| Date | What’s due | Who |
|---|---|---|
| 13 Oct | GSTR-1 (July–September), GSTR-6 | QRMP taxpayers; input service distributors |
| 14 Oct | ADT-1 (auditor appointment) | Companies with AGM on 30 September |
| 15 Oct | PF / ESI for September | Employers |
| 18 Oct | CMP-08 (Q2) | Composition taxpayers |
| 20 Oct | GSTR-3B for September | Monthly filers |
| 21 Oct | Tax audit report (non-transfer-pricing cases) — extended by CBDT Circular 7/2026 | Audited businesses and professionals |
| 22 / 24 Oct | GSTR-3B for July–September (by state group) | QRMP taxpayers |
| 29 Oct | AOC-4 (financial statements), 30 days from AGM | Companies with AGM on 30 September |
| 30 Oct | LLP Form 8 | LLPs |
| 31 Oct | Q2 TDS statements and TCS statement — under the new forms, the TCS return is also due 31 October | All deductors / collectors |
| 31 Oct | Form 3CEB and tax audit for transfer-pricing cases — not extended | Companies with international / specified domestic transactions |
| 15 Nov | TCS certificate for Q2 | Collectors |
| 21 Nov | ITR for audit cases (non-TP), AY 2026-27 | Audited businesses |
| 28 Nov | MGT-7 annual return, 60 days from AGM | Companies with AGM on 30 September |
| 30 Nov | ITR for transfer-pricing cases; last date to claim FY 2025-26 GST input tax credit | TP cases; all GST-registered businesses |
Dates as published for 2026; check the portal for any last-minute extension. GST state-group dates depend on your state.
Watch out for
- The TCS return date moved: under the Income-tax Rules, 2026 the Q2 TCS statement is due on 31 October, alongside TDS — not 15 October as before.
- Transfer-pricing cases didn’t get the extension — see ITR due dates.
- Late fees: ₹200 a day for late TDS/TCS statements; FEMA filings have their own late submission fee.
- Late with a FEMA or ROC filing? We regularise them — see FEMA consultant.
Frequently asked questions
What is the due date for the Q2 TDS and TCS return in 2026?
31 October 2026 for both the TDS statements and the TCS statement for July–September, under the Income-tax Rules, 2026.
What is the tax audit due date for AY 2026-27?
21 October 2026 for non-transfer-pricing cases, after CBDT Circular 7/2026; transfer-pricing cases remain due on 31 October 2026.
When is AOC-4 due if the AGM was held on 30 September 2026?
Within 30 days of the AGM — 29 October 2026; MGT-7 is due within 60 days — 28 November 2026.
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.