Compliance calendar: October to December 2026
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Updated 03 Oct 2026
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AI summary
Every key GST, TDS, payroll, income tax and ROC due date for the October–December 2026 quarter, including the extended tax audit and ITR dates.
6 sections
Before you start
- Income tax filings for FY 2025-26 (tax audit, ITR) still follow the 1961 Act. TDS and TCS for tax year 2026-27 follow the Income-tax Act, 2025 and its new form numbers.
- Extended: CBDT has moved the tax audit report for FY 2025-26 to 21 October 2026 and the ITR for audit cases to 21 November 2026.
- Professional Tax dates vary by state.
October 2026
| Date | Compliance | Who |
|---|---|---|
| 7 Oct | TDS and TCS deposit for September | All deductors and collectors |
| 10 Oct | GSTR-7 and GSTR-8 for September | GST TDS deductors, e-commerce operators |
| 11 Oct | GSTR-1 for September | Monthly filers |
| 13 Oct | GSTR-1 for July–September; GSTR-5 and GSTR-6 | QRMP filers; non-residents; ISDs |
| 14 Oct | ADT-1 (auditor appointment) | Companies that held the AGM on 30 September |
| 15 Oct | PF and ESI for September; TCS return for July–September (Form 143) | Employers; TCS collectors |
| 18 Oct | CMP-08 for July–September | Composition taxpayers |
| 20 Oct | GSTR-3B for September; GSTR-5A | Monthly filers; OIDAR suppliers |
| 21 Oct | Tax audit report for FY 2025-26 (extended) | Businesses and professionals under tax audit |
| 22 / 24 Oct | GSTR-3B for July–September | QRMP filers (date depends on state) |
| 25 Oct | ITC-04 for April–September | Job work principals with turnover above ₹5 crore |
| 29 Oct | AOC-4 (financial statements) | Companies that held the AGM on 30 September |
| 30 Oct | Form 8 (statement of account and solvency) | LLPs |
| 31 Oct | TDS returns for July–September (Forms 138, 140 and 144); MSME-1 for April–September | Deductors; companies with dues to micro and small suppliers beyond 45 days |
November 2026
| Date | Compliance | Who |
|---|---|---|
| 7 Nov | TDS and TCS deposit for October | All deductors and collectors |
| 11 Nov | GSTR-1 for October | Monthly filers |
| 13 Nov | IFF for October (optional) | QRMP filers |
| 15 Nov | PF and ESI for October; TDS certificates for July–September (Form 131) | Employers; deductors |
| 20 Nov | GSTR-3B for October | Monthly filers |
| 21 Nov | ITR for FY 2025-26, audit cases (extended) | Companies and audited businesses |
| 25 Nov | PMT-06 tax payment for October | QRMP filers |
| 29 Nov | MGT-7 or MGT-7A (annual return) | Companies that held the AGM on 30 September |
| 30 Nov | Last date for FY 2025-26 ITC claims, credit notes and GSTR-1 corrections | All GST taxpayers |
| 30 Nov | ITR for transfer pricing cases | Businesses with international or specified domestic transactions (check for any extension) |
December 2026
| Date | Compliance | Who |
|---|---|---|
| 7 Dec | TDS and TCS deposit for November | All deductors and collectors |
| 11 Dec | GSTR-1 for November | Monthly filers |
| 13 Dec | IFF for November (optional) | QRMP filers |
| 15 Dec | Advance tax, third instalment (75% cumulative); PF and ESI for November | Taxpayers with advance tax liability; employers |
| 20 Dec | GSTR-3B for November | Monthly filers |
| 25 Dec | PMT-06 tax payment for November | QRMP filers |
| 31 Dec | GSTR-9 and GSTR-9C for FY 2025-26 | Turnover above ₹2 crore (9C above ₹5 crore) |
| 31 Dec | Belated ITR for FY 2025-26 | Anyone who missed the original date (revised returns are allowed up to 31 March 2027) |
Tips
- Put the 7th, 11th, 15th and 20th in your calendar as repeating tasks every month.
- If a date is extended, the government announces it on the GST, income tax or MCA portal. Check before the last day.
- 30 November is easy to miss: reconcile FY 2025-26 purchases with GSTR-2B before then so no genuine ITC is lost.
Related
- What applies to my business?
- TDS and TCS due dates
- ITR forms and due dates
- Annual ROC filings and due dates
- GSTR-9: annual return
Sources
- Companies Act, 2013 (as amended)
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