Compliance calendar — June 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)

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 composition taxpayers. DUE DATE CHANGED: 30 June of the following FY (was 30 April) for FY 2024-25 onwards, per Notification 12/2024-Central Tax dated 10 Jul 2024 (53rd GST Council). Backend RRULE must move from BYMONTH=4 to BYMONTH=6.

Applies to: Composition-scheme taxpayers only

Statutory basis: Section 39(2), CGST Act 2017 read with Rule 62(1)(ii), CGST Rules 2017 as amended by Notification 12/2024-Central Tax

If missed: Late fee ₹50/day (₹20 nil), capped ₹2,000/₹500 respectively under §47 as notified (SAG Infotech)

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)

First instalment: cumulative 15% of estimated annual tax due 15 June. Instalment structure (15/45/75/100%) unchanged under the Income-tax Act 2025 (advance-tax chapter now §§403-408).

Applies to: Assessees with estimated tax liability ≥ ₹10,000 (senior citizens without business income exempt)

Statutory basis: Section 408, Income-tax Act 2025 (instalments; successor of §211, IT Act 1961)

If missed: Interest for shortfall/deferment under §§424-425, IT Act 2025 (successors of §§234B/234C) (TaxGuru)

CHANGED: Rule 12A was substituted by the Companies (Appointment and Qualification of Directors) Amendment Rules 2025 (notified 31 Dec 2025, effective 31 Mar 2026). DIN holders now file Form DIR-3 KYC Web once every third consecutive financial year, by 30 June — no longer annually by 30 September. Directors compliant through FY 2025-26 are next due 30 June 2028. Changes to mobile/email/address must be reported within 30 days. RRULE encodes the 30-June date; per-director triennial cadence must be tracked at the org level.

Applies to: Every individual holding a DIN as on 31 March (once per 3-year cycle)

Statutory basis: Rule 12A (as substituted w.e.f. 31 Mar 2026), Companies (Appointment and Qualification of Directors) Rules 2014

If missed: DIN deactivated on default; ₹5,000 fee to reactivate (MCA/PIB)

Annual return of deposits and of outstanding money/loans not treated as deposits, as at 31 March, due 30 June. MCA has granted ad-hoc extensions in some years (incl. a 2026 relief circular) — statutory date encoded.

Applies to: Every company (other than government companies) with deposits or exempt borrowings

Statutory basis: Rule 16, Companies (Acceptance of Deposits) Rules 2014 read with §73, Companies Act 2013

If missed: Additional fees on late filing; penalties under §76A for deposit defaults

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