Statutory Update & Filing Notice
With continuous automation and real-time reconciliation across GSTN portals, Income Tax e-filing 3.0, and MCA-21 Version 3, statutory deadlines require proactive monthly discipline. Late filings attract mandatory late fees (u/s 234E & 234F of Income Tax, Section 47 of CGST Act), disqualification of directors, and loss of Input Tax Credit (ITC).
April 2026
Q1 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07APR |
Income Tax | Challan 281 |
Deposit of Tax Deducted at Source (TDS) and TCS collected for the month of March (unless governed by extended 30-April timeline for specified sections). | Direct Tax |
11APR |
GST Act | GSTR-1 |
Filing of outward supplies details for regular taxpayers with turnover > ₹5 Cr or monthly filers for March. | GST |
13APR |
GST Act | IFF / GSTR-6 |
Invoice Furnishing Facility (IFF) for QRMP taxpayers & monthly return for Input Service Distributors (ISD). | GST |
15APR |
EPF & ESIC | ECR Challan |
Remittance of Employee Provident Fund (PF) and ESIC monthly contributions for the preceding month. | Labor & PF |
18APR |
GST Act | CMP-08 |
Quarterly statement-cum-challan for tax payment by composition taxpayers for Q4 (Jan-Mar). | GST |
20APR |
GST Act | GSTR-3B |
Monthly summary return & tax liability discharge for regular monthly taxpayers for March. | GST |
22/24APR |
GST Act | GSTR-3B QRMP |
Quarterly return under QRMP scheme for Q4 (Category 1 States: 22nd; Category 2 States: 24th). | GST |
30APR |
Companies Act | MSME-1 |
Half-yearly return for reporting outstanding dues to Micro and Small Enterprises exceeding 45 days (Oct-Mar). | MCA / ROC |
30APR |
Income Tax | Challan 281 |
Deposit of TDS deducted u/s 194-IA (Property), 194-IB (Rent), 194M (Contractors) for the month of March. | Direct Tax |
May 2026
Q1 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07MAY |
Income Tax | Challan 281 |
Deposit of TDS/TCS deducted/collected for the month of April. | Direct Tax |
11MAY |
GST Act | GSTR-1 |
Monthly filing of outward supplies for April (Regular monthly taxpayers). | GST |
15MAY |
EPF & ESIC | Monthly Challan |
Remittance of PF and ESIC monthly contributions for April. | Labor & PF |
15MAY |
Income Tax | Form 27EQ |
Quarterly statement of Tax Collected at Source (TCS) for Q4 (Jan-Mar). | Direct Tax |
20MAY |
GST Act | GSTR-3B |
Monthly summary return and tax payment for April. | GST |
30MAY |
LLP Act | Form 11 |
Annual Return of Limited Liability Partnerships (LLP) for the financial year ending 31st March. | MCA / ROC |
31MAY |
Income Tax | Form 24Q / 26Q |
Quarterly TDS return statement for Q4 (Salaries: 24Q; Non-salaries: 26Q; Non-resident: 27Q). | Direct Tax |
June 2026
Q1 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07JUN |
Income Tax | Challan 281 |
Deposit of TDS/TCS deducted/collected for the month of May. | Direct Tax |
11JUN |
GST Act | GSTR-1 |
Monthly filing of outward supplies for May. | GST |
15JUN |
EPF & ESIC | Monthly Challan |
Remittance of PF and ESIC monthly contributions for May. | Labor & PF |
15JUN |
Income Tax | Advance Tax |
1st Installment of Advance Tax (15%) for Corporate and Non-corporate taxpayers for FY 2026-27. | Direct Tax |
20JUN |
GST Act | GSTR-3B |
Monthly summary return and tax payment for May. | GST |
30JUN |
Companies Act | Form DPT-3 |
Annual return of deposits or transactions not considered as deposits for companies. | MCA / ROC |
July 2026
Q2 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07JUL |
Income Tax | Challan 281 |
Deposit of TDS/TCS for June. | Direct Tax |
11JUL |
GST Act | GSTR-1 |
Monthly filing of outward supplies for June. | GST |
15JUL |
Income Tax | Form 27EQ |
Quarterly statement of TCS for Q1 (Apr-Jun). | Direct Tax |
15JUL |
EPF & ESIC | Monthly Challan |
Remittance of PF & ESIC monthly contributions for June. | Labor & PF |
18JUL |
GST Act | CMP-08 |
Quarterly challan-cum-statement for Composition taxpayers for Q1 (Apr-Jun). | GST |
20JUL |
GST Act | GSTR-3B |
Monthly return and tax payment for June. | GST |
22/24JUL |
GST Act | GSTR-3B QRMP |
Quarterly GSTR-3B return for Q1 (Apr-Jun) for QRMP scheme filers. | GST |
31JUL |
Income Tax | ITR 1 to 4 |
Income Tax Return (ITR) Filing for Non-Tax Audit Assessees (Individuals, HUF, non-audit firms). | Direct Tax |
31JUL |
Income Tax | Form 24Q / 26Q |
Quarterly TDS statement filing for Q1 (Apr-Jun). | Direct Tax |
August 2026
Q2 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07AUG |
Income Tax | Challan 281 |
Deposit of TDS/TCS for July. | Direct Tax |
11AUG |
GST Act | GSTR-1 |
Monthly filing of outward supplies for July. | GST |
15AUG |
EPF & ESIC | Monthly Challan |
Remittance of PF & ESIC monthly contributions for July. | Labor & PF |
20AUG |
GST Act | GSTR-3B |
Monthly summary return & tax payment for July. | GST |
September 2026
Q2 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07SEP |
Income Tax | Challan 281 |
Deposit of TDS/TCS for August. | Direct Tax |
11SEP |
GST Act | GSTR-1 |
Monthly filing of outward supplies for August. | GST |
15SEP |
Income Tax | Advance Tax |
2nd Installment of Advance Tax (45% cumulative) for FY 2026-27. | Direct Tax |
15SEP |
EPF & ESIC | Monthly Challan |
Remittance of PF & ESIC monthly contributions for August. | Labor & PF |
20SEP |
GST Act | GSTR-3B |
Monthly summary return & tax payment for August. | GST |
30SEP |
Income Tax | Tax Audit Report |
Tax Audit Report Filing u/s 44AB (Form 3CA/3CB-3CD) for FY 2025-26 (AY 2026-27). | Direct Tax |
30SEP |
Companies Act | DIR-3 KYC |
Mandatory Annual KYC filing for all Director Identification Number (DIN) holders. | MCA / ROC |
30SEP |
Companies Act | AGM Holding |
Holding of Annual General Meeting (AGM) by companies for the financial year ended 31st March. | MCA / ROC |
October 2026
Q3 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07OCT |
Income Tax | Challan 281 |
Deposit of TDS/TCS for September. | Direct Tax |
11OCT |
GST Act | GSTR-1 |
Monthly filing of outward supplies for September. | GST |
15OCT |
Income Tax | Form 27EQ |
Quarterly statement of TCS for Q2 (Jul-Sep). | Direct Tax |
15OCT |
EPF & ESIC | Monthly Challan |
Remittance of PF & ESIC contributions for September. | Labor & PF |
18OCT |
GST Act | CMP-08 |
Quarterly challan-cum-statement for Composition taxpayers for Q2. | GST |
20OCT |
GST Act | GSTR-3B |
Monthly return and tax payment for September. | GST |
22/24OCT |
GST Act | GSTR-3B QRMP |
Quarterly return under QRMP scheme for Q2 (Jul-Sep). | GST |
29OCT |
Companies Act | Form AOC-4 |
Filing of audited Financial Statements with the ROC within 30 days of AGM. | MCA / ROC |
31OCT |
Income Tax | ITR 5, 6, 7 |
Corporate & Audited ITR Filing for companies & tax audit cases for AY 2026-27. | Direct Tax |
31OCT |
Income Tax | Form 24Q / 26Q |
Quarterly TDS return statement for Q2 (Jul-Sep). | Direct Tax |
31OCT |
Companies Act | MSME-1 |
Half-yearly return for MSME pending dues (Apr-Sep). | MCA / ROC |
November 2026
Q3 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07NOV |
Income Tax | Challan 281 |
Deposit of TDS/TCS for October. | Direct Tax |
11NOV |
GST Act | GSTR-1 |
Monthly filing of outward supplies for October. | GST |
15NOV |
EPF & ESIC | Monthly Challan |
Remittance of PF & ESIC contributions for October. | Labor & PF |
20NOV |
GST Act | GSTR-3B |
Monthly summary return & tax payment for October. | GST |
29NOV |
Companies Act | Form MGT-7 / 7A |
Filing of Annual Return with the ROC within 60 days of AGM. | MCA / ROC |
30NOV |
Income Tax | Transfer Pricing ITR |
ITR filing for assessees required to furnish international / specified domestic Transfer Pricing report (Form 3CEB). | Direct Tax |
December 2026
Q3 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07DEC |
Income Tax | Challan 281 |
Deposit of TDS/TCS for November. | Direct Tax |
11DEC |
GST Act | GSTR-1 |
Monthly filing of outward supplies for November. | GST |
15DEC |
Income Tax | Advance Tax |
3rd Installment of Advance Tax (75% cumulative) for FY 2026-27. | Direct Tax |
15DEC |
EPF & ESIC | Monthly Challan |
Remittance of PF & ESIC contributions for November. | Labor & PF |
20DEC |
GST Act | GSTR-3B |
Monthly summary return & tax payment for November. | GST |
31DEC |
GST Act | GSTR-9 / 9C |
Annual GST Return (GSTR-9) & Self-certified Reconciliation Statement (GSTR-9C) for FY 2025-26. | GST |
31DEC |
Income Tax | Belated / Revised ITR |
Last date for filing Belated or Revised Income Tax Return for AY 2026-27 with penalty u/s 234F. | Direct Tax |
January 2027
Q4 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07JAN |
Income Tax | Challan 281 |
Deposit of TDS/TCS for December. | Direct Tax |
11JAN |
GST Act | GSTR-1 |
Monthly filing of outward supplies for December. | GST |
15JAN |
Income Tax | Form 27EQ |
Quarterly statement of TCS for Q3 (Oct-Dec). | Direct Tax |
15JAN |
EPF & ESIC | Monthly Challan |
Remittance of PF & ESIC contributions for December. | Labor & PF |
18JAN |
GST Act | CMP-08 |
Quarterly challan-cum-statement for Composition taxpayers for Q3. | GST |
20JAN |
GST Act | GSTR-3B |
Monthly return and tax payment for December. | GST |
22/24JAN |
GST Act | GSTR-3B QRMP |
Quarterly return under QRMP scheme for Q3 (Oct-Dec). | GST |
31JAN |
Income Tax | Form 24Q / 26Q |
Quarterly TDS return statement for Q3 (Oct-Dec). | Direct Tax |
February 2027
Q4 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07FEB |
Income Tax | Challan 281 |
Deposit of TDS/TCS for January. | Direct Tax |
11FEB |
GST Act | GSTR-1 |
Monthly filing of outward supplies for January. | GST |
15FEB |
EPF & ESIC | Monthly Challan |
Remittance of PF & ESIC contributions for January. | Labor & PF |
20FEB |
GST Act | GSTR-3B |
Monthly summary return & tax payment for January. | GST |
March 2027
Q4 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07MAR |
Income Tax | Challan 281 |
Deposit of TDS/TCS for February. | Direct Tax |
11MAR |
GST Act | GSTR-1 |
Monthly filing of outward supplies for February. | GST |
15MAR |
Income Tax | Advance Tax |
4th & Final Installment of Advance Tax (100%) for FY 2026-27. | Direct Tax |
15MAR |
EPF & ESIC | Monthly Challan |
Remittance of PF & ESIC contributions for February. | Labor & PF |
20MAR |
GST Act | GSTR-3B |
Monthly summary return & tax payment for February. | GST |
31MAR |
Statutory Year-End | Year-End Audit |
Financial Year Closing: Physical stock verification, fixed assets register reconciliation, and GST turnover review. | Direct Tax |
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2. Direct Tax & TDS
Quarterly Form 24Q/26Q/27Q TDS filings, Form 16/16A generation, Advance Tax computation, Tax Audit (3CD) review, and corporate ITR filings.
3. MCA / ROC Corporate Law
Annual financial filings (AOC-4), Annual returns (MGT-7), Director DIR-3 KYC, DPT-3 deposits return, and board governance resolutions.
4. Labor & Payroll Compliance
Monthly EPF & ESIC electronic challan remittances, Professional Tax (PT), Labor Welfare Fund (LWF), and statutory payroll register audits.