Interactive CalendarFY 2026-27 (AY 2027-28)

Indian Statutory Tax Compliance Calendar

Filter upcoming statutory deadlines across Direct Tax (ITR, Advance Tax), Indirect Tax (GSTR-1, GSTR-3B), Withholding Tax (Form 24Q, 26Q), and Startup/MCA regulations.

INDIVIDUALAnnual • Provision: Filing of Return of Income, Income-tax Act, 2025

Income Tax Return (ITR) Filing — Non-Audit Individuals & Salaried

Due: 31st JulyAnnual (for preceding Tax Year)

Statutory due date for salaried individuals, freelancers, and non-audit HUFs to e-file annual returns on incometax.gov.in.

Penalty: Late fee ₹5,000 (₹1,000 if total income <= ₹5 Lakh) + 1% per month interest u/s 234A equivalent.

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INDIVIDUALQuarterly • Provision: Advance Tax Liability & Payment Schedule, Income-tax Act, 2025

Advance Tax Installment 1 (15%)

Due: 15th JuneQuarter 1 (April – June)

Mandatory first advance tax installment for all taxpayers whose estimated annual tax liability exceeds ₹10,000.

Penalty: 1% per month interest u/s 234C equivalent for deferment of advance tax.

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INDIVIDUALQuarterly • Provision: Advance Tax Liability & Payment Schedule, Income-tax Act, 2025

Advance Tax Installment 2 (45%)

Due: 15th SeptemberQuarter 2 (July – September)

Cumulative payment of at least 45% of estimated advance tax liability.

Penalty: 1% per month interest u/s 234C equivalent.

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INDIVIDUALQuarterly • Provision: Advance Tax Liability & Payment Schedule, Income-tax Act, 2025

Advance Tax Installment 3 (75%)

Due: 15th DecemberQuarter 3 (October – December)

Cumulative payment of at least 75% of estimated advance tax liability.

Penalty: 1% per month interest u/s 234C equivalent.

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INDIVIDUALQuarterly • Provision: Advance Tax Liability & Payment Schedule, Income-tax Act, 2025

Advance Tax Final Installment (100%)

Due: 15th MarchQuarter 4 (January – March)

100% of estimated annual advance tax must be paid by 15th March.

Penalty: 1% per month interest u/s 234B & 234C equivalent.

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GSTMonthly • Provision: Section 37, CGST Act, 2017

GSTR-1 Monthly Return (Outward Supplies)

Due: 11th of every monthMonthly (Preceding Month)

Filing of B2B invoices, B2C supplies, debit/credit notes, and exports for normal monthly taxpayers.

Penalty: Late fee of ₹50/day (₹20/day for Nil return) + auto-blocking of GSTR-3B.

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GSTMonthly • Provision: Section 39, CGST Act, 2017

GSTR-3B Monthly Summary & Tax Payment

Due: 20th of every monthMonthly (Preceding Month)

Summary return for outward liability, ITC claims (matched with GSTR-2B), and monthly tax settlement.

Penalty: Late fee ₹50/day + 18% p.a. interest on net cash tax liability u/s 50.

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TDSMonthly • Provision: Deposit of Tax Deducted at Source, Income-tax Act, 2025

Monthly TDS / TCS Challan Deposit

Due: 7th of every monthMonthly (Preceding Month)

Deposit of all TDS deducted across salaries, contractor fees, professional fees, and rent.

Penalty: 1.5% per month interest for delay in deposit u/s 201(1A) equivalent.

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TDSQuarterly • Provision: Filing of Quarterly TDS Statements, Income-tax Act, 2025

Quarterly TDS Return Filing (Form 24Q / 26Q) — Q1

Due: 31st JulyQuarter 1 (April – June)

Submission of salary and non-salary quarterly withholding statements to TRACES.

Penalty: Late fee ₹200 per day u/s 234E equivalent + penalty up to ₹1,00,000 u/s 271H.

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BUSINESSAnnual • Provision: Compulsory Audit of Accounts, Income-tax Act, 2025

Tax Audit Report Submission (Form 3CA/3CB/3CD)

Due: 30th SeptemberAnnual

CA-certified Tax Audit Report for businesses with turnover exceeding ₹10 Crore (or ₹1 Crore cash) and professionals >₹50 Lakh.

Penalty: 0.5% of turnover or ₹1,50,000, whichever is less, u/s 271B equivalent.

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BUSINESSAnnual • Provision: Return of Income for Audit Entities, Income-tax Act, 2025

Income Tax Return (ITR) Filing — Corporate & Tax Audit Entities

Due: 31st OctoberAnnual

Mandatory e-filing of ITR-6 for companies and ITR-3/5/7 for audit-liable entities.

Penalty: Late fee ₹5,000 + 1% monthly interest u/s 234A.

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