Key takeaways
- Form 3CEB is due 31 Oct; ITR for audit cases 21 Nov; transfer-pricing cases 30 Nov.
- Advance tax third instalment: 15 Dec (75%).
- 31 Dec: belated ITR, GSTR-9/9C and the FAST-DS foreign-asset window.
| Date | What’s due | Who |
|---|---|---|
| 29–30 Oct | AOC-4 (financial statements) — 30 days from an AGM held on 30 September; no extension announced | Companies |
| 30 Oct | LLP Form 8 (statement of account and solvency) | LLPs |
| 31 Oct | Form 3CEB transfer-pricing report — not covered by the CBDT extension | Companies with international transactions |
| 31 Oct | TDS and TCS returns for July–September | Deductors and collectors |
| 7 Nov | TDS / TCS deposit for October | Deductors |
| 11 Nov | GSTR-1 for October | Monthly GST filers |
| 15 Nov | PF / ESI for October; TDS certificates for July–September | Employers; deductors |
| 20 Nov | GSTR-3B for October | Monthly GST filers |
| 21 Nov | Income-tax return for audit cases (CBDT Circular 7/2026) | Companies, audited businesses, partners of audited firms |
| 29 Nov | MGT-7 annual return — 60 days from a 30 September AGM | Companies |
| 30 Nov | Income-tax return for transfer-pricing cases | Companies with Form 3CEB |
| 30 Nov | Liaison office annual statement — Form 162 (formerly 49C) for the year to 31 March 2026 under the earlier rules | Foreign companies with an Indian liaison office |
| 2–4 Dec | RBI Monetary Policy Committee meeting | Borrowers, NRIs, investors |
| 7 Dec | TDS / TCS deposit for November | Deductors |
| 11 Dec | GSTR-1 for November | Monthly GST filers |
| 15 Dec | Advance tax — third instalment (75% cumulative) | Companies, businesses, individuals with tax over ₹10,000 |
| 20 Dec | GSTR-3B for November | Monthly GST filers |
| 31 Dec | Belated income-tax return for 2025-26 | Anyone who missed the due date |
| 31 Dec | GSTR-9 / GSTR-9C annual returns for 2025-26 | GST taxpayers (GSTR-9 optional up to ₹2 crore; 9C above ₹5 crore) |
| 31 Dec | FAST-DS 2026 — last date to declare foreign assets; no extension per the official FAQ | Residents and former residents with undisclosed foreign assets |
Watch-outs
- Transfer-pricing cases were not extended: Form 3CEB is due 31 October and the ITR 30 November. See Form 3CEB due date.
- No MCA extension yet for AOC-4 and MGT-7, despite an industry request — late fees run per day.
- FAST-DS closes on 31 December — see the FAST-DS guide.
- GST: the 57th Council’s reforms still need notifications or law changes — status.
Earlier dates: October–November 2026 calendar · ITR details: ITR due dates 2026.
Sources
- CBDT Circular 7/2026 (income-tax department)
- FAST-DS FAQs (income-tax department)
- Taxscan — GSTR-9/9C enabled for FY 2025-26
- TaxGuru — ICSI seeks MCA filing extension
MCA deadlines: AOC-4 & MGT-7 due dates 2026.
Frequently asked questions
What is the ITR due date for audit cases in 2026?
21 November 2026 for companies, audited businesses and partners of audited firms, under CBDT Circular 7/2026. Transfer-pricing cases were not covered and remain due on 30 November 2026.
When is the third advance tax instalment due?
15 December 2026 — 75% of the year's estimated tax, cumulatively.
What is the last date for GSTR-9 and GSTR-9C for FY 2025-26?
31 December 2026. GSTR-9 is optional for turnover up to ₹2 crore; GSTR-9C applies above ₹5 crore.
Has the AOC-4 / MGT-7 due date been extended for 2026?
No extension had been announced by late October 2026, though an industry body requested one; companies with a 30 September AGM should file AOC-4 by 29–30 October and MGT-7 by 29 November.
Please note: this guide is general information based on the rules as they stood on the review date above. Regulations and RBI/CBDT procedures change often — please get advice on your specific facts before acting.