CA Compliance Calendar India 2025-26: All Due Dates

If you run a CA practice, the financial year is really a sequence of recurring deadlines. For FY 2025-26 (assessment year 2026-27) the dates you cannot afford to miss are GSTR-1 and GSTR-3B each month, the four advance-tax instalments, the tax-audit report by 30 September 2026, audit-case ITRs by 31 October 2026, and the cluster of ROC filings that follow the AGM. This page puts every major GST, income tax, TDS and ROC/MCA due date in one place, grouped by law, with the exact form names.

One standing caveat before the tables: always confirm a date near the deadline — extensions are common. CBDT, CBIC and MCA routinely push dates through circulars, often at the last minute when a portal is overloaded. Use this calendar to plan your workload, not as a substitute for checking the official notification in the final week.

A quick word on how to read what follows. Each section is grouped by the law it sits under, with the exact form name in the table so you can match it to the work in your office. Where a due date is counted as a number of days from an event rather than a fixed calendar date — as several ROC forms are — the section says so. And where the recent extension pattern matters, the date is flagged for you to verify. The goal is a single page you can scan at the start of a quarter to see what is coming.

GST due dates

GST is the most repetitive part of the calendar because most returns are monthly or quarterly. The table below covers the common returns. For QRMP filers, GSTR-3B states are split into two groups: Category X (the southern and western states and most UTs) file by the 22nd, and Category Y (the northern, eastern and central states) file by the 24th.

Return / form	What it is	Frequency	Due date
GSTR-1	Outward supplies	Monthly	11th of next month
GSTR-1 (QRMP)	Outward supplies	Quarterly	13th of month after quarter
IFF	Invoice Furnishing Facility (QRMP)	Monthly (M1, M2)	13th of next month
GSTR-3B	Summary return & tax payment	Monthly	20th of next month
GSTR-3B (QRMP)	Summary return & tax payment	Quarterly	22nd (Category X) / 24th (Category Y)
PMT-06	Monthly tax payment under QRMP	Monthly (M1, M2)	25th of next month
CMP-08	Composition tax payment	Quarterly	18th of month after quarter
GSTR-4	Composition annual return	Annual	30 June
GSTR-7	TDS under GST	Monthly	10th of next month
GSTR-8	TCS by e-commerce operators	Monthly	10th of next month
GSTR-9	Annual return	Annual	31 December
GSTR-9C	Reconciliation statement	Annual	31 December

A few practical notes. GSTR-9 is required where aggregate turnover exceeds ₹2 crore, and GSTR-9C (the self-certified reconciliation) kicks in above ₹5 crore — so a mid-sized client can need one but not the other, and it is worth tagging each client with the right annual obligation well before December. The GSTR-1 to GSTR-3B sequence matters too: file GSTR-1 first so your buyers’ input tax credit flows correctly, and only then move to the 3B and the cash payment.

The QRMP scheme is where most small-firm confusion comes from. A client opting for quarterly returns still pays tax monthly through PMT-06 by the 25th for the first two months of the quarter, and can push invoices to large buyers via the IFF by the 13th so their credit is not held up. The actual GSTR-3B then lands on the 22nd or 24th of the month after the quarter, depending on the state category. Composition dealers run on their own track entirely — CMP-08 every quarter by the 18th and GSTR-4 once a year by 30 June. Always confirm a date near the deadline, since GST extensions are common.

For a deeper month-by-month breakdown including QRMP mechanics, see our GST return due dates guide for 2026.

Income tax due dates

This is where extensions are most frequent, so read the table as the base position. The most important fixed point is the tax-audit report on 30 September 2026, which gates the audit-case ITR on 31 October 2026.

Filing	Form / section	Applies to	Due date
ITR (non-audit)	ITR-1 / ITR-2	Salaried, simple cases	31 July 2026
ITR (non-audit)	ITR-3 / ITR-4	Business / professional, non-audit	~31 August 2026 (verify — base date 31 July)
ITR (audit cases)	—	Where accounts are audited	31 October 2026
Tax-audit report	3CA/3CB + 3CD (sec 44AB)	Audit cases	30 September 2026
Transfer pricing report	Form 3CEB	International / specified domestic transactions	30 November 2026
Belated / revised return	—	Anyone correcting or late-filing	31 December 2026

Two flags worth calling out. The ITR-3/ITR-4 non-audit date of around 31 August 2026 reflects the recent pattern of short extensions; the statutory base date is 31 July, so treat 31 August as something to verify rather than bank on. And the belated/revised window closes 31 December 2026 — this is a genuinely hard wall, because after it you generally cannot revise the return for that year. Always confirm a date near the deadline, since income-tax extensions are common.

We track the income-tax timeline in more detail, including which ITR form applies to which client, in our income tax due dates for AY 2026-27.

TDS due dates

TDS has two rhythms: a monthly payment of tax deducted, and a quarterly return. Missing the payment date triggers interest, and missing the return date triggers a late fee per day, so both matter.

Item	Form	Period	Due date
TDS payment	Challan	Most months	7th of next month
TDS payment (March)	Challan	March deductions	30 April
TDS return — Q1	24Q / 26Q / 27Q	Apr–Jun	31 July
TDS return — Q2	24Q / 26Q / 27Q	Jul–Sep	31 October
TDS return — Q3	24Q / 26Q / 27Q	Oct–Dec	31 January
TDS return — Q4	24Q / 26Q / 27Q	Jan–Mar	31 May
Form 16 (salary TDS certificate)	Form 16	Annual	15 June

A quick reminder on the forms: 24Q is for salary TDS, 26Q for resident non-salary payments, and 27Q for payments to non-residents. The Form 16 date of 15 June is the one your salaried clients chase you about every year, so it is worth scheduling early. Note the two odd-looking dates that trip people up: the March TDS payment gets an extra three weeks to 30 April, and the Q4 return runs all the way to 31 May, which is why the start of the new financial year is busier on the TDS side than the calendar suggests. Always confirm a date near the deadline, since extensions are common.

ROC and MCA due dates

The ROC calendar hangs off the AGM, which for a 31 March year-end is due by 30 September 2026. Several forms are then counted as a number of days from the AGM rather than a fixed calendar date, so the figures below assume an AGM held on the last permissible day.

Form	What it covers	Entity	Due date
AOC-4	Financial statements	Company	~30 October 2026 (within 30 days of AGM)
MGT-7 / MGT-7A	Annual return	Company / small company & OPC	~29 November 2026 (within 60 days of AGM)
DIR-3 KYC	Director KYC	Every DIN holder	30 September
ADT-1	Auditor appointment	Company	Within 15 days of AGM
DPT-3	Return of deposits	Company	30 June
MSME-1	Outstanding dues to MSMEs	Company	30 April & 31 October (half-yearly)
Form 11	LLP annual return	LLP	30 May
Form 8	LLP statement of accounts & solvency	LLP	30 October

Two things bite practitioners here. First, DIR-3 KYC missed by 30 September 2026 deactivates the director’s DIN and costs a flat ₹5,000 to reactivate — and a deactivated DIN blocks every other filing for that director until it is fixed. Second, late filing on most ROC/MCA forms is ₹100 per day per form with no cap, so a form forgotten for a few months becomes a serious bill. Always confirm a date near the deadline, since MCA extensions are common.

For the full company-and-LLP sequence with the AGM-linked maths spelled out, see our ROC and MCA compliance calendar for 2025-26.

Advance tax

Advance tax applies where the total tax liability for the year is ₹10,000 or more after TDS. It is paid in four instalments, each as a cumulative percentage of the year’s estimated liability — so the September instalment, for example, must bring the total paid to 45%, not add another 45%.

Instalment	Due date	Cumulative tax payable
First	15 June	15%
Second	15 September	45%
Third	15 December	75%
Fourth	15 March	100%

Underpaying an instalment attracts interest under sections 234B and 234C, so the practical job is forecasting each client’s income before the 15th of these four months. That forecasting is the hard part: for a business client you are estimating a full year’s profit partway through it, and a missed June instalment quietly accrues interest for the rest of the year. Presumptive-tax clients under 44AD/44ADA are a useful exception: they can pay their entire advance tax in a single shot by 15 March, which removes three of the four reminders from your list for those clients. Always confirm a date near the deadline, since extensions are common.

How to never miss a due date

A calendar on the wall does not scale once you have more than a handful of clients, because the same date means different work for each one — one client needs a GSTR-3B, another a 3CB, another a DIR-3 KYC. The fix is a system that maps every deadline to the specific clients it applies to and chases the work automatically.

Most modern CA practice management tools do exactly this. A good one will:

• Track GST, income tax, TDS and ROC deadlines per client, not just as generic dates.
• Send staff reminders and client follow-ups before each due date.
• Show a single dashboard of what is pending, in progress and filed across the whole firm.
• Let you reassign and monitor work so nothing slips when someone is on leave.

QwikCA is our top-rated pick, built around this exact compliance-tracking workflow, with client and staff mobile apps and GST/ITR/TDS automation, and now used by 2,000+ firms and 5,000+ active users. As a newer platform the surest test is its free trial against your own workload — our QwikCA vs Vider ATOM comparison is a useful starting point if you want a side-by-side. You can also see how the field stacks up in our rankings, browse more compliance coverage, or start from the homepage to find the right tool for your firm’s size.

Whatever you use, the principle is the same: turn this calendar into a per-client task list, and let the software do the remembering. Just keep verifying the exact dates near each deadline — government extensions remain common.