| INCOME TAX RETURN (ITR) | |||||||||||
| FORM NO. | PERSON | INCOME COVERED | DUE DATE | ||||||||
| ITR – 1 SAHAJ | Resident Individuals | (1) Total Income ≤ Rs. 50 Lakh; and (2) Income from Salary, House Property (upto 2), Long term capital gain (upto Rs. 1.25 lakh) and Other Sources | 31st July, 2026 | ||||||||
| ITR – 2 | Individuals / HUF | (1) Non-Resident Individual having income from Salary, House Property, Capital Gains and Other Sources; or (2) Resident Individual having: Total Income > Rs. 50 Lakh; and Income from Salary, House Property, taxable Capital Gains (including Crypto Income) and Other Sources | 31st July, 2026 | ||||||||
| ITR – 3 | (1) Individual/ HUF having Business/ Profession; (2) Partner in a firm | (1) Income covered under Form ITR – 2; (2) Income from Business/ Profession (excluding covered under Presumptive Taxation qualifying for ITR 4); (3) Crypto Income (if reported as Business) (4) Income of a person as a partner in firm | Non-Audit: 31st August, 2026; Audit: 31st October, 2026 | ||||||||
| ITR – 4 SUGAM | Resident Individuals/ HUF/ Firm (not LLP) having non-audit Business/ Profession opted for the Presumptive Income Scheme u/s 44AD or 44ADA or 44AE. | (1) Total Income ≤ Rs. 50 Lakh; and (2) Income from Salary, House Property (upto 2), Long term capital gain (upto Rs. 1.25 lakh) and Other Sources; and (3) Presumptive Business/ Professional Income | 31st August, 2026 | ||||||||
| ITR – 5 | Partnership firms, LLP, Association of Persons (AOP), Body of Individuals (BOI), Trust other than those require to file in ITR – 7. | Income of such Partnership firms, Limited Liability Partnership (LLP), Association of Persons (AOP), Body of Individuals (BOI), Trust other than those require to file in ITR – 7. | 31st October, 2026 | ||||||||
| ITR – 6 | Companies | Income of Company | 31st October, 2026 | ||||||||
| ITR – 7 | Trust, Societies, etc registered u/s 12AA/ 12AB/ 10(23C), Political Parties and other specified Institutions filling ITR u/s 139(4A), 139(4B), 139(4C) & 139(4D). | Income of person u/s 139(4A), 139(4B), 139(4C) & 139(4D). | 31st October, 2026 | ||||||||
| NOTES:- (1) Form No. ITR – 1 SAHAJ & 4 SUGAM cannot be used by person who is a director in a company or have more than 2 house properties or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5,000 or has assets (including financial interest in any entity) located outside India; (2) Form No. ITR – 1 SAHAJ cannot be used by person in cases where TDS has been deducted u/s 194N; (3) Revised Return can be filed upto 31st March, 2027. After 31st December, 2026 a late fee u/s 234I of Income Tax Act, 1961 of Rs. 5,000 will be charged (Total Income > Rs. 5,00,000) And Rs. 1,000 (Total Income ≤ Rs. 5,00,000); (4) Belated Return can be filed upto 31st December, 2026 with Rs. 5,000 Late Fees (Rs. 1,000 where total income is Rs. 5 lakh or below)u/s 234F of Income Tax Act, 1961; (5) Due date in case of transfer pricing for person filing Form No. ITR – 3, 5 & 6 is 30th November, 2026; | |||||||||||
| AUDITs | |||||||||||
| Type of Audit | Due Date | ||||||||||
| Tax Audit – Form 3CB/ 3CD | 30th September, 2026 | ||||||||||
| Company Statutory Audit (including CARO) | 8th September, 2026 | ||||||||||
| Tax Audit – Transfer Pricing – Form 3CEB | 31st October, 2026 | ||||||||||
| NOTE: The statutory audit for FY 2025-26 must be completed before the AGM, which is due by 30th September, 2026 and 21 days clear Notice to Members for AGM should be given i.e. before 8th Sep, 2026. | |||||||||||
| ROC FILINGs | |||||||||||
| FORM | Description | Due Date | |||||||||
| AOC-4 | Filing of Audited Financial Statements | 30th October, 2026 | |||||||||
| MGT-7 / 7A | Annual Return | 29th November, 2026 | |||||||||
| DIR-3 KYC | Director KYC verification | 30th September, 2026 | |||||||||
| ADT-1 | Appointment / Reappointment of Auditor | 15th October, 2026 | |||||||||
| LLP Form 11 (Annual Return) | LLP annual return | 30th May, 2026 | |||||||||
| LLP Form 8 (Statement of Accounts) | LLP financial statements | 30th October, 2026 | |||||||||
| DPT-3 | Return of deposits / outstanding loans | 30th June, 2026 | |||||||||
| MSME Form-1 (Half-yearly) | Companies with payments outstanding to Micro/Small Enterprise suppliers for > 45 days | H.Y. 1 – 31st October, 2026 H.Y. 2 – 30th April, 2027 | |||||||||
| NOTES: In case of Form MGT 7/7A, late fee is Rs. 100/day (max Rs. 2 lakhs for company; Rs. 50,000 per officer) and in case of Form AOC – 4, late fee of Rs. 100/day (max Rs. 10 lakh); | |||||||||||
| GOODS & SERVICE TAX (GST) FILINGS | |||||||||||
| Form / Return | Description | Period | Due Date | ||||||||
| GSTR-1 (Monthly) | Outward Supplies | Monthly | 11th of Next Month | ||||||||
| GSTR-1 (Quarterly – QRMP) | Outward Supplies – For Optional Quarterly Filers | Quarterly | 13th of the month following Quarter | ||||||||
| GSTR-3B (Monthly) | Summary Return of ITC & GST Liability | Monthly | 20th of Next Month | ||||||||
| GSTR-3B (Quarterly – QRMP) | Summary Return of ITC & GST Liability – For Optional Quarterly Filers | Quarterly | (i) 22nd of Next Month following Quarter: Specified states and UTs in Western/Southern India; (ii) 24th of Next Month following Quarter: Specified states and UTs in Northern/Eastern/North-Eastern India | ||||||||
| CMP-08 | Quarterly tax payment- Composition dealers | Quarterly | 18th of month following quarter | ||||||||
| GSTR-4 | Annual return – Composition taxpayers | Annually | 30th June, 2027 | ||||||||
| GSTR-5 / GSTR-5A | Non-resident / OIDAR service providers | Monthly | 13th (GSTR-5) / 20th (GSTR-5A) of the Next month | ||||||||
| GSTR-6 | Input Service Distributor | Monthly | 13th of Next Month | ||||||||
| GSTR-7 | Tax deducted at source (TDS) under GST | Monthly | 10th of Next Month | ||||||||
| GSTR-8 | Tax collected at source (TCS) by e-commerce operators | Monthly | 10th of Next Month | ||||||||
| GSTR-9 | Annual return for regular taxpayers | Annually | 31st December, 2026 | ||||||||
| GSTR-9C | Annual reconciliation for turnover above ₹5 crore | Annually | 31st December, 2026 | ||||||||
| ITC Claim Deadline | Last date to claim unclaimed ITC for FY 2025-26 | Annually | 30th November, 2026 | ||||||||
| ADVANCE TAX | |||||||||||
| SI. No. | Due Date | % of Estimated Tax | |||||||||
| 1 | 15th June, 2026 | 15% | |||||||||
| 2 | 15th September, 2026 | 45% | |||||||||
| 3 | 15th December, 2026 | 75% | |||||||||
| 4 | 15th March, 2027 | 100% | |||||||||
| NOTES: (1) Advance tax is payable during the financial year if assesse’s total tax liability exceeds Rs. 10,000 u/s 404 of Income Tax Act, 2025; (2) Any Business declaring profit under Presumptive Taxation [u/s 58(2)(Table SI. No. 1 & 3) of Income Tax Act, 2025] shall pay the whole amount of Advance Tax on or before 15th March, 2027. (3) Individual Residents in India of age 60 or above who do not have income under the head ‘Profit & Gain from Business or Profession’ are not liable to pay advance tax; | |||||||||||
| TDS RETURNS | |||||||||||
| Quarter | Period | Due Date | |||||||||
| I | 01st April, 2026 to 30th June, 2026 | 31st July, 2026 | |||||||||
| II | 01st July, 2026 to 30th September, 2026 | 31st October, 2026 | |||||||||
| III | 01st October, 2026 to 31st December, 2026 | 31st January, 2027 | |||||||||
| IV | 01st January, 2027 to 31st March, 2027 | 31st May, 2027 | |||||||||
| NOTE: (1) Monthly TDS deposit: 7th of the following month (except for March month); (2) For March, 2027 month TDS deposit is 30th April, 2027 | |||||||||||
| LABOUR LAW COMPLIANCE | |||||||||||
| ESI | Monthly Payment | 15th of Next Month | |||||||||
| Half Yearly Return | H.Y. 1 – 11th November, 2026 H.Y. 2 – 12th May, 2027 | ||||||||||
| PF | Monthly Payment | 15th of Next Month | |||||||||
| Annual Return | 30th April, 2027 | ||||||||||
| Professional Tax | State Specific Law. Not Applicable in Rajasthan. Applicable in 21 States and 1 UT in India. Maximum Liability Rs. 2500/- per employee or per location for each year. For due dates, please check our PT Ready Reckoner. | ||||||||||