Compliance Calendar

7 October 2026

• Due date for deposit of tax deducted/collected for the month of September 2026. However, all sums deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of challan.
• Due date for deposit of TDS for the period July 2026 to September 2026 when the Assessing Officer has permitted quarterly deposit of TDS under section 392(1) or 393(1) [Table Sl. Nos. (1)(i) and (ii), and 5(ii) and (iii)] of the Income Tax Act, 2025.
• Due date for furnishing Form No. 137 (Income Tax Rules, 2026) by an office of the Government where TDS/TCS for the month of September 2026 has been paid without the production of a challan.
• Uploading of declarations received in Form No. 127 (Income Tax Rules, 2026) from the buyer in the month of September 2026
• Upload the declarations received from recipients in Form No. 121 (Income Tax Rules, 2026) during the quarter ending September 2026.

11 October 2026

• GSTR-1 for the month of September 2026 to be filed by all registered taxpayers not under QRMP scheme

15 October 2026

• Issue of certificate in Form No. 132 (Income Tax Rules, 2026) under section 395(4) of the Income Tax Act 2025 for tax deducted at source under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income Tax Act 2025 in the month of August, 2026
• Furnishing of statement in Form No. 92 (Income Tax Rules, 2026) by the specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter ending 30 September 2026
• Furnishing of quarterly statement in Form No. 148 (Income Tax Rules, 2026) to be furnished by a unit of IFSC, as referred to section 147(1)(b) of the Income Tax Act, 2025, in respect of remittances made for the quarter ending 30 September 2026
• Furnishing of quarterly statement in Form No. 147 (Income Tax Rules, 2026) to be furnished by an authorized dealer in respect of remittances made for the quarter ending 30 September 2026
• Statement in Form No. 1 (Income Tax Rules, 2026) by the stock exchange for the month of September 2026, in respect of transactions in which client codes have been modified after registering in the system.

20 October 2026

• GSTR-5A for the month of September 2026 to be filed by non-resident Online Database Access and Retrieval (OIDAR) service providers
• GSTR-3B for the month of September 2026 to be filed by all registered taxpayers not under QRMP scheme

22 October 2026

• GSTR-3B for the quarter of July 2026 to September 2026 to be filed by taxpayers under QRMP scheme and having principal place of business in Category 1 States

25 October 2026

• Form GST ITC-04 for the half-year ended September 2026 by principal manufacturers with aggregate turnover exceeding INR 50 million, reporting the movement of inputs, semi-finished goods and capital goods sent to or received from job workers.

31 October 2026

• Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September 2026
• Intimation in Form No. 175 (Income Tax Rules, 2026) by a pension fund in respect of each investment made in India for quarter ending September 2026
• Audit report under section 44AB (Income Tax Act, 1961) for the assessment year 2026-27 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E (Income Tax Act, 1961).
• Filing of quarterly statement of tax deposited in Form No. 142 (Income Tax Rules, 2026) in relation to transfer of virtual digital asset under section 393(1) [Table: S. No. 8(vi)] of the Income Tax Act, 2025 to be furnished by an Exchange for the quarter ending 30 September 2026
• Filing of quarterly statement of collection of tax at source under section 397(3)(b) of the Income Tax Act, 2025 in Form No.143 (Income Tax Rules, 2026) for the quarter ending 30 September 2026
• Filing of quarterly statement of TDS in Form No. 144 (Income Tax Rules, 2026) in respect of payments other than salary made to non-residents for quarter ending 30 September 2026
• Furnishing of Statement in Form No. 98 (Income Tax Rules, 2026) to the concerned Director/Joint Director (Intelligence and Criminal Investigation) containing declaration received in Form No. 97 (Income Tax Rules, 2026) during 1 April 2026 to 30 September 2026
• Furnishing report in Form No.10DA (Income Tax Rules, 1962) certifying the claim for additional employee cost under Section 80JJAA (Income Tax Act, 1961) during the previous year 2025-26 (if the assessee is required to submit return of income on 30 November 2026)
• Furnishing of audit report in Form No.3CE (Income Tax Rules, 1962) under Section 44DA (Income Tax Act, 1961) by a non-resident and foreign company for the previous year 2025-26 (if the assessee is required to submit return of income on 30 November 2026)
• Furnishing report under Section 115JB (Income Tax Act, 1961) in Form No.29B (Income-Tax Rules, 1962) for computing the book profits of the company during the previous year 2025-26 (if the assessee is required to submit return of income on 30 November 2026)
• Furnishing report under Section 115JC (Income-tax Act, 1961) in Form No.29C (Income-tax Rules, 1962) for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2025-26 (if the assessee is required to submit return of income on 30 November 2026)
• Furnishing of audit report in Form No.10-IL (Income Tax Rules, 1962) by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under Section 10(4D) (Income Tax Act, 1961) (if assessee is required to submit return of income by 30 November 2026)
• Furnishing of Audit Report in Form No.66 (Income Tax Rules, 1962) by tonnage tax company under clause (ii) of Section 115VW (Income Tax Act, 1961) for the previous year 2025-26 (if the company is required to submit return of income on 30 November 2026)
• Filing of quarterly statement in Form No. 138 (Income-tax Rules, 2026) by employers responsible for TDS from salaries paid to employees under section 392 or by specified bank in respect of income paid to specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)] of the Income Tax Act, 2025 for the quarter ending 30 September 2026
• Filing of quarterly statement in Form No. 140 (Income Tax Rules, 2026) by deductors responsible for deduction of tax at source on non-salary payments such as commission, brokerage, professional fees, rent, etc. made to residents for the quarter ending 30 September 2026
• Submission of a report from a Chartered Accountant in Form No. 3CEJA (Income Tax Rules, 1962) for the previous year 2025-26 for the purpose of section 9A (Income Tax Act, 1961) regarding fulfilment of certain conditions by an eligible investment fund.
• Furnishing of certificate in Form No.10-IJ (Income Tax Rules, 1962) issued by a Chartered Accountant certifying the annual statement of exempt income of the specified fund, being a category-III AIF, under Section 10(23FF) (Income Tax Act, 1961) (if the assessee is required to submit the return of income on or before 30 November 2026)
• Filing intimation in Form No.3CEAC (Income Tax Rules, 1962) by a constituent entity resident in India (whose parent entity is not resident in India), notifying the prescribed authority of the details of the parent entity/alternate reporting entity for Country-by-Country Reporting purposes. (assuming reporting accounting year is 1 January 2025, to 31 December 2025)
• Furnishing audit report in Form No.3AC (Income Tax Rules, 1962) by assessee claiming deduction under Section 33AB (Income Tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on 30 November 2026)
• Furnishing audit report in Form No.3AD (Income Tax Rules, 1962) by assessee claiming deduction under Section 33ABA (Income-tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on 30 November 2026)
• Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No.3AE (Income Tax Rules, 1962) under Section 35D(4) (Income Tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on or before 30 November 2026)
• Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No.3AE (Income Tax Rules, 1962) under Section 35E(6) (Income Tax Act, 1961) for the previous year 2025-26 (if the assessee is required to submit return of income on or before 30 November 2026)
• Furnishing of statement in Form No.3AF (Income Tax Rules, 1962) containing the particulars of expenditures specified under Section 35D(2)(a) (Income Tax Act, 1961) (if the assessee is required to submit the return of income on or before 30 November 2026)
• Furnishing of the report in Form No.3CEA (Income Tax Rules, 1962) relating to computation of capital gains in case of slump sale taxable under Section 50B (Income Tax Act, 1961) (if the assessee is required to submit return of income on or before 30 November 2026)
• Furnishing of Audit Report in Form No.10CCB (Income Tax Rules, 1962) by assessee claiming deduction under Section 80-I , Section 80-IA , Section 80-IB or section Section 80-IC (Income Tax Act, 1961) (if the assessee is required to submit the return of income on or before 30 November 2026)
• Furnishing of Form No. 10BBD (Income Tax Rules, 1962) reporting details of funds received from eligible persons, directly or through an Alternative Investment Fund, during the Previous Year 2025-26 (if the assessee is required to submit return of income on or before 31 October 2026)
• Furnishing of audit report in Form No. 10BC (Income-tax Rules, 1962) along with particulars forming part of its Annexure by electoral trust
• Furnishing of an annual statement of income exempt under section 10(4D) (Income-tax Act, 1961) in Form 10-IG (Income Tax Rules, 1962) (if assessee is required to submit return of income on or before 31 October 2026)
• Due date for furnishing the return of income for the assessment year 2026–27 by the following assessees:
  • A company to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
  • An assessee whose accounts are required to be audited, to whom the provisions of section 92E of the Income-tax Act, 1961 do not apply;
  • A partner of a firm whose accounts are required to be audited, or the spouse of such partner (where section 5A of the Income-tax Act, 1961 applies), to whom the provisions of section 92E of the Income-tax Act, 1961 do not apply;

Note: The due date for furnishing of return of income for Assessment Year 2026-27 has been extended from 31 October 2026 to 21 November 2026, vide Circular No. 07/2026 dated 28 September 2026

• Report to be furnished under section 92E (Income Tax Act, 1961) in Form No. 3CEB (Income Tax Rules, 1962) in respect of international transactions and specified domestic transaction
• Furnishing of Form No.3CT (Income Tax Rules, 1962) by the transferor of shares or interests in a company or an entity that derives its value substantially from assets located in India, duly certified by an accountant for apportionment of income attributable to assets located in India (if the assessee is required to submit the return of income on or before 31 October 2026)
• Furnishing of the certificate in Form No.62 (Income Tax Rules, 1962) by the amalgamated company, confirming achievement of the prescribed production level and its continuation in subsequent years. (if the company is required to submit return of income on or before 31 October 2026)
• Furnishing of certificate of foreign inward remittance in Form No.10H (Income-tax Rules, 1962) by a resident individual being an author/patentee claiming deduction under Section 80QQB/Section 80RRB (Income Tax Act, 1961) in respect of income earned from any source outside India (if the assessee is required to submit the return of income on or before 31 October 2026)
• Furnishing of statement in Form No.10-EE (Income Tax Rules, 1962) for exercising the option to claim relief under Section 89A (Income Tax Act, 1961) for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit the return of income on or before 31 October 2026)
• Furnishing of an annual statement of income taxable at concessional rate under section 115AD (Income Tax Act, 1961) in Form 10-IH (Income Tax Rules, 1962) (if assessee is required to submit return of income on or before 31 October 2026)
• Furnishing of annual statement inForm No. 10-II (Income Tax Rules, 1962) in respect of exempt income under Section 10(23FF) (Income Tax Act, 1961) by specified fund, being a category-III AIF (if assessee is required to submit return of income on or before 31 October 2026)
• Furnishing of Form No. 5C (Income Tax Rules, 1962) containing details of attribution of capital gain taxable under Section 45(4) (Income Tax Act, 1961) to the capital asset remaining with the firm, AOP, or BOI after reconstitution (if the firm, AOP, or BOI is required to furnish return of income on or before 31 October 2026)
• Furnishing of audited accounts in Form No.3CLA (Income Tax Rules, 1962) to the Secretary, Department of Scientific and Industrial Research, in case the company is eligible for deduction under Section 35(2AB) (Income Tax Act, 1961) (if the assessee is required to submit return of income on or before 31 October 2026)
• Furnishing of a certificate, by the Notified Pension Fund, issued by a Chartered Accountant in Form No.10BBC (Income-tax Rules, 1962) in respect of compliance with the provisions of Section 10(23FE) (Income Tax Act, 1961)
• Furnishing of the certificate in Form No. 10-IA (Income Tax Rules, 1962) from the medical authority certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or ‘multiple disability’ for the purposes of Section 80DD and Section 80U (Income-tax Act, 1961). (If the assessee is required to furnish the return of income on or before 31 October 2026)
• Furnishing of declaration in Form No.10BA (Income Tax Rules, 1962) by an assessee claiming deduction under Section 80GG (Income Tax Act, 1961) in respect of the rent paid for residential accommodation (If the assessee is required to furnish the return of income on or before 31 October 2026)
• Furnishing of report in Form No.10CCF (Income Tax Rules, 1962) certifying that the amount of deduction under Section 80LA (Income Tax Act, 1961) has been correctly claimed during the previous year 2025-26 (if the assessee is required to submit return of income on or before 31 October 2026)
• Furnishing of certificate Form No.10CCE (Income-tax Rules, 1962) by a resident individual being a patentee claiming deduction under Section 80RRB (Income Tax Act, 1961) in respect of royalty income on patents (if the assessee is required to submit return of income on or before 31 October 2026)
• Furnishing of statement in Form No. 3CFA (Income-tax Rules, 1962) for exercising the option to pay tax at a concessional rate under Section 115BBF (Income Tax Act, 1961) for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by 31 October 2026)
• Furnishing of an annual statement of exempt income under Section 10(4D) (Income Tax Act, 1961) and income taxable under Section 115AD (Income Tax Act, 1961) in Form No.10-IK (Income Tax Rules, 1962) (if assessee is required to submit return of income by 31 October 2026)
• Statement by scientific research association, company university, college or other association or Indian scientific research company as required by Rules 5D, 5E and 5F of the Income Tax Rules, 1962 (if due date of submission of return of income is 31 October 31 2026)
• Furnishing of certificate in Form No.10CCD (Income-tax Rules, 1962) by a resident individual being an author (including a joint author) claiming deduction under Section 80QQB (Income Tax Act, 1961) in respect of royalty income (if the assessee is required to submit return of income on or before 31 October 2026)
• Furnishing of Form No.10E (Income Tax Rules, 1962) by an employee claiming relief under Section 89 (Income Tax Act, 1961) when salary is paid in arrears or in advance, etc. (if the assessee is required to submit the return of income on or before 31 October 2026)

Note: The due date for furnishing of Form has been extended from 31 October 2026 to 21 November 2026, vide Circular No. 07/2026 dated 28 September 2026

10 November 2026

• GSTR-7 for the month of October 2026 to be filed by persons liable to TDS
• GSTR-8 for the month of October 2026 to be filed by E-Commerce Operators liable to TCS

13 November 2026

• GSTR-6 for the month of October 2026 to be filed by ISDs
• GSTR-5 for the month of October 2026 to be filed by Non-Resident Foreign Taxpayers
• Uploading B2B invoices using IFF under QRMP scheme for the month of October 2026 by taxpayers with aggregate turnover of up to INR 50 million