Statutory Due Date Master Hub · FY 2026-27 (AY 2027-28)
Indian CA Compliance Calendar & Due Dates
Statutory deadlines, legal section citations, client document checklists, and penalty schedules across GST, Income Tax, TDS, and MCA/ROC.
Statutory Executive Summary (Direct Answer)
The FY 2026-27 Indian statutory compliance calendar governs recurring filing cutoffs under the CGST Act 2017, Income-tax Act 1961, and Companies Act 2013. Monthly benchmarks require TDS deposit by the 7th, GSTR-1 by the 11th, and GSTR-3B by the 20th. Crucial annual cutoffs are Non-Audit ITR (31st July), Tax Audit 3CA/3CD & DIR-3 KYC (30th September), Corporate ITR & AOC-4 (31st October), and GSTR-9/9C (31st December).
Reviewed by: CA Practice Advisory Group (FCA)
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Statutory Source: CBIC, CBDT & MCA Circulars
| Compliance Return | Statutory Section | Frequency & Due Date | Client Documents Checklist | Statutory Late Fee / Penalty | Details |
|---|---|---|---|---|---|
| GSTR-1 (Outward Supplies) GST_GSTR1 | Section 37 read with Rule 59 Central Goods and Services Tax Act, 2017 | Day 11 of next month monthly | B2B Sales Invoices B2C Summary Credit/Debit Notes | Late fee ₹50/day | Guide |
| IFF (QRMP) GST_IFF | Rule 59(2) (QRMP Scheme) CGST Rules, 2017 | Day 13 of next month monthly | B2B Outward Invoices | Late fee as applicable | Guide |
| CMP-08 (Composition) GST_CMP08 | Section 10 read with Rule 62 CGST Act & Rules, 2017 | Day 18 of quarter end quarterly | Turnover summary | Late fee ₹200/day | Guide |
| GSTR-3B (Summary Return) GST_GSTR3B | Section 39 read with Rule 61 Central Goods and Services Tax Act, 2017 | Day 20 of next month monthly | Sales Register Purchase Register (2B recon) Bank Statement | Late fee ₹50/day + 18% p.a. interest | Guide |
| GSTR-4 (Composition Annual) GST_GSTR4 | Section 39(2) read with Rule 62 Central Goods and Services Tax Act, 2017 | Annual (Day 30) annual | Inward & outward supplies summary | Late fee ₹50/day | Guide |
| GSTR-9 & 9C (Annual) GST_GSTR9 | Section 44 read with Rule 80 Central Goods and Services Tax Act, 2017 | Annual (Day 31) annual | Audited financials, reconciliations | Late fee ₹200/day (max 0.5% turnover) | Guide |
| Advance Tax Q1 (15%) IT_ADV_TAX_Q1 | Section 208, 209 & 211 Income-tax Act, 1961 | Day 15 of quarter end quarterly | Q1 estimated P&L | Interest u/s 234C | Guide |
| Advance Tax Q2 (45%) IT_ADV_TAX_Q2 | Section 208, 209 & 211 Income-tax Act, 1961 | Day 15 of quarter end quarterly | Half-yearly P&L | Interest u/s 234C | Guide |
| Advance Tax Q3 (75%) IT_ADV_TAX_Q3 | Section 208, 209 & 211 Income-tax Act, 1961 | Day 15 of quarter end quarterly | 9-month P&L | Interest u/s 234C | Guide |
| Advance Tax Q4 (100%) IT_ADV_TAX_Q4 | Section 208, 209 & 211 Income-tax Act, 1961 | Day 15 of quarter end quarterly | Full-year computation | Interest u/s 234B/C | Guide |
| Tax Audit 3CA/3CD ITR_AUDIT | Section 44AB read with Rule 6G Income-tax Act, 1961 | Annual (Day 30) annual | Trial balance Stock inventory Depreciation | Penalty u/s 271B 0.5% turnover | Guide |
| ITR-V (e-Verification) IT_ITRV | Applicable Statute Indian Tax & Corporate Laws | Annual (Day 30) annual | Aadhaar OTP, netbanking, signed copy | Invalid return / treated as unfiled | Guide |
| ITR (Non-Audit) ITR_NON_AUDIT | Section 139(1) Income-tax Act, 1961 | Annual (Day 31) annual | Form 16/16A AIS/TIS Bank statements Capital gains | Fee u/s 234F up to ₹5,000 | Guide |
| ITR (Audit/Corporate) ITR_CORPORATE | Section 139(1) Income-tax Act, 1961 | Annual (Day 31) annual | Balance sheet, P&L, audit report | Fee u/s 234F + interest 234A/B/C | Guide |
| Updated Return 139(8A) IT_139_8A | Applicable Statute Indian Tax & Corporate Laws | Annual (Day 31) annual | Proof of income, 25%/50% additional tax challan | Ineligibility to update | Guide |
| 3CEB (Transfer Pricing) IT_3CEB | Applicable Statute Indian Tax & Corporate Laws | Annual (Day 31) annual | Form 3CEB, master file, accountant report | Penalty ₹1,00,000 u/s 271BA | Guide |
| TDS Challan 281 TDS_CHALLAN_MONTHLY | Section 200(1) read with Rule 30 Income-tax Act, 1961 | Day 7 of next month monthly | Salary + vendor TDS sheets | Interest 1.5%/month u/s 201(1A) | Guide |
| Form 16 (Salary Certificate) TDS_FORM16 | Applicable Statute Indian Tax & Corporate Laws | Annual (Day 15) annual | TRACES Form 16 Part A & Part B | Penalty ₹100/day u/s 272A | Guide |
| Form 16A (Non-Salary Certificate) TDS_FORM16A | Applicable Statute Indian Tax & Corporate Laws | Day 15 of quarter end quarterly | TRACES Form 16A quarterly summaries | Penalty ₹100/day u/s 272A | Guide |
| 27EQ (TCS Quarterly Return) TDS_27EQ | Applicable Statute Indian Tax & Corporate Laws | Day 15 of quarter end quarterly | TCS collections, challan counterfoils | Fee ₹200/day u/s 234E | Guide |
| TDS Return Q1 (24Q/26Q/27Q) TDS_Q1 | Section 200(3) read with Rule 31A Income-tax Act, 1961 | Day 31 of quarter end quarterly | Q1 challans + BSR codes | Fee ₹200/day u/s 234E | Guide |
| TDS Return Q2 (24Q/26Q/27Q) TDS_Q2 | Section 200(3) read with Rule 31A Income-tax Act, 1961 | Day 31 of quarter end quarterly | Q2 challans | Fee ₹200/day u/s 234E | Guide |
| TDS Return Q3 (24Q/26Q/27Q) TDS_Q3 | Section 200(3) read with Rule 31A Income-tax Act, 1961 | Day 31 of quarter end quarterly | Q3 challans | Fee ₹200/day u/s 234E | Guide |
| TDS Return Q4 (24Q/26Q/27Q) TDS_Q4 | Section 200(3) read with Rule 31A Income-tax Act, 1961 | Day 31 of quarter end quarterly | Q4 challans | Fee ₹200/day u/s 234E | Guide |
| ADT-1 (Auditor Appointment) ROC_ADT1 | Section 139 read with Rule 4 Companies Act, 2013 | Annual (Day 14) annual | Consent letter, board resolution, appointment letter | ₹100/day additional fee | Guide |
| AOC-4 (Financials) ROC_AOC4 | Section 137 read with Rule 12 Companies Act, 2013 | Annual (Day 29) annual | Audit report, balance sheet, AGM notice | ₹100/day additional fee | Guide |
| MGT-7 (Annual Return) ROC_MGT7 | Section 92 read with Rule 11 Companies Act, 2013 | Annual (Day 29) annual | Shareholder + director holdings | ₹100/day additional fee | Guide |
| DIR-3 KYC ROC_DIR3_KYC | Rule 12A, Companies (Appointment and Qualification of Directors) Rules Companies Act, 2013 | Annual (Day 30) annual | Aadhaar, passport, OTP | Fee ₹5,000 + DIN deactivation | Guide |
| DPT-3 (Return of Deposits) ROC_DPT3 | Applicable Statute Indian Tax & Corporate Laws | Annual (Day 30) annual | Auditor certificate, deposit schedule, bank statement | Additional fee + penalty | Guide |
| MSME-1 (Half-yearly) ROC_MSME1 | Applicable Statute Indian Tax & Corporate Laws | Day 30 of quarter end quarterly | Supplier-wise MSME overdue schedule | Fine up to ₹20,000 | Guide |
| LLP Form 11 (Annual Return) LLP_FORM11 | Section 35 read with Rule 25 Limited Liability Partnership Act, 2008 | Annual (Day 30) annual | Partner details, contribution details, turnover | ₹100/day fine with no cap | Guide |
| LLP Form 8 (Solvency Statement) LLP_FORM8 | Section 34 read with Rule 24 Limited Liability Partnership Act, 2008 | Annual (Day 30) annual | Financial statements, partner consent | ₹100/day fine with no cap | Guide |
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