Company Compliance Calendar FY 2026-27

Compliance Calendar for FY 2026-27

A compliance calendar tracks the statutory due dates a business, company, or firm must meet and file returns or forms throughout the year. These include GST returns, TDS and income tax filings, ROC forms, PF, and ESIC compliances. Missing a due date can result in late fees, interest, or other consequences. In some cases, continued non-compliance can also lead to consequences such as director disqualification or DIN deactivation.

RegisterKaro's Compliance Calendar brings key compliance deadlines together in one place. You can view the calendar month-wise or category-wise to find the applicable due dates. Select a compliance entry to check the filing or payment due date, applicable penalty, and other relevant details. The calendar covers key requirements under GST, income tax, company law, PF, and ESIC.

FY 2026-27 brings several changes to the compliance calendar. The Income-tax Act, 2025 took effect on 1 April 2026 for Tax Year 2026-27. TDS and TCS returns also move to new form numbers. DIR-3 KYC moved from an annual cycle to a three-year cycle from 31 March 2026, with eligible directors required to complete KYC by 30 June of the relevant year when their KYC is due. Each change is explained further down this page.

What a Compliance Calendar Includes

Each due date on this calendar brings up the details you need to act on it. This typically includes:

• The specific form or return due, such as GSTR-1, Form 138, or AOC-4
• The exact due date and which month it falls in
• The compliance category, such as GST, TDS/TCS, Income Tax, ROC/MCA, or PF/ESIC
• Which business types it applies to, such as Private Limited, Partnership firm, LLP, OPC, or Proprietor
• Additional context where it matters, such as the employee-count threshold that decides whether PF or ESIC applies to your business
• The penalty or consequence if you miss it, such as a late fee, interest, or DIN deactivation
• A note where the date reflects a change for FY 2026-27, tagged so you know it's new

This calendar does not track dates specific to your business beyond your selected filters, such as an internal board resolution deadline or a state-specific license renewal. It also can't account for extensions the government notifies after this page was last updated. Always confirm the current date on the official GST, Income Tax, or MCA V3 portal before a filing deadline that carries a heavy penalty.

How to Use Our Compliance Calendar?

Use the filters to find the deadlines that apply to your business, then add individual dates to your calendar, export the full list as a PDF, or set up WhatsApp reminders.

1. Filter by Business Type

Use the Business Type dropdown to select Private Limited, LLP, OPC, Partnership Firm, or Proprietor/Individual. The calendar shows only the deadlines relevant to your selection.

2. Filter by Category

Use the Category dropdown to select Income Tax, TDS/TCS, GST, ROC/MCA, or PF/ESIC. Combine it with the business type filter to narrow further - for example, GST due dates for an LLP.

3. Browse by Date

Click any highlighted date on the mini calendar to see just that day's due dates. Click "Show whole month" to go back to viewing the full month.

4. Add Dates to Your Calendar or Export as PDF

• Use "Add to calendar" on any listed date to download that single date as a calendar file for Google Calendar, Outlook, or your phone
• Use "Add all dates to my calendar" to download every date matching your business type and category filters, for the full year, in one file
• Use "Download PDF" to open the print dialog and save or print the full filtered list

You can also fill in the form at the top of the page to get WhatsApp reminders before each due date.

What Happens If You Miss a Compliance Deadline?

Missing a compliance deadline can result in late fees, interest, or other consequences. The impact depends on the type of compliance and the nature of the default.

• GST: Late filing of GSTR-1 or GSTR-3B generally attracts a late fee of ₹50 per day, or ₹20 per day for a nil return. The maximum late fee depends on the applicable turnover slab. Interest on unpaid tax is generally charged at 18% per year.
• TDS/TCS: Late filing attracts a fee of ₹200 per day, subject to the statutory limit. Late deduction attracts interest at 1% per month or part of a month. Late payment after deduction attracts interest at 1.5% per month or part of a month. These rates continue under the Income-tax Act, 2025.
• Income Tax: A late filing fee of ₹5,000 generally applies when total income exceeds ₹5 lakh. The fee is ₹1,000 when total income does not exceed ₹5 lakh. Interest may also apply on unpaid tax, depending on the type of default.
• ROC Filings: Delayed annual filings can attract an additional fee of ₹100 per day per form without an upper limit. This means the additional fee continues to increase until the overdue filing is completed.
• DIN: A DIN deactivated for non-filing of KYC can be reactivated by filing the prescribed KYC form and paying the applicable ₹5,000 fee.
• PF/ESIC: Delayed EPF contributions can attract 12% annual interest along with damages based on the period of default. ESIC may also impose interest and damages for delayed contributions, subject to the applicable rules.
• Permanent Loss of the Right to File GST Returns: GST returns cannot be filed after three years from their due date. This restriction covers GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5/5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9/9C. The GST portal began enforcing this restriction from 1 December 2025.

Long-term non-compliance can lead to more serious consequences. For example, Section 164(2) can disqualify a director when a company fails to file its financial statements or annual returns for a continuous period of three financial years. The disqualification can apply for five years.

Continued non-compliance can also result in action to strike a company off the register. This can affect the company's ability to operate until its status is restored through the applicable legal process.

Key Changes for FY 2026-27

FY 2026-27 brings several changes to tax and corporate compliance. The following updates are particularly relevant when using the compliance calendar:

• Two tax Acts apply to different compliance periods: AY 2026-27 filings, covering income earned in FY 2025-26, continue under the Income-tax Act, 1961. The Income-tax Act, 2025 applies to Tax Year 2026-27 and later. The calendar therefore covers both the earlier year's filings and current-year tax payments.
• New Income-tax Act, 2025: The Income-tax Act, 2025 applies from 1 April 2026 for Tax Year 2026-27. The Income-tax Act, 1961 continues to govern earlier tax years and their related filings and proceedings.
• New TDS/TCS return forms: From the April to June 2026 quarter, the new forms replace the earlier TDS and TCS return forms. For example, Form 138 replaces Form 24Q. The first quarterly Form 138 filing for April to June 2026 was due on 31 July 2026.
• DIN KYC moves to a three-year cycle: DIR-3 KYC has moved from an annual filing cycle to a three-year cycle. Eligible directors must complete KYC by 30 June of the relevant year when their KYC is due.
• Revised return window extended: For AY 2026-27, a revised return can be filed until 31 March 2027, subject to applicable conditions. A fee under Section 234-I applies when the revised return is filed after 31 December 2026: ₹1,000 where total income does not exceed ₹5 lakh and ₹5,000 where it exceeds ₹5 lakh.
• ITR due date for non-audit business income moved to 31 August: For taxpayers with income from business or profession whose accounts are not required to be audited, the return due date is 31 August instead of 31 July. ITR-1 and ITR-2 cases that fall under the standard non-business category continue with the applicable 31 July deadline. The change is based on the taxpayer's income and audit status, not simply the ITR form used.

Why Use RegisterKaro's Compliance Calendar?

Government portals provide the correct due dates, but each portal covers its own filings. The GST portal covers GST returns. The income tax e-filing site covers ITR and advance tax. MCA V3 covers ROC forms. There is no single place that shows what's due across all three. RegisterKaro's Compliance Calendar brings these dates together in one view.

• One calendar for GST, income tax, TDS, ROC, and PF/ESIC: See due dates across all five categories instead of checking separate government portals.
• Filters for entity type and category: Filter deadlines by entity type, including private limited companies, LLPs, OPCs, sole proprietorships, and partnership firms. You can also filter by compliance category to view the deadlines relevant to your business.
• Updated for FY 2026-27: The calendar reflects applicable compliance changes for the year, including the Income-tax Act, 2025, the triennial DIR-3 KYC cycle, and the new TDS/TCS return forms. For example, Form 138 replaces Form 24Q, while Form 140 replaces Form 26Q.
• Penalty shown against each date: Every entry lists the applicable late fee or penalty. This helps you understand the cost of missing a deadline.
• Add to your own calendar: Download the filtered list as an .ics file for Google Calendar or Outlook. You can also export it as a PDF.