For FY 2026-27, TDS is deposited by the 7th of the following month and quarterly TDS statements in Forms 138, 140 and 144 are due on 31 July, 31 October, 31 January and 31 May. Advance tax falls on 15 June, 15 September, 15 December and 15 March. GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month.
What is due every month?
| Day of the month | Law | What is due |
|---|---|---|
| 7th | Income tax | Deposit of TDS and TCS for the previous month. March is the exception: 30 April. |
| 11th | GST | GSTR-1 for the previous month, for monthly filers (s.37, CGST Act) |
| 13th | GST | Invoice furnishing facility for quarterly filers, and quarterly GSTR-1 in the month after the quarter |
| 15th | Labour | Provident fund and ESI contributions for the previous month |
| 20th | GST | GSTR-3B and payment of tax for the previous month, for monthly filers (s.39, CGST Act) |
| 7 working days after month end | FEMA | Form ECB-2 for external commercial borrowings |
What are the dated deadlines in FY 2026-27?
The status column compares each date with today's date on your device.
| Due date | Law | What is due | Status |
|---|---|---|---|
| 30 April 2026 | Income tax | Deposit of TDS deducted in March 2026 | Upcoming |
| 31 May 2026 | Income tax | TDS statements for January to March 2026 (Forms 24Q, 26Q and 27Q under the 1961 Act) | Upcoming |
| 15 June 2026 | Income tax | Advance tax, first instalment (15%) | Upcoming |
| 30 June 2026 | Company law | Form DPT-3, return of deposits and loans | Upcoming |
| 15 July 2026 | FEMA | FLA return for the position on 31 March 2026 | Upcoming |
| 31 July 2026 | Income tax | TDS statements for April to June 2026 (Forms 138, 140 and 144) | Upcoming |
| 15 September 2026 | Income tax | Advance tax, second instalment (45%) | Upcoming |
| 30 September 2026 | Company law | Last date to hold the annual general meeting for FY 2025-26 | Upcoming |
| 30 September 2026 | Income tax | Tax audit report for FY 2025-26 | Upcoming |
| 30 September 2026 | FEMA | Annual Activity Certificate for liaison, branch and project offices. Revised FLA return where the first filing was on unaudited figures. | Upcoming |
| 31 October 2026 | Income tax | TDS statements for July to September 2026. Income tax return for companies and other audit cases for FY 2025-26. Transfer pricing report in Form 3CEB. | Upcoming |
| 30 November 2026 | Income tax | Income tax return for FY 2025-26 where a transfer pricing report is required | Upcoming |
| 30 November 2026 | GST | Last date to claim input tax credit of FY 2025-26, or the date of the annual return if earlier (s.16(4), CGST Act) | Upcoming |
| 15 December 2026 | Income tax | Advance tax, third instalment (75%) | Upcoming |
| 31 December 2026 | GST | Annual return GSTR-9 and reconciliation statement GSTR-9C for FY 2025-26 | Upcoming |
| 31 December 2026 | FEMA | Annual Performance Report for overseas direct investment | Upcoming |
| 31 January 2027 | Income tax | TDS statements for October to December 2026 | Upcoming |
| 15 March 2027 | Income tax | Advance tax, final instalment (100%) | Upcoming |
| 30 April 2027 | Income tax | Deposit of TDS deducted in March 2027 | Upcoming |
| 31 May 2027 | Income tax | TDS statements for January to March 2027 | Upcoming |
Which dates depend on your own events?
- Form AOC-4 (financial statements): within 30 days of the annual general meeting (s.137, Companies Act, 2013).
- Form MGT-7 or MGT-7A (annual return): within 60 days of the annual general meeting (s.92, Companies Act, 2013).
- Form FC-GPR: within 30 days of allotting shares to a non-resident.
- Form FC-TRS: within 60 days of a share transfer between a resident and a non-resident.
The full list of event-based foreign exchange filings is in the FEMA reporting deadlines guide.
What changed for FY 2026-27?
The Income-tax Act, 2025 applies from 1 April 2026. The due dates for TDS deposit and quarterly statements are the same as before, but the form numbers are new: Form 138 replaces Form 24Q, Form 140 replaces Form 26Q and Form 144 replaces Form 27Q. Compliance during 2026 that relates to FY 2025-26, such as the tax audit report and the income tax return, remains under the Income-tax Act, 1961.
Frequently asked questions
What are the TDS return due dates for FY 2026-27?
Quarterly TDS statements for tax year 2026-27 are due on 31 July 2026, 31 October 2026, 31 January 2027 and 31 May 2027. They are filed in Form 138 (salary), Form 140 (other payments to residents) and Form 144 (payments to non-residents).
When is TDS for March deposited?
Tax deducted in March is deposited by 30 April. For every other month the due date is the 7th of the following month.
What are the advance tax due dates?
15 June (15% of the year's tax), 15 September (45%), 15 December (75%) and 15 March (100%).
By when must a company hold its annual general meeting?
Within six months of the end of the financial year under s.96 of the Companies Act, 2013. For a company with a 31 March year end that is 30 September. Form AOC-4 is due within 30 days of the meeting and Form MGT-7 within 60 days.
Which year's law applies to income tax compliance in FY 2026-27?
The Income-tax Act, 2025 applies to income of tax year 2026-27, so TDS, advance tax and the new form numbers follow that Act. Returns and audit reports filed during 2026 for FY 2025-26 are still under the Income-tax Act, 1961.