Multi-Regulatory Compliance Calendar — September 2026

September is the heaviest month of the second quarter. It carries the second instalment of advance tax, the outer deadline for holding the AGM for FY 2025-26, the tax audit report deadline for companies and audited non-corporates, and a cluster of AIF annual and half-yearly obligations — books-of-accounts audit, PPM compliance audit, NAV/valuation independence, investor risk reporting, and CSCRF cyber-resilience compliance — that all converge on 30 September. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, Portfolio Managers, Custodians, Research Analysts, REITs, InvITs), Corporate Law, SEZ/STPI, and labour law that falls in September 2026.

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September 2026

05 September 2026 (Saturday)

• SEZ Monthly Performance Report (MPR) for August, 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 September 2026 (Monday)

• Deposit of TDS/TCS for August, 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 August, 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 August, 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 August, 2026. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Monthly Return on Important Financial Parameters for August, 2026. Applicability: NBFCs not accepting/holding public deposits, asset size ≥ Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023

10 September 2026 (Thursday)

• GSTR-7 for September, 2026. Applicability: Persons required to deduct TDS under GST. Reference: Section 39(3), CGST Act 2017 r.w. Rule 66
• GSTR-8 for September, 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 September, 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 August, 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 August, 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 August, 2026. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023

11 September 2026 (Friday)

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

13 September 2026 (Sunday)

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

14 September 2026 (Monday)

• Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in July, 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 September 2026 (Tuesday)

• Second instalment of advance tax (not less than 45% of the total, less earlier instalment) for Tax Year 2027-28. Applicability: All assessees liable to pay advance tax. Reference: Section 408(1) Table Sl.No.2, Income-tax Act 2025
• NBS-4B (Monthly Return) for 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
• 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
• PF (Provident Fund) payment for August, 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 August, 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950
• Maharashtra PTRC — Profession Tax return for September, 2026. Applicability: Employers registered under Maharashtra PT Act, 1975 (PTRC). Reference: Section 6, Maharashtra State Tax on Professions Act 1975

20 September 2026 (Sunday)

• GSTR-3B for August, 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 September, 2026. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64

27 September 2026 (Sunday)

• Cost audit report (Form CRA-3) to be forwarded by the cost auditor to the Board of Directors for FY 2025-26 — within 180 days of FY closure. Applicability: Companies covered under Cost Audit applicability. Reference: Rule 6(4)/6(5), Companies (Cost Records and Audit) Rules, 2014
• Audit of Books of Accounts — within 180 days from year-end. Applicability: AIF Category I/II/III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012, Regulation 20(14) (Fund Manager to SEBI)
• Annual reports to investors covering financial information of investee companies and the material risks affecting the fund and its investee companies — including concentration, foreign exchange, leverage, exit/realisation, strategy, reputation, and ESG-related risks — assessed at both fund and investee-company level as applicable. Applicability: AIF Category I/II/III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012, Regulation 22(g) (Fund Manager to Investors) — within 180 days from year-end

28 September 2026 (Monday)

• Form CRA-2 — intimation of cost auditor appointment for FY 2026-27, within 30 days of the Board meeting appointing the auditor (180-day outer limit from FY commencement shown). Applicability: Companies covered under Cost Records/Cost Audit thresholds (Rule 3/4). Reference: Rule 6(2), Companies (Cost Records and Audit) Rules, 2014

30 September 2026 (Wednesday)

• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for August, 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
• Tax audit report (Section 63 accountant's report) for Tax Year 2025-26, for assessees whose ITR due date is 31 October 2026 (companies, audited non-corporates, TP-report cases). Applicability: Businesses with turnover > Rs.1 crore (Rs.10 crore where cash transactions ≤5%); professionals with gross receipts > Rs.50 lakh. Reference: Section 63(1)/63(5)(a), Income-tax Act 2025
• Latest date for holding the Annual General Meeting (AGM) for FY 2025-26, within 6 months of FY-end, subject to any ROC extension. Applicability: All companies except OPC. Reference: Section 96, Companies Act 2013
• Form DIR-3 KYC / DIR-3 KYC-WEB — annual KYC for all DIN holders as of 31 March 2026 with 'Approved' status. Applicability: All directors holding a DIN. Reference: Section 153/154, Companies Act 2013 r.w. Rule 12A, Companies (Appointment & Qualification of Directors) Rules 2014
• Form ADT-1 — casual vacancy auditor appointment, where applicable, within 30 days of the Board meeting filling the vacancy. Applicability: Companies with an auditor casual vacancy during the year. Reference: Section 139(8), Companies Act 2013
• Annual list of managing body (governors/council/directors/committee) to be filed with the Registrar, within 14 days of the AGM per the society's own bye-laws. Applicability: Registered Societies under the Societies Registration Act, 1860 (and applicable state amendments). Reference: Section 4, Societies Registration Act, 1860
• SEZ — SOFTEX filing for software/IT services exported electronically in August, 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 August, 2026. Applicability: Units registered with STPI exporting software/IT services electronically. Reference: STPI SOFTEX guidelines r.w. FEMA reporting norms
• Audit of trust accounts for FY 2025-26, within 6 months of the date of balancing accounts. Applicability: Public Trusts registered under the Bombay/Maharashtra Public Trusts Act (except those exempted). Reference: Section 34 r.w. Rule 21(1), Bombay Public Trusts Act, 1950
• Annual Return on Foreign Liabilities and Assets (FLA Return) for FY 2025-26 (revised, based on audited financials, where the audit is completed after 15 July). Applicability: Entities with FDI/ODI where statutory audit completes after the July filing. Reference: Regulation 3.4, FEMA (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019
• Annual Activity Certificate (AAC) for FY 2025-26. Applicability: Indian companies/LLPs with FDI; WOS/JV of foreign companies; entities under conditional FDI approval (NBFC, AMC/AIF/PMS, BPO/ITES, real estate, minimum-capitalisation sectors). Reference: FEMA (Non-Debt Instruments) Rules 2019 r.w. RBI Master Direction on Reporting
• EOU — Net Foreign Exchange (NFE) six-monthly performance review for the April–September period, reviewed by the Unit Approval Committee in the following quarter. Applicability: Export Oriented Units (EOUs). Reference: Appendix 14-I-G, Handbook of Procedures, FTP
• NAV disclosure to investors for close-ended schemes (half-yearly). Applicability: FMEs in IFSC managing close-ended schemes. Reference: IFSCA (Fund Management) Regulations, 2022 — NAV disclosure 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); 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)
• Audit of compliance with terms of the PPM, covering the fund's adherence to disclosures made in its Private Placement Memorandum, submitted by the auditor to the Trustee/Board/Designated Partners and to SEBI. Angel Funds and large-ticket AIFs (each investor committing ≥ Rs.70 crore with a PPM-audit waiver) are exempt. Applicability: AIF Category I/II/III. Reference: SEBI Master Circular, Para 2.4.2 — within 6 months of FY-end
• Certificate from a Chartered Accountant confirming no funds raised (in lieu of the PPM audit), where applicable, within 6 months of FY-end. Applicability: AIF Category I/II/III that have not raised funds from investors. Reference: SEBI Master Circular, Para 2.4.3
• Trustee/Board reporting — submission of the compliance and operational review report by the Investment Manager to the Trustee/Board/Designated Partners (half-yearly). Applicability: AIF Category I/II/III. Reference: SEBI (AIF) Regulations & Trust Deed/LLP Agreement
• CSCRF compliance submission — confirmation of user access reviews, privileged-user activity reviews, third-party system reviews, SOC efficacy checks, red-teaming exercises, recovery-drill testing, and business continuity plan reviews, submitted by the Investment Manager to SEBI once every six months. Applicability: AIF Category I/II/III. Reference: SEBI Circular dated 20 August 2024, Para 4.1 (Part I)
• Quarterly report on the activities and compliance undertaken by the AIF, submitted to the Trustee (deadline varies by trustee arrangement). Applicability: AIF Category I/II/III. Reference: SEBI AIF Regulations / Trust Deed
• Reporting of performance of any liquidation scheme, submitted by the Manager to the Performance Benchmarking Agency within 45 days of the half-year ending 30 September. Applicability: AIF Category I/II/III. Reference: SEBI Master Circular, Para 23.1.14
• InvIT — half-yearly asset valuation as at 30 September (publicly offered InvITs), with the valuation report submitted to the designated stock exchange(s) along with the quarterly financial results for the quarter ending 30 September. Applicability: Publicly offered Infrastructure Investment Trusts — Investment Manager. Reference: Regulation 21(5), SEBI (InvIT) Regulations 2014
• InvIT — valuation reports received by the Investment Manager to be submitted to the designated stock exchange(s) within 15 days of receipt. Applicability: Infrastructure Investment Trusts — Investment Manager. Reference: Regulation 21(6), SEBI (InvIT) Regulations 2014
• REIT — net worth compliance certificate of the Manager (half-yearly, submitted to the Trustee). Applicability: Real Estate Investment Trusts — Manager. Reference: SEBI (REIT) Regulations 2014 — Trustee oversight provisions
• REIT — Manager's quarterly submission to Trustee of the unitholder list, SPV/HoldCo/Investment entity shareholding changes, and leverage-limit compliance confirmation, for the quarter ending September 2026. Applicability: Real Estate Investment Trusts — Manager. Reference: SEBI (REIT) Regulations 2014 — Trustee oversight provisions
• Research Analyst — annual compliance audit for FY 2025-26, by an ICAI/ICSI/ICMAI member. Applicability: Research Analysts/Research Entities registered with SEBI. Reference: Regulation 25(3), SEBI (Research Analysts) Regulations, 2014
• Certificate from a Chartered Accountant certifying net worth as on 31 March 2026, based on audited accounts, within 6 months of FY-end. Applicability: SEBI-registered Portfolio Managers. Reference: SEBI Master Circular for Portfolio Managers, Para 2.1
• Net worth details — certified copy of audited annual accounts/annual report along with a net worth certificate signed by a practicing CA, within 6 months of FY-close. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Para 7
• Annual review report of systems, procedures and controls. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Para 8 r.w. Regulation 14, Custodian Regulations
• Form 10B/10BB audit report for FY 2025-26. Applicability: Section 8 Companies, Trusts, and Societies registered under Section 12AB/10(23C). Reference: Section 12A(1)(b)/10(23C), Income-tax Act
• CSR-1 registration, where a Section 8 company/trust/society is newly undertaking CSR-implementing activity. Applicability: Entities seeking CSR-implementing-agency status. Reference: Rule 4(2), Companies (CSR Policy) Rules 2014
• RERA registration renewal, where a project's completion timeline extends beyond the originally registered period. Applicability: Real estate Promoters with delayed/extended projects. Reference: Section 6, RERA 2016
• Approved Gratuity Fund/Superannuation Fund — annual actuarial valuation and accounts audit, aligned with the sponsor company's FY-end. Applicability: Trustees of approved Gratuity Funds/Superannuation Funds. Reference: Income-tax Rules, Part B (Superannuation Funds)/Part C (Gratuity Funds)

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How We Help

September is where the AGM season, the tax audit deadline, and the AIF annual-reporting cycle all land in the same fortnight — and for fund managers specifically, it's the single densest compliance window of the year: books-of-accounts audit, PPM compliance audit, NAV/valuation independence, investor risk reporting, and CSCRF cyber-resilience submission all fall due on the same date. Missing any one of these isn't a paperwork lapse — it's a regulatory event. At Anuj Desai & Associates, we run this calendar for our clients end to end: we track the filings, prepare the audit-ready documentation in advance, draft the investor-facing disclosures in plain, defensible language, and file on time. If September's compliance load is more than your team wants to manage in-house, get in touch with our compliance desk.