Annual Compliance Checklist for Indian Businesses: FY 2026-27 Deadlines
Every statutory deadline your business must meet in FY 2026-27 — GST returns, ITR filing, ROC annual returns, TDS, and payroll compliance. Miss one and you're paying penalties.
Annual Compliance Checklist for Indian Businesses: FY 2026-27 Deadlines
Running a registered business in India means managing a calendar full of statutory deadlines — and missing even one can mean penalties, late fees, and notices from the GST department, Income Tax department, or MCA.
This checklist covers every major compliance deadline for FY 2026-27 (April 2026 – March 2027) so you can plan ahead and stay penalty-free.
GST Compliance Deadlines
Monthly Filers
| Return | Due Date | What It Covers |
|---|---|---|
| GSTR-1 | 11th of every month | Outward supplies (sales invoices) |
| GSTR-3B | 20th of every month | Summary return + tax payment |
| GSTR-2B | Auto-generated by 14th | ITC statement (no filing needed) |
Quarterly Filers (QRMP Scheme — Turnover ≤ ₹5 Crore)
| Return | Due Date | What It Covers |
|---|---|---|
| GSTR-1 (quarterly) | 13th of month after quarter | Outward supplies |
| GSTR-3B (quarterly) | 22nd/24th of month after quarter | Summary return |
| IFF (optional) | 13th of months 1 & 2 of quarter | Invoice furnishing facility |
Annual GST Returns
| Return | Due Date | Who Must File |
|---|---|---|
| GSTR-9 | December 31, 2026 | All regular taxpayers |
| GSTR-9C | December 31, 2026 | Taxpayers with turnover > ₹5 crore |
Income Tax Deadlines
| Compliance | Due Date | Who It Applies To |
|---|---|---|
| Advance Tax — 1st instalment | June 15, 2026 | All taxpayers with liability > ₹10,000 |
| Advance Tax — 2nd instalment | September 15, 2026 | All taxpayers |
| Tax Audit (Form 3CB/3CD) | September 30, 2026 | Businesses with turnover > ₹1 crore |
| ITR Filing (non-audit) | July 31, 2026 | Individuals, HUFs, firms without audit |
| ITR Filing (audit cases) | October 31, 2026 | Companies, audit-required businesses |
| Advance Tax — 3rd instalment | December 15, 2026 | All taxpayers |
| Advance Tax — 4th instalment | March 15, 2027 | All taxpayers |
Late filing fee: ₹5,000 (₹1,000 if income ≤ ₹5 lakh) under Section 234F. Interest at 1% per month under Sections 234A, 234B, and 234C.
TDS Compliance Deadlines
TDS Deposit
TDS deducted must be deposited by the 7th of the following month (except March — deposit by April 30).
TDS Return Filing
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | April – June 2026 | July 31, 2026 |
| Q2 | July – September 2026 | October 31, 2026 |
| Q3 | October – December 2026 | January 31, 2027 |
| Q4 | January – March 2027 | May 31, 2027 |
Late fee: ₹200/day under Section 234E (capped at TDS amount). Penalty of ₹10,000–₹1,00,000 for non-filing under Section 271H.
ROC / MCA Compliance Deadlines (Private Limited Companies)
| Filing | Form | Due Date |
|---|---|---|
| Annual Return | MGT-7 / MGT-7A | Within 60 days of AGM |
| Financial Statements | AOC-4 | Within 30 days of AGM |
| AGM | — | Within 6 months of financial year end (September 30) |
| Director KYC | DIR-3 KYC | September 30, 2026 |
| MSME Form I | MSME-1 | April 30 & October 31 |
Late fee: ₹100/day per form for MCA filings. No cap — delays of a few months can cost ₹20,000–₹50,000 per form.
LLP Compliance Deadlines
| Filing | Form | Due Date |
|---|---|---|
| Annual Return | Form 11 | May 30, 2026 |
| Statement of Accounts | Form 8 | October 30, 2026 |
| ITR Filing (audit) | ITR-5 | October 31, 2026 |
| ITR Filing (non-audit) | ITR-5 | July 31, 2026 |
Payroll & Labour Compliance
| Compliance | Frequency | Due Date |
|---|---|---|
| PF (EPF) Deposit | Monthly | 15th of following month |
| ESI Deposit | Monthly | 15th of following month |
| PF Return (ECR) | Monthly | 25th of following month |
| ESI Return | Half-yearly | May 11 & November 11 |
| Professional Tax | Monthly/Quarterly | Varies by state |
The Cost of Missing Deadlines
A single missed GSTR-3B filing costs ₹50/day (nil return) or ₹100/day (with liability). A missed ROC annual return costs ₹100/day with no cap. A missed ITR costs ₹5,000 in late fees plus 1% monthly interest on unpaid tax.
For a business with multiple compliance obligations, the cumulative cost of poor deadline management can easily exceed ₹1–2 lakh per year — money that goes straight to penalties instead of your business.
How to Stay Penalty-Free
The most reliable way to stay on top of every deadline is to work with a CA firm that manages your entire compliance calendar proactively — not just files returns when you remind them.
AccentTax's Complete Annual Compliance Package covers every deadline on this list: GST, income tax, ROC, TDS, and payroll — all handled by one dedicated team, with proactive reminders and real-time status via your Client Portal.
See the Complete Annual Compliance Package — 20% off for new clients
Disclaimer: Due dates are subject to government notifications and extensions. Always verify with the official portals or your CA.
