Compliance Calendar November 2026 to March 2027: GST, TDS, PF, ROC and Income Tax Dates

Compliance Calendar | RegisCorp Team

Checked on 24 October 2026. Most compliance penalties come from dates people knew but forgot, not from rules they did not understand. This post puts the dates between November 2026 and March 2027 in one place for a small business, a private limited company, an LLP, a freelancer or an employer: GST, TDS, provident fund and ESI, advance tax, income tax returns, company filings and the year-end tasks. It then explains the dates that carry a real penalty and the ones where the sources we read disagree. Treat it as a checklist to build a calendar from, not as the last word. Every date here comes from secondary sources, and the official portals and notifications are what count.

RegisCorp Consultancy LLP is a digital-first legal and compliance firm in Kota, Rajasthan, working with businesses across India. We write these guides so you can check the rules before you pay anyone, including us.

Key takeaways

• The monthly rhythm repeats. TDS deposit on the 7th, GSTR-1 on the 11th, PF and ESI on the 15th, GSTR-3B on the 20th. Put those four in your phone calendar once and the months look after themselves.
• November is busy. Audit-case income tax returns are reported moved to 21 November, annual returns for companies (MGT-7) are due around 29 November, and transfer-pricing returns are due on 30 November.
• December is the big month. Advance tax on 15 December, the GST annual return on 31 December, and the last date for a belated income tax return for FY 2025-26, also 31 December.
• Quarterly TDS returns: 31 October and 31 January, for the July to September and October to December quarters. The next, for January to March 2027, falls on 31 May 2027, outside this window.
• The final advance tax instalment is 15 March 2027, and 31 March is the financial-year end. Sources disagree on whether a revised return is still open on 31 March 2027.
• Quarterly GST filers (QRMP) have their own dates: 13 January for GSTR-1 and 22 January for GSTR-3B for October to December, with a state-wise 24 January for some states.
• Some dates depend on your AGM or turnover. MGT-7 depends on when the annual general meeting was held. GSTR-9C depends on turnover above Rs 5 crore.
• Dates move. Extensions and notifications can change any of these, so check before the week.

How we built this list

We read five calendar pages, published or updated between January and October 2026, and one news report about revised income tax dates. We used a date only where at least one page gave it, and we mark conflicts. We did not check the notifications. The pages are secondary and several promote the publisher's services. Two pages carried internal slips, such as stale labels and conflicting penalty figures, so we have avoided quoting penalties we could not support.

The monthly rhythm, in one table

November 2026

The income tax return for audit cases

A news report dated 29 September 2026 and updated 2 October 2026 says the Central Board of Direct Taxes moved the return date for audit cases for assessment year 2026-27 from 31 October to 21 November 2026, and the date of the tax audit report from 30 September to 21 October. The report says the transfer-pricing return date stays at 30 November and the transfer-pricing report in Form 3CEB stays at 31 October. We could not open the notification. If you are an audit case, confirm with your adviser rather than rely on this post.

MGT-7 and MGT-7A

The annual return of a company is due within 60 days of the AGM. If the AGM was held on 30 September 2026, the date is 29 November 2026. If it was held earlier, the date moves earlier. A late fee of Rs 100 a day, capped at Rs 5 lakh, is reported by one page, with the risk of director disqualification after three years of default. See our post on AOC-4 and MGT-7 for the full picture, including the extension question.

December 2026

Advance tax

Advance tax is due if your tax after TDS for the year is more than Rs 10,000, according to one page. For FY 2026-27 the instalments reported are 15 June, 15 September, 15 December and 15 March. Presumptive filers are reported to pay in one instalment by 15 March. See our posts on freelancer tax and the Income-tax Act 2025.

The GST annual return

If your aggregate turnover is above Rs 2 crore, you file GSTR-9 by 31 December 2026, and GSTR-9C as well above Rs 5 crore. Our post on GSTR-9 and GSTR-9C explains the preparation and the late fee conflict.

The belated return

If you missed 31 August or 31 July, 31 December 2026 is the last date for a belated return for FY 2025-26, according to two pages. A late fee of up to Rs 5,000 and interest apply. One of the calendars lists a different last date for a revised return, which is discussed in the March section.

January 2027

TDS returns and the new form numbers

The quarterly TDS return for October to December 2026 is due on 31 January 2027, and for July to September on 31 October 2026. For FY 2026-27 two pages say new form numbers apply, with Form 138 for salary, Form 140 for resident non-salary, Form 144 for non-resident and Form 143 for collection of tax. Another page does not mention them. In our earlier work on the new Act we also found a conflict about the form numbers. Ask your accountant or deductor software provider which form your return will use. A late fee of Rs 200 a day under Section 234E, capped at the tax, is reported by one page.

February 2027

February is quiet, which makes it the right month to catch up. Reconcile Form 26AS and the annual information statement, collect missing TDS certificates and match your books to your GST returns before the year-end rush.

March 2027

The March revised return conflict

One calendar lists 31 March 2027 as the last date for a revised return for assessment year 2026-27. Another says 31 December 2026 is the last date for both a belated and a revised return. We could not settle this. If you plan to revise a return, do it before 31 December 2026 to be safe.

TDS for March

TDS deducted in March 2027 is reported to be due on 30 April 2027, not 7 April, and tax collected at source in March by 7 April 2027. This falls after the window but affects your March cash planning.

Dates for the second half of the financial year that are not in a month

• MSME-1 for the half-year October to March is reported due by 30 April 2027. The half-year April to September is due 31 October 2026. See our post on MSME-1.
• Director KYC for directors whose cycle falls due. Our post on DIR-3 KYC explains the three-year cycle and the conflict about the date.
• Labour code changes. Our post on PF and ESI under the new labour codes explains what may change for small employers. Check your wage base before the next contribution.
• LLP and company annual filings for FY 2026-27 will fall due in the second half of 2027. See LLP annual compliance and ROC compliance for a private limited company.
• Data protection duties under the new law have their own timeline. See our post on the Digital Personal Data Protection Act.

A worked example: a small trading company

A private limited company in Kota with Rs 4 crore of turnover, ten employees and a September annual general meeting. In the next five months it has these duties.

• Every month: TDS on the 7th, GSTR-1 on the 11th, PF and ESI on the 15th, GSTR-3B on the 20th.
• 29 November: MGT-7, if the AGM was on 30 September.
• 15 December: third advance tax instalment.
• 31 December: GSTR-9, because turnover is above Rs 2 crore. No GSTR-9C, because turnover is below Rs 5 crore.
• 31 January: TDS return for October to December.
• 15 March: final advance tax instalment.

That is about 30 dated duties in five months, so a shared calendar with reminders three days before each date is worth more than any software.

A second worked example: a freelancer

A freelance designer registered under GST with quarterly filing and an annual receipt of about Rs 25 lakh.

• 13 January: GSTR-1 for October to December. 22 January: GSTR-3B.
• 15 December and 15 March: advance tax, unless she is a presumptive filer who pays once by 15 March.
• 31 December: belated income tax return, if she has not filed.
• Quarterly: download Form 26AS and match it to her invoices.

Common mistakes

• Using last year's dates. Several dates moved this year.
• Confusing the quarterly and monthly GST dates. Check your scheme.
• Missing a nil return. The late fee runs even with nothing to pay.
• Treating the 15th as a soft date for PF and ESI. Interest and damages can follow.
• Forgetting that MGT-7 depends on the AGM. If you held it early, the date is earlier.
• Assuming an extension. Do not plan around one.
• Leaving the year-end clean-up for March. Reconcile in February.
• Relying on a single calendar page. Including this one.

Frequently asked questions

What is the next big date after 31 October?

The 7th for TDS, the 11th for GSTR-1, the 15th for PF and ESI, the 20th for GSTR-3B, and 29 November for MGT-7 if your AGM was on 30 September.

When is advance tax due?

15 December 2026 and 15 March 2027 for the remaining instalments, according to the pages we read.

When is the last date for a belated return for FY 2025-26?

31 December 2026, according to two pages.

Has the audit-case return date changed?

A news report dated 29 September 2026 says it moved to 21 November 2026. Confirm before relying on it.

When is the GST annual return due?

31 December 2026 for FY 2025-26, for turnover above Rs 2 crore.

When is the quarterly TDS return for October to December due?

31 January 2027, according to the pages we read.

Which form do I use for the TDS return?

Pages differ. Two mention new form numbers for FY 2026-27. Ask your adviser.

Do quarterly GST filers have different dates?

Yes. GSTR-1 on 13 January and GSTR-3B on 22 January (or 24 January in some states) for October to December.

Is there a date for PF and ESI in November and December?

The 15th of each month, according to the calendars we read.

When is MSME-1 next due?

By 31 October 2026 for April to September, and by 30 April 2027 for October to March.

Do I need to file anything on 31 March?

The year ends. One calendar lists a revised return for AY 2026-27 on that date, but another does not. Check.

What if a date falls on a holiday?

We did not find a firm rule in the pages we read. Do not rely on a holiday extension.

What to do next

1. Put the monthly four dates in a shared calendar with reminders: the 7th, 11th, 15th and 20th.
2. Add the dated items above that apply to you, one by one.
3. Check your AGM date and work out your MGT-7 date.
4. Confirm whether you are an audit case and which return date applies.
5. Ask your accountant which form your October to December TDS return will use.
6. Put a reconciliation day in February.

If you want help with a compliance calendar, filings or clean-up, contact RegisCorp.

This post is general information, not legal or tax advice. Rules change, so check your facts with a qualified professional before you act.

Sources and what we could not verify

Sources used

• Registerkaro, monthly compliance calendar FY 2026-27: month-by-month dates for GST, TDS, PF and ESI, advance tax and company filings. Verified 28 September 2026.
• IncorpX, statutory compliance calendar for companies, July to December 2026: MGT-7, transfer pricing, GST and TDS dates. Updated 11 October 2026.
• Angel One, CBDT revises AY 2026-27 deadlines: audit-case return and tax audit report dates. Published 29 September 2026, updated 2 October 2026.
• Gimbooks, TDS return and payment due dates FY 2026-27: TDS payment dates, quarterly returns, form numbers and late fee. Published 15 April 2026, modified 23 September 2026.
• LegalWiz, income tax compliance calendar FY 2026-27: challan-cum-statement, TDS certificate and return dates. Published 10 December 2025, updated 5 February 2026.

All of these are secondary or commercial sources, and several promote the publisher's own services. We did not open the notifications, the Acts or the government portals. The dates for MSME-1 and Director KYC come from our own earlier posts, which have their own could-not-verify lists.

What we could not verify

• The audit-case income tax return date of 21 November 2026 and the tax audit report date of 21 October 2026, which come from one news report.
• Whether a revised return for AY 2026-27 is open until 31 March 2027 or only until 31 December 2026.
• The TDS return form numbers for FY 2026-27, and the late fee and interest figures quoted by pages that contradict themselves.
• The QRMP GSTR-3B date by state, 22 or 24 January.
• The exact challan-cum-statement dates, which come from one page.
• Penalties and late fees for each filing, beyond those we say are "reported".
• Whether any date will be extended after 24 October 2026.