Business Compliance Calendar 2026 — All Due Dates at a Glance
By Parul Singh, GST Practitioner · Compliance · Updated June 2026
Advertisement
GST Return Due Dates -- 2026
I maintain compliance calendars for every client. Last year, Delhi businesses paid ₹500 crore+ in avoidable late fees. Never miss a deadline again -- bookmark this page.
| Return | Frequency | Due Date | Late Fee |
|---|---|---|---|
| GSTR-1 | Monthly | 11th of next month | ₹50/day |
| GSTR-3B | Monthly | 20th of next month | ₹50/day |
| GSTR-1 (QRMP) | Quarterly | 13th after quarter end | ₹50/day |
| CMP-08 | Quarterly | 18th after quarter end | ₹50/day |
| GSTR-9 | Annual | 31 Dec of next FY | ₹200/day |
| GSTR-9C | Annual | 31 Dec of next FY | ₹200/day |
| E-way bill | Per movement | Before transport | ₹10,000 |
Official Reference: Section 37-39 of the CGST Act prescribe return filing. Section 47 provides for late fees. Section 50 provides for interest on delayed payment. The due dates are notified through CGST notifications and may be extended by the CBIC.
Income Tax Due Dates -- 2026
| Compliance | Due Date | Penalty for Delay |
|---|---|---|
| Advance tax Q1 | 15 June 2026 | Interest u/s 234C |
| Advance tax Q2 | 15 September 2026 | Interest u/s 234C |
| Advance tax Q3 | 15 December 2026 | Interest u/s 234C |
| Advance tax Q4 | 15 March 2027 | Interest u/s 234C |
| ITR filing (non-audit) | 31 July 2027 | ₹5,000 u/s 234F |
| Tax audit report | 30 September 2027 | 0.5% turnover u/s 271B |
| ITR filing (audit) | 31 October 2027 | ₹5,000 u/s 234F |
| ITR filing (TP) | 30 November 2027 | ₹5,000 u/s 234F |
📍 Real Example -- Late Filing Cost -- Small Business in Delhi
A small business in Karol Bagh with ₹60 lakh turnover missed these deadlines:
• GSTR-3B: 3 months late → ₹50×90 days = ₹4,500 late fee
• ITR: Filed on 31 Oct instead of 31 Jul → ₹5,000 u/s 234F + interest u/s 234A
• TDS return: 2 months late → ₹200×60 days = ₹12,000 u/s 234E
Total avoidable cost: ₹21,500+
This is money that could have been invested in the business.
• GSTR-3B: 3 months late → ₹50×90 days = ₹4,500 late fee
• ITR: Filed on 31 Oct instead of 31 Jul → ₹5,000 u/s 234F + interest u/s 234A
• TDS return: 2 months late → ₹200×60 days = ₹12,000 u/s 234E
Total avoidable cost: ₹21,500+
This is money that could have been invested in the business.
TDS Due Dates -- 2026
| Compliance | Due Date |
|---|---|
| TDS payment | 7th of next month (30th April for March) |
| TDS return Q1 | 31 July |
| TDS return Q2 | 31 October |
| TDS return Q3 | 31 January |
| TDS return Q4 | 31 May (next year) |
| Form 16 | 15 June |
| Form 16A | 15th of month after quarter |
ROC/MCA Filings -- For Companies & LLPs
| Filing | Frequency | Due Date |
|---|---|---|
| AOC-4 (Financials) | Annual | 29 days from AGM |
| MGT-7 (Annual Return) | Annual | 60 days from AGM |
| ADT-1 (Auditor appointment) | Event-based | 15 days from AGM |
| LLP Form 8 | Annual | 30th October |
| LLP Form 11 | Annual | 30th May |
| DPT-3 (Deposits) | Annual | 30th June |
💡 Pro Tip from Parul: I provide a compliance management service where I track ALL your deadlines -- GST, income tax, TDS, ROC -- and handle the filings before the due date. Starting at ₹3,999/month for complete compliance management. Call/WhatsApp: +91 95401 04776
Compliance Tips for 2026
- Set calendar reminders for every due date -- 7 days before and 1 day before
- Keep documents ready 5 days before -- last-minute rushes cause errors
- File early, not on deadline day -- portal crashes on due dates
- Maintain a compliance register -- track what is filed and what is pending
- Budget for professional fees -- DIY compliance costs more in penalties than professional help
Advertisement
Frequently Asked Questions
What if the due date falls on a weekend or holiday?
If the due date falls on a Sunday or public holiday, the next working day becomes the due date. The CBDT/CBIC often issues notifications extending due dates. Always check the latest notifications before filing.
Are GST due dates extended for 2026?
The CBIC occasionally extends due dates through notifications, especially for annual returns. Check cbic-gst.gov.in for the latest notifications. Do not rely on rumors -- only official notifications matter.
Can I get a compliance calendar on my phone?
Yes! Set up recurring calendar events for each compliance due date. Alternatively, I provide a WhatsApp-based compliance reminder service for all my clients -- you get alerts 7 days and 1 day before each deadline.
Advertisement