Compliance calendar

SEZ - MPR

Entities Located in SEZ

Due date for deposit of Tax deducted [except under section 194-IA, section 194-IB, section 194M or section 194S (by specified person)] or collected for the month of December, 2025. However, all the sum deducted/collected by an office of the government

Due date for deposit of TDS for the period October 2025 to December 2025 when Assessing Officer has permitted quarterly deposit of TDS under Sections 192, 194A, 194D or 194H

Equalisation Levy to be paid In case of E-Commerce transactions

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2025

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2025

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2025

Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of November, 2025

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2025 has been paid without the production of a challan

Quarterly statement of TCS for the quarter ending December 31, 2025

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2025

Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2025

Furnishing of statement in Form No. 49BA under Rule 114AAB (by specified fund) for the quarter ending December 31, 2025

PF Payment for the Previous Month

ESIC Payment for the Previous Month

Corporate Govemance Report -Quarterly

All Listed Entities

Indian Depository Receipt Holding Pattern - Quarterly

All Listed Entities

NBS - 1 - Quarterly

Deposit Taking NBFC

NBS - 2 - Quarterly

Deposit Taking NBFC

NBS - 3 - Quarterly

Deposit Taking NBFC

NBS - 7 - Quarterly

NBFCs-ND-SI (Supervisory Return)

NDSI - 500cr Return -Quarterly

Non-deposit Taking - Systemically Important NBFC

Branch Information Return -Quarterly

Non-Deposit Taking Systemically Important NBFC & Deposit Taking Systemically Important NBFC

NBS - 11 - Quarterly

NBFC-CIC

NBS - 12 - Quarterly

NBFC-CIC

NBS - 13 - Quarterly

All NBFCS

NBS - 14 - Quarterly

NBFC-P2P

NBS - 4A - Quarterly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

CMP-08

Composition Scheme taxpayers for payment of GST

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

Statement of GrievanceRedressal Mechanism -Quarterly

All Listed Entities

Share Holding Pattem -Quarterly

All Listed Entities

GSTR-3B

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-3B **

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme for Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

Quarterly TCS certificate in respect of quarter ending December 31, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of December, 2025

Audit Report under sebi(D&P)Regulation - Quarterly

All Listed Entities

Quarterly Progress Reports (QPR)-STPI

Entities Located in Software Technology Parks of India

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

Quarterly statement of TDS for the quarter ending December 31, 2025

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2025

Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending December, 2025

Intimation by a pension fund in respect of investment made in India for quarter ending December 31, 2025

PT returns for the Month

Quarterly return

Non-deposit taking NBFCs with asset size of Rs 50 crore and above but less than Rs 100 crore

SEZ - MPR

Entities Located in SEZ

Due date for deposit of Tax deducted/collected for the month of January, 2026. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without the production of a challan

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2025

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2025

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2025

Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of December, 2025

Submission of Deviations or Variations -Quarterly

All Listed Entities

Financial Results -Quarterly

All Listed Entities

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2026 has been paid without the production of a challan

Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2025

PF Payment for the Previous Month

ESIC Payment for the Previous Month

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

Start date for Lower deduction certificate

PT returns for the Month

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of January, 2026

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of January, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of January, 2026

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of January, 2026

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of January, 2026

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

SEZ - MPR

Entities Located in SEZ

Due date for deposit of Tax deducted/collected for the month of February, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of a challan

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

Fourth instalment of advance tax for the assessment year 2026-27

Due date for payment of whole amount of advance tax in respect of assessment year 2026-27 for assessee covered under presumptive scheme of section 44AD / section 44ADA

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2026 has been paid without the production of a Challan

Last date to apply for Lower deduction certificate FY 2025-26

PF Payment for the Previous Month

ESIC Payment for the Previous Month

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2026

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of January, 2026

Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of January, 2026

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2026

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2026

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of February, 2026

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of February, 2026

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

CMP-02

Online Procedure To Opt For Composition Levy & File CMP 02

RFD-11(LUT)

application to apply for GST Exports without payment of GST

Filing of Annexure V / VI / VII (as the case may be) to Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017

GTA

Country-By-Country Report in Form No. 3CEAD for the previous year 2024-25 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group

Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2024 to March 31, 2025) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2024-25, to claim foreign tax credit [if return of income has been furnished within the time specified under section 139(1) or section 139(4)

Furnishing of an updated return (Last date to file ITR-U) of income for the Assessment Year 2021-22 to AY 2025-26

Equalisation Levy to be paid In case of E-Commerce transactions

PT returns for the Month

PTEC Payment for the Year

FORM CSR-2

Reporting on Corporate Social Responsibility Contribution (CSR)

Annual RoDTEP Return

Mandatory for exporters whose total RoDTEP claim exceeds ₹1 crore in a financial year across all exports under a single Importer-Exporter Code (IEC)

SEZ - MPR

Entities Located in SEZ

Due date for deposit of Tax deducted/collected by an office of the government for the month of March, 2026. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

Uploading of declarations received in Form 27C from the buyer in the month of March, 2026

Equalisation Levy In case of specified digital services

Disclosure of Aggregate Shareholding

Promoters , Promoter Group , Any Shareholder ≥ 25% , Persons Acting in Concert (PAC) , Acquirers under SAST

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2026

​Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of February, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of February, 2026

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2026

Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2026

Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of March, 2026

PF Payment for the Previous Month

ESIC Payment for the Previous Month

PT returns for the Month

Corporate Govemance Report -Quarterly

All Listed Entities

Indian Depository Receipt Holding Pattern - Quarterly

All Listed Entities

NBS - 1 - Quarterly

Deposit Taking NBFC

NBS - 2 - Quarterly

Deposit Taking NBFC

NBS - 3 - Quarterly

Deposit Taking NBFC

NBS - 7 - Quarterly

NBFCs-ND-SI (Supervisory Return)

NDSI - 500cr Return -Quarterly

Non-deposit Taking - Systemically Important NBFC

Branch Information Return -Quarterly

Non-Deposit Taking Systemically Important NBFC & Deposit Taking Systemically Important NBFC

NBS - 11 - Quarterly

NBFC-CIC

NBS - 12 - Quarterly

NBFC-CIC

NBS - 13 - Quarterly

All NBFCS

NBS - 14 - Quarterly

NBFC-P2P

NBS - 4A - Quarterly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

CMP-08

Composition Scheme taxpayers for payment of GST

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

ALM – NBS-ALM2 - Half yearly

NBFC-ND-SI

ALM-NBS-ALM3 - Half yearly

NBFC-ND-SI

Statement of GrievanceRedressal Mechanism -Quarterly

All Listed Entities

Share Holding Pattem -Quarterly

All Listed Entities

GSTR-3B

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-3B **

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme for Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

ITC-04

Principal sending inputs or capital goods to a job worker and Aggregate Annual Turnover Above ₹5 Crore

GSTR-4

Tax payers Registered under GST as a Composition Taxpayer

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2026 has been paid without the production of a challan

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in the month of March, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of March, 2026

Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2026

Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2025 to March 31, 2026

Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2026

​Due date for deposit of TDS for the period January 2026 to March 2026 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

Intimation by a pension fund in respect of investment made in India for quarter ending March 31, 2026

Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending March 31, 2026

PF Annual return

Compliance Certificatein relation to share transfer facility -Half-Yearly

All Listed Entities

Certificate related to timelly issue of Share Certificate -Half-Yearly

All Listed Entities

Audit Report under sebi(D&P)Regulation - Quarterly

All Listed Entities

NBS - 4 - Annual

NBFC whose Certificate of Registration is Rejected by the Bank

Asset-Liability Management (ALM) Return - Half Yearly

NBFCs-D having public deposit of Rs 20 crore and/or asset size of more than Rs. 100 crore

Quarterly return

Non-deposit taking NBFCs with asset size of Rs 50 crore and above but less than Rs 100 crore

Form MSME-1

All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises.

NDH-3

Nidhi Company for the half year ended

Quarterly Progress Reports (QPR)-STPI

Entities Located in Software Technology Parks of India

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

Semi Annual returns

SEZ - MPR

Entities Located in SEZ

​Due date for deposit of Tax deducted/collected for the month of April, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of a challan.

​​Uploading of declarations received in Form 27C from the buyer in the month of April, 2026​

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

Half Yearly return

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

​​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March, 2026

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March, 2026

​​Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of March, 2026

​​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of March, 2026

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April, 2026 has been paid without the production of a challan

​Quarterly statement of TCS deposited for the quarter ending March 31, 2026

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2026

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of April, 2026

PF Payment for the Previous Month

ESIC Payment for the Previous Month

PT returns for the Month

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in the month of April, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of April, 2026

​Issue of TCS certificates for the 4th Quarter of the Financial Year 2025-26

​​​​Furnishing of statement required under Section 285B for the previous year 2025-26

Secretarial Compliance Report - Annual

All Listed Entities

Submission of Deviations or Variations -Quarterly

All Listed Entities

Financial Results -Quarterly

All Listed Entities

Financial Results - Annual

All Listed Entities

NBS - 8 - Annual

NBFC with Asset Size between Rs 100 crore & Rs 500 crore

NBS - 9 - Annual

NBFC with Asset Size below Rs 100 crore

Form 11 Annual return

All LLP's

PAS-6 (Filed half-yearly) For the period of October’25 – March’26

All unlisted public companies in accordance with Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014. All private companies (excluding small companies), following the introduction of Rule 9B, which mandated dematerialization of shares for these entities. A "small company" is defined by specific thresholds of paid-up capital and turnover, and generally excludes holding/subsidiary companies or Section 8 companies. Section 8 companies with share capital (both public and private, unless they meet other exemption criteria).

FC-4

Annual Return of Foreign Company

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

​Quarterly statement of TDS deposited for the quarter ending March 31, 2026

​Return of tax deduction from contributions paid by the trustees of an approved superannuation fund

​​Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2025-26

​​Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2025 by reporting financial institutions​

​Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2025-26 and hasn't been allotted any PAN

​Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent​

​​Application in Form 9A for exercising the option available under Explanation to Section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2026)

​​Statement in Form no. 10 to be furnished to accumulate income for future application under Section 10(21) or Section 11(1) (if the assessee is required to submit return of income on or before July 31, 2026)

​​​Statement of donation in Form 10BD to be furnished by reporting person under Section 80G(5)(iii) or section Section 35(1A)(i)​ in respect of the financial year 2025-26​

​​​​Certificate of donation in Form no. 10BE as referred to in Section 80G(5)(ix) or Section 35(1A)(ii) to the donor specifying the amount of donation received during the financial year 2025-26.​

​​Furnishing of the certificate from a Chartered Accountant specifying the amount invested in each year by the company or fund making application under Section 2(48) for notification of zero-coupon bond

SEZ - MPR

Entities Located in SEZ

​​Due date for deposit of Tax deducted/collected for the month of May, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan ​​

​Uploading of declarations received in Form 27C from the buyer in the month of May, 2026​

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2026

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2026

​​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of April, 2026​

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2026 has been paid without the production of a challan

​Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2026

​Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2025-26

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of May, 2026

​Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2025-26

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of May, 2026

​The statement of income distributed by the Securitisation Trust to the investors shall be furnished to the Income-tax Dept. in Form 64E on or before 15th June of the financial year following the previous year during which the income is distributed.​

First instalment of advance tax for the assessment year 2027-28

PF Payment for the Previous Month

ESIC Payment for the Previous Month

PT returns for the Month

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

​​Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2025-26

​​Electronically submission of information pertaining to any transfer of the share of, or interest in, a foreign company/entity as referred to in Explanation 5 to section 9(1)(i) which takes place during the Financial Year 2025-26

NDH-1 -Return of Statutory Compliances

Nidhi Company within ninety days from the close of the first financial year after its incorporation and where applicable, the second financial year

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2026

​​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of May, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of May, 2026

​Return in respect of securities transaction tax for the financial year 2025-26

​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2026

​Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2025-26

​Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2025-26. This statement is required to be furnished to the unit holders in form No. 64B

​Furnishing of Equalisation Levy statement for the Financial Year 2025-26

​Annual statement pertaining to income distributed during year 2025-26 by a securitisation trust

​​Furnishing of statement containing the particulars of expenditures specified under section 35D(2)(a) (if the assessee is required to submit return of income by July 31, 2026)

DPT-3 -Return of Deposits. Every company needs to file this return furnishing information about deposits and/or outstanding receipt of loan or money other than deposits

Every company (except Government Companies) which has any of the Deposits outstanding as on 31st March

Annual Performance Reports (APR)-STPI

Entities Located in Software Technology Parks of India

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

Annual update or confirmation of your Import Export Code (IEC)

All holders of IEC

RCMC renewal

All holders of RCMC License

Annual Compliance Statement for Export Obligation (EO)

All beneficieries for EPCG scheme

SEZ - MPR

Entities Located in SEZ

​​Due date for deposit of Tax deducted/collected for the month of June, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan ​

​​Due date for deposit of TDS for the period April 2026 to June 2026 when Assessing Officer has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H

​Uploading of declarations received in Form 27C from the buyer in the month of June, 2026​

Equalisation Levy to be paid In case of E-Commerce transactions

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

​Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of May, 2026

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2026

​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2026

​​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of May, 2026

​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2026​

​Quarterly statement of TCS deposited for the quarter ending June 30, 2026

​Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2026​

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2026

​Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending June 30, 2026​

​Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending June 30, 2026​

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June, 2026 has been paid without the production of a challan​

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of June, 2026

PF Payment for the Previous Month

ESIC Payment for the Previous Month

PT returns for the Month

Corporate Govemance Report -Quarterly

All Listed Entities

Indian Depository Receipt Holding Pattern - Quarterly

All Listed Entities

NBS - 1 - Quarterly

Deposit Taking NBFC

NBS - 2 - Quarterly

Deposit Taking NBFC

NBS - 3 - Quarterly

Deposit Taking NBFC

NBS - 7 - Quarterly

NBFCs-ND-SI (Supervisory Return)

NDSI - 500cr Return -Quarterly

Non-deposit Taking - Systemically Important NBFC

Branch Information Return -Quarterly

Non-Deposit Taking Systemically Important NBFC & Deposit Taking Systemically Important NBFC

NBS - 11 - Quarterly

NBFC-CIC

NBS - 12 - Quarterly

NBFC-CIC

NBS - 13 - Quarterly

All NBFCS

NBS - 14 - Quarterly

NBFC-P2P

NBS - 4A - Quarterly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

FLA (Foreign Liabilities and Assets)

Annual Return to RBI (If Company is having any FDI or ODI then such Company is required to file FLA Return)

Annual Return on Foreign Liabilities and Assets (FLA Return) based on unaudited FS

all the India resident companies which have received FDI and/ or made ODI in any of the previous year(s), including current year

CMP-08

Composition Scheme taxpayers for payment of GST

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

Statement of GrievanceRedressal Mechanism -Quarterly

All Listed Entities

Share Holding Pattem -Quarterly

All Listed Entities

GSTR-3B

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-3B **

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme for Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

​Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA for the month of June, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for the month of June, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M for the month of June, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of June, 2026

Audit Report under sebi(D&P)Regulation - Quarterly

Depository (NSDL / CDSL) , Depository Participants (DPs) , Stock Brokers acting as DP , Custodians registered with SEBI , Issuer / Issuer’s Agent (RTA) , Portfolio Managers / PMS (if DP activity involved)

Quarterly Progress Reports (QPR)-STPI

Entities Located in Software Technology Parks of India

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

​Furnishing of report of a Chartered Accountant in Form No. 10CCF certifying that the amount of deduction has been correctly claimed during the previous year 2025-26

​Quarterly statement of TDS deposited for the quarter ending June 30, 2026

​​Return of income for the assessment year 2026-27 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E.​​

​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2026

​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2026)*

​Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2026​

​Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2026​

​​ Furnishing of statement for exercising the option to pay tax at a concessional rate under section 115BBF for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by July 31, 2026)​*

​​Furnishing of declaration by a taxpayer claiming deduction under section 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income by July 31, 2026)*

​Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2025-26 (if the assessee is required to submit return of income by July 31, 2026)*

​​Furnishing of certificate by a resident individual being a patentee claiming deduction under section 80RRB in respect of royalty income on patents (if the assessee is required to submit return of income by July 31, 2026)*

​​Furnishing of particulars for claiming relief under section 89 (if the assessee is required to submit return of income by July 31, 2026)*

​​Furnishing of statement for exercising the option to claim relief under section 89A for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit return of income by July 31, 2026)​*

​​Exercising the option to opt-out from the new tax regime under section 115BAC (if assessee is required to submit return of income by July 31, 2026)​*

​​Exercising the option to opt for alternative tax regime under section 115BAD by co-operative society (if assessee is required to submit return of income by July 31, 2026)*

​​Exercising the option to opt for alternative tax regime under section 115BAE by co-operative society (if assessee is required to submit return of income by July 31, 2026)*

​​Furnishing of details of attribution of capital gain taxable under section 45(4) to the capital asset remaining with the firm, AOP, or BOI after reconstitution (if the firm, AOP, or BOI is required to furnish return of income by July 31, 2026)​

​ Furnishing of certificate by a resident individual being an author (including a joint author) claiming deduction under section 80QQB in respect of royalty income (if the assessee is required to submit return of income by July 31, 2026)

Quarterly return

Non-deposit taking NBFCs with asset size of Rs 50 crore and above but less than Rs 100 crore

SEZ - MPR

Entities Located in SEZ

​Due date for deposit of Tax deducted/collected for the month of July, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an

​Uploading of declarations received in Form 27C from the buyer in the month of July, 2026​

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

​Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of June, 2026

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2026

​​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June, 2026

​​​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of June, 2026

Submission of Deviations or Variations -Quarterly

All Listed Entities

Financial Results -Quarterly

All Listed Entities

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2026 has been paid without the production of a challan

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of July, 2026

​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2026

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of July, 2026

PF Payment for the Previous Month

ESIC Payment for the Previous Month

PT returns for the Month

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA​ for the month of​ July, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July, 2026

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July, 2026

​​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of July, 2026

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

​​Application in Form 9A for exercising the option available under Explanation to Section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2026).

​​Statement in Form no. 10 to be furnished to accumulate income for future application under Section 10(21) or Section 11(1) (if the assessee is required to submit return of income on October 31, 2026)

SEZ - MPR

Entities Located in SEZ

​Due date for deposit of Tax deducted/collected for the month of August, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan​

​Uploading of declarations received in Form 27C from the buyer in the month of August, 2026

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of July, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of July, 2026

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2026 has been paid without the production of a challan

​Second instalment of advance tax for the assessment year 2026-27​

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2026

PF Payment for the Previous Month

ESIC Payment for the Previous Month

PT returns for the Month

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of August, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of August, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of August, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of August, 2026

​Due date for filing of audit report under section 44AB for the assessment year 2026-27 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2026)

​Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2026)

​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2026)

​Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution

​Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2026-26 (if the assessee is required to submit return of income on October 31, 2026)

​Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2026-26 (if the assessee is required to submit return of income on October 31, 2026)

Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2026-26 (if the assessee is required to submit return of income on October 31, 2026)

​Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35E(6) for the previous year 2026-26 (if the assessee is required to submit return of income on October 31, 2026)

​Furnishing of statement containing the particulars of expenditures specified under section 35D(2)(a) (if the assessee is required to submit return of income by October 31, 2026)

​Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2026-26 (if the assessee is required to submit return of income on October 31, 2026)

​Furnishing of audit report relating to computation of capital gains in case of slump sale (if the assessee is required to submit return of income on October 31, 2026)

​Furnishing of report in Form No. 10CCF certifying that the amount of deduction under section 80LA has been correctly claimed during the previous year 2026-26 (if the assessee is required to submit return of income on October 31, 2026)

​Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2026-26 (if the assessee is required to submit return of income on October 31, 2026)

​Furnishing report under section 115JB for computing the book profits of the company during the previous year 2026-26 (if the assessee is required to submit return of income on October 31, 2026)

​Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2026-26 (if the assessee is required to submit return of income on October 31, 2026)

​Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2026-26

​Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by October 31, 2026)

​Furnishing of certificate issued by Chartered Accountant certifying annual statement of exempt income of specified fund, being a category-III AIF, under section 10(23FF)

DIR-3 KYC -Director KYC submission for DIN holders as of 31 March 2026. Every person who has a DIN allotted and the status of the DIN is ‘Approved’.

All Directors

Annual Activity Certificate

AC is mandatory for: Indian companies / LLPs with FDI Wholly Owned Subsidiaries (WOS) of foreign companies JV companies with foreign shareholding Entities operating under conditional FDI approvals, such as: NBFCs Asset Management / AIF / PMS BPO / ITES Real estate related structures Any sector with minimum capitalisation / end-use condition

Annual Return on Foreign Liabilities and Assets (FLA Return) based on audited FS

all the India resident companies which have received FDI and/ or made ODI in any of the previous year(s), including current year

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

SEZ - MPR

Entities Located in SEZ

​Due date for deposit of tax deducted/collected for the month of September, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production ​

Due date for deposit of TDS for the period July 2026 to September 2026 when Assessing Officer has permitted quarterly deposit of TDS under section 192 , section 194A , section 194D or section 194H

​Uploading of declarations received in Form 27C from the buyer in the month of September, 2026

Uploading of declarations received in Form 27C from the buyer in the month of September, 2026

Equalisation Levy to be paid In case of E-Commerce transactions

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

Form ADT-1 -To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor.

To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor.

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2026 has been paid without the production of a challan

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of August, 2026

​Quarterly statement of TCS deposited for the quarter ending September 30, 2026

​Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2026

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2026

​Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending September 30, 2026

​​Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending September 30, 2026

​Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending September 30, 2026​

PF Payment for the Previous Month

ESIC Payment for the Previous Month

PT returns for the Month

Corporate Govemance Report -Quarterly

All Listed Entities

Indian Depository Receipt Holding Pattern - Quarterly

All Listed Entities

NBS - 1 - Quarterly

Deposit Taking NBFC

NBS - 2 - Quarterly

Deposit Taking NBFC

NBS - 3 - Quarterly

Deposit Taking NBFC

NBS - 7 - Quarterly

NBFCs-ND-SI (Supervisory Return)

NDSI - 500cr Return -Quarterly

Non-deposit Taking - Systemically Important NBFC

Branch Information Return -Quarterly

Non-Deposit Taking Systemically Important NBFC & Deposit Taking Systemically Important NBFC

NBS - 11 - Quarterly

NBFC-CIC

NBS - 12 - Quarterly

NBFC-CIC

NBS - 13 - Quarterly

All NBFCS

NBS - 14 - Quarterly

NBFC-P2P

NBS - 4A - Quarterly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

CMP-08

Composition Scheme taxpayers for payment of GST

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

ALM – NBS-ALM2 - Half yearly

NBFC-ND-SI

ALM-NBS-ALM3 - Half yearly

NBFC-ND-SI

Statement of GrievanceRedressal Mechanism -Quarterly

All Listed Entities

Share Holding Pattem -Quarterly

All Listed Entities

GSTR-3B

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-3B **

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme for Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

ITC-04

Principal sending inputs or capital goods to a job worker and Aggregate Annual Turnover Above ₹5 Crore

AOC-4-To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC.

All Companies

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of September, 2026

​Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2026​

Audit Report under sebi(D&P)Regulation - Quarterly

All Listed Entities

Asset-Liability Management (ALM) Return - Half Yearly

NBFCs-D having public deposit of Rs 20 crore and/or asset size of more than Rs. 100 crore

Form 08 LLP-(Statement of Account & Solvency) -The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet.

All LLP's

MGT-14 (Filing of resolution with MCA) -Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. (Within 30 days of passing of Board Resolution)

All Companies

NDH-3

Nidhi Company for the half year ended

Quarterly Progress Reports (QPR)-STPI

Entities Located in Software Technology Parks of India

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

Annual Compliance Audit

Semi Annual returns

​Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2024-25

​Quarterly statement of TDS deposited for the quarter ending September, 2026

​Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)

​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2026

​Copies of declaration received in Form No. 60 during April 1, 2026 to September 30, 2026 to the concerned Director/Joint Director

​Due date for filing of return of income for the assessment year 2026-27 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited)

​Audit report under section 44AB for the assessment year 2026-27 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

​Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction

​Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm's length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2026)

​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2026)

​Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]

​Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2026

​Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2026

​Furnishing of statement for exercising the option to pay tax at a concessional rate under section 115BBF for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by October 31, 2026)

​Exercising the option to opt out from the new tax regime under section 115BAC (if assessee is required to submit return of income by October 31, 2026)

​Exercising the option to opt for alternative tax regime under section 115BAD by co-operative society (if assessee is required to submit return of income by October 31, 2026)

​Exercising the option to opt for alternative tax regime under section 115BAE by co-operative society (if assessee is required to submit return of income by October 31, 2026)

​Furnishing of declaration by a taxpayer claiming deduction under section 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income by October 31, 2026)

​Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2025-26 (if the assessee is required to submit return of income by October 31, 2026)

​Furnishing of certificate by a resident individual being an author (including a joint author) claiming deduction under section 80QQB in respect of royalty income (if the assessee is required to submit return of income by October 31, 2026)

​Furnishing of certificate by a resident individual being a patentee claiming deduction under section 80RRB in respect of royalty income on patents (if the assessee is required to submit return of income by October 31, 2026)

​Furnishing of audit report along with particulars forming part of its Annexure by electoral trust

​Furnishing of particulars for claiming relief under section 89 (if assessee is required to submit return of income by October 31, 2026)

​Furnishing of statement for exercising the option to claim relief under section 89A for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if assessee is required to submit return of income by October 31, 2026)

​Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by October 31, 2026)

​Furnishing of an annual statement of income taxable at concessional rate under section 115AD (if assessee is required to submit return of income by October 31, 2026)

​Furnishing of annual statement of exempt income under section 10(23FF) by specified fund, being a category-III AIF (if assessee is required to submit return of income by October 31, 2026)

​Exercising the option to opt for alternative tax regime under section 115BA by a domestic company (if due date of submission of return of income is October 31, 2026)

​Exercising the option to opt for alternative tax regime under section 115BAA by a domestic company (if due date of submission of return of income is October 31, 2026)

​Exercising the option to opt for alternative tax regime under section 115BAB(1) by a domestic company (if due date of submission of first return of income is October 31, 2026)

​Furnishing of details of attribution of capital gain taxable under section 45(4) to the capital asset remaining with the firm, AOP or BOI after reconstitution (if the firm, AOP or BOI is required to furnish return of income by October 31, 2026)

​Furnishing of the audit report by a trust or institution registered under section 12AB or approved under Section 10(23C)(iv)/(v)/(vi)/(via)

​Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

​Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

​Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

​Furnishing audit report in Form 3AE to be furnished for the first year in which deduction is claimed under section 35D for the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

​Furnishing of statement containing the particulars of expenditures specified under section 35D(2)(a) (if the assessee is required to submit return of income by November 30, 2026)

​Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

​Furnishing report relating to computation of capital gains in case of slump sale during the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026

​Furnishing of report of a Chartered Accountant in Form No. 10CCF certifying that the amount of deduction has been correctly claimed during the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)​

​Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

​Furnishing report under section 115JB for computing the book profits of the company during the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

​Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2026)

​Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2025-26 (if the assessee is required to submit return of income on November 30, 2025)

​Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by November 30, 2026)

​Furnishing of certificate issued by Chartered Accountant certifying annual statement of exempt income of specified fund, being a category-III AIF, under section 10(23FF) (if assessee is required to submit return of income by November 30, 2026)

Compliance Certificatein relation to share transfer facility -Half-Yearly

All Listed Entities

Certificate related to timelly issue of Share Certificate -Half-Yearly

All Listed Entities

Quarterly return

Non-deposit taking NBFCs with asset size of Rs 50 crore and above but less than Rs 100 crore

Form MSME-1

All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises.

SEZ - MPR

Entities Located in SEZ

​​Due date for deposit of Tax deducted/collected for the month of October, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of challan

​Uploading of declarations received in Form 27C from the buyer in the month of October, 2026

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

Half Yearly return

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2026

​Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of September, 2026

Submission of Deviations or Variations -Quarterly

All Listed Entities

Financial Results -Quarterly

All Listed Entities

​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2026

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2026 has been paid without the production of a challan

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October, 2026

​Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of October, 2026

PF Payment for the Previous Month

ESIC Payment for the Previous Month

PT returns for the Month

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

MGT-7- To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company.

All Companies

MGT-8-File along with MGT-7

companies with share capital of INR 10 crore or more or turnover of INR 50

PAS-6 (Filed half-yearly) For the period of April’26 – September’26

All unlisted public companies in accordance with Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014. All private companies (excluding small companies), following the introduction of Rule 9B, which mandated dematerialization of shares for these entities. A "small company" is defined by specific thresholds of paid-up capital and turnover, and generally excludes holding/subsidiary companies or Section 8 companies. Section 8 companies with share capital (both public and private, unless they meet other exemption criteria).

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of October, 2026

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of October, 2026

​Return of income for the assessment year 2026-27 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

​Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2025-26

Submission of Form 49C by LO

Filing of ITR of taxpayers who are required to furnish TP report (including partners of such firm)

TP- Master file Form 3CEAA

Safe Harbour Form 3CEFA FY 2024-25

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

SEZ - MPR

Entities Located in SEZ

Equalisation Levy In case of specified digital services

NBS - 6 - Monthly

Deposit Taking NBFC's

Monthly Return on Important Financial Parameters

NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above

ECB 2 Return

Borrowers having External Commercial Borrowings

GSTR-7

persons who are required to deduct TDS under GST

GSTR-8

E-commerce Operators (ECOs) who are liable to collect TCS under GST

GST SRM-II

Monthly return - Special Procedure for taxpayers engaged in manufacturing pan masala or tobacco products

ALM -NBS-ALM1- Monthly

NBFC-ND-SI

STPI - SERF

Entities Located in Software Technology Parks of India for IT/ITES companies engaged in service exports

SEZ - SERF

Entities Located in SEZ for IT/ITES companies engaged in service exports

GSTR-1

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-1 / IFF

All the Tax payers Registered under GST who are opting for Quarterly returns Monthly Payment Scheme

GSTR-5

Non Resident Tax Payers Regitsred Under GST

GSTR-6

Tax Payer registered as an Input Service Distributor (ISD)

Uploading of declarations received in Form 27C from the buyer in the month of November, 2026

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2026 has been paid without the production of a challan

Third instalment of advance tax for the assessment year 2027-28

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2026

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2026

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2026

Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 2026

Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of October, 2026

PF Payment for the Previous Month

ESIC Payment for the Previous Month

PT returns for the Month

NBS - 4B - Monthly

NBFCs-Deposit Taking, NBFC – NDSIs (having Asset Size > ₹500 crore), Multiple NBFCs in the same group whose asset size together is of ₹500 crore & above, NBFC-Factors & NBFC- Core Investment Companies (CICs) & NBFC-NDs having asset size between ₹100 crore and ₹500 crore. Return not to be filed by NBFC-NOFHCs

GSTR-3B

All the Tax payers Registered under GST Except Taxpayers opting for Quarterly returns Monthly Payment Scheme

GSTR-5A

Online Information and Database Access or Retrieval Services (OIDAR) provider under GST.

Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of November, 2026

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2026

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2026

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2026

Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2025 to December 31, 2025) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of November, 2026

STPI - SOFTEX

Entities Located in Software Technology Parks of India exporting software/IT services electronically

SEZ - SOFTEX

Entities Located in SEZ exporting software/IT services electronically

GSTR-9/9C

Annually by Taxpayer whose Turnover Exceeds The Threshold of 2Cr/5Cr respectively

Filing of belated/revised return of income for the assessment year 2026-27 for all assessee (provided assessment has not been completed before December 31, 2026)

NBS - 10 - Annual

All NBFC's

FC-3

Annual accounts along with the list of all principal places of business in India established by a foreign company (Applicable on every Branch, Liaison, and Project Office)

Annual Performance Report

An Indian Party (IP) / Resident Individual (RI) which has made an Overseas Direct Investment (ODI) has to submit an Annual Performance Report (APR) in Form ODI Part II to the AD bank in respect of each Joint Venture (JV) / Wholly Owned Subsidiary (WOS) outside India.

SEZ - APR

Entities Located in SEZ