16. CGST Rules, 2017, rule 59 (IFF window and ₹50 lakh limit; GSTR-1 cannot be filed before the earlier GSTR-3B) and rule 61A (choosing the quarterly scheme), CBIC tax repository. https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule59_v1.00.html and https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule61a_v1.00.html
  17. Notification No. 15/2025-Central Tax, 17 Sep 2025 (no annual return for aggregate turnover up to ₹2 crore from 2024-25), read in the Government of Meghalaya's matching Notification No. 15/2025-State Tax. https://www.meghalaya.gov.in/sites/default/files/circulars/ERTS_T_3_2025_423.pdf
  18. Memorandum explaining the provisions of the Finance Bill, 2026, as introduced on 1 Feb 2026 (why the non-audit business return date moves from 31 July to 31 August; why the revised return window is longer and when its fee starts). https://www.indiabudget.gov.in/doc/memo.pdf
  19. Code on Social Security, 2020, First Schedule (PF for 20 or more employees, ESI for 10 or more persons) and section 164 (repeal and savings), and Notification S.O. 5319(E), 21 Nov 2025 (commencement), as hosted by ESIC. https://www.esic.gov.in/attachments/actfile/The_Code_on_Social_Security_2020_No_36_of_2020_1787043715.pdf and https://www.esic.gov.in/attachments/actfile/MINISTRY_OF_LABOUR_AND_EMPLOYMENT_NOTIFICATION_1787043012.pdf
  20. ESIC, draft Employees' State Insurance (General) Regulations, 2026, notification No. X-11014/31/2026-P&D dated 13 Jul 2026, Gazette of India, 22 Jul 2026: regulation 19 (payment within 15 days of the last day of the month) and regulation 22 (damages of 1% a month). https://egazette.gov.in/WriteReadData/2026/274902.pdf
  21. Notification No. 01/2026-Central Tax, 21 Apr 2026 (GSTR-3B for March 2026 extended to 21 Apr 2026, in force from 20 Apr 2026), read in the Government of West Bengal's matching State Tax notification dated 23 Apr 2026. https://comtax.wb.gov.in/GST/GST_Notifications/Notification_01_2026_20260423.pdf
  22. GST late fee: CGST Act, 2017, section 47; Notification No. 4/2018-Central Tax (GSTR-1), No. 76/2018 (GSTR-3B), No. 19/2021 and No. 20/2021 (caps from June 2021), No. 07/2023 (GSTR-9); Circular No. 26/26/2017-GST (central and state share of the daily fee). https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section47_v1.00.html , https://gstcouncil.gov.in/sites/default/files/2024-05/notification-4-2018-central_tax-english.pdf , https://gstcouncil.gov.in/sites/default/files/2024-05/notfctn-76-central-tax-english-2018.pdf , https://gstcouncil.gov.in/sites/default/files/2024-05/notfctn-19-central-tax-english-2021.pdf , https://gstcouncil.gov.in/sites/default/files/2024-05/notfctn-20-central-tax-english-2021.pdf , https://gstcouncil.gov.in/sites/default/files/2024-05/07_eng.pdf , https://gstcouncil.gov.in/sites/default/files/2024-06/circularno-26-cgst.pdf