Multi-Regulatory Compliance Calendar — April 2026

April is the heaviest reporting month of the year almost by design — it's when the financial year closes for one period and opens for the next, so year-end filings, half-yearly filings, quarterly filings, and the ordinary monthly cycle all land in the same four weeks. For a fund, an NBFC, a listed entity, or an intermediary running compliance across more than one regulator, that overlap is exactly where something gets missed. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, LODR, Portfolio Managers, Research Analysts, Custodians, Debenture Trustees), IFSCA, SEZ/STPI/EOU, EPF/ESIC, MSME, RERA, and state profession tax that falls in April 2026.

Where the underlying source document itself flags a citation as unverified, inferred, or state-specific, that flag is carried through below rather than silently resolved — treat those as items to confirm against the primary source before relying on them for a filing.

To get a printable document of this calendar please click on this link if the link does not open please copy paste it in your browser https://ktmckzwwwtfvsphgktxq.supabase.co/storage/v1/object/public/media/2026/1784721256179-4-april.pdf

April 2026

01 April 2026 (Wednesday)

• FY commencement reminder: books-of-account maintenance thresholds. Applies where business/profession income exceeds Rs.1,20,000 or turnover exceeds Rs.10,00,000 (Rs.2,50,000/Rs.25,00,000 for individuals/HUF). Applicability: All assessees carrying on business or a specified profession. Reference: Section 62, Income-tax Act 2025

05 April 2026 (Sunday)

• SEZ Monthly Performance Report (MPR) for March, 2026. Applicability: Units/Developers located in SEZ. Reference: Rule 22, SEZ Rules 2006 r.w. Form I
• Monthly report to SEBI (including vault specifications and related operational data) — by 5th of the following month. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Chapter IV, Annexure N

07 April 2026 (Tuesday)

• Deposit of tax deducted/collected for March, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025
• ECB-2 Return for March, 2026 (External Commercial Borrowings). Applicability: Borrowers with outstanding External Commercial Borrowings. Reference: Master Direction — External Commercial Borrowings, Trade Credits and Structured Obligations
• NBS-6 (Monthly Return) for March, 2026. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC Scale Based Regulation (SBR) Directions, 2023 [form numbering as per firm-supplied data; verify exact Master Direction paragraph against RBI text before relying on this citation]
• Monthly Return on Important Financial Parameters for March, 2026. Applicability: NBFCs not accepting/holding public deposits, asset size ≥ Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [form numbering as per firm-supplied data; verify against RBI text]
• Maintenance and quarterly submission of complaint data, to also be updated in the PPM annexure. Applicability: AIF Category I/II/III. Reference: Master Circular, Para 17.4 (Fund Manager to Fund) — periodicity: 7 days from end of quarter [source: firm's own AIF Cat I/II/III compliance tracker]
• Disclosure of Aggregate Shareholding. Applicability: Promoters, Promoter Group, any shareholder ≥25%, Persons Acting in Concert (PAC), Acquirers under SAST. Reference: SEBI (SAST) Regulations 2011 r.w. LODR disclosure norms
• Status of information/breach of covenants or terms of the issue — reportable latest by 7th of the succeeding month. Applicability: SEBI-registered Debenture Trustees. Reference: SEBI Master Circular for Debenture Trustees, Chapter on Periodic Monitoring of Security Cover and Covenants

10 April 2026 (Friday)

• GSTR-7 for April, 2026. Applicability: Persons required to deduct TDS under GST. Reference: Section 39(3), CGST Act 2017 r.w. Rule 66
• GSTR-8 for April, 2026. Applicability: E-commerce operators liable to collect TCS. Reference: Section 52, CGST Act 2017 r.w. Rule 67
• GST SRM-II (monthly return, pan masala/tobacco special procedure) for April, 2026. Applicability: Manufacturers of pan masala/tobacco products under special procedure. Reference: Notification 4/2024-CT r.w. Rule 162
• SEZ — Softex Export Realisation Form (SERF) for March, 2026. Applicability: IT/ITES units in SEZ engaged in service exports. Reference: STPI/SEZ administrative guidelines r.w. RBI reporting requirements
• STPI — Softex Export Realisation Form (SERF) for March, 2026. Applicability: IT/ITES units registered with STPI. Reference: STPI administrative guidelines
• NAV disclosure to investors for open-ended schemes — at least monthly (indicative reporting date; actual per scheme documents). Applicability: FMEs in IFSC managing open-ended schemes. Reference: IFSCA (Fund Management) Regulations, 2022 — NAV disclosure provision
• ALM — NBS-ALM1 (Monthly Return) for March, 2026. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [form numbering as per firm-supplied data; verify against RBI text]
• Quarterly report to clients (Annexure 5D format) — within 10 days from end of quarter. Applicability: SEBI-registered Portfolio Managers. Reference: SEBI Master Circular for Portfolio Managers dated 07-Jun-2024 (and 20-Mar-2023 base circular), Para 5.5.1

11 April 2026 (Saturday)

• GSTR-1 (outward supplies) for March, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 37, CGST Act 2017 r.w. Rule 59

13 April 2026 (Monday)

• GSTR-1/IFF (Invoice Furnishing Facility) for March, 2026. Applicability: Taxpayers under the QRMP scheme. Reference: Section 37 r.w. Rule 59(2)
• GSTR-5 for April, 2026. Applicability: Non-resident taxable persons registered under GST. Reference: Section 39(5), CGST Act 2017 r.w. Rule 63
• GSTR-6 for April, 2026. Applicability: Taxpayers registered as Input Service Distributor (ISD). Reference: Section 39(4), CGST Act 2017 r.w. Rule 65

15 April 2026 (Wednesday)

• NBS-1 (Quarterly Return) for quarter ending March, 2026. Applicability: Deposit Taking NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-2 (Quarterly Return) for quarter ending March, 2026. Applicability: Deposit Taking NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-3 (Quarterly Return) for quarter ending March, 2026. Applicability: Deposit Taking NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-7 (Quarterly Supervisory Return) for quarter ending March, 2026. Applicability: NBFC-ND-SI (Non-Deposit Taking Systemically Important). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NDSI — 500cr Return (Quarterly) for quarter ending March, 2026. Applicability: Non-Deposit Taking Systemically Important NBFC, asset size above Rs.500 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Branch Information Return (Quarterly) for quarter ending March, 2026. Applicability: NDSI NBFC and Deposit Taking Systemically Important NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-11 (Quarterly Return) for quarter ending March, 2026. Applicability: NBFC-Core Investment Company (CIC). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-12 (Quarterly Return) for quarter ending March, 2026. Applicability: NBFC-Core Investment Company (CIC). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-13 (Quarterly Return) for quarter ending March, 2026. Applicability: All NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-14 (Quarterly Return) for quarter ending March, 2026. Applicability: NBFC-Peer to Peer Lending Platform (P2P). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-4A (Quarterly Return) for quarter ending March, 2026. Applicability: NBFC-Deposit Taking; NBFC-NDSI with asset size > Rs.500 crore; group NBFCs with combined asset size ≥ Rs.500 crore; NBFC-Factors; NBFC-CICs; NBFC-ND with asset size Rs.100-500 crore (excl. NBFC-NOFHCs). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-4B (Monthly Return) for April, 2026. Applicability: Same category as NBS-4A above. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Quarterly report on activity as an AIF to SEBI, in the format hosted by the AIF industry associations (IVCA and Equalifi) on their websites. Applicability: AIF Category I/II/III. Reference: Master Circular, Para 15.1.1 (Fund Manager to SEBI) — periodicity: 15 calendar days from end of each quarter [source: firm's own AIF Cat I/II/III compliance tracker]
• Limited Quarterly Activity Report. Applicability: AIF Category I/II/III. Reference: HO/19/28/(1)2026-AFD-SEC3/I/6176/2026, Para 7 (Investment Manager to SEBI) — periodicity: 15 calendar days from end of each quarter [source: firm's own AIF Cat I/II/III compliance tracker]
• Furnish information on all purchases and sales of immovable property valued at ₹50 lakh or more, registered by the AIF, as applicable. Applicability: AIF Category I/II/III. Reference: PMLA Rule 3(F) r.w. Rule 8(3), PMLA Rules 2005 (Principal Officer to FIU-IND Director) — periodicity: within 15 days of end of quarter [source: firm's own AIF Cat I/II/III compliance tracker]
• Investor-wise Escrow Demat Reporting — investor-wise KYC details of units held in the Aggregate Escrow Demat Account (name, PAN, bank account details), with audit trail of transactions. Applicability: AIF Category I/II/III. Reference: SEBI Circulars on Dematerialization of AIF Units (Investment Manager to Custodians and Depositories) — periodicity: within 15 days from end of each month [source: firm's own AIF Cat I/II/III compliance tracker]
• Reporting of all cash transactions, including cross-border wire transfers. Applicability: AIF Category I/II/III. Reference: PMLA Rule 3(1)(E) r.w. Rule 8(1), PMLA Rules 2005 (Principal Officer to Director) — periodicity: within 15 days of the succeeding month [source: firm's own AIF Cat I/II/III compliance tracker]
• Corporate Governance Report (Quarterly). Applicability: All Listed Entities. Reference: Regulation 27(2), SEBI (LODR) Regulations 2015
• Indian Depository Receipt (IDR) Holding Pattern (Quarterly). Applicability: Listed entities with Indian Depository Receipts. Reference: SEBI (LODR) Regulations 2015 — IDR provisions
• PF (Provident Fund) payment for March, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [the 4 Labour Codes took effect 21-Nov-2025, but Central/State detailed Rules remain pending as of this build — existing Act mechanics remain operative during transition per savings clauses; final Rules expected ~Apr-2026 may change forms/thresholds mid-FY — verify before relying on this beyond mid-2026]
• ESIC (Employees' State Insurance) contribution payment for March, 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [same Labour Codes transition caveat as above]
• Quarterly Progress Report (QPR) for ongoing registered real estate project [exact day varies by State RERA — MahaRERA date shown as illustrative; verify per applicable State RERA Rules]. Applicability: Real estate Promoters/Developers with projects registered under RERA. Reference: Section 11(3), RERA Act 2016 r.w. State RERA Rules — date state-specific, flagged
• Maharashtra PTRC — Profession Tax return for April, 2026. Applicability: Employers registered under the Maharashtra State Tax on Professions Act, 1975 (PTRC). Reference: Section 6, Maharashtra State Tax on Professions Act 1975

20 April 2026 (Monday)

• GSTR-3B for March, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 39, CGST Act 2017 r.w. Rule 61
• GSTR-5A for April, 2026. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64
• ALM — NBS-ALM2 (Half-yearly Return). Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• ALM — NBS-ALM3 (Half-yearly Return). Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]

21 April 2026 (Tuesday)

• Statement of Grievance Redressal Mechanism (Quarterly). Applicability: All Listed Entities. Reference: Regulation 13(3), SEBI (LODR) Regulations 2015
• Shareholding Pattern (Quarterly). Applicability: All Listed Entities. Reference: Regulation 31, SEBI (LODR) Regulations 2015

25 April 2026 (Saturday)

• ITC-04 (goods sent to/received from job worker) for Oct'25–Mar'26 — half-yearly for AATO above ₹5 Cr, annual for up to ₹5 Cr. Applicability: Principals sending inputs/capital goods to job workers. Reference: Section 143, CGST Act 2017 r.w. Rule 45(3)

30 April 2026 (Thursday)

• Deposit of tax deducted/collected for March, 2026 — extended due date for non-Government deductors. Applicability: All deductors/collectors other than Government offices, for TDS/TCS on income credited/paid in March. Reference: Section 218(2)(a), Income-tax Act 2025
• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for March, 2026. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025
• Form MSME-1 — half-yearly return of outstanding payments to Micro & Small Enterprises (Oct'25–Mar'26). Applicability: Specified companies with outstanding dues to MSME suppliers beyond 45 days. Reference: Section 405, Companies Act 2013 r.w. MCA Order dated 22-01-2019
• Form NDH-3 — half-yearly return (Oct'25–Mar'26). Applicability: Nidhi Companies. Reference: Section 406, Companies Act 2013 r.w. Rule 21, Nidhi Rules 2014
• SEZ — SOFTEX filing for software/IT services exported electronically in March, 2026. Applicability: Units in SEZ exporting software/IT services electronically. Reference: STPI/SEZ SOFTEX guidelines r.w. FEMA reporting norms
• STPI — SOFTEX filing for software/IT services exported electronically in March, 2026. Applicability: Units registered with STPI exporting software/IT services electronically. Reference: STPI SOFTEX guidelines r.w. FEMA reporting norms
• STPI — Quarterly Progress Report (QPR) for quarter ending March, 2026. Applicability: Units registered with Software Technology Parks of India. Reference: STPI scheme guidelines under Foreign Trade Policy
• EOU — Quarterly Performance Report (QPR) for quarter ending March, 2026 [date inferred parallel to STPI cadence — exact day not specified in the Handbook of Procedures text; verify with jurisdictional Development Commissioner]. Applicability: Export Oriented Units (EOUs)/EHTP/STP/BTP units. Reference: Chapter 6, Foreign Trade Policy — Handbook of Procedures (Appendix 14-I-F/G) — date inferred, flagged
• Quarterly portfolio disclosure to investors — within 1 month from end of quarter. Applicability: FMEs in IFSC — non-retail/restricted schemes. Reference: Portfolio Disclosure Regulation, IFSCA (Fund Management) Regulations, 2022
• Payment of annual fees to IFSCA [exact due date is registration-anniversary/circular-specified, not fixed in the Regulations text — illustrative date shown; verify against the IFSCA fee circular]. Applicability: FMEs in IFSC. Reference: Regulation 126, IFSCA (Fund Management) Regulations, 2022 — date inferred, flagged
• Quarterly Return for quarter ending March, 2026 (Non-deposit taking NBFCs, asset size Rs.50-100 crore). Applicability: Non-deposit taking NBFCs with asset size ≥ Rs.50 crore and < Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Quarterly Return for quarter ending March, 2026 (NBFCs with overseas investment). Applicability: NBFCs having overseas investment. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Asset-Liability Management (ALM) Return (Half-yearly). Applicability: NBFCs-D having public deposit of Rs.20 crore and/or asset size of more than Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-4 (Annual Return). Applicability: NBFC whose Certificate of Registration is rejected by the Bank. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Disclosure of half-yearly unaudited financial results of schemes for half-year ended 31-March-2026 (host on website within 1 month of half-year close). Applicability: Every Mutual Fund and Asset Management Company (AMC). Reference: SEBI Mutual Fund Regulations 1996 (as gazetted) — Disclosure of half-yearly unaudited financial results provision
• NAV calculation independence and valuation requirement — Category III AIFs must ensure NAV calculation is independent from the fund management function, disclosed to investors at intervals not longer than a quarter (close-ended) or a month (open-ended); valuation of unlisted securities and listed debt securities must be by an independent valuer. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012 [last amended 19-Nov-2025], Regulation 23(3) — periodicity: at intervals not longer than a month for open-ended funds [source: firm's own AIF Cat I/II/III compliance tracker]
• PPM Updation. Applicability: AIF Category I/II/III. Reference: Master Circular, Para 2.5.2 (Fund Manager to Investors and SEBI) — periodicity: 1 month from end of FY [source: firm's own AIF Cat I/II/III compliance tracker]
• Compliance Test Report (CTR). Applicability: AIF Category I/II/III. Reference: Master Circular, Para 15.2.2 (Fund Manager to Trustee/Trust/Sponsor, where the AIF is set up other than as a trust) — periodicity: 30 days from end of financial year [source: firm's own AIF Cat I/II/III compliance tracker]
• Submission of compliance with CSCRF standards — cyber resilience self-assessment (Cyber Capability Index) and evidence; cybersecurity/cyber resilience policy review; cybersecurity risk management policy; threat-based risk assessment; cybersecurity training program; review of third-party-managed systems; SOC functional efficacy; recovery-plan drill exercises; contingency/continuity plan review; cyber resilience posture evaluation. Applicability: AIF Category I/II/III. Reference: SEBI Circular on Digital Accessibility, Para 4.1 (Part I) of the 20-Aug-2024 Circular (Investment Manager to SEBI) — periodicity: within 1 month of end of financial year [source: firm's own AIF Cat I/II/III compliance tracker]
• Conduct of cyber audit and submission of cyber audit report along with declaration. Applicability: AIF Category I/II/III. Reference: SEBI Circular on Digital Accessibility, Para 4.4 (Part I) of the 20-Aug-2024 Circular (Investment Manager to SEBI) — periodicity: once annually; report submitted within 1 month of completing the audit [source: firm's own AIF Cat I/II/III compliance tracker]
• Submission of compliance report of annual accessibility audits of all digital platforms, with respect to the Rights of Persons with Disabilities Act, 2016 and rules made thereunder. Applicability: AIF Category I/II/III. Reference: Compliance report of annual accessibility audits (Investment Manager to SEBI) — periodicity: within 30 days from end of each financial year [source: firm's own AIF Cat I/II/III compliance tracker]
• Annual Activity Report. Applicability: AIF Category I/II/III. Reference: HO/19/28/(1)2026-AFD-SEC3/I/6176/2026, Para 6 (Investment Manager to SEBI) — periodicity: within 30 days from end of each financial year [source: firm's own AIF Cat I/II/III compliance tracker]
• RA/PA Periodic Report to RAASB (BSE) for half-year ending 31-March-2026, filed within 30 days of period-end. Applicability: Research Analysts (RAs) and Proxy Advisers (PAs) registered with SEBI. Reference: SEBI Circular on Periodic Reporting Format for RAs and Proxy Advisers (RAASB framework)
• Semi-Annual returns / net worth certificate for half-year ending 31-Mar-2026. Applicability: SEBI-registered Investment Advisers (RIAs). Reference: SEBI (Investment Advisers) Regulations 2013 r.w. RIA Master Circular
• Compliance Certificate in relation to share transfer facility (Half-Yearly, Oct'25-Mar'26). Applicability: All Listed Entities. Reference: Regulation 40(9), SEBI (LODR) Regulations 2015
• Certificate related to timely issue of Share Certificates (Half-Yearly, Oct'25-Mar'26). Applicability: All Listed Entities. Reference: Regulation 40(9)/(10), SEBI (LODR) Regulations 2015
• Audit Report under SEBI (Depositories and Participants) Regulations (Quarterly). Applicability: Depository (NSDL/CDSL), Depository Participants, Stock Brokers acting as DP, Custodians, RTAs, PMS (if DP activity involved). Reference: SEBI (Depositories and Participants) Regulations 2018
• Payment of Annual Fee to SEBI (based on assets under custody for previous FY), accompanied by a certified statement of AUC. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Chapter II
• PF Annual Return (Form 3A/6A consolidated annual contribution statement) for FY 2025-26. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Para 36, EPF Scheme 1952 [Labour Codes transition caveat as noted above — verify before relying on this beyond mid-2026]

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A Note on the Flagged Items

Several entries above carry a bracketed flag rather than a clean citation — RBI NBFC form numbering that needs verification against the Master Direction text directly, an EOU QPR date that's inferred rather than confirmed in the Handbook of Procedures, an IFSCA annual fee date that's circular-dependent rather than fixed in the Regulations, a RERA date that varies by state, and the EPF/ESIC entries sitting in transition pending the four Labour Codes' detailed Rules. These aren't gaps we're papering over — they're exactly the kind of thing that looks fine on a calendar and then causes a genuine problem when a filing is made against an unverified reference. We'd rather flag it than guess.

How We Help

A calendar like this one is only useful if someone is actually tracking it against your specific entity type, cross-checking the flagged items before they become a filing, and catching it when a regulator changes a form number or a due date mid-year. That's the actual work — not the PDF. At Anuj Desai & Associates, we manage this end-to-end for AIFs, NBFCs, listed entities, and SEBI intermediaries: TDS/TCS and GST filings, RBI/NBFC returns, AIF quarterly and annual SEBI reporting (CTR, AAR, LQAR, PPM updates, cyber audit and CSCRF compliance), LODR disclosures, and the replies when a delayed or inconsistent filing draws a regulator notice. If you'd rather hand this calendar to a team that owns the filings instead of just the dates, get in touch with our compliance desk.