Statutory Due Dates

Indian Statutory Compliance Calendar

Real-time tracking of statutory tax and corporate law deadlines for FY 2024-25 & 2025-26. Avoid non-negotiable late fees, interest, and director disqualifications.

Sep

2026

7 Days Left

GST

GSTR-1 Monthly Return

Form GSTR-1

Applicability: Registered taxpayers with aggregate turnover > ₹5 Crores or not opted for QRMP

Consequences: Late fee of ₹50/day (₹20/day for Nil return) & blocking of e-Way Bill generation u/r 138E

Upload Outward Supplies & Reconcile

Sep

2026

9 Days Left

GST

Invoice Furnishing Facility (IFF) for QRMP

Form IFF

Applicability: Small taxpayers opted for QRMP scheme to pass B2B credit to buyers

Consequences: Buyers cannot claim Input Tax Credit in GSTR-2B for the current month

Upload B2B Invoices

Sep

2026

11 Days Left

Direct Tax

Second Installment of Advance Tax (45%)

Challan ITNS 280

Applicability: All corporate taxpayers and individuals with estimated tax liability ≥ ₹10,000

Consequences: Mandatory penal interest @ 1% per month under Section 234C & 234B

Compute Tax & Pay Challan 280

Sep

2026

16 Days Left

GST

GSTR-3B Monthly Summary & Tax Payment

Form GSTR-3B

Applicability: All regular GST taxpayers with aggregate turnover > ₹5 Crores

Consequences: Interest @ 18% p.a. on net cash tax liability + Late fees of ₹50/day + Rule 86B restrictions

Offset ITC & Disburse Net Cash Tax

Sep

2026

26 Days Left

MCA & Corporate Law

Annual Director KYC (DIR-3 KYC / Web)

DIR-3 KYC / Web Verification

Applicability: Every individual holding an approved Director Identification Number (DIN)

Consequences: Deactivation of DIN + Steep non-negotiable penalty fee of ₹5,000 per DIN

Complete OTP / Digital Signature KYC

Sep

2026

26 Days Left

Direct Tax

Tax Audit Report (Form 3CA/3CB & 3CD)

Form 3CD & 3CA / 3CB

Applicability: Corporate & Non-Corporate entities with turnover exceeding ₹1 Cr / ₹10 Cr thresholds

Consequences: Penalty under Section 271B equal to 0.5% of turnover or ₹1,50,000, whichever is lower

CA Audit Sign-off & Upload

Oct

2026

33 Days Left

Direct Tax

Deposit of TDS / TCS for September

Challan ITNS 281

Applicability: All deductors of tax at source (Salaries, Contractors, Professional Fees, Rent)

Consequences: Interest @ 1.5% per month on late deduction / deposit + disallowance of 30% expenditure u/s 40(a)(ia)

Verify Form 281 & Remit Funds

Oct

2026

57 Days Left

Direct Tax

Quarterly TDS Statement Q2 (Jul - Sep)

Form 24Q (Salaries) / 26Q (Non-Salaries) / 27Q

Applicability: All corporate, partnership, and individual tax deductors

Consequences: Late filing fee of ₹200 per day under Section 234E + Penalty under Section 271H up to ₹1,00,000

Validate FVU & Generate Form 16A

Oct

2026

57 Days Left

Direct Tax

Income Tax Return for Audit Assessees

Form ITR-6 (Companies) / ITR-5 (LLPs/Partnerships)

Applicability: Companies, working partners of audited firms, and transfer pricing entities

Consequences: Interest u/s 234A @ 1% per month + Late fee u/s 234F + Loss of business loss carry-forward

File ITR with Digital Signature

Oct

2026

56 Days Left

MCA & Corporate Law

Annual Financial Filing with ROC (AOC-4)

Form AOC-4 / AOC-4 XBRL

Applicability: All registered Private Limited, Public Limited, and Section 8 Companies

Consequences: Late fee of ₹100 per day per form indefinitely + Notice from ROC Registrar

Submit Audited Balance Sheet & P&L

Nov

2026

86 Days Left

MCA & Corporate Law

Annual Return of Company (MGT-7)

Form MGT-7 / MGT-7A (Small Co)

Applicability: All active registered corporate entities within 60 days of AGM

Consequences: Late fee of ₹100 per day + potential prosecution of directors under Section 92

Prepare Shareholder & Director Disclosures

Oct

2026

57 Days Left

Direct Tax

Transfer Pricing Accountant Report (3CEB)

Form 3CEB

Applicability: Enterprises with international or specified domestic transactions with Associated Enterprises

Consequences: Penalty under Section 271BA of ₹1,00,000 + 2% penalty of transaction value under Section 271AA

Verify Benchmarking & Upload 3CEB

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