Multi-Regulatory Compliance Calendar — October 2026

October is filing-season for anything that runs on the September quarter-end or the September AGM. It carries the ROC filings that follow directly from the AGM (Form ADT-1, AOC-4, MGT-14), the full NBFC quarterly-return cluster (NBS-1 through NBS-14 and the half-yearly ALM returns), the AIF's quarterly activity, PMLA, and complaint-data reporting round, half-yearly disclosures for listed entities, Research Analysts, Proxy Advisers, and Investment Advisers, and — for companies and audited non-corporate assessees — the income tax return deadline itself. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, Investment Advisers, Research Analysts, Stock Brokers, Depositories, Listed Entities), Corporate Law, SEZ/STPI, RERA, and labour law that falls in October 2026.

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October 2026

05 October 2026 (Monday)

• SEZ Monthly Performance Report (MPR) for September, 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 October 2026 (Wednesday)

• Deposit of TDS/TCS for September, 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 September, 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 September, 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 September, 2026. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Monthly Return on Important Financial Parameters for September, 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, also to be reflected in the fund's PPM annexure. Applicability: AIF Category I/II/III. Reference: SEBI Master Circular, Para 17.4 (Fund Manager to Fund) — within 7 days of quarter-end

10 October 2026 (Saturday)

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

11 October 2026 (Sunday)

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

13 October 2026 (Tuesday)

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

14 October 2026 (Wednesday)

• Form ADT-1 — intimation to the ROC of auditor appointment/ratification, within 15 days of the AGM's conclusion. Applicability: All companies. Reference: Section 139(1), Companies Act 2013 r.w. Rule 4, Companies (Audit and Auditors) Rules 2014
• Auditor's forwarding of the balance sheet, income & expenditure account, and audit report to the Deputy/Assistant Charity Commissioner, within a fortnight of completing the audit. Applicability: Public Trusts registered under the Bombay/Maharashtra Public Trusts Act. Reference: Rule 21(1), Bombay Public Trusts Act, 1950

15 October 2026 (Thursday)

• Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in August, 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
• NBS-1, NBS-2, and NBS-3 (Quarterly Returns) for the quarter ending September, 2026. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-7 (Quarterly Supervisory Return) for the quarter ending September, 2026. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NDSI-500cr Return (Quarterly) for the quarter ending September, 2026. Applicability: Non-Deposit Taking Systemically Important NBFCs with asset size above Rs.500 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Branch Information Return (Quarterly) for the quarter ending September, 2026. Applicability: Deposit Taking and Non-Deposit Taking Systemically Important NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-11 and NBS-12 (Quarterly Returns) for the quarter ending September, 2026. Applicability: NBFC-Core Investment Companies. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-13 (Quarterly Return) for the quarter ending September, 2026. Applicability: All NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-14 (Quarterly Return) for the quarter ending September, 2026. Applicability: NBFC-Peer to Peer Lending Platforms. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• NBS-4A (Quarterly Return) for the quarter ending September, 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 October, 2026. Applicability: Same category as NBS-4A above. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• AIF Quarterly Activity Report for the quarter ending September, 2026. Applicability: All Alternative Investment Funds (Category I/II/III). Reference: SEBI Circular HO/19/28/(1)2026-AFD/SEC3/I/6176/2026 dated 4 March 2026
• Quarterly activity report to SEBI, filed in the format hosted by industry associations (IVCA and Equalifi), within 15 calendar days of quarter-end. Applicability: AIF Category I/II/III. Reference: SEBI Master Circular, Para 15.1.1
• Limited quarterly activity report, within 15 calendar days of quarter-end. Applicability: AIF Category I/II/III. Reference: SEBI Circular HO/19/28/(1)2026-AFD/SEC3/I/6176/2026, Para 7
• Reporting of immovable-property purchases and sales valued at Rs.50 lakh or more registered by the AIF, where applicable, within 15 days of quarter-end. 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. Applicability: AIF Category I/II/III. Reference: SEBI Circulars on Dematerialization of AIF Units (Investment Manager to Custodians and Depositories) — within 15 days from end of each month
• 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) — within 15 days of the succeeding month
• 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, covering 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 September, 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 September, 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 RERA-registered projects. Reference: Section 11(3), Real Estate (Regulation and Development) Act 2016 r.w. State RERA Rules
• Maharashtra PTRC — Profession Tax return for October, 2026. Applicability: Employers registered under Maharashtra PT Act, 1975 (PTRC). Reference: Section 6, Maharashtra State Tax on Professions Act 1975

18 October 2026 (Sunday)

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

20 October 2026 (Tuesday)

• GSTR-3B for September, 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 October, 2026. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64
• ALM — NBS-ALM2 and NBS-ALM3 (Half-yearly Returns). Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023

21 October 2026 (Wednesday)

• 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 October 2026 (Thursday)

• GSTR-3B (quarterly) for the quarter ending September, 2026 — Category X States (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep). Applicability: QRMP taxpayers in the listed states/UTs. Reference: Notification prescribing QRMP due dates, Rule 61

24 October 2026 (Saturday)

• GSTR-3B (quarterly) for the quarter ending September, 2026 — Category Y States (HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, WB, Jharkhand, J&K, Ladakh, Chandigarh, Delhi). Applicability: QRMP taxpayers in the listed states/UTs. Reference: Notification prescribing QRMP due dates, Rule 61

25 October 2026 (Sunday)

• ITC-04 for April–September 2026, for principals with Annual Aggregate Turnover above Rs.5 crore (half-yearly). Applicability: Principals with AATO above Rs.5 crore. Reference: Section 143 r.w. Rule 45(3)

27 October 2026 (Tuesday)

• Form CRA-4 — filing of the cost audit report with the Central Government, within 30 days of receiving the report from the cost auditor. Applicability: Companies covered under Cost Audit applicability. Reference: Rule 6(6), Companies (Cost Records and Audit) Rules, 2014

30 October 2026 (Friday)

• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for September, 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 AOC-4/AOC-4 XBRL/AOC-4 NBFC — financial statements and Board's Report, within 30 days of the AGM. Applicability: All companies. Reference: Section 137(1), Companies Act 2013 r.w. Rule 12, Companies (Accounts) Rules 2014
• Form MGT-14 — filing of Board resolutions relating to the Annual Accounts/Board's Report, within 30 days of passing the resolution. Applicability: All companies (primarily public companies; private companies carry exemptions under the Section 179 notification). Reference: Section 117/179(3), Companies Act 2013
• Form 8 — Statement of Account & Solvency for LLPs, for FY 2025-26. Applicability: All LLPs. Reference: Section 34(2), LLP Act 2008 r.w. Rule 24, LLP Rules 2009
• Form NDH-3 — half-yearly return for April–September 2026. 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 September, 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 September, 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 September, 2026. Applicability: Units registered with Software Technology Parks of India. Reference: STPI scheme guidelines under Foreign Trade Policy
• EOU — Quarterly Performance Report (QPR) for the quarter ending September, 2026. Applicability: Export Oriented Units/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 of quarter-end. Applicability: FMEs in IFSC — non-retail/restricted schemes. Reference: Portfolio Disclosure Regulation, IFSCA (Fund Management) Regulations, 2022
• Asset-Liability Management (ALM) Return (Half-yearly). Applicability: NBFCs-D with public deposits of Rs.20 crore and/or asset size above Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• RA/PA Periodic Report to RAASB (BSE) for the half-year ending 30 September 2026, within 30 days of period-end. Applicability: Research Analysts and Proxy Advisers registered with SEBI. Reference: SEBI Circular on Periodic Reporting Format for RAs and Proxy Advisers (RAASB framework)
• Annual Compliance Audit for FY 2025-26. Applicability: SEBI-registered Investment Advisers (RIAs). Reference: SEBI (Investment Advisers) Regulations 2013 r.w. RIA Master Circular
• Semi-annual returns/net worth certificate for the half-year ending 30 September 2026. Applicability: SEBI-registered Investment Advisers (RIAs). Reference: SEBI (Investment Advisers) Regulations 2013 r.w. RIA Master Circular
• Audit Report under SEBI (Depositories and Participants) Regulations (Quarterly). Applicability: Depositories (NSDL/CDSL), Depository Participants, Stock Brokers acting as DP, Custodians, RTAs, and PMS with DP activity. Reference: SEBI (Depositories and Participants) Regulations, 2018
• Form 5 — annual statement of accounts certified by a CA, audited within 6 months of FY-end, confirming FY funds were utilised only for the registered project. Applicability: Real estate Promoters/Developers with RERA-registered projects. Reference: Rule 5, Real Estate (Regulation and Development) (General) Rules

31 October 2026 (Saturday)

• Return of income (ITR) for Tax Year 2025-26 — companies, audited non-corporate assessees, and partners of audited firms. Applicability: Companies; audited non-corporate assessees; partners/spouses under Section 10. Reference: Section 263(1)(c) Table Sl.No.2, Income-tax Act 2025
• Quarterly TDS statement — Form No. 138 (salary deductions), for the quarter ending September, 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 September, 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), for the quarter ending September, 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, for the quarter ending September, 2026. Applicability: All collectors of TCS. Reference: Rule 219(1)/(4) Table Sl.No.4, Income-tax Act 2025
• Form MSME-1 — half-yearly return for April–September 2026. Applicability: Specified companies with outstanding dues to MSME suppliers beyond 45 days. Reference: Section 405, Companies Act 2013 r.w. MCA Order dated 22 January 2019
• Quarterly Return for the quarter ending September, 2026 (asset size Rs.50–100 crore). Applicability: Non-deposit taking NBFCs with asset size Rs.50 crore or more but below Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Quarterly Return for the quarter ending September, 2026 (overseas investment). Applicability: NBFCs with overseas investment. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Disclosure of half-yearly unaudited financial results of schemes for the half-year ended 30 September 2026. Applicability: Every Mutual Fund and Asset Management Company. Reference: SEBI Mutual Fund Regulations, 1996
• 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, filed by the Investment Manager with the Income Tax Department. Applicability: AIF Category I/II/III. Reference: Income-tax Act
• Compliance Certificate relating to the share transfer facility (Half-yearly, April–September 2026). Applicability: All Listed Entities. Reference: Regulation 40(9), SEBI (LODR) Regulations 2015
• Certificate relating to the timely issue of Share Certificates (Half-yearly, April–September 2026). Applicability: All Listed Entities. Reference: Regulation 40(9)/(10), SEBI (LODR) Regulations 2015
• Annual Audited Accounts to the Stock Exchange for FY 2025-26. Applicability: SEBI-registered Stock Brokers/Clearing Members. Reference: SEBI Master Circular for Stock Brokers dated 9 August 2024, Para 15.6/15.8.1.1 r.w. SEBI (Stock Brokers) Regulations, 1992
• Net worth certificate to the Depository for the year ending 31 March 2026. Applicability: Depository Participants registered with NSDL/CDSL. Reference: SEBI Master Circular for Stock Brokers dated 9 August 2024, Para 15.8.1.2 r.w. SEBI (Depositories and Participants) Regulations, 2018
• FCRA Annual Return (FC-4) for FY 2025-26. Applicability: FCRA-registered NGOs/Trusts/Section 8 Companies receiving foreign contribution. Reference: Rule 17, Foreign Contribution (Regulation) Rules, 2011

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How We Help

October is where the AGM's paperwork trail, the September quarter-end, and the audited-assessee tax filing deadline all converge — a full NBFC quarterly-return cluster, half-yearly disclosures across Listed Entities, Investment Advisers, Research Analysts, and Mutual Funds, and the AIF's quarterly activity, PMLA, and complaint-data reporting round, alongside the ITR and TDS/TCS quarterly statements for the September quarter. 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 October's filing load is more than your team wants to track in-house, get in touch with our compliance desk.