Loading the compliance calendar…
Compliance calendar · Income tax, GST, MCA, SEBI, RBI What’s due, what’s new.
Upcoming due dates under income tax, GST, company law, SEBI, RBI and FEMA, with the latest regulatory updates. Past dates drop off automatically.
Last updated 5 Oct 2026Dates shown in IST
Live board
The billboard for this quarter
The board scrolls through every upcoming date and update. Hover over it or tap it to pause, and switch between due dates and updates at the top of the screen.
–Upcoming dates
–Due in 30 days
–Recent updates
V K Kila & Co.
Compliance Bulletin
Calendar
Due dates by month
Filter by law. Monthly GST and TDS filings are hidden by default; switch them on to see every date.
October 2026
07Oct
Upload Form 121 declarations (earlier 15G / 15H) for July–September
Payers who received no-deduction declarations
Income TaxIn 2 days
13Oct
GSTR-1 for July–September quarter
QRMP taxpayers
GSTIn 8 days
15Oct
ADT-1 — notice of auditor appointment
Companies that appointed or re-appointed an auditor at an AGM held on 30 September
Within 15 days of the AGM
MCAIn 10 days
18Oct
CMP-08 for July–September
Composition taxpayers
GSTIn 13 days
21Oct
Tax audit report, AY 2026-27
Audit cases other than transfer pricing cases
Extended from 30 Sep by CBDT Circular 7/2026 (28 Sep 2026) · Official source
Income TaxIn 16 days
21Oct
Shareholding pattern (Reg. 31) for the quarter ended 30 September
Listed entities; SME-listed entities file half-yearly
SEBIIn 16 days
21Oct
DNBS-02 quarterly return for the quarter ended 30 September
Base-layer NBFCs, on the CIMS portal
RBIIn 16 days
22Oct
GSTR-3B for July–September quarter (Category I States)
QRMP taxpayers in Category I States and UTs, such as Maharashtra, Gujarat, Karnataka and Tamil Nadu
GSTIn 17 days
24Oct
GSTR-3B for July–September quarter (Category II States)
QRMP taxpayers in Category II States and UTs, including Delhi, Rajasthan, Uttar Pradesh and Haryana
GSTIn 19 days
25Oct
ITC-04 for April–September (job work)
Principals whose turnover in FY 2025-26 was above ₹5 crore
GSTIn 20 days
30Oct
AOC-4 — financial statements
Companies (30 days from AGM)
MCAIn 25 days
30Oct
Form 8 — Statement of Account & Solvency, FY 2025-26
LLPs
LLPIn 25 days
30Oct
Integrated Filing (Governance) and share capital audit report for Q2
Listed entities
SEBIIn 25 days
31Oct
Quarterly TDS / TCS statements for Q2 (Forms 138, 140, 143, 144)
Deductors and collectors
New form numbers under the Income-tax Act, 2025
Income TaxIn 26 days
31Oct
Form 3CEB and tax audit report — transfer pricing cases
Entities with international or specified domestic transactions
Not covered by the CBDT extension · Official source
Income TaxIn 26 days
31Oct
Form 98 (earlier Form 61) for April–September
Entities that received Form 97 (earlier Form 60) declarations
Income TaxIn 26 days
31Oct
MSME-1 half-yearly return, April–September
Companies with dues to micro and small suppliers outstanding beyond 45 days
MCAIn 26 days
November 2026
14Nov
Results for Q2 / H1 (Reg. 33) and Integrated Filing (Financial)
Listed entities; SME entities file half-yearly results
SEBIIn 40 days
15Nov
TDS certificates for Q2 (Form 131) and TCS certificates (Form 133)
Deductors and collectors
Income TaxIn 41 days
21Nov
Income-tax return, AY 2026-27 — audit cases
Companies and audited assessees, other than transfer pricing cases
Extended from 31 Oct by CBDT Circular 7/2026 (28 Sep 2026) · Official source
Income TaxIn 47 days
29Nov
MGT-7 / MGT-7A — annual return
Companies (60 days from AGM)
MCAIn 55 days
30Nov
Income-tax return — transfer pricing cases; Form 3CEAA master file
TP cases and constituent entities of international groups
Income TaxIn 56 days
30Nov
Last date to claim FY 2025-26 ITC, issue credit notes and correct FY 2025-26 returns
All registered persons (earlier if the FY 2025-26 annual return is filed first)
GSTIn 56 days
December 2026
15Dec
Advance tax — third instalment (75%)
Taxpayers liable to advance tax
Income TaxIn 71 days
31Dec
GSTR-9 and GSTR-9C for FY 2025-26
GSTR-9 above ₹2 crore turnover; GSTR-9C above ₹5 crore
GSTIn 87 days
31Dec
Belated return, AY 2026-27
All taxpayers who missed the original due date
Income TaxIn 87 days
31Dec
Last date under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026
Residents, including returning NRIs, with undisclosed foreign assets
Income TaxIn 87 days
31Dec
Annual Performance Report for overseas investment
Indian entities and residents with ODI
FEMAIn 87 days
31Dec
Statutory auditor certificate (DNBS-10) for FY 2025-26
All NBFCs; filed by the statutory auditor on CIMS
Within 5 working days of the audit report, and not later than 31 December
RBIIn 87 days
31Dec
Window closes for Type I NBFC deregistration
Type I NBFCs with assets below ₹1,000 crore
RBIIn 87 days
January 2027
13Jan
GSTR-1 for October–December quarter
QRMP taxpayers
GSTIn 100 days
18Jan
CMP-08 for October–December
Composition taxpayers
GSTIn 105 days
21Jan
Shareholding pattern (Reg. 31) for Q3
Listed entities
SEBIIn 108 days
21Jan
DNBS-02 quarterly return for Q3
Base-layer NBFCs
RBIIn 108 days
22Jan
GSTR-3B for October–December quarter (Category I States)
QRMP taxpayers in Category I States and UTs
GSTIn 109 days
24Jan
GSTR-3B for October–December quarter (Category II States)
QRMP taxpayers in Category II States and UTs, including Delhi
GSTIn 111 days
30Jan
Integrated Filing (Governance) and share capital audit report for Q3
Listed entities
SEBIIn 117 days
31Jan
Quarterly TDS / TCS statements for Q3
Deductors and collectors
Income TaxIn 118 days
March 2027
31Mar
Income TaxIn 177 days
Updates
Recent regulatory changes
Every update links to the official notification, circular or press release, so you can read the full text.
GST
One application for GST registration in several States
The GST portal now offers multistate registration under one PAN. Common details are entered once under a master TRN, and State-specific details and Aadhaar authentication are added for each State.
Official source ↗Income Tax
CBDT extends audit-case deadlines for AY 2026-27
Circular 7/2026: the tax audit report is now due on 21 October and the return on 21 November 2026. Transfer pricing cases are not covered; their reports stay due on 31 October and returns on 30 November.
Official source ↗SEBI
SEBI Board: NCD listing relief and new settlement rules
First-time NCD issuers will list only future issues, not old unlisted NCDs (LODR Reg. 62A, gazette awaited). New Settlement Regulations allow 90 days to apply after a show-cause notice and a fast track up to ₹10 lakh.
Official source ↗RBI
RBI penalises two NBFCs over interest and gold auctions
One NBFC was fined ₹10 lakh for collecting excess interest in breach of the Fair Practices Code. Another was fined ₹2.70 lakh for not paying borrowers the surplus from auctions of pledged gold.
Official source ↗MCA
MCA cautions depositors about non-compliant Nidhi companies
Only 395 companies have been declared Nidhis by the Central Government. Many have not filed Form NDH-4 on time, and deposits in Nidhi companies are not insured by DICGC.
Official source ↗Income Tax
New way to report TDS when buying property from an NRI
From 1 October 2026, resident individuals and HUFs buying property from a non-resident report the TDS in Form 141 (new Schedule E) and issue Form 132 to the seller. Income-tax (Fifth Amendment) Rules, 2026.
Official source ↗FEMA
Export proceeds must now be realised within 9 months
The FEMA (Export and Import of Goods and Services) Regulations, 2026 took effect on 1 October 2026. A 22 September amendment cut the realisation period for export proceeds from 15 months to 9 months.
Official source ↗GST
GSTN: emSigner 3.3 for new DSC tokens
Users with a DSC token issued on or after 21 September 2026 must use emSigner version 3.3 on the GST portal. Existing tokens that work can continue until the certificate expires.
Official source ↗Income Tax
Income-tax (Fourth Amendment) Rules, 2026 notified
Arrest and detention are removed as a recovery method, faceless units may authenticate records electronically, and registration deadlines for valuers and authorised practitioners move to 31 March 2027.
Official source ↗Income Tax
Form 98 replaces Form 61 for no-PAN declarations
Declarations received in Form 97 (earlier Form 60) are now reported in Form 98: April–September by 31 October and October–March by 30 April. Filings for FY 2025-26 and earlier stay on Form 61.
Official source ↗GST
Appeals now allowed against NIL-demand GST orders
The GST portal now accepts appeals in Form APL-01 against orders showing a NIL or zero demand, including where the disputed amount was paid before the order was passed.
Official source ↗MCA
Company Compliance Facilitation Scheme ended on 15 September
MCA's final extension of CCFS-2026 ran to 15 September 2026. Overdue forms not filed under the scheme now attract the normal additional fees.
Official source ↗RBI
New auditor's report directions for NBFCs
The RBI (NBFC – Auditor's Report) Directions, 2026 replace the 2016 directions. The statutory auditor's certificate (DNBS-10) is filed on CIMS within 5 working days of the audit report, and by 31 December at the latest.
Official source ↗Need help meeting a deadline?
Tell us which filing is due and we will confirm what is needed from you.