13 statutory deadlines in December 2026 — GST 6, Income-tax 3, EPF / ESI 2, RBI 1, FEMA 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 Dec Mon | ECB-2 — Monthly ECB return 7th monthly — approximates 7 working days from month-end | Entities with outstanding external commercial borrowings only | RBI |
| 7 Dec Mon | TDS / TCS payment 7th monthly | Every deductor/collector of TDS/TCS | Income-tax |
| 10 Dec Thu | GSTR-7 — TDS return (deductor) 10th monthly | GST TDS deductors under §51 only | GST |
| 10 Dec Thu | GSTR-8 — TCS return (e-commerce) 10th monthly | E-commerce operators required to collect TCS under §52 | GST |
| 11 Dec Fri | GSTR-1 — Outward supplies 11th monthly | All regular GST-registered taxpayers filing monthly (non-QRMP) | GST |
| 15 Dec Tue | Advance Tax — Q3 (75%) 15 Dec yearly | Assessees with estimated tax liability ≥ ₹10,000 | Income-tax |
| 15 Dec Tue | EPF — Monthly contribution + ECR 15th monthly | Establishments with 20+ employees covered by the EPF chapter | EPF / ESI |
| 15 Dec Tue | ESI — Monthly contribution 15th monthly | Establishments with 10+ employees; employees earning ≤ ₹21,000/month (₹25,000 for disabled) | EPF / ESI |
| 20 Dec Sun — no auto-shift | GSTR-3B — Summary return 20th monthly | All regular GST-registered taxpayers (monthly filers) | GST |
| 31 Dec Thu | APR — Annual Performance Report (ODI) 31 Dec yearly | Indian entities/resident individuals holding ODI in foreign entities | FEMA |
| 31 Dec Thu | Belated / revised return 31 Dec yearly | Any assessee who missed or needs to correct a return | Income-tax |
| 31 Dec Thu | GSTR-9 — Annual return 31 Dec yearly | Regular taxpayers with AATO > ₹2 cr (optional below) | GST |
| 31 Dec Thu | GSTR-9C — Reconciliation statement 31 Dec yearly | Regular taxpayers with AATO > ₹5 cr | GST |
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)
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)
Annual return for regular taxpayers, due 31 December following the FY. Filing is exempted for AATO up to ₹2 cr via year-wise CBIC notifications (continuing practice).
Applies to: Regular taxpayers with AATO > ₹2 cr (optional below)
Statutory basis: Section 44, CGST Act 2017 read with Rule 80(1), CGST Rules 2017
If missed: Late fee under §47(2) CGST Act (turnover-slab based since FY 2022-23, capped as % of turnover)
Self-certified reconciliation between audited accounts and GSTR-9 for taxpayers with AATO > ₹5 cr. Due 31 December following the FY, with GSTR-9.
Applies to: Regular taxpayers with AATO > ₹5 cr
Statutory basis: Section 44, CGST Act 2017 read with Rule 80(3), CGST Rules 2017
If missed: General penalty §125 CGST Act; late fee applies via GSTR-9
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)
Third instalment: cumulative 75% due 15 December.
Applies to: Assessees with estimated tax liability ≥ ₹10,000
Statutory basis: Section 408, Income-tax Act 2025
If missed: Interest under §§424-425, IT Act 2025
Belated return may be filed up to 31 December following the tax year under §263(4), IT Act 2025; revised return under §263(5). Finance Act 2026 reportedly extends the revised-return window to 12 months from tax-year end with a fee (§428(b)) for revisions after nine months — 31 December remains the safe fee-free encode.
Applies to: Any assessee who missed or needs to correct a return
Statutory basis: Section 263(4)/(5), Income-tax Act 2025 (successors of §139(4)/(5), IT Act 1961)
If missed: Belated filing attracts the late-filing fee and interest; updated return (ITR-U) window is 48 months with additional tax
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
Annual Performance Report for each foreign entity in which overseas direct investment is held, due 31 December, based on the foreign entity's audited financials, filed through the AD bank.
Applies to: Indian entities/resident individuals holding ODI in foreign entities
Statutory basis: Regulation 10, FEM (Overseas Investment) Regulations 2022 read with FEM (Overseas Investment) Rules 2022 (Form APR)
If missed: Delayed APR attracts the FEMA Late Submission Fee; persistent default bars further financial commitment
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.