Compliance calendar — July 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)

Return of income for non-audit cases, due 31 July following the tax year under §263(1), IT Act 2025 (ITR-1/ITR-2 class). NOTE: per Finance Act 2026, non-audit business filers (ITR-3/ITR-4) and their partners are reported to have been moved to 31 August under §263(1)(c) — confirm before splitting into a separate row. CBDT still grants ad-hoc extensions by circular.

Applies to: Individuals/HUFs not subject to tax audit

Statutory basis: Section 263(1), Income-tax Act 2025 (successor of §139(1), IT Act 1961)

If missed: Fee for default in furnishing return (₹5,000; ₹1,000 if income ≤ ₹5 lakh — old §234F equivalent) plus interest (ClearTax)

Quarterly TDS/TCS statement for Apr-Jun, due 31 July. From FY 2026-27 the forms are renumbered under the Income-tax Rules 2026: Form 138 (ex-24Q, salary), Form 140 (ex-26Q, resident non-salary), Form 144 (ex-27Q, non-resident), Form 143 (ex-27EQ, TCS). Dates unchanged in substance.

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 (Forms 138/140/143/144)

If missed: Late fee ₹200/day capped at the TDS/TCS amount (successor of §234E), plus possible penalty (taxupdate.in)

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 return of foreign liabilities and assets filed on the RBI FLAIR portal by every entity with outstanding FDI/ODI, due 15 July (provisional figures allowed; revise by 30 September once audited). For FY 2025-26 RBI extended the date ad hoc to 31 July 2026 — statutory 15 July encoded.

Applies to: Every Indian entity with outstanding FDI or overseas investment

Statutory basis: FEMA 1999 read with RBI Master Direction — Reporting under FEMA / FEM (Non-Debt Instruments) reporting framework

If missed: Non-filing is a FEMA contravention; Late Submission Fee (₹7,500) available for delayed regularisation (ClearTax)

Shareholding pattern due 21 July (Reg 31, 21 days); Integrated Filing (Governance) covering Reg 27(2) and Reg 13(3) due 30 July (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