Advance Tax Installment - Q1
First installment (15%) of estimated income tax liability for corporate and non-corporate entities under the Income Tax Act, 2025.
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First installment (15%) of estimated income tax liability for corporate and non-corporate entities under the Income Tax Act, 2025.
Filing of return of deposits or transactions not considered as deposit for the FY 2025-26 with the Registrar of Companies.
Due date for deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) collected during the month of June 2026.
Monthly filing of outward supplies statement (Form GSTR-1) for GST registered taxpayers with aggregate turnover exceeding ₹5 crores or non-QRMP scheme members.
Monthly summary return filing and tax payment (Form GSTR-3B) for the month of June 2026 for regular taxpayers.
Annual ITR filing deadline for individuals, HUF, and non-audit corporate/business taxpayers for FY 2025-26 (AY 2026-27).
Filing of quarterly statement of TDS for the first quarter (April to June 2026) of FY 2026-27 (Forms 24Q, 26Q, and 27Q).
Second installment (cumulative 45%) of estimated income tax liability for FY 2026-27.
Filing of Tax Audit Report in Form 3CD under section 44AB of the Income Tax Act, 2025 for taxpayers whose accounts require audit for FY 2025-26.
Mandatory annual KYC verification (DIR-3 KYC Web or Form DIR-3 KYC) for all individuals holding a Director Identification Number (DIN).
Last date for holding the Annual General Meeting (AGM) for corporate entities for the Financial Year 2025-26.
Filing of audited financial statements, board reports, and auditor reports in Form AOC-4 within 30 days of holding the AGM.
Annual ITR filing deadline for corporate and non-corporate entities whose accounts are required to be audited under any law for FY 2025-26.
Filing of quarterly statement of TDS for the second quarter (July to September 2026) of FY 2026-27.
Filing of Annual Return in Form MGT-7 (MGT-7A for One Person Companies) with the ROC within 60 days of holding the AGM.
Annual ITR filing deadline for taxpayers who are required to submit a report in Form 3CEB under section 92E (international/specified domestic transactions) for FY 2025-26.
Third installment (cumulative 75%) of estimated income tax liability for FY 2026-27.
Filing of GSTR-9 (annual return) and GSTR-9C (reconciliation statement) for registered taxpayers with aggregate turnover exceeding ₹2 crores and ₹5 crores respectively for FY 2025-26.
Last date for filing belated or revised Income Tax Returns for FY 2025-26 (AY 2026-27) under the Direct Tax regulations.
Filing of quarterly statement of TDS for the third quarter (October to December 2026) of FY 2026-27.
Fourth and final installment (cumulative 100%) of estimated income tax liability for FY 2026-27.