Statutory Regulatory Deadlines
Statutory Compliance Calendar
Stay ahead of Income Tax, GST, ROC, and TDS filing deadlines to avoid interest and late fees.
| Tax Category | Statutory Return / Form | Filing Period | Statutory Due Date | Applicability Criteria | Penalty / Late Fee Note |
|---|---|---|---|---|---|
| TDS/TCS | Challan ITNS 281 | Previous Month Deductions | 18 Sep 2026 | All deductors who deducted TDS in previous month | 1.5% interest per month for delayed deposit |
| GST | GSTR-3B (Monthly) | Previous Month Filings | 20 Sep 2026 | Taxpayers with aggregate turnover > ₹5 Crore | ₹50/day (₹20 for Nil return) + 18% p.a. interest |
| GST | GSTR-1 (Outward Supplies) | Monthly Filings | 22 Sep 2026 | Monthly filers reporting B2B & B2C supply invoices | Late fee up to ₹200/day as per GST rules |
| Income Tax | Advance Tax (Q2 / Q3) | Quarterly Installment | 26 Sep 2026 | All taxpayers with net tax liability exceeding ₹10,000 | 1% interest per month under Section 234C |
| ROC / MCA | Form AOC-4 (Financials) | Annual Filing FY 2023-24 | 11 Oct 2026 | All Private Limited & Public Limited Companies | ₹100 per day additional fee for delay |
| ROC / MCA | Form MGT-7 (Annual Return) | Annual ROC Filings | 26 Oct 2026 | All incorporated corporate entities | ₹100 per day till filing is completed |