Compliance calendar — October 2026

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 of inputs/capital goods sent to job-workers, for AATO > ₹5 cr. Apr-Sep period due 25 October. Taxpayers with AATO ≤ ₹5 cr file annually (due 25 April).

Applies to: Manufacturers sending goods for job work, AATO > ₹5 cr

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)

Return of income due 31 October following the tax year for companies and all assessees subject to tax audit.

Applies to: Companies, partnerships and audit-case assessees

Statutory basis: Section 263(1), Income-tax Act 2025

If missed: Late-filing fee (old §234F equivalent) + interest; carry-forward of losses can lapse

Quarterly TDS/TCS statement for Jul-Sep, due 31 October (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)

Accountant's report for international and specified domestic transactions, due 31 October (one month before the 30-Nov ITR date). Under the IT Act 2025 the provision is §172 and the report is Form 48 (replacing Form 3CEB).

Applies to: Assessees with international / specified domestic transactions

Statutory basis: Section 172, Income-tax Act 2025 (successor of §92E, IT Act 1961); Form 48, IT Rules 2026

If missed: ₹1,00,000 for failure to furnish the report (old §271BA equivalent; practitioner sources note a proposed increase to ₹5 lakh)

Notice of auditor appointment/reappointment to the ROC within 15 days of the AGM (= 15 October for an AGM on 30 Sep).

Applies to: Companies appointing/reappointing statutory auditors at the AGM

Statutory basis: Section 139(1), Companies Act 2013 read with Rule 4(2), Companies (Audit and Auditors) Rules 2014

If missed: Additional fees on late filing per Companies (Registration Offices and Fees) Rules

File audited financial statements with the ROC within 30 days of the AGM (= 30 October for an AGM on 30 Sep, counting per the General Clauses Act; many practitioner calendars conservatively target 29 October). XBRL/CFS variants apply to prescribed classes.

Applies to: Every company

Statutory basis: Section 137(1), Companies Act 2013 read with Rule 12, Companies (Accounts) Rules 2014

If missed: Additional fee ₹100/day of delay (no cap) plus penalties under §137(3)

Half-yearly return of payments outstanding > 45 days to micro/small enterprise suppliers, Apr-Sep period due 31 October.

Applies to: Companies with MSE dues outstanding > 45 days

Statutory basis: Section 405, Companies Act 2013 read with Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order 2019

If missed: Penalty under §405(4), Companies Act 2013 for non-filing/incorrect information

Annual statement of account and solvency, due within 30 days of six months after FY end = 30 October. Unchanged as of 2026.

Applies to: Every LLP

Statutory basis: Section 34(2)/(3), LLP Act 2008 read with Rule 24, LLP Rules 2009

If missed: Slab-based additional fees on delay

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