India Tax Compliance Calendar 2026: GST, TDS, ITR & Advance Tax Due Dates

Indian SMBs juggle nine recurring statutory filings every year — three monthly GST returns, quarterly TDS/TCS, advance tax, ITR, audit reports, GSTR-9/9C, and Form 26AS reconciliation. Miss one and the penalty starts compounding at ₹200/day or more. This post is a single working calendar from May 2026 through March 2027, with the legal basis for each due date.

Print it, pin it, calendar-block it. Today is 15 May 2026 — the first hard deadline is in 16 days.

What's the closest hard deadline?

Q4 FY 2025-26 TDS/TCS statements (Forms 24Q, 26Q, 27Q, 27EQ) covering January-March 2026 are due 31 May 2026. Section 234E charges ₹200/day until filed (OnlineTDS, 2026). Form 16 (salary TDS certificate) and Form 16A (non-salary) must be issued by 15 June 2026.

Right after that: GSTR-1 for May 2026 is due 11 June 2026, advance tax Q1 instalment (15% of FY 2026-27 estimated liability) is due 15 June 2026, and GSTR-3B for May is due 20 June 2026 (Business Today, 2026).

What's the full GST monthly calendar?

Monthly GST filers have a four-date routine each cycle. QRMP filers (turnover below ₹5 cr) have a different schedule.

QRMP-filer GSTR-3B due dates split state-wise — 22nd for one group of states/UTs, 24th for the other. Check your state allocation under Rule 61(6) of the CGST Rules. PMT-06 challan for monthly tax payment is due 25th in months 1 and 2 of the quarter.

What's the income-tax calendar from May 2026 onward?

The income-tax year flows in five waves: Q4 TDS return + Form 16, ITR filing, advance tax, audit report + audit-case ITR, then the next year's TDS/advance tax cycle starts. Treat each wave as a non-negotiable two-week sprint.

What's the GSTR-9 / GSTR-9C deadline for FY 2025-26?

GSTR-9 (annual return) and GSTR-9C (reconciliation statement with audited financials) for FY 2025-26 are due 31 December 2026. Late fee for GSTR-9 is ₹200 per day under Section 47(2), capped at 0.25% of turnover in the state/UT (IndiaFilings, 2026).

GSTR-9C is mandatory if your aggregate turnover crosses ₹5 crore in the financial year. For turnover ₹2-5 crore, only GSTR-9 applies. Below ₹2 crore, GSTR-9 is optional but recommended for clean books.

Most SMBs treat GSTR-9 as a December scramble. The cleaner approach is to start the GSTR-9 working sheet in October, immediately after the half-year close, and reconcile each month's GSTR-3B vs books in batches of three. By December you only have Q3 + Q4 to align.

What about advance tax — who owes it?

Any taxpayer with estimated tax liability above ₹10,000 (after TDS) for FY 2026-27 must pay advance tax in four instalments: 15% by 15 June, cumulative 45% by 15 September, cumulative 75% by 15 December, full 100% by 15 March 2027 (ClearTax, 2026).

Salaried taxpayers usually have advance tax covered through payroll TDS. Freelancers, business owners, and capital-gains-heavy filers must self-deposit. Section 234B (interest at 1% per month on shortfall) kicks in if you under-pay.

For freelancer-specific cash flow planning, see our do freelancers need GST guide and the advance-tax planning notes inside.

What are the penalties for missing each deadline?

Each filing has its own late-fee section. Stacking penalties is common — late TDS return attracts Section 234E (₹200/day), late ITR triggers Section 234F (up to ₹5,000), late GST return triggers Section 47 (₹50/day for nil return, ₹100/day for others), and missed advance tax triggers Sections 234B/234C interest.

How can you automate these reminders?

Three options. First, your accounting tool — Tally, Zoho Books, Marg, Busy — all have built-in compliance calendars. Second, Google Calendar with recurring events tagged to PAN and GSTIN. Third, a workflow tool (Zapier/Make/n8n) that pulls the filing dates from the GST portal and pushes to Slack or WhatsApp.

In our compliance work, the calendar plus a 7-day-before WhatsApp reminder to the founder and 2-day-before reminder to the bookkeeper removes 90% of late-filing penalties. The reminder must be on a phone, not email. Founders don't read email on weekends.

For a full automation walkthrough, see our automate GST reminders in India guide.

Frequently asked questions

When is the Q4 TDS return for FY 2025-26 due?

31 May 2026. Forms 24Q, 26Q, 27Q, and 27EQ covering January-March 2026 transactions. Late filing attracts ₹200 per day under Section 234E until the return is filed, regardless of the tax already paid (OnlineTDS, 2026).

When is the ITR filing deadline for FY 2025-26?

31 July 2026 for non-audit individuals and salaried taxpayers. 31 August 2026 for ITR-3/ITR-4 non-audit business cases. 31 October 2026 for tax-audit cases. 30 November 2026 for transfer- pricing cases. Late filing attracts up to ₹5,000 under Section 234F.

When is GSTR-9 for FY 2025-26 due?

31 December 2026 for both GSTR-9 and GSTR-9C. Late fee is ₹200/day under Section 47(2), capped at 0.25% of the taxpayer's turnover in the state/UT. GSTR-9C requires turnover above ₹5 crore in the financial year.

What is the advance tax schedule for FY 2026-27?

Four instalments: 15% by 15 June 2026, cumulative 45% by 15 September 2026, cumulative 75% by 15 December 2026, full 100% by 15 March 2027. Section 234B/234C interest at 1% per month applies on shortfall (ClearTax, 2026).

What is the QRMP scheme and how does it affect due dates?

QRMP (Quarterly Return Monthly Payment) is for taxpayers with turnover up to ₹5 crore in the previous year. They file GSTR-1 and GSTR-3B quarterly but pay tax via PMT-06 monthly (25th of next month). GSTR-3B due 22nd or 24th of the month after quarter end, by state.

What should you do this week?

Three actions. Block 31 May, 15 June, and 11 June on your calendar. Pull your Q4 TDS working sheets and Form 16 list — generate Form 16 by 15 June. Set a 30-minute weekly review slot every Monday for the rest of 2026.

Want a team that handles the whole calendar — GST returns, TDS, ITR, audit? See our monthly GST filing, ITR filing, and GSTR-9 service. Or get in touch via the contact page.