Multi-Regulatory Compliance Calendar — January 2027

January is dominated by quarter-end filings for the quarter ended 31 December 2026. The heaviest single day is 15 January, which carries the full NBFC quarterly-return cluster (NBS-1, NBS-2, NBS-3, NBS-7, NBS-11 to NBS-14, NBS-4A), the AIF Quarterly Activity Report, several AIF PMLA and escrow-demat reporting obligations, and the Corporate Governance Report for listed entities. Month-end brings the quarterly TDS/TCS statements (Forms 138, 140, 143, 144), further NBFC quarterly returns, the Category III AIF NAV-independence requirement, and the half-yearly Internal Audit report for Credit Rating Agencies. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, Custodians, Portfolio Managers, Listed Entities, Depositories, Credit Rating Agencies), Corporate Law, SEZ/STPI/EOU, and labour law that falls in January 2027.

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January 2027

05 January 2027 (Tuesday)

• SEZ Monthly Performance Report (MPR) for December, 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 January 2027 (Thursday)

• Deposit of TDS/TCS for December, 2026 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 December, 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 December, 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 December, 2026. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Monthly Return on Important Financial Parameters for December, 2026. Applicability: NBFCs not accepting/holding public deposits, asset size ≥ Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Maintenance and quarterly submission of complaint data, to be updated in the PPM annexure, within 7 days from the end of the quarter. Applicability: AIF Category I/II/III. Reference: SEBI Master Circular for AIFs, Para 17.4 (Fund Manager to Fund)

10 January 2027 (Sunday)

• GSTR-7 for January, 2027. Applicability: Persons required to deduct TDS under GST. Reference: Section 39(3), CGST Act 2017 r.w. Rule 66
• GSTR-8 for January, 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 January, 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 December, 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 December, 2026. 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 December, 2026. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Quarterly report to clients in Annexure 5D format, within 10 days from the end of the quarter. Applicability: SEBI-registered Portfolio Managers. Reference: SEBI Master Circular for Portfolio Managers, Para 5.5.1

11 January 2027 (Monday)

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

13 January 2027 (Wednesday)

• GSTR-1/IFF (Invoice Furnishing Facility) for December, 2026. Applicability: Taxpayers under the QRMP scheme. Reference: Section 37 r.w. Rule 59(2)
• GSTR-5 for January, 2027. Applicability: Non-resident taxable persons registered under GST. Reference: Section 39(5), CGST Act 2017 r.w. Rule 63
• GSTR-6 for January, 2027. Applicability: Taxpayers registered as Input Service Distributor (ISD). Reference: Section 39(4), CGST Act 2017 r.w. Rule 65

14 January 2027 (Thursday)

• Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in November, 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

15 January 2027 (Friday)

• NBS-1 (Quarterly Return) for the quarter ending December, 2026. Applicability: Deposit Taking NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-2 (Quarterly Return) for the quarter ending December, 2026. Applicability: Deposit Taking NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-3 (Quarterly Return) for the quarter ending December, 2026. Applicability: Deposit Taking NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-7 (Quarterly Supervisory Return) for the quarter ending December, 2026. Applicability: NBFC-ND-SI (Non-Deposit Taking Systemically Important). Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NDSI-500cr Return (Quarterly) for the quarter ending December, 2026. Applicability: Non-Deposit Taking Systemically Important NBFC, asset size above Rs.500 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Branch Information Return (Quarterly) for the quarter ending December, 2026. Applicability: Non-Deposit Taking Systemically Important NBFC and Deposit Taking Systemically Important NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-11 (Quarterly Return) for the quarter ending December, 2026. Applicability: NBFC-Core Investment Company (CIC). Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-12 (Quarterly Return) for the quarter ending December, 2026. Applicability: NBFC-Core Investment Company (CIC). Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-13 (Quarterly Return) for the quarter ending December, 2026. Applicability: All NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-14 (Quarterly Return) for the quarter ending December, 2026. Applicability: NBFC-Peer to Peer Lending Platform (P2P). Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-4A (Quarterly Return) for the quarter ending December, 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
• NBS-4B (Monthly Return) for January, 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
• AIF Quarterly Activity Report for the quarter ending December, 2026, filed with SEBI and reported to the AIF industry associations (IVCA and Equalifi) in their prescribed format, within 15 calendar days of quarter-end. No separate quarterly report is required for the quarter ending March, as those data points are covered in the Annual Activity Report. Applicability: AIF Category I/II/III. Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026; SEBI Master Circular for AIFs, Para 15.1.1
• Reporting of purchases and sales of immovable property valued at Rs.50 lakh or more, registered by the AIF, within 15 days of the end of the quarter. Applicability: AIF Category I/II/III. Reference: PMLA Rule 3(F) r.w. Rule 8(3), PMLA Rules 2005 (Principal Officer to FIU-IND)
• 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)
• 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
• Custodian Quarterly Report to SEBI — operational particulars, grievance redressal, and investor charter disclosures. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Para 6, Annexure O
• PF (Provident Fund) payment for December, 2026. 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 December, 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950
• Quarterly Progress Report (QPR) for ongoing registered real estate projects. Applicability: Real estate Promoters/Developers with projects registered under RERA. Reference: Section 11(3), Real Estate (Regulation and Development) Act 2016 r.w. applicable State RERA Rules
• Maharashtra PTRC — Profession Tax return for January, 2027. Applicability: Employers registered under Maharashtra PT Act, 1975 (PTRC). Reference: Section 6, Maharashtra State Tax on Professions Act 1975

18 January 2027 (Monday)

• CMP-08 (statement-cum-challan) for composition taxpayers, for the quarter ending December, 2026. Applicability: Composition Scheme taxpayers. Reference: Section 10, CGST Act 2017 r.w. Rule 62

20 January 2027 (Wednesday)

• GSTR-3B for December, 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 January, 2027. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64

21 January 2027 (Thursday)

• 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

22 January 2027 (Friday)

• GSTR-3B (quarterly) for the quarter ending December, 2026 — Category X States (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep). Applicability: QRMP taxpayers in the above States/UTs. Reference: Notification prescribing QRMP due dates, Rule 61

24 January 2027 (Sunday)

• GSTR-3B (quarterly) for the quarter ending December, 2026 — Category Y States (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Jammu & Kashmir, Ladakh, Chandigarh, Delhi). Applicability: QRMP taxpayers in the above States/UTs. Reference: Notification prescribing QRMP due dates, Rule 61

30 January 2027 (Saturday)

• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for December, 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
• SEZ — SOFTEX filing for software/IT services exported electronically in December, 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 December, 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 the quarter ending December, 2026. Applicability: Units registered with Software Technology Parks of India. Reference: STPI scheme guidelines under the Foreign Trade Policy
• EOU — Quarterly Performance Report (QPR) for the quarter ending December, 2026. Applicability: Export Oriented Units (EOUs)/EHTP/STP/BTP units. Reference: Chapter 6, Foreign Trade Policy — Handbook of Procedures, Appendix 14-I-F/G
• Quarterly portfolio disclosure to investors, within 1 month from the end of the quarter. Applicability: FMEs in IFSC — non-retail/restricted schemes. Reference: IFSCA (Fund Management) Regulations, 2022 — Portfolio Disclosure provision
• Audit Report under SEBI (Depositories and Participants) Regulations (Quarterly). Applicability: Depositories (NSDL/CDSL), Depository Participants, Stock Brokers acting as DP, Custodians, RTAs, and PMS entities with DP activity. Reference: SEBI (Depositories and Participants) Regulations 2018

31 January 2027 (Sunday)

• Quarterly TDS statement — Form No. 138 (salary deductions under Section 392, other than 392(7)) for the quarter ending December, 2026. Applicability: All employers deducting TDS on salary. Reference: Rule 219(1)/(4) Table Sl.No.1, Income-tax Act 2025
• Quarterly TDS statement — Form No. 140 (non-salary deductions, resident deductees) for the quarter ending December, 2026. Applicability: All deductors of non-salary TDS from resident deductees. Reference: Rule 219(1)/(4) Table Sl.No.3, Income-tax Act 2025
• Quarterly TDS statement — Form No. 144 (non-resident/RNOR deductees under Section 392(7)/393(2)/393(3)) for the quarter ending December, 2026. Applicability: Deductors making payments to non-resident/RNOR deductees. Reference: Rule 219(1)/(4) Table Sl.No.2, Income-tax Act 2025
• Quarterly TCS statement — Form No. 143 (tax collected at source under Section 394(1)) for the quarter ending December, 2026. Applicability: All collectors of TCS. Reference: Rule 219(1)/(4) Table Sl.No.4, Income-tax Act 2025
• Annual list of managing body, to be filed where the society's bye-laws do not prescribe a fixed AGM date. Applicability: Registered Societies whose bye-laws do not prescribe an AGM date. Reference: Section 4, Societies Registration Act, 1860
• Quarterly Return for the quarter ending December, 2026. Applicability: Non-deposit taking NBFCs with asset size of Rs.50 crore and above but less than Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Quarterly Return for the quarter ending December, 2026. Applicability: NBFCs having overseas investment. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• 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)
• Quarterly TDS returns for tax deducted, for the quarter ending December, 2026. Applicability: AIF Category I/II/III. Reference: Income-tax Act 2025 (Investment Manager to Income Tax Department)
• Half-yearly Internal Audit report for the half-year ending 31 December, 2026, submitted to SEBI within 2 months of receipt of the audit report or 1 month from the CRA Board Meeting, whichever is later. Applicability: SEBI-registered Credit Rating Agencies (CRAs). Reference: SEBI Master Circular for Credit Rating Agencies, Chapter IV r.w. Regulation 22, SEBI (CRA) Regulations 1999
• Annual Return under the Payment of Gratuity Act, where applicable State rules prescribe an annual return. Applicability: Establishments covered under the Payment of Gratuity Act, 1972. Reference: Payment of Gratuity (Central) Rules 1972

How We Help

January closes the December quarter with a heavy compliance load: quarterly TDS/TCS statements across all four forms, the full NBFC quarterly-return cluster on 15 January, the AIF Quarterly Activity Report and PMLA reporting obligations, CMP-08 for composition taxpayers, and the SEBI (LODR) quarterly disclosures — corporate governance, shareholding pattern, and grievance redressal — for listed entities, alongside SEZ/STPI/EOU quarterly progress reports and the Category III AIF NAV and valuation requirement. 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 January's filing load is more than your team wants to track in-house, get in touch with our compliance desk.