Updated for FY 2025-26 & AY 2026-27
CA Compliance Calendar 2026-27: Due Dates & Filing Tracker
Complete statutory due dates across GST, Income Tax, TDS, and MCA/ROC. Track mandatory filing timelines, avoid Section 234 interest penalties, and streamline your firm’s monthly work allocation.
| Category | Compliance Form / Return | Mandatory Due Date | Target Applicability | Statutory Penalty / Consequence |
|---|---|---|---|---|
| GST | GSTR-1 (Monthly) Monthly Return | 11th of every month | Registered taxpayers with turnover > ₹5 Crores or monthly filers | ₹50/day late fee (₹20/day for Nil return) up to ₹5,000 under Section 47 |
| GST | IFF (Invoice Furnishing Facility) QRMP Scheme (M1 & M2) | 13th of every month | Quarterly filers opting for B2B invoice upload for credit pass-through | Buyers cannot claim ITC in GSTR-2B if invoices are missed |
| GST | GSTR-3B (Monthly) Monthly Summary & Tax Payment | 20th of every month | Regular taxpayers with aggregate turnover > ₹5 Crores | 18% p.a. interest on net tax liability under Section 50 + late fee |
| GST | GSTR-3B (QRMP - Category 1) Quarterly Return | 22nd of month following quarter | States: Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, etc. | Interest on delayed net tax and blocked e-way bill generation |
| GST | GSTR-3B (QRMP - Category 2) Quarterly Return | 24th of month following quarter | States: HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, WB, etc. | Late fee and interest under Section 50 |
| GST | GSTR-9 & GSTR-9C Annual Return & Reconciliation | 31st December following FY | GSTR-9: Turnover > ₹2 Cr | GSTR-9C Self-Certified: Turnover > ₹5 Cr | Late fee of 0.04% of turnover in state subject to maximum limits |
| Income Tax | Advance Tax - Q1 (15%) AY 2026-27 (Q1) | 15th June | All corporate and non-corporate assessees with estimated tax liability ≥ ₹10,000 | Mandatory interest @ 1% per month under Section 234C on shortfall |
| Income Tax | Advance Tax - Q2 (45%) AY 2026-27 (Q2) | 15th September | Cumulative 45% of estimated tax payable for all liable assessees | Interest penalty under Section 234C |
| Income Tax | Advance Tax - Q3 (75%) AY 2026-27 (Q3) | 15th December | Cumulative 75% of estimated tax liability | Interest penalty under Section 234C |
| Income Tax | Advance Tax - Q4 (100%) AY 2026-27 (Q4) | 15th March | 100% of tax liability (presumptive taxation Sec 44AD/ADA filers pay all by 15th Mar) | Cumulative interest under Section 234B & 234C |
| Income Tax | ITR Filing (Non-Audit Cases) Previous Financial Year | 31st July | Individuals, HUFs, partnerships not subject to tax audit | Late fee up to ₹5,000 under Section 234F + loss of carry-forward benefits |
| Income Tax | Tax Audit Report (Form 3CA/3CB-3CD) Previous Financial Year | 30th September | Businesses turnover > ₹1 Cr (or ₹10 Cr if cash < 5%) & Professionals > ₹50L/₹75L | Penalty of 0.5% of turnover up to ₹1,50,000 under Section 271B |
| Income Tax | Corporate & Audit ITR Filing Previous Financial Year | 31st October | Companies, firms, and assessees subject to tax audit | Interest under Section 234A and penalties under Section 234F |
| Income Tax | Transfer Pricing Report (Form 3CEB) Previous Financial Year | 31st October | Assessees entering international or specified domestic transactions | Penalty of ₹1,00,000 under Section 271BA |
| TDS | Challan ITNS 281 (Monthly Deposit) Monthly Deduction | 7th of following month (30th April for March) | All deductors deducting TDS/TCS under Chapter XVII-B | 1.5% per month interest under Section 201(1A) from deduction date |
| TDS | Form 24Q / 26Q / 27Q (Q1 Return) Quarter 1 (April - June) | 31st July | Salary (24Q), Non-Salary (26Q), Non-Resident (27Q) | ₹200/day late filing fee under Section 234E + penalty up to ₹1 Lakh (Sec 271H) |
| TDS | Form 24Q / 26Q / 27Q (Q2 Return) Quarter 2 (July - September) | 31st October | Salary, vendor payments, contractor TDS deductions | Section 234E late fee of ₹200 per day |
| TDS | Form 24Q / 26Q / 27Q (Q3 Return) Quarter 3 (October - December) | 31st January | Quarterly deductor compliance | Section 234E late fee and delayed Form 16A issuance |
| TDS | Form 24Q / 26Q / 27Q (Q4 Return) Quarter 4 (January - March) | 31st May | Year-end reconciliation return | ₹200/day late fee + delay in employee Form 16 Part A generation |
| ROC / MCA | Form DPT-3 (Return of Deposits) Annual Filing | 30th June | All companies (excluding government companies) receiving loans or deposits | Heavy penal provisions under Companies Act Section 73 & Rule 21 |
| ROC / MCA | DIR-3 KYC (Director KYC Web/e-Form) Annual Verification | 30th September | Every person holding a Director Identification Number (DIN) | DIN deactivation + ₹5,000 late filing fee per director |
| ROC / MCA | Form AOC-4 (Financial Statements) Annual Accounts Filing | Within 30 days of AGM (usually 29th/30th October) | All incorporated private & public companies | ₹100 per day additional fee without ceiling |
| ROC / MCA | Form MGT-7 / MGT-7A (Annual Return) Annual Return Filing | Within 60 days of AGM (usually 29th/30th November) | MGT-7A for OPCs & Small Companies | MGT-7 for others | ₹100 per day additional fee + director liability |
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Frequently Asked Questions on CA Compliance Calendars
What is the penalty for filing GSTR-3B after the 20th?
Under Section 47 of the CGST Act, late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, or ₹20 per day for Nil returns, subject to a maximum cap. Additionally, mandatory interest at 18% p.a. is calculated on the net cash liability under Section 50.
What happens if an assessee misses the 15th June Advance Tax installment?
If the advance tax paid by 15th June is less than 12% of the advance tax payable (against the 15% threshold), the assessee is liable to pay simple interest at 1% per month for three months on the shortfall under Section 234C of the Income Tax Act.
How does CAfirmOS track multi-state GST filing deadlines?
CAfirmOS groups your clients by GST state jurisdiction and QRMP category. It automatically tags filers in Category 1 (22nd) versus Category 2 (24th), assigning separate article assistant task boards with proactive deadline notifications.