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 Date | Applicable To | Penalty for Default |
|---|
| 15 June 2026 | Advance Tax — 1st Instalment (15%) | Interest u/s 234B/234C |
| 15 Sep 2026 | Advance Tax — 2nd Instalment (45%) | Interest u/s 234C |
| 31 July 2026 | ITR Filing — Individuals / HUF (no audit) | ₹5,000 (₹1,000 if income <₹5L) |
| 31 Oct 2026 | ITR Filing — Audit cases / Companies | ₹5,000 late fee + interest |
| 30 Sep 2026 | DIR-3 KYC for company directors | ₹5,000 flat fee for reactivation |
| 31 Dec 2026 | Revised / Belated ITR — last date | Cannot revise after this date |
Income Tax Return Due Date 2026: The standard income tax return due date for individuals is 31 July 2026. If the ITR filing due date is extended by the government (as happened in several past years), the updated date is announced via CBDT circular. Always check the Income Tax portal (incometax.gov.in) for the latest notification on any ITR filing due date extension. The last date for filing income tax return in India for audit cases is 31 October 2026.
TDS Due Dates — FY 2025-26
| Quarter | Period | TDS Return Due Date |
|---|
| Q1 | Apr–Jun 2025 | 31 July 2025 |
| Q2 | Jul–Sep 2025 | 31 October 2025 |
| Q3 | Oct–Dec 2025 | 31 January 2026 |
| Q4 | Jan–Mar 2026 | 31 May 2026 |
TDS Deposit deadline: 7th of the following month (for deductions during April–February). For March deductions, the deadline is 30th April 2026. The TDS return filing due date for each quarter is as listed above — late filing attracts a penalty of ₹200/day under Section 234E.
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
Tax Audit Due Date — Section 44AB FY 2025-26
A tax audit under Section 44AB is mandatory if your business turnover or professional receipts cross specified limits. The audit must be conducted by a Chartered Accountant and the report filed on the Income Tax portal before the due date.
| Taxpayer Type | Turnover / Receipt Limit | Tax Audit Due Date (FY 2025-26) |
|---|
| Business (normal) | Turnover > ₹1 crore | 30 September 2026 |
| Business (cash transactions <5%) | Turnover > ₹10 crore | 30 September 2026 |
| Professionals (CA, doctor, lawyer, etc.) | Gross receipts > ₹50 lakh | 30 September 2026 |
| Presumptive taxation opt-out (44AD/44ADA) | Any turnover (if opting out within 5 years) | 30 September 2026 |
| ITR filing for audit cases | All audit-required taxpayers | 31 October 2026 |
Penalty for Non-Compliance: Failure to get tax audit done or filing after the due date attracts a penalty of 0.5% of turnover or ₹1,50,000 — whichever is lower — under Section 271B. The audit report is filed in Form 3CA/3CB + Form 3CD on the income tax portal.
Frequently Asked Questions
What is the last date to file ITR for FY 2025-26?
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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?
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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?
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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?
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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).