12 statutory deadlines in April 2027 — GST 6, Income-tax 1, MCA / ROC 1, EPF / ESI 2, RBI 1, SEBI 1.
Dates shown are the statutory dates — they do not shift for Sundays or holidays, and any relief comes only by ad-hoc notification. Last reviewed: 2026-08-19.
| Date | Obligation | Who it applies to | Regulator |
|---|---|---|---|
| 7 Apr Wed | ECB-2 — Monthly ECB return 7th monthly — approximates 7 working days from month-end | Entities with outstanding external commercial borrowings only | RBI |
| 7 Apr Wed | TDS / TCS payment 7th monthly | Every deductor/collector of TDS/TCS | Income-tax |
| 10 Apr Sat | GSTR-7 — TDS return (deductor) 10th monthly | GST TDS deductors under §51 only | GST |
| 10 Apr Sat | GSTR-8 — TCS return (e-commerce) 10th monthly | E-commerce operators required to collect TCS under §52 | GST |
| 11 Apr Sun — no auto-shift | GSTR-1 — Outward supplies 11th monthly | All regular GST-registered taxpayers filing monthly (non-QRMP) | GST |
| 15 Apr Thu | EPF — Monthly contribution + ECR 15th monthly | Establishments with 20+ employees covered by the EPF chapter | EPF / ESI |
| 15 Apr Thu | ESI — Monthly contribution 15th monthly | Establishments with 10+ employees; employees earning ≤ ₹21,000/month (₹25,000 for disabled) | EPF / ESI |
| 18 Apr Sun — no auto-shift | CMP-08 — Composition quarterly statement 18th of Jan / Apr / Jul / Oct | Composition-scheme taxpayers only | GST |
| 20 Apr Tue | GSTR-3B — Summary return 20th monthly | All regular GST-registered taxpayers (monthly filers) | GST |
| 21 Apr Wed | SEBI LODR — Quarterly filings (Q4, Jan-Mar) 21 Apr yearly | Listed entities only | SEBI |
| 25 Apr Sun — no auto-shift | ITC-04 — Job-work declaration (Oct-Mar) 25 Apr yearly | Manufacturers sending goods for job work | GST |
| 30 Apr Fri | MSME-1 — H2 (Oct-Mar) outstanding 30 Apr yearly | Companies with MSE dues outstanding > 45 days | MCA / ROC |
Monthly return for entities deducting GST TDS under §51 (govt departments, PSUs, notified persons). Due 10th of the following month; sequential filing including nil returns is mandatory since late 2024.
Applies to: GST TDS deductors under §51 only
Statutory basis: Section 39(3) read with Section 51, CGST Act 2017 and Rule 66(1), CGST Rules 2017
If missed: Late fee under §47; interest under §50 on late-deposited TDS
Monthly return for e-commerce operators collecting TCS under §52. Due 10th of the following month.
Applies to: E-commerce operators required to collect TCS under §52
Statutory basis: Section 52(4), CGST Act 2017 read with Rule 67(1), CGST Rules 2017
If missed: Late fee under §47; interest under §50
Monthly return of outward supplies, due 11th of the following month for monthly filers (AATO > ₹5 cr or opted out of QRMP). QRMP filers report via IFF/quarterly GSTR-1 (13th of month after quarter). Since July 2025 the portal time-bars any GST return filed more than 3 years after its due date.
Applies to: All regular GST-registered taxpayers filing monthly (non-QRMP)
Statutory basis: Section 37(1), CGST Act 2017 read with Rule 59(1), CGST Rules 2017; 11th fixed by Notification 83/2020-Central Tax
If missed: Late fee under §47 CGST Act (₹50/day; ₹20/day for nil returns, capped by turnover slab); filing barred after 3 years from due date (ClearTax/GSTN advisory 7 Jun 2025)
Quarterly self-assessed tax payment statement for composition taxpayers under §10 CGST. Due 18th of the month following each quarter (18 Jul / 18 Oct / 18 Jan / 18 Apr). RRULE re-encoded from the anchor-dependent MONTHLY;INTERVAL=3 form to explicit quarter-aligned months.
Applies to: Composition-scheme taxpayers only
Statutory basis: Section 10 read with Section 39(2), CGST Act 2017 and Rule 62(1)(i), CGST Rules 2017
If missed: Late fee/interest under §47/§50 CGST Act
Monthly summary return with tax payment, due 20th of the following month for monthly filers; 22nd/24th of the month after the quarter for QRMP filers (state group 1/2). From July 2025 Table-3 values auto-populated from GSTR-1/IFF are hard-locked (non-editable). Due date verified current for 2026; March-2026 period was moved 20→21 Apr 2026 by ad-hoc Notification 01/2026-CT.
Applies to: All regular GST-registered taxpayers (monthly filers)
Statutory basis: Section 39(1), CGST Act 2017 read with Rule 61(1), CGST Rules 2017
If missed: Late fee under §47 + interest 18% p.a. under §50 CGST Act on tax paid late (ClearTax)
Half-yearly declaration for the Oct-Mar period, due 25 April (AATO > ₹5 cr). The same 25-April date is the annual due date for AATO ≤ ₹5 cr filers.
Applies to: Manufacturers sending goods for job work
Statutory basis: Section 143, CGST Act 2017 read with Rule 45(3), CGST Rules 2017
Monthly deposit of tax deducted/collected at source, due 7th of the following month for non-government deductors; March deductions due 30 April. Government deductors: same-day by book adjustment (7th if by challan). Timelines unchanged under the Income-tax Act 2025 regime effective 1 Apr 2026.
Applies to: Every deductor/collector of TDS/TCS
Statutory basis: Section 397, Income-tax Act 2025 read with Rule 218, Income-tax Rules 2026 (successor of Rule 30, IT Rules 1962)
If missed: Interest 1.5% per month from date of deduction to date of payment on late deposit (CAclubindia, IT Act 2025 guide)
Half-yearly return for the Oct-Mar period, due 30 April.
Applies to: Companies with MSE dues outstanding > 45 days
Statutory basis: Section 405, Companies Act 2013 read with Specified Companies Order 2019
If missed: Penalty under §405(4), Companies Act 2013
Monthly EPF contribution and Electronic Challan-cum-Return, due 15th of the following month on the EPFO unified portal. The EPF & MP Act 1952 stands repealed (labour codes; final Central Rules notified 8 May 2026) — the obligation now flows from the Code on Social Security 2020, with pre-existing scheme provisions saved during the one-year transition (to 20 Nov 2026). The 15th-of-month operational deadline is confirmed unchanged by 2026 practitioner calendars.
Applies to: Establishments with 20+ employees covered by the EPF chapter
Statutory basis: Section 16, Code on Social Security 2020 read with Code on Social Security (Central) Rules 2026 (EPF Scheme 1952 provisions saved during transition)
If missed: Interest 12% p.a. on delayed remittance plus damages; recovery under §§128-129 and prosecution under §133, SS Code 2020 (successors of §§7Q/14B, EPF Act)
Monthly ESI contribution, due 15th of the following month via the ESIC portal. The ESI Act 1948 stands repealed — the obligation now flows from §29 of the Code on Social Security 2020; the ESI (General) Regulations 1950 (incl. the 15-day payment window of Reg 31) continue as saved subordinate legislation during the transition to 20 Nov 2026.
Applies to: Establishments with 10+ employees; employees earning ≤ ₹21,000/month (₹25,000 for disabled)
Statutory basis: Section 29, Code on Social Security 2020 read with Regulation 31, ESI (General) Regulations 1950 (saved during transition) and SS (Central) Rules 2026
If missed: Interest 12% p.a. plus damages on delayed payment; recovery/prosecution under SS Code 2020 §§128-133
Monthly return on External Commercial Borrowings filed through the AD Category-I bank, due within 7 WORKING days from month-end. The BYMONTHDAY=7 encode is an approximation of '7 working days' — the true deadline can land on the 9th-11th; flag in UI.
Applies to: Entities with outstanding external commercial borrowings only
Statutory basis: FEMA 1999 read with RBI Master Direction — Reporting under FEMA (Form ECB-2) and the ECB Master Direction
If missed: Late Submission Fee (LSF) regime for delayed ECB reporting; else FEMA compounding
Shareholding pattern (Reg 31(1)(b)) due within 21 days of quarter-end (21 April — encoded date). NOTE: since the Dec-2024 integrated-filing framework (LODR Third Amendment + SEBI circular 31 Dec 2024, consolidated in the Master Circular updated 30 Jan 2026), the corporate governance report (Reg 27(2)) and investor grievance statement (Reg 13(3)) travel in the Integrated Filing (Governance), due within 30 days of quarter-end (30 April).
Applies to: Listed entities only
Statutory basis: Regulations 31(1)(b), 27(2) and 13(3), SEBI (LODR) Regulations 2015 read with SEBI Integrated Filing circular (Dec 31, 2024) / LODR Master Circular
If missed: Exchange fines per SEBI SOP circular (₹2,000/day for Reg 31 / Reg 27(2) delays)
Statutory dates are encoded as-is; there is no automatic carry-forward when a due date falls on a Sunday or gazetted holiday. Tax portals (GST, e-filing, EPFO, ESIC, MCA V3, FLAIR) accept filings/payments 24x7, so regulators treat the calendar date as binding and grant relief only by ad-hoc notification — e.g., Notification 01/2026-Central Tax moved the March-2026 GSTR-3B from 20 to 21 April 2026, and CBDT moved the AY 2025-26 tax-audit specified date from 30 Sep to 31 Oct 2025. Section 10 of the General Clauses Act 1897 (next-working-day rule) helps for physical filings with offices/courts but should not be relied on for online tax payments. The org's CA/CS should track extension notifications; the calendar should surface the statutory date with reminders ahead of it.
This is a reference calendar, not legal or tax advice. It shows statutory due dates as they stand on the review date — regulators routinely extend dates by ad-hoc notification, and none of those extensions are encoded here. Rows marked “citation being confirmed” carry a due date we trust but a statutory reference that still rests on secondary sources. Verify the current date and the provision with your CA/CS before relying on it for a filing or payment. Last reviewed: 2026-08-19.