Verified Compliance Content: This guide has been technically reviewed and verified for accuracy by our panel of Chartered Accountants (CA) and Company Secretaries (CS) to ensure it meets 2026 regulatory standards.
| Month | Due Date | Compliance Requirement | Type of Filing | Impact of Delay |
| Every Month | 7th | TDS / TCS Deposit | Tax Payment | 1.5% Interest per month |
| Every Month | 11th | GSTR-1 (Sales Return) | GST Filing | ₹50 per day late fee |
| Every Month | 15th | PF & ESIC Payment | Labor Law | Heavy interest & legal risks |
| Every Month | 20th | GSTR-3B (Summary Return) | GST Filing | Interest on tax liability |
| JAN 2026 | 31st | TDS Return (Q3 – Oct to Dec) | Quarterly Tax | ₹200 per day penalty |
| MAR 2026 | 15th | Advance Tax (4th Installment) | Income Tax | Interest under Section 234C |
| APR 2026 | 30th | MSME-1 (Half Yearly) | ROC Filing | Non-compliance flag |
| JUN 2026 | 30th | DPT-3 (Return of Deposits) | ROC Filing | Significant MCA penalties |
| JUL 2026 | 15th | FLA Return (For FDI/Subsidiary) | FDI Compliance | High Priority for Foreign Cos |
| JUL 2026 | 31st | Income Tax Return (Non-Audit) | Tax Filing | ₹5,000 late fee |
| SEP 2026 | 30th | DIR-3 KYC (Directors KYC) | ROC Filing | ₹5,000 penalty per Director |
| SEP 2026 | 30th | Audit / Tax Audit Report | Tax Filing | Audit disqualification |
| OCT 2026 | 29th | AOC-4 (Financial Statements) | ROC Filing | ₹100 per day penalty |
| NOV 2026 | 28th | MGT-7 (Annual Return) | ROC Filing | Continuous daily penalty |
| DEC 2026 | 31st | GSTR-9 & 9C (Annual Return) | GST Audit | Complexity & scrutiny risk |
About Rohit Lohade
Rohit Lohade is a Chartered Accountant with 15+ years of experience. He has assisted more than 300 Gobal Companies with India Entry Strategy