Multi-Regulatory Compliance Calendar — February 2027

February is lighter than the preceding quarter-end months but carries two listed-entity obligations that anchor the calendar — Financial Results and the Submission of Deviations or Variations, both due 14 February for the quarter ended 31 December 2026. Mid-month brings the quarterly non-salary TDS certificate (Form 131) and TCS certificate (Form 133), alongside the routine NBFC monthly returns, AIF escrow-demat and PMLA reporting, and PF/ESIC payments. The rest of the month follows the standard monthly GST and NBFC cycle for January 2027. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, Custodians, Listed Entities), Corporate Law, SEZ/STPI, and labour law that falls in February 2027.

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February 2027

05 February 2027 (Friday)

• SEZ Monthly Performance Report (MPR) for January, 2027. 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 February 2027 (Sunday)

• Deposit of TDS/TCS for January, 2027 to the credit of Central Government — non-Government deductors. Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025
• Deposit of tax deducted/collected for January, 2027 — 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 January, 2027 (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 January, 2027. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Monthly Return on Important Financial Parameters for January, 2027. Applicability: NBFCs not accepting/holding public deposits, asset size ≥ Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023

10 February 2027 (Wednesday)

• GSTR-7 for February, 2027. Applicability: Persons required to deduct TDS under GST. Reference: Section 39(3), CGST Act 2017 r.w. Rule 66
• GSTR-8 for February, 2027. 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 February, 2027. 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 January, 2027. 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 January, 2027. Applicability: IT/ITES units registered with STPI. Reference: STPI administrative guidelines
• NAV disclosure to investors for open-ended schemes — at least monthly. Applicability: FMEs in IFSC managing open-ended schemes. Reference: IFSCA (Fund Management) Regulations, 2022 — NAV disclosure provision
• ALM — NBS-ALM1 (Monthly Return) for January, 2027. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023

11 February 2027 (Thursday)

• GSTR-1 (outward supplies) for January, 2027. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 37, CGST Act 2017 r.w. Rule 59

13 February 2027 (Saturday)

• GSTR-1/IFF (Invoice Furnishing Facility) for January, 2027. Applicability: Taxpayers under the QRMP scheme. Reference: Section 37 r.w. Rule 59(2)
• GSTR-5 for February, 2027. Applicability: Non-resident taxable persons registered under GST. Reference: Section 39(5), CGST Act 2017 r.w. Rule 63
• GSTR-6 for February, 2027. Applicability: Taxpayers registered as Input Service Distributor (ISD). Reference: Section 39(4), CGST Act 2017 r.w. Rule 65

14 February 2027 (Sunday)

• Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in December, 2026, within 15 days from the due date of the Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025
• Submission of Deviations or Variations (Quarterly). Applicability: All Listed Entities. Reference: Regulation 32, SEBI (LODR) Regulations 2015
• Financial Results (Quarterly). Applicability: All Listed Entities. Reference: Regulation 33, SEBI (LODR) Regulations 2015

15 February 2027 (Monday)

• Quarterly certificate of non-salary TDS (Form No. 131) for the quarter ending December, 2026, within 15 days from the due date of the Form 140/144 statement. Applicability: All deductors of non-salary TDS. Reference: Rule 215(1) Table Sl.No.2, Income-tax Act 2025
• Quarterly TCS certificate (Form No. 133) for the quarter ending December, 2026, within 15 days from the due date of the Form 143 statement. Applicability: All collectors of TCS. Reference: Rule 215(1) Table Sl.No.4, Income-tax Act 2025
• NBS-4B (Monthly Return) for February, 2027. 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
• 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, within 15 days from the end of each month. Applicability: AIF Category I/II/III. Reference: SEBI Circulars on Dematerialization of AIF Units (Investment Manager to Custodians and Depositories)
• Reporting of all cash transactions, including cross-border wire transfers, within 15 days of the succeeding month. Applicability: AIF Category I/II/III. Reference: PMLA Rule 3(1)(E) r.w. Rule 8(1), PMLA Rules 2005 (Principal Officer to Director)
• PF (Provident Fund) payment for January, 2027. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952
• ESIC (Employees' State Insurance) contribution payment for January, 2027. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950
• Maharashtra PTRC — Profession Tax return for February, 2027. Applicability: Employers registered under Maharashtra PT Act, 1975 (PTRC). Reference: Section 6, Maharashtra State Tax on Professions Act 1975

20 February 2027 (Saturday)

• GSTR-3B for January, 2027. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 39, CGST Act 2017 r.w. Rule 61
• GSTR-5A for February, 2027. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64

28 February 2027 (Sunday)

• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for January, 2027. 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
• SEZ — SOFTEX filing for software/IT services exported electronically in January, 2027. 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 January, 2027. Applicability: Units registered with STPI exporting software/IT services electronically. Reference: STPI SOFTEX guidelines r.w. FEMA reporting norms
• 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); investments in unlisted securities and listed debt securities must be valued by an independent valuer. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012, Regulation 23(3)

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How We Help

February is anchored by the quarterly Financial Results and Submission of Deviations or Variations for listed entities, the quarterly non-salary TDS and TCS certificates for the December quarter, and the routine monthly cycle of GSTR filings, NBFC returns, and AIF escrow-demat and PMLA reporting. At Anuj Desai & Associates, we track every one of these obligations against the entity's specific registration category, prepare the filings well ahead of the deadline, and manage the submissions directly with the regulator. If February's filing load is more than your team wants to track in-house, get in touch with our compliance desk.