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JUN 15 |
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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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JUN 30 |
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ROC Form DPT-3 Filing |
Filing of return of deposits or transactions not considered as deposit for the FY 2025-26 with the Registrar of Companies. |
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JUL 07 |
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Monthly TDS / TCS Payment |
Due date for deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) collected during the month of June 2026. |
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JUL 11 |
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GST GSTR-1 Outward Filing |
Monthly filing of outward supplies statement (Form GSTR-1) for GST registered taxpayers with aggregate turnover exceeding ₹5 crores or non-QRMP scheme members. |
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JUL 20 |
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GST GSTR-3B Return Filing |
Monthly summary return filing and tax payment (Form GSTR-3B) for the month of June 2026 for regular taxpayers. |
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JUL 31 |
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Income Tax Return (ITR) Filing (Non-Audit) |
Annual ITR filing deadline for individuals, HUF, and non-audit corporate/business taxpayers for FY 2025-26 (AY 2026-27). |
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JUL 31 |
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Quarterly TDS Return (Q1) |
Filing of quarterly statement of TDS for the first quarter (April to June 2026) of FY 2026-27 (Forms 24Q, 26Q, and 27Q). |
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SEP 15 |
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Advance Tax Installment - Q2 |
Second installment (cumulative 45%) of estimated income tax liability for FY 2026-27. |
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SEP 30 |
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Filing of Tax Audit Report (Form 3CD) |
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. |
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SEP 30 |
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Director DIR-3 KYC Verification |
Mandatory annual KYC verification (DIR-3 KYC Web or Form DIR-3 KYC) for all individuals holding a Director Identification Number (DIN). |
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SEP 30 |
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Annual General Meeting (AGM) Deadline |
Last date for holding the Annual General Meeting (AGM) for corporate entities for the Financial Year 2025-26. |
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OCT 30 |
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ROC Form AOC-4 Filing |
Filing of audited financial statements, board reports, and auditor reports in Form AOC-4 within 30 days of holding the AGM. |
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OCT 31 |
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Income Tax Return (ITR) Filing (Audit) |
Annual ITR filing deadline for corporate and non-corporate entities whose accounts are required to be audited under any law for FY 2025-26. |
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OCT 31 |
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Quarterly TDS Return (Q2) |
Filing of quarterly statement of TDS for the second quarter (July to September 2026) of FY 2026-27. |
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NOV 29 |
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ROC Form MGT-7 / 7A Filing |
Filing of Annual Return in Form MGT-7 (MGT-7A for One Person Companies) with the ROC within 60 days of holding the AGM. |
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NOV 30 |
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Income Tax Return (ITR) Filing (Transfer Pricing) |
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. |
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DEC 15 |
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Advance Tax Installment - Q3 |
Third installment (cumulative 75%) of estimated income tax liability for FY 2026-27. |
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DEC 31 |
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GST Annual Return GSTR-9 / 9C |
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. |
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DEC 31 |
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Belated / Revised Income Tax Return |
Last date for filing belated or revised Income Tax Returns for FY 2025-26 (AY 2026-27) under the Direct Tax regulations. |
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JAN 31 |
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Quarterly TDS Return (Q3) |
Filing of quarterly statement of TDS for the third quarter (October to December 2026) of FY 2026-27. |
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MAR 15 |
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Advance Tax Installment - Q4 |
Fourth and final installment (cumulative 100%) of estimated income tax liability for FY 2026-27. |