When is the ROC compliance calendar due for a Private Limited Company in FY 2026-27?

The MCA compliance calendar for a Private Limited Company in FY 2026-27 includes the AGM by 30th September 202,6 AOC-4 by 29th October 2026, and MGT-7A by 29th November 2026. DIR-3 KYC must be completed by 30th September. DPT-3 for loans and deposits is due by 30th June 2026. MSME Form 1 is filed half-yearly — 31st October and 30th April.

What is the due date for filing ITR for companies in FY 2026-27?

Companies subject to mandatory tax audit under Section 44AB must file their Income Tax Return by 31st October 2026 for FY 2025-26 (AY 2026-27). The tax audit report must be filed by 30th September 2025. Individuals, HUFs, and non-audit cases must file ITR by 31st July 2026.

Is labour compliance (PF, ESIC) mandatory for all companies?

PF registration and monthly contribution are mandatory for all establishments employing 20 or more employees. ESIC applies to establishments with 10 or more employees earning a monthly salary of Rs 21,000 or below. Both PF and ESIC contributions must be deposited by the 15th of every month.

What happens if a company misses its ROC annual filing deadline?

Delaying ROC filings like AOC-4 or MGT-7A attracts a penalty of Rs 100 per day per form — with no maximum cap. Persistent non-filing for 2 or more consecutive financial years can result in the ROC issuing a notice for company strike-off under Section 248 of the Companies Act, 2013.

Can RegisterKaro help manage my company's compliance calendar?

Yes, absolutely. RegisterKaro offers end-to-end compliance management for Private Limited Companies, LLPs, OPCs, and partnership firms across India. Our team of experienced Chartered Accountants and Company Secretaries tracks every deadline in your compliance calendar — from monthly GST filings and TDS deposits to annual ROC filings and statutory audits.

Company Compliance Calendar in India for FY 2026-27

Stay ahead of every GST, ROC, Income Tax, PF, and ESIC due date with India’s most comprehensive compliance calendar, built for Private Limited Companies, LLPs, OPCs, and startups, so you never miss a deadline.

Monthly Compliance Calendar (FY 2026–27)

This statutory compliance calendar covers key monthly due dates applicable to most businesses in India. Missing even a single deadline can result in penalties, interest, or departmental notices.

The following compliances apply every month unless specified otherwise:

GST (Goods & Services Tax)
- GSTR-1 (Monthly): 11th of the following month
- GSTR-1 (Monthly): 11th of the following month
- QRMP Scheme (if applicable): 13th of the month following the quarter
TDS (Tax Deducted at Source) & TCS – Income Tax Compliance
- TDS Payment: 7th of the next month
- TCS Payment: 7th of the next month
PF (Provident Fund)
- PF Contribution Payment: 15th of the following month
ESI (Employee State Insurance)
- ESIC Contribution Payment: 15th of the following month
Professional Tax (state-specific)
- Due date varies by state, but typically on or before the 15th of the month

April 2026 Compliance Calendar

April marks the beginning of the new financial year and sets the tone for your entire compliance calendar for FY 2026-27. Businesses must kick off with GSTR-1 and GSTR-3B filings, deposit TDS for March, and make the first Advance Tax instalment. This is also the month to review your compliance checklist for companies and ensure all carry-forward obligations from FY 2025-26 are cleared.

Due Date	Compliance	Details	Category
7th	TDS/TCS Deposit (March)	Deposit TDS/TCS deducted in March 2026	Income Tax
11th	GSTR-1 (March / Q4)	File outward supply return for March or Q4	GST
13th	GSTR-1 IFF (QRMP)	Invoice Furnishing Facility for QRMP filers	GST
15th	PF / ESIC Contribution	March 2026 employer + employee share	PF & ESIC
20th	GSTR-3B (March / Q4)	Monthly or quarterly summary return + tax payment	GST
30th	Advance Tax – 1st Instalment	Pay 15% of the estimated annual tax liability	Income Tax

May 2026 Compliance Calendar

May is a critical month in the corporate compliance calendar as the Q4 TDS return deadline falls this month. Companies must file Form 24Q and 26Q for the January–March quarter while continuing with monthly GST filings. Private limited companies and LLPs should also use this month to initiate their statutory audit process, so year-end filings are not rushed later.

Due Date	Compliance	Details	Category
7th	TDS Deposit (April)	Deposit TDS deducted in April 2026	Income Tax
11th	GSTR-1 (April)	Outward supply return for April	GST
15th	PF / ESIC Contribution	April 2026 contributions due	PF & ESIC
20th	GSTR-3B (April)	Monthly summary return + tax payment	GST
30th	TDS Return – Q4 (Form 24Q/26Q)	File quarterly TDS return for January–March 2026	Income Tax

June 2026 Compliance Calendar

June brings the second Advance Tax instalment deadline, making it one of the busier months in the income tax compliance calendar. GST filers on the QRMP scheme must file their Q1 Invoice Furnishing Facility (IFF) by the 13th. Employers across applicable states must also ensure Professional Tax deductions are deposited on time, keeping their labour compliance checklist up to date.

Due Date	Compliance	Details	Category
7th	TDS Deposit (May)	Deposit TDS deducted in May 2026	Income Tax
11th	GSTR-1 (May)	Outward supply return for May	GST
13th	GSTR-1 IFF (Q1)	QRMP filers – Invoice Furnishing Facility for Q1	GST
15th	Advance Tax – 2nd Instalment	Pay 45% cumulative of the estimated annual tax	Income Tax
15th	PF / ESIC Contribution	May 2026 contribution deposit	PF & ESIC
20th	GSTR-3B (May)	Monthly summary return + payment	GST
30th	Form 16 / 16A Issuance	Issue TDS certificates to employees and vendors	Income Tax

July 2026 Compliance Calendar

July is arguably the most important month in the statutory compliance calendar, with the ITR filing deadline for individuals, HUFs, and non-audit cases falling on the 31st. Simultaneously, GSTR-1 and GSTR-3B for June or Q1 (for QRMP filers) are both due. Companies following the compliance calendar under the Companies Act 2013 should also confirm that Q1 board meeting minutes are recorded and filed correctly.

Due Date	Compliance	Details	Category
7th	TDS Deposit (June)	Deposit TDS deducted in June 2026	Income Tax
11th	GSTR-1 (June / Q1)	Outward supply for June or Q1 (QRMP filers)	GST
15th	PF / ESIC Contribution	June 2026 contribution deposit	PF & ESIC
20th	GSTR-3B (June / Q1)	Q1 summary return + tax payment	GST
31st	ITR Filing – Individuals & Non-Audit	File Income Tax Return without tax audit	Income Tax

August 2026 Compliance Calendar

August requires businesses to stay focused on their tax compliance calendar with the Q1 TDS return due by the 30th. Monthly GST filings continue, and HR and payroll teams must ensure PF and ESIC contributions for July are deposited by the 15th. This is a good time for private limited companies to cross-check their annual compliance checklist and confirm all event-based filings from Q1 are complete.

Due Date	Compliance	Details	Category
7th	TDS Deposit (July)	Deposit TDS deducted in July 2026	Income Tax
11th	GSTR-1 (July)	Monthly outward supply return	GST
15th	PF / ESIC Contribution	July 2026 contributions	PF & ESIC
20th	GSTR-3B (July)	Monthly summary return + payment	GST
30th	TDS Return Q1 (24Q/26Q)	Q1 TDS return filing (April–June)	Income Tax

September 2026 Compliance Calendar

September is one of the most deadline-heavy months across the entire company compliance calendar in India. The AGM must be held, DIR-3 KYC for all directors must be completed, and the tax audit report must be submitted, all by the 30th. The third Advance Tax instalment is also due on the 15th.

Due Date	Compliance	Details	Category
7th	TDS Deposit (August)	Deposit TDS deducted in August 2026	Income Tax
11th	GSTR-1 (August)	Outward supply return for August	GST
15th	Advance Tax – 3rd Instalment	Pay 75% cumulative of estimated annual tax	Income Tax
20th	GSTR-3B (August)	Monthly summary return + payment	GST
30th	ITR + Tax Audit – Companies	File ITR for audit cases; tax audit report by 30 Sep	Income Tax
30th	DIR-3 KYC	Annual KYC for all directors – MCA portal	ROC / MCA
30th	AGM Deadline	Hold Annual General Meeting; file MGT-14 if applicable	ROC / MCA

October 2026 Compliance Calendar

October carries significant weight in the ROC compliance calendar; AOC-4 (Financial Statements) must be filed within 30 days of the AGM, and LLP Form 8 is due by the 30th. The corporate compliance calendar also requires the first half-yearly MSME Form 1 filing by the 31st. GST filers must stay on top of the GSTR-1 and GSTR-3B deadlines for September or Q2.

Due Date	Compliance	Details	Category
7th	TDS Deposit (September)	September TDS/TCS deposit	Income Tax
11th	GSTR-1 (September / Q2)	Q2 outward supply (QRMP) or September monthly	GST
15th	PF / ESIC Contribution	September 2026 contribution deposit	PF & ESIC
20th	GSTR-3B (September / Q2)	Q2 summary return + tax payment	GST
29th	AOC-4 (Financial Statements)	File financial statements with ROC (30 days of AGM)	ROC / MCA
30th	LLP Form 8	Statement of Accounts & Solvency for LLPs	ROC / MCA
31st	MSME Form 1 (H1)	Half-yearly return of outstanding MSME dues	ROC / MCA

November 2026 Compliance Calendar

November is a key month in the MCA compliance calendar, with MGT-7A (Annual Return) due by the 29th for private limited companies. The Q2 TDS return must be filed by the 30th, and the ESIC half-yearly return for the April–September period is due on the 11th. Businesses managing their annual compliance calendar for private limited companies should ensure all ROC and tax filings scheduled for this month are prepared well in advance to avoid last-minute penalties.

Due Date	Compliance	Details	Category
7th	TDS Deposit (October)	Deposit TDS deducted in October 2026	Income Tax
11th	GSTR-1 (October)	Monthly outward supply return	GST
11th	ESIC Half-Yearly Return	April–September contribution period return	PF & ESIC
15th	PF / ESIC Contribution	October 2026 contribution deposit	PF & ESIC
20th	GSTR-3B (October)	Monthly summary return + payment	GST
29th	MGT-7A (Annual Return)	File annual return with ROC (60 days of AGM)	ROC / MCA
30th	TDS Return Q2 (24Q/26Q)	Q2 (July–September) TDS return	Income Tax

December 2026 Compliance Calendar

December marks the end of the third quarter and is a pivotal month in the GST compliance calendar — GSTR-9 and GSTR-9C annual returns are both due by the 31st for eligible businesses. The fourth Advance Tax instalment must also be paid by the 15th. QRMP filers need to submit GSTR-1 IFF for Q3, and all businesses should review their tax compliance calendar to ensure no outstanding dues remain before year-end.

Due Date	Compliance	Details	Category
7th	TDS Deposit (November)	Deposit TDS deducted in November 2026	Income Tax
11th	GSTR-1 (November)	Monthly outward supply return	GST
13th	GSTR-1 IFF (Q3)	QRMP Invoice Furnishing for Q3	GST
15th	Advance Tax – 4th Instalment	Pay remaining balance – 100% of tax liability	Income Tax
20th	GSTR-3B (November)	Monthly summary return + payment	GST
31st	GSTR-9 / 9C (Annual GST Return)	Annual return and reconciliation statement	GST

January 2027 Compliance Calendar

January gives businesses one final window in the income tax compliance calendar. Belated and revised ITRs for FY 2025-26 must be filed by the 31st. The Q3 TDS return is also due this month. GST-registered businesses must continue with their regular GSTR-1 and GSTR-3B filings. Companies should also use this month to audit their ROC compliance checklist and confirm all Q3 event-based filings are complete.

Due Date	Compliance	Details	Category
7th	TDS Deposit (December)	Deposit TDS deducted in December 2026	Income Tax
11th	GSTR-1 (December / Q3)	Q3 or December monthly return	GST
15th	PF / ESIC Contribution	December 2026 contribution	PF & ESIC
20th	GSTR-3B (December / Q3)	Q3 summary return + tax payment	GST
31st	Belated / Revised ITR	Last date to file belated or revised ITR 2025-26	Income Tax
31st	TDS Return Q3 (24Q/26Q)	October–December quarter TDS return	Income Tax

February 2027 Compliance Calendar

February is a relatively steady month in the statutory compliance calendar, but it demands consistent execution; TDS deposit, GSTR-1, GSTR-3B, and PF/ESIC contributions are all due as usual. Businesses in states where Professional Tax applies must stay current with their labour law compliance checklist.

Due Date	Compliance	Details	Category
7th	TDS Deposit (January)	Deposit TDS deducted in January 2027	Income Tax
11th	GSTR-1 (January)	Monthly outward supply return	GST
15th	PF / ESIC Contribution	January 2027 contribution deposit	PF & ESIC
20th	GSTR-3B (January)	Monthly summary return + payment	GST
28th	TDS Return Q3 is due for filing	Verify Q3 returns are correctly filed	Income Tax

March 2027 Compliance Calendar

March is the year-end month and the most strategically important point in any company’s compliance calendar. The final Advance Tax instalment is due on the 15th, and all GST, TDS, and labour dues must be cleared before the 31st. Businesses should complete their year-end investments under Section 80C and 80D, close their books of accounts, and prepare for the upcoming compliance calendar for FY 2026-27.

Due Date	Compliance	Details	Category
7th	TDS Deposit (February)	Deposit TDS deducted in February	Income Tax
11th	GSTR-1 (February)	Monthly outward supply return	GST
15th	Advance Tax – Final	Ensure 100% advance tax is paid by 15 March	Income Tax
15th	PF / ESIC Contribution	February contributions due	PF & ESIC
20th	GSTR-3B (February)	Monthly summary return + payment	GST
31st	Year-End Tax Planning	Invest u/s 80C, 80D; close books of accounts	Income Tax

Frequently Asked Questions

A compliance calendar is a structured schedule that lists all the statutory due dates a business must meet throughout the financial year. Every company registered in India, whether a Private Limited Company, LLP, OPC, or partnership firm, must follow this calendar. Missing even one deadline can attract daily penalties, interest, and in serious cases, director disqualification or company strike-off.

The compliance calendar for a Private Limited Company is more elaborate. It includes 4 board meetings, a statutory audit, and filing of AOC-4, MGT-7A, ADT-1, DIR-3 KYC, and several other ROC forms under the Companies Act, 2013. The LLP compliance checklist is lighter. LLPs primarily need to file Form 11 by 30th May and Form 8 by 30th October each year, along with DPIN KYC and applicable tax returns.

The GST compliance calendar for FY 2026-27 includes monthly GSTR-1 by the 11th and GSTR-3B by the 20th for monthly filers. QRMP filers file GSTR-1 quarterly and use the Invoice Furnishing Facility for months 1 and 2. GSTR-3B for QRMP filers is due on the 22nd or 24th after the quarter end. The annual GSTR-9 return is due by 31st December 2026 for businesses with a turnover exceeding Rs 2 crore, and GSTR-9C for turnovers above Rs 5 crore.

The compliance calendar for listed companies is significantly more extensive. In addition to all Companies Act 2013 filings, listed companies must comply with SEBI (LODR) Regulations 2015, which require quarterly financial results within 45 days of quarter end, corporate governance reports, related-party transaction disclosures, and stock exchange intimations for all material events within 24 hours.