April 2026
- —LUT renewal for exporters (before 1 April)GST
- 25ITC-04 (job work)GST
- 30MSME-1 (Oct–Mar half)ROC
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
TDS payment for March is due 30 April, not the 7th.
Due-date calendar FY 2026-27
GST, income tax, TDS, ROC and payroll — month by month, April 2026 to March 2027. TDS returns use the new numbering: Form 138 (was 24Q), Form 140 (was 26Q), Form 139 (was 27Q).
Ordinary due dates, before any extension. Dates change by notification — verify against the current year's circulars before relying on them. QRMP, composition and state-specific dates (professional tax, co-operatives) vary by client.
May 2026
- 15TCS return Q4 (27EQ)TDS
- 30LLP Form 11ROC
- 31TDS return Q4 — Form 138 / 140 / 139TDS
- 31SFT (Form 61A)Income tax
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
June 2026
- 15Advance tax — 1st instalment (15%)Income tax
- 15Form 16Income tax
- 30DPT-3ROC
- 30GSTR-4 (composition, annual)GST
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
July 2026
- 15TCS return Q1 (27EQ)TDS
- 15FLA return (FEMA)Other
- 31TDS return Q1 — Form 138 / 140 / 139TDS
- 31ITR — non-audit casesIncome tax
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
August 2026
- 15Form 16A for Q1TDS
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
One of the two quiet months.
September 2026
- 15Advance tax — 2nd instalment (45%)Income tax
- 27AOC-4 (OPC)ROC
- 30Tax audit report (3CA/3CB + 3CD)Income tax
- 30DIR-3 KYCROC
- 30AGM deadlineROC
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
October 2026
- 15TCS return Q2 (27EQ)TDS
- 25ITC-04GST
- 29–30AOC-4ROC
- 30LLP Form 8ROC
- 31TDS return Q2 — Form 138 / 140 / 139TDS
- 31ITR — audit casesIncome tax
- 31MSME-1 (Apr–Sep half)ROC
- 31Form 3CEBIncome tax
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
November 2026
- 28–29MGT-7 / MGT-7AROC
- 30ITR — transfer pricing casesIncome tax
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
December 2026
- 15Advance tax — 3rd instalment (75%)Income tax
- 31GSTR-9 / GSTR-9CGST
- 31Belated / revised ITRIncome tax
- 31FC-4 (FCRA)Other
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
January 2027
- 15TCS return Q3 (27EQ)TDS
- 31TDS return Q3 — Form 138 / 140 / 139TDS
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
February 2027
- 15Form 16A for Q3TDS
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
March 2027
- 15Advance tax — 4th instalment (100%)Income tax
- 31CSR-2ROC
- 31LUT for next yearGST
- +Monthly: 7 TDS pay · 11 GSTR-1 · 15 PF/ESI · 20 GSTR-3B
Plan around the peaks
The three peaks
| Peak | Window | What lands |
|---|---|---|
| ITR | Jun–Jul | Form 16, non-audit ITRs, TDS Q1, advance tax I |
| Audit | Sep–Oct | Tax audit, AGMs, AOC-4, LLP Form 8, audit ITRs, TDS Q2 |
| Annual GST | Nov–Dec | MGT-7, GSTR-9/9C, belated returns, advance tax III |
May and August are the quiet months.
What it costs to miss
Late fees at a glance
| Default | Cost |
|---|---|
| GSTR-1 / 3B late | ₹50/day (₹20 nil), capped by turnover |
| Two GSTR-3B defaults | E-way bill generation blocked |
| TDS return late (s.234E) | ₹200/day, capped at the TDS amount |
| ITR late (s.234F) | ₹1,000 (income ≤ ₹5L) / ₹5,000, plus interest u/s 234A |
| AOC-4 / MGT-7 late | ₹100/day, no cap |
| LLP Form 11 / Form 8 late | ₹100/day, no cap |
| DIR-3 KYC late | ₹5,000 and DIN deactivated |
Every date above, for every client — automatically.
Tell us what each client is. The calendar, reminders and penalty exposure follow.