+91 96258 93100 contact@taxgyani.com Mon–Sat 9AM–7PM
WhatsApp
Tax Gyani Logo
Free Consultation
Compliance · Income Tax·TaxGyani Expert Guide

Income Tax Compliance Calendar 2026: All Due Dates You Must Not Miss

Month-wise advance tax, TDS, GST and ROC due dates with penalty chart for non-compliance — the complete calendar for FY 2025-26.

✍️ CA Sunita Nair
📅 25 Feb 2026
⏱ 6 min read
🇮🇳 India
In this article
  1. Why It Matters
  2. Income Tax Due Dates
  3. TDS Due Dates
  4. GST Due Dates
  5. FAQs

Why a Compliance Calendar Matters

Missing a tax deadline in India means interest, penalties, and prosecution. This calendar covers all major Income Tax, GST, TDS, and ROC due dates for FY 2025-26 / AY 2026-27 — so you never pay an unnecessary rupee in late fees.

Income Tax Due Dates — AY 2026-27

Due DateApplicable ToPenalty for Default
15 June 2026Advance Tax — 1st Instalment (15%)Interest u/s 234B/234C
15 Sep 2026Advance Tax — 2nd Instalment (45%)Interest u/s 234C
31 July 2026ITR Filing — Individuals / HUF (no audit)₹5,000 (₹1,000 if income <₹5L)
31 Oct 2026ITR Filing — Audit cases / Companies₹5,000 late fee + interest
30 Sep 2026DIR-3 KYC for company directors₹5,000 flat fee for reactivation
31 Dec 2026Revised / Belated ITR — last dateCannot revise after this date

TDS Due Dates — FY 2025-26

QuarterPeriodTDS Return Due Date
Q1Apr–Jun 202531 July 2025
Q2Jul–Sep 202531 October 2025
Q3Oct–Dec 202531 January 2026
Q4Jan–Mar 202631 May 2026
TDS Deposit deadline: 7th of the following month (for deductions during April–February). For March deductions, the deadline is 30th April 2026.

GST Due Dates — FY 2025-26

GSTR-1 11th of following month (monthly filers); 13th of month after quarter (QRMP)
GSTR-3B 20th of following month (turnover >₹5 crore); 22nd/24th for QRMP filers
GSTR-9 Annual Return — 31 December 2026 (for FY 2025-26)
Penalty ₹50/day late fee (₹20/day for nil GSTR-3B), maximum ₹10,000 per return

Frequently Asked Questions

What is the last date to file ITR for FY 2025-26?
+
The last date for filing ITR for FY 2025-26 (AY 2026-27) for individuals not subject to audit is 31st July 2026. Audit cases have a deadline of 31st October 2026. Belated returns can be filed till 31st December 2026 with a late fee.
What happens if I miss the advance tax deadline?
+
If advance tax is not paid on time, you are liable to pay interest under Section 234B (1% per month on shortfall from 90% of tax) and Section 234C (1% per month on instalment shortfall). This interest is calculated at the time of filing ITR.
Is advance tax applicable to salaried individuals?
+
Salaried individuals whose TDS is adequately deducted by the employer are generally not required to pay advance tax. However, if you have additional income (interest, capital gains, rent) that creates a tax liability exceeding ₹10,000 after TDS, advance tax is required.
What is the penalty for not filing GSTR-9?
+
Late filing of GSTR-9 (Annual GST Return) attracts a fee of ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.5% of turnover (0.25% each for CGST and SGST).