§ 4.0Resources & Knowledge Center

Statutory updates, without wading through the notification.

A running compliance calendar and a set of official links — kept here so a filing date is never the thing that catches you out.

India Compliance Calendar · Tax Year 2026-27 (1 Apr 2026 - 31 Mar 2027) · Updated as on 15 August 2026

Structural change: the Income-tax Act, 2025 is now in force

In force from 1 April 2026, replacing “Financial Year / Assessment Year” with a single “Tax Year.” Tax Year 2026-27 runs 1 April 2026 to 31 March 2027. Returns filed in 2026 for FY 2025-26 income were still governed by the old 1961 Act — the last filing cycle under the old regime.

§ 4.1Next Due

GSTR-3BGSTR-3B (monthly filers)

20 Aug4d left

QRMPPMT-06 (QRMP, month 1 & 2)

25 Aug9d left

ITR-3/4ITR-3 / ITR-4 (business & professional, non-audit)

31 Aug15d left

Sec 200TDS/TCS Deposit

07 Sep22d left

GSTR-1GSTR-1 (monthly filers)

11 Sep26d left

EPFOPF ECR + Payment

15 Sep30d left

§ 4.2What's Tracked

Income Tax

Return filing deadlines, advance tax instalments, TDS/TCS compliance — now governed by the Income-tax Act, 2025 and its Tax Year concept.

GST

Monthly and annual return schedules, ITC reconciliation, and the 3-year filing bar now in effect on old returns.

ROC / MCA

AGM-linked annual filing timelines, DIN/KYC compliance, and LLP annual return deadlines.

PF & ESIC

Monthly PF ECR and ESIC contribution payments, and half-yearly ESIC return filings.

§ 4.3Full Compliance Calendar — Tax Year 2026-27

Income Tax

ITR-3/4ITR-3 / ITR-4 (business & professional, non-audit)

31 Aug

26Q/24QTDS Return — Q2 (Jul-Sep)

31 Oct

44ABTax Audit cases — ITR filing

31 Oct

3CEBTransfer Pricing cases (Form 3CEB)

30 Nov

Adv TaxAdvance Tax — Instalment 3 (75%)

15 Dec

234FBelated Return (AY 2026-27)

31 Dec

26Q/24QTDS Return — Q3 (Oct-Dec)

31 Jan '27

Adv TaxAdvance Tax — Instalment 4 (100%) & Presumptive (44AD/44ADA)

15 Mar '27

26Q/24QTDS Return — Q4 (Jan-Mar)

31 May '27

ITRITR — non-audit (Tax Year 2026-27 income)

31 Jul '27

44ABTax Audit Report (Form 3CA/3CB-3CD), Tax Year 2026-27

30 Sep '27

ITRITR — audit cases (Tax Year 2026-27 income)

31 Oct '27

GST

ITC-04ITC-04 (job work, Apr-Sep, turnover > Rs.5 cr)

25 Oct

ITC-04ITC-04 (Oct-Mar, turnover > Rs.5 cr)

25 Apr '27

GSTR-4GSTR-4 (Composition Annual Return)

30 Apr '27

GSTR-9GSTR-9 (Annual Return, FY 2026-27)

31 Dec '27

GSTR-9CGSTR-9C (Reconciliation, turnover > Rs.5 cr)

31 Dec '27

ROC / MCA

AGMAGM (except OPC) — FY 2025-26 accounts

30 Sep

DIR-3DIR-3 KYC (all DIN holders)

30 Sep

ADT-1ADT-1 (Auditor appointment, ~15 days from AGM)

15 Oct

LLP-8LLP Form 8 (Statement of Accounts)

30 Oct

AOC-4AOC-4 / AOC-4 XBRL (financial statements, ~30 days from AGM)

30 Oct

MSME-IMSME Form-I (dues > 45 days, Apr-Sep)

31 Oct

MGT-7MGT-7 / MGT-7A (Annual Return, ~60 days from AGM)

29 Nov

PF & ESIC

ESICESIC Return — half-year (Apr-Sep 2026)

11 Nov

ESICESIC Return — half-year (Oct 2026-Mar 2027)

11 May '27

General reference compiled from publicly available sources as on 15 August 2026, not professional advice. Deadlines are frequently changed by CBDT/CBIC/MCA/EPFO/ESIC notifications — verify on the official portal before relying on any date, especially ROC dates, which shift with your actual AGM date.

§ 4.4Official Portals

Income Tax e-Filing Portal

Return filing, e-verification, Form 26AS & AIS

GST Portal

Registration, return filing, e-way bill

Ministry of Corporate Affairs (MCA)

Company & LLP filings, ROC compliance

ICAI — Institute of Chartered Accountants of India

Standards, notifications & member resources

TRACES — TDS Reconciliation

TDS/TCS credit statements & correction

EPFO

Provident fund registration & payment

Unsure which of these applies to your filing?

Ask the practice