A consolidated, intelligent ledger detailing every statutory obligation for businesses, professionals, and corporate entities.
Initializing statutory database...
| Due Date | Statutory Framework | Detailed Particulars |
|---|---|---|
| 07th of Every Month | Income Tax Act | Payment of Tax Deducted at Source and Tax Collected at Source deducted in the previous month (Exception: March deductions are due on the 30th of April). |
| 11th of Every Month | Goods and Services Tax | Filing of Goods and Services Tax Return 1 (Statement of Outward Supplies) for regular taxpayers filing on a monthly basis. |
| 15th of Every Month | Labor Laws | Remittance of Employee Provident Fund and Employee State Insurance Corporation contributions for the preceding month. |
| 20th of Every Month | Goods and Services Tax | Filing of Goods and Services Tax Return 3B (Summary Return) and payment of tax liability for regular taxpayers. |
| Quarter Ending | Advance Tax Due Date | TDS Returns Due Date |
|---|---|---|
| First Quarter (June) | 15th June (15%) | 31st July |
| Second Quarter (Sept) | 15th September (45%) | 31st October |
| Third Quarter (Dec) | 15th December (75%) | 31st January |
| Fourth Quarter (March) | 15th March (100%) | 31st May |
| Due Date | Taxpayer Category | Detailed Particulars & Applicable Forms |
|---|---|---|
| 31st July 2026 |
Salaried & HUFs
Forms: ITR-1, 2
|
Filing of Income Tax Returns for Individuals, HUFs, and Pensioners whose accounts are not required to be audited. ITR-1, ITR-2 |
| 31st August 2026 |
Non-Audit Business
Forms: ITR-3, 4
|
Filing of Returns for Businesses & Professionals operating under presumptive taxation or below audit thresholds. ITR-3, ITR-4 |
| 30th September 2026 | Tax Audit Applicable Entities | Mandatory uploading of the Tax Audit Report (under Section 44AB) and Audit Reports for Charitable Trusts by the Chartered Accountant. |
| 31st October 2026 |
Audit Cases & Corporates
Forms: ITR-3, 5, 6, 7
|
Filing of Income Tax Returns for all Corporate entities, LLPs, and any entity subjected to a statutory audit. ITR-3, 5, 6, 7 |
| 30th November 2026 | Transfer Pricing Cases | Filing of Returns and Accountant’s Report for entities engaged in International Transactions or Specified Domestic Transactions. |
If you fail to file by your primary statutory due date, you may submit a belated return subject to late fees.
If errors or omissions are discovered in your original filing, you have the option to file a corrected return.
If both original and belated deadlines are missed, file within 48 months from the end of the assessment year.
A fixed penalty of ₹5,000 applies for belated returns if total income exceeds ₹5 lakh. For income ₹5 lakh or below, the penalty is capped at ₹1,000.
Interest is charged at 1% per month (or part of a month) on any unpaid tax amount calculated from the original due date until the actual filing date.
Filing late blocks the ability to carry forward business and capital losses to future years. (House property losses remain exempt from this block).
Filing after the due date delays the processing of income tax refunds and results in a potential loss of statutory interest on the refund amount.
| Due Date | Entity Type | Detailed Particulars |
|---|---|---|
| 30th May | Limited Liability Partnerships | Filing of Form 11 (Annual Return) declaring the management details and partners of the Limited Liability Partnership. |
| 30th September | Corporate Directors | Mandatory filing of Director Identification Number - Know Your Customer (DIR-3 KYC) for all individuals holding a valid directorship status. |
| 30th October | Limited Liability Partnerships | Filing of Form 8 (Statement of Account and Solvency) outlining the financial health of the partnership. |
| Within 30 Days of AGM | Private and Public Companies | Filing of Audited Financial Statements with the Registrar of Companies (Typically falls on or before the 29th of October). |
| Within 60 Days of AGM | Private and Public Companies | Filing of the Corporate Annual Return with the Registrar of Companies (Typically falls on or before the 28th of November). |
Statutory Disclaimer: This Master Compliance Calendar has been compiled for the Financial Year 2026-2027 based on current legislation. Dates are subject to extension or modification by the Ministry of Finance, the Central Board of Direct Taxes, or the Ministry of Corporate Affairs. Failure to comply with these deadlines may result in severe financial penalties, late fees, and interest assessments.