Compliance calendar — January 2027

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)

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)

Quarterly TDS/TCS statement for Oct-Dec, due 31 January (Forms 138/140/143/144 under IT Rules 2026).

Applies to: Every TDS deductor / TCS collector

Statutory basis: Section 397(3)(b), Income-tax Act 2025 read with Rules 217/219, Income-tax Rules 2026

If missed: Late fee ₹200/day capped at the TDS/TCS amount (successor of §234E)

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

Annual report of complaints for the calendar year by the Internal Committee to the employer and District Officer. The POSH Act 2013 is NOT subsumed by the labour codes and remains in force. No calendar date is fixed in the Act/Rules; 31 January is the widely followed administrative convention (some District Officers prescribe their own dates).

Applies to: Every workplace with 10+ employees (Internal Committee mandatory)

Statutory basis: Sections 21-22, Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013 read with Rule 14, POSH Rules 2013

If missed: Non-compliance with the Act punishable with fine up to ₹50,000 under §26; repeat default can lead to licence cancellation

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 due 21 January (Reg 31, 21 days); Integrated Filing (Governance) due 30 January (30 days).

Applies to: Listed entities only

Statutory basis: Regulations 31(1)(b), 27(2) and 13(3), SEBI (LODR) Regulations 2015 read with Integrated Filing framework

If missed: Exchange fines per SEBI SOP circular