Indian SMB Compliance Calendar 2026-27: Every Due Date
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Last updated: 27 June 2026 · Covers financial year 2026-27 (1 April 2026 – 31 March 2027). Dates that fall on holidays may shift; always confirm on the relevant government portal.
Indian small businesses face recurring deadlines across five authorities — GST, TDS/income tax, EPF, ESI and (for companies/LLPs) the MCA. The most frequent monthly dates are: TDS deposit by the 7th, GSTR-1 by the 11th, EPF & ESI by the 15th, and GSTR-3B by the 20th. Missing them triggers late fees and interest — for example, GST returns carry a ₹50/day late fee (₹20/day for nil returns) plus 18% annual interest on unpaid tax.
Key takeaways
- Every month: TDS deposit (7th), GSTR-1 (11th, monthly filers), EPF/ESI/PT (15th), GSTR-3B (20th, monthly filers).
- Quarterly: TDS returns (31 Jul / 31 Oct / 31 Jan / 31 May); QRMP GSTR-3B (22nd/24th).
- Yearly highlights: ITR (31 Jul, non-audit), tax audit report (30 Sep), audit-case ITR (31 Oct), GSTR-9/9C (31 Dec), advance tax in four instalments (15 Jun/Sep/Dec/Mar).
- Companies/LLPs: AOC-4 (~30 Oct), MGT-7 (~29 Nov), DPT-3 (30 Jun), LLP Form 11 (30 May), LLP Form 8 (30 Oct).
- Late filing costs money: GST ₹50/day (₹20 nil) + 18% interest; TDS ₹200/day u/s 234E; and more.
Fact box. The four most common monthly compliance dates for an Indian SMB are the 7th (TDS deposit), the 11th (GSTR-1), the 15th (EPF & ESI), and the 20th (GSTR-3B).
Monthly compliance due dates
These repeat every month. "Next month" means the month following the period.
| Due date | Compliance | Applies to |
|---|---|---|
| 7th | TDS / TCS deposit for the previous month (for March, paid by 30 April) | All deductors |
| 10th | GSTR-7 (TDS under GST), GSTR-8 (TCS, e-commerce operators) | GST TDS/TCS deductors |
| 11th | GSTR-1 (outward supplies) — monthly filers | Turnover > ₹5 cr, or opted out of QRMP |
| 13th | GSTR-1 IFF (QRMP), GSTR-6 (input service distributors) | QRMP filers, ISD |
| 15th | EPF (ECR) + ESI payment; Professional Tax (states that levy monthly) | Employers |
| 20th | GSTR-3B (summary + tax) — monthly filers; GSTR-5A (OIDAR) | Regular monthly taxpayers |
| 22nd / 24th | GSTR-3B — QRMP filers (22nd or 24th, by state group) | QRMP taxpayers |
| 25th | PMT-06 — monthly tax payment under QRMP | QRMP taxpayers |
Note on QRMP. Businesses with turnover up to ₹5 crore can opt for the Quarterly Return, Monthly Payment scheme: file GSTR-1 and GSTR-3B quarterly, but pay tax monthly via PMT-06 (25th). The GSTR-3B due date is the 22nd for one group of states/UTs and the 24th for the other.
Quarterly compliance due dates
| Period (Quarter) | TDS return (26Q/24Q/27Q) | QRMP GSTR-3B |
|---|---|---|
| Apr–Jun (Q1) | 31 July | 22/24 July |
| Jul–Sep (Q2) | 31 October | 22/24 October |
| Oct–Dec (Q3) | 31 January | 22/24 January |
| Jan–Mar (Q4) | 31 May | 22/24 April |
- CMP-08 (composition dealers — quarterly statement): 18th of the month after each quarter.
- ESI half-yearly returns: periods April–September and October–March.
Advance tax due dates (FY 2026-27)
Advance tax applies if your total tax liability for the year is ₹10,000 or more (after TDS).
| Instalment | Due date | Cumulative payable |
|---|---|---|
| 1st | 15 June 2026 | 15% |
| 2nd | 15 September 2026 | 45% |
| 3rd | 15 December 2026 | 75% |
| 4th | 15 March 2027 | 100% |
Taxpayers under presumptive taxation (Section 44AD / 44ADA) pay 100% of advance tax in a single instalment by 15 March.
Annual / yearly compliance due dates
| Due date | Compliance | Who |
|---|---|---|
| 30 April | EPF/ESI for March; TDS for March; CMP-08 (Q4) | Employers, composition dealers |
| 30 May | LLP Form 11 (annual return) | LLPs |
| 31 May | Q4 TDS returns (24Q/26Q/27Q) | Deductors |
| 15 June | Form 16 issued to employees; 1st advance-tax instalment | Employers; taxpayers |
| 30 June | DPT-3 (return of deposits); GSTR-4 (composition annual return) | Companies; composition dealers |
| 31 July | ITR for non-audit cases (individuals, proprietors, presumptive) | Non-audit taxpayers |
| 30 September | Tax audit report (Form 3CA/3CB-3CD) | Businesses requiring audit |
| 30 October | AOC-4 (financial statements); LLP Form 8 | Companies; LLPs |
| 31 October | ITR for audit cases; Form 3CEB (transfer pricing → 30 Nov) | Audit-case taxpayers |
| 29 November | MGT-7 / MGT-7A (annual return) | Companies |
| 30 November | Belated/revised ITR deadline; TP ITR | Taxpayers |
| 31 December | GSTR-9 (annual return) & GSTR-9C (reconciliation) | GST taxpayers (see thresholds) |
| 31 March | LUT renewal (RFD-11) for exporters; year-end closing | Exporters; all |
GSTR-9 / 9C thresholds: GSTR-9 is mandatory for turnover above ₹2 crore; GSTR-9C (self-certified reconciliation) for turnover above ₹5 crore. DIR-3 KYC for directors is now generally a triennial (every three years) requirement under the 2025 rules amendment — confirm your applicability.
What does it cost to miss a deadline?
Late compliance is expensive and compounding. The most common penalties:
| Default | Penalty |
|---|---|
| GST return late filing (GSTR-1/3B) | ₹50/day (₹20/day for nil), capped by turnover (₹2,000–₹10,000), plus 18% p.a. interest on unpaid tax |
| TDS return late filing | ₹200/day under Section 234E (up to the TDS amount) |
| TDS late deposit | 1%–1.5% interest per month |
| EPF late payment | Interest (12% p.a.) + damages |
| ITR late filing | Up to ₹5,000 under Section 234F (₹1,000 if income ≤ ₹5 lakh) + interest |
| ROC late filing | ₹100/day per form, no cap |
Fact box. A late GST return costs ₹50 per day (₹20/day for nil returns) plus 18% annual interest on any unpaid tax — so a single missed GSTR-3B can quietly grow into thousands of rupees.
How Ankeshan keeps you ahead of these dates
Ankeshan builds your personal compliance calendar from your business profile — your GST registration, turnover, employee count, state and entity type — and reminds you 7 days, 3 days and on the day before each deadline, via in-Excel popup, email and WhatsApp. It also estimates late fees if something slips, and links straight to the right portal. Because the calendar updates from our servers, new government deadlines appear automatically. (Ankeshan launches soon — join the waitlist for a free downloadable Excel version of this calendar.)
Frequently asked questions
What are the GST return due dates for 2026-27? GSTR-1 is due on the 11th and GSTR-3B on the 20th for monthly filers. QRMP (quarterly) filers file GSTR-1 on the 13th after the quarter and GSTR-3B on the 22nd or 24th, paying monthly tax via PMT-06 by the 25th.
When is TDS due? TDS deducted in a month must be deposited by the 7th of the next month (TDS for March is due by 30 April). Quarterly TDS returns are due 31 July, 31 October, 31 January and 31 May.
What is the ITR filing due date for 2026? 31 July 2026 for taxpayers not requiring audit, and 31 October 2026 for audit cases (with the tax audit report due 30 September 2026). These can be extended by government notification.
When are EPF and ESI due? Both are due by the 15th of the following month.
When is the advance tax due? In four instalments: 15 June, 15 September, 15 December and 15 March, cumulatively reaching 15%, 45%, 75% and 100% of the year's tax.
Do these dates ever change? Yes. Dates falling on holidays may shift, and the government sometimes extends deadlines by notification. Always confirm on the official portal close to the date.
Sources
- GST: cbic-gst.gov.in, gst.gov.in (return due dates, late fees).
- Income tax & TDS: incometax.gov.in (ITR/TDS/advance-tax due dates, Sections 234E/234F).
- EPF: epfindia.gov.in · ESI: esic.gov.in.
- MCA / ROC: mca.gov.in (AOC-4, MGT-7, DPT-3, LLP Form 8/11).
General information, not professional advice. Verify each date on the official portal for your specific case. Reviewed by a Chartered Accountant; last updated 27 June 2026.
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