{"id":1382,"date":"2026-05-02T11:33:05","date_gmt":"2026-05-02T11:33:05","guid":{"rendered":"https:\/\/blog.ritulpatwa.com\/?p=1382"},"modified":"2026-05-02T11:58:51","modified_gmt":"2026-05-02T11:58:51","slug":"annual-compliance-calendar","status":"publish","type":"post","link":"https:\/\/blog.ritulpatwa.com\/?p=1382","title":{"rendered":"ANNUAL COMPLIANCE CALENDAR FOR F.Y. 2026-27"},"content":{"rendered":"\n
INCOME TAX RETURN (ITR)<\/strong><\/td><\/tr>
FORM NO.<\/strong><\/td>PERSON<\/strong><\/strong><\/td>INCOME COVERED<\/strong><\/strong><\/td>DUE DATE<\/strong><\/strong><\/td><\/tr>
ITR \u2013 1 SAHAJ<\/td>Resident Individuals<\/td>(1) Total Income \u2264 Rs. 50 Lakh; and
(2) Income from Salary, House Property (upto 2), Long term capital gain (upto Rs. 1.25 lakh) and Other Sources<\/td>		31st<\/sup> July, 2026<\/td><\/tr>
ITR \u2013 2<\/td>Individuals \/ HUF<\/td>(1) Non-Resident Individual having income from Salary, House Property, Capital Gains and Other Sources; or<\/strong>
(2) Resident Individual having: Total Income > Rs. 50 Lakh; and Income from Salary, House Property, taxable Capital Gains (including Crypto Income) and Other Sources<\/td>		31st<\/sup> July, 2026<\/td><\/tr>
ITR \u2013 3<\/td>(1) Individual\/ HUF having Business\/ Profession; (2) Partner in a firm<\/td>(1) Income covered under Form ITR \u2013 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<\/td>		Non-Audit:<\/strong> 31st<\/sup> August, 2026;
Audit:<\/strong> 31st<\/sup> October, 2026<\/td><\/tr>
ITR \u2013 4 SUGAM<\/td>Resident Individuals\/ HUF\/ Firm (not LLP) having non-audit<\/strong> Business\/ Profession opted for the Presumptive Income Scheme u\/s 44AD or 44ADA or 44AE.<\/strong><\/td>(1) Total Income \u2264 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<\/td>		31st<\/sup> August, 2026<\/td><\/tr>
ITR \u2013 5  <\/td>Partnership firms, LLP, Association of Persons (AOP), Body of Individuals (BOI), Trust other than those require to file in ITR \u2013 7.<\/td>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 \u2013 7.<\/td>31st<\/sup> October, 2026<\/td><\/tr>
ITR \u2013 6<\/td>Companies<\/td>Income of Company<\/td>31st<\/sup> October, 2026<\/td><\/tr>
ITR \u2013 7<\/td>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).<\/td>Income of person u\/s 139(4A), 139(4B), 139(4C) & 139(4D).<\/td>31st<\/sup> October, 2026<\/td><\/tr>
NOTES<\/strong>:- (1) Form No. ITR \u2013 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 \u2013 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<\/sup> March, 2027. After 31st<\/sup> 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 \u2264  Rs. 5,00,000);
(4) Belated Return can be filed upto 31st<\/sup> 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 \u2013 3, 5 & 6 is 30th<\/sup> November, 2026;<\/td><\/tr>
 <\/strong><\/td><\/tr>
AUDITs<\/strong><\/td><\/tr>
Type of Audit<\/strong><\/td>Due Date<\/strong><\/td><\/tr>
Tax Audit \u2013 Form 3CB\/ 3CD<\/strong><\/td>30th<\/sup> September, 2026<\/td><\/tr>
        Company Statutory Audit (including CARO)<\/td>8th<\/sup> September, 2026<\/td><\/tr>
Tax Audit \u2013 Transfer Pricing \u2013 Form 3CEB<\/strong><\/td>31st<\/sup> October, 2026<\/td><\/tr>
NOTE:<\/strong> The statutory audit for FY 2025-26 must be completed before the AGM, which is due by 30th<\/sup> September, 2026 and 21 days clear Notice to Members for AGM should be given i.e. before 8th<\/sup> Sep, 2026.<\/strong><\/td><\/tr>
 <\/strong><\/td><\/tr>
ROC FILINGs<\/strong><\/td><\/tr>
FORM<\/strong><\/td>Description<\/strong><\/td>Due Date<\/strong><\/td><\/tr>
AOC-4<\/td>Filing of Audited Financial Statements<\/td>30th<\/sup> October, 2026<\/td><\/tr>
MGT-7 \/ 7A<\/td>Annual Return<\/td>29th<\/sup> November, 2026<\/td><\/tr>
DIR-3 KYC<\/td>Director KYC verification<\/td>30th<\/sup> September, 2026<\/td><\/tr>
ADT-1<\/td>Appointment \/ Reappointment of Auditor<\/td>15th<\/sup> October, 2026<\/td><\/tr>
LLP Form 11 (Annual Return)<\/td>LLP annual return<\/td>30th<\/sup> May, 2026<\/td><\/tr>
LLP Form 8 (Statement of Accounts)<\/td>LLP financial statements<\/td>30th<\/sup> October, 2026<\/td><\/tr>
DPT-3<\/td>Return of deposits \/ outstanding loans<\/td>30th<\/sup> June, 2026<\/td><\/tr>
MSME Form-1 (Half-yearly)<\/td>Companies with payments outstanding to Micro\/Small Enterprise suppliers for > 45 days<\/td>H.Y. 1 \u2013 31st<\/sup> October, 2026
H.Y. 2 \u2013 30th<\/sup> April, 2027  <\/td><\/tr>
NOTES:<\/strong> 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 \u2013 4, late fee of Rs. 100\/day (max Rs. 10 lakh);<\/td><\/tr>
 <\/td><\/tr>
GOODS & SERVICE TAX (GST) FILINGS<\/strong><\/td><\/tr>
Form \/ Return<\/strong><\/td>Description<\/strong><\/td>Period<\/strong><\/td>Due Date<\/strong><\/td><\/tr>
GSTR-1 (Monthly)<\/td>Outward Supplies<\/td>Monthly<\/td>11th<\/sup> of Next Month<\/td><\/tr>
GSTR-1 (Quarterly \u2013 QRMP)<\/td>Outward Supplies \u2013 For Optional Quarterly Filers<\/td>Quarterly<\/td>13th<\/sup> of the month following  Quarter<\/td><\/tr>
GSTR-3B (Monthly)<\/td>Summary Return of ITC & GST Liability<\/td>Monthly<\/td>20th<\/sup> of Next Month<\/td><\/tr>
GSTR-3B (Quarterly \u2013 QRMP)<\/td>Summary Return of ITC & GST Liability \u2013 For Optional Quarterly Filers<\/td>Quarterly<\/td>(i) 22nd<\/sup> of Next Month following  Quarter:  Specified states and UTs in Western\/Southern India;
(ii) 24th<\/sup> of Next Month following  Quarter:  Specified states and UTs in Northern\/Eastern\/North-Eastern India<\/td><\/tr>
CMP-08<\/td>Quarterly tax payment- Composition dealers<\/td>Quarterly<\/td>18th<\/sup> of month following quarter<\/td><\/tr>
GSTR-4<\/td>Annual return \u2013 Composition taxpayers<\/td>Annually<\/td>30th<\/sup> June, 2027<\/td><\/tr>
GSTR-5 \/ GSTR-5A<\/td>Non-resident \/ OIDAR service providers<\/td>Monthly<\/td>13th<\/sup> (GSTR-5) \/ 20th<\/sup> (GSTR-5A) of the Next month<\/td><\/tr>
GSTR-6<\/td>Input Service Distributor<\/td>Monthly<\/td>13th<\/sup> of Next Month<\/td><\/tr>
GSTR-7<\/td>Tax deducted at source (TDS) under GST<\/td>Monthly<\/td>10th<\/sup> of Next Month<\/td><\/tr>
GSTR-8<\/td>Tax collected at source (TCS) by e-commerce operators<\/td>Monthly<\/td>10th<\/sup> of Next Month<\/td><\/tr>
GSTR-9<\/td>Annual return for regular taxpayers<\/td>Annually<\/td>31st<\/sup> December, 2026<\/td><\/tr>
GSTR-9C<\/td>Annual reconciliation for turnover above \u20b95 crore<\/td>Annually<\/td>31st<\/sup> December, 2026<\/td><\/tr>
ITC Claim Deadline<\/td>Last date to claim unclaimed ITC for FY 2025-26<\/td>Annually<\/td>30th<\/sup> November, 2026<\/td><\/tr>
 <\/td><\/tr>
ADVANCE TAX<\/strong><\/td><\/tr>
SI. No.<\/strong><\/td>Due Date<\/strong><\/td>% of Estimated Tax<\/strong><\/td><\/tr>
1<\/td>15th<\/sup> June, 2026<\/td>15%<\/td><\/tr>
2<\/td>15th<\/sup> September, 2026<\/td>45%<\/td><\/tr>
3<\/td>15th<\/sup> December, 2026<\/td>75%<\/td><\/tr>
4<\/td>15th<\/sup> March, 2027<\/td>100%<\/td><\/tr>
NOTES:<\/strong> (1) Advance tax is payable during the financial year if assesse\u2019s 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 <\/em> Income Tax Act, 2025] <\/em>shall pay the whole amount of Advance Tax on or before 15th<\/sup> March, 2027.
(3) Individual Residents in India of age 60 or above who do not have income under the head \u2018Profit & Gain from Business or Profession\u2019 are not liable to pay advance tax;<\/td><\/tr>
 <\/strong><\/td><\/tr>
TDS RETURNS<\/strong><\/td><\/tr>
Quarter<\/strong><\/td>Period<\/strong><\/td>Due Date<\/strong><\/td><\/tr>
I<\/td>01st<\/sup> April, 2026 to 30th<\/sup> June, 2026<\/td>31st<\/sup> July, 2026<\/td><\/tr>
II<\/td>01st<\/sup> July, 2026 to 30th<\/sup> September, 2026<\/td>31st<\/sup> October, 2026<\/td><\/tr>
III<\/td>01st<\/sup> October, 2026 to 31st<\/sup> December, 2026<\/td>31st<\/sup> January, 2027<\/td><\/tr>
IV<\/td>01st<\/sup> January, 2027 to 31st<\/sup> March, 2027<\/td>31st<\/sup> May, 2027<\/td><\/tr>
NOTE:<\/strong> (1) Monthly TDS deposit: 7th<\/sup> of the following month (except for March month);
(2) For March, 2027 month TDS deposit is 30th<\/sup> April, 2027<\/td><\/tr>
 <\/strong><\/td><\/tr>
LABOUR LAW COMPLIANCE<\/strong><\/td><\/tr>
ESI<\/strong><\/td>Monthly Payment<\/td>15th<\/sup> of Next Month<\/td><\/tr>
Half Yearly Return<\/td>H.Y. 1 \u2013 11th<\/sup> November, 2026
H.Y. 2 \u2013 12th<\/sup> May, 2027<\/td><\/tr>
PF<\/strong><\/td>Monthly Payment<\/td>15th<\/sup> of Next Month<\/td><\/tr>
Annual Return<\/td>30th<\/sup> April, 2027<\/td><\/tr>
Professional Tax<\/strong><\/td>State Specific Law. Not Applicable in Rajasthan<\/strong>. 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.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

INCOME TAX RETURN (ITR) FORM NO. PERSON INCOME COVERED DUE DATE ITR \u2013 1 SAHAJ Resident Individuals (1) Total Income \u2264 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 \u2013 2 Individuals \/ HUF (1) Non-Resident …<\/p>\n

ANNUAL COMPLIANCE CALENDAR FOR F.Y. 2026-27<\/span> Read More »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[4],"tags":[904,893,883,887,906,154,12,13,909,895,356,885,892,890,891,853,900,902,903,884,898,888,889,910,911,896,897,905,886,899,907,908,894],"class_list":["post-1382","post","type-post","status-publish","format-standard","hentry","category-chartered-accountants-ca","tag-234i","tag-advance-tax-due-date","tag-annual-compliance-calender","tag-aoc-4-due-date","tag-belated-return-due-date","tag-ca-in-india","tag-ca-in-jaipur","tag-ca-in-rajasthan","tag-companies-audit-last-date","tag-esi-payment-date","tag-gst","tag-gst-due-date","tag-gstr-9-due-date","tag-gstr-1-due-date","tag-gstr-4-due-date","tag-income-tax","tag-itr-3-due-date","tag-itr-4-conditions","tag-itr-conditions","tag-itr-due-date","tag-labour-laws","tag-mgt-7-due-date","tag-msme","tag-notice-for-agm","tag-penalties-for-late-filings","tag-pf-payment-date","tag-professional-tax","tag-revised-return-due-date","tag-roc-due-date","tag-roc-filings","tag-statutory-audit-last-date","tag-tax-audit-last-date","tag-tds-returns-due-date"],"_links":{"self":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts\/1382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1382"}],"version-history":[{"count":21,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts\/1382\/revisions"}],"predecessor-version":[{"id":1403,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts\/1382\/revisions\/1403"}],"wp:attachment":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}