Compliance Calendar FY 2026-27: All Statutory Due Dates

Introduction

The Compliance Calendar FY 2026-27 is important for every company in India to track statutory due dates and avoid penalties. If you run a company in India, staying updated with statutory due dates is essential to avoid penalties and legal issues. The Compliance Calendar FY 2026-27 helps companies track ROC, Income Tax, TDS, GST, PF, ESI, and other regulatory compliances throughout the financial year.

Missing compliance deadlines can result in late fees, notices, and unnecessary complications for the business. With Ebizfiling’s expert support, companies can manage filings smoothly and stay compliant. Due dates and forms mentioned in this blog are based on currently available regulatory updates and may change subject to notifications issued by MCA, GSTN, CBDT, EPFO, or other authorities.

In this blog, you’ll find all the important due dates covered under the Compliance Calendar FY 2026-27 for companies in one place.

GST Compliance Calendar FY 2026-27

Disclaimer:

Some due dates mentioned for FY 2026-27 may apply to compliances of FY 2025-26, since annual compliance filings are generally carried out after the close of the financial year

Notes:

• GSTR-1 is generally required to be filed by taxpayers reporting outward supplies under GST.
• Monthly Filing: Taxpayers with turnover above ₹5 Crore or not opting for QRMP must file GSTR-3B every month by the 20th of the following month.
• Quarterly Filing (QRMP): Taxpayers with turnover up to ₹5 Crore under QRMP can file GSTR-3B quarterly, with monthly tax payment through PMT-06 challan.
• GSTR-9 and GSTR-9C applicability depends on turnover limits and audit requirements under GST law.
• Delay in GST return filing may attract late fees, interest, and input tax credit restrictions.
• Businesses involved in e-commerce transactions should also comply with GSTR-8 filing requirements.

TDS and TCS Compliance Calendar FY 2026-27

Disclaimer:

The monthly TDS/TCS payment deadline is generally the 7th of the succeeding month, subject to specific exceptions prescribed under the Income-tax Rules, 2026. The quarterly statement and certificate dates above are for the FY 2026-27 / Tax Year 2026-27 cycle.

Form Mapping Under the Income-tax Act, 2025

• Form 24Q → Form 138: Salary TDS statement
• Form 26Q → Form 140: Resident non-salary TDS statement
• Form 27Q → Form 144: Non-resident TDS statement
• Form 27EQ → Form 143: TCS statement
• Form 16 → Form 130: Salary TDS certificate
• Form 16A → Form 131: TDS certificate other than salary

Notes:

• TDS payment is generally required by the 7th day of the succeeding month.
• Delay in TDS payment may attract interest and penalty under the Income Tax Act.
• Quarterly TDS return filing is mandatory for deductors even where NIL deduction applies in certain cases.
• TCS return filing requirements apply to specified sellers and e-commerce operators under applicable provisions.
• Failure in TDS return filing may result in late filing fees under section 427 (earlier Section 234E).

LLP Compliance Calendar FY 2026-27

Disclaimer:

Certain compliance deadlines in FY 2026-27 are connected to FY 2025-26 filings, as annual returns and statements are filed after the financial year ends under applicable government timelines. Under the Income Tax Act, 2025 effective from 01/04/2026, old Tax Audit Forms 3CA, 3CB, and 3CD have been replaced and consolidated into Form 26 under the revised compliance framework.

Notes:

• LLP Form 11 filing is mandatory even if the LLP has not carried out business activities during the financial year.
• Form 8 contains details relating to accounts and solvency status of the LLP.
• LLPs liable for audit under the Income Tax Act must also comply with tax audit filing requirements.
• Delay in LLP filing may attract additional fees on a per-day basis under the LLP Act.
• LLPs having taxable income above prescribed limits are also required to pay advance tax installments.

OPC Compliance Calendar FY 2026-27

Disclaimer:

Due dates appearing in FY 2026-27 may include filings related to FY 2025-26 because several annual compliances are required to be filed after the completion of the financial year.

Notes:

• OPCs are required to comply with annual ROC filing requirements under the Companies Act, 2013.
• Filing of AOC-4 and MGT-7A is mandatory within prescribed timelines.
• DIR-3 KYC filing is compulsory for directors holding DIN status.
• OPCs receiving deposits or covered under specified criteria may also need to file DPT-3.
• Delay in ROC filing may result in additional fees and compliance penalties.

Income Tax Compliance Calendar FY 2026-27

Disclaimer:

For FY 2026-27, the Income-tax Act, 2025 uses Tax Year 2026-27 terminology. The corresponding legacy reference is AY 2027-28, but the new-law calendar should preferably use Tax Year 2026-27. The new ITR forms for Tax Year 2026-27 should be referred to by their notified form numbers once officially notified.

Notes:

• Advance tax is payable in installments where tax liability exceeds prescribed limits.
• Tax audit filing is mandatory for businesses and professionals crossing turnover thresholds under the Income Tax Act.
• Transfer pricing provisions apply to eligible domestic and international transactions.
• Delay in ITR filing may attract interest, late fees, and restrictions on loss carry-forward.
• Taxpayers should reconcile TDS credits and AIS details before filing returns.

PF and ESI Compliance Calendar FY 2026-27

Disclaimer:

Certain due dates falling in FY 2026-27 may correspond to compliances for FY 2025-26, since annual filings are generally completed after the close of the relevant financial year as per prescribed government timelines. Also, Form 3A and Form 6A are largely replaced by unified ECR-based online annual reconciliation under the EPFO system, though they are still generated for record purposes.

Notes:

• PF and ESI contributions must be deposited within prescribed due dates every month.
• Delay in PF or ESI payment may attract interest, damages, and penalties.
• Employers should ensure accurate employee contribution reporting through monthly returns.
• PF compliance applies to eligible establishments covered under the EPF Act.
• ESI compliance applies to establishments covered under the ESIC Act based on employee strength and salary thresholds.

Company Compliance Calendar FY 2026-27

Disclaimer:

Certain compliance due dates falling in FY 2026-27 may relate to filings for FY 2025-26, as annual compliances are generally submitted after the end of the relevant financial year according to prescribed government timelines.

Notes:

• Companies must hold Annual General Meeting (AGM) within prescribed timelines under the Companies Act, 2013.
• Filing of AOC-4 and MGT-7/MGT-7A is mandatory after completion of AGM.
• DIR-3 KYC filing is compulsory for directors to maintain active DIN status.
• MSME Form-1 is applicable where payments to MSME vendors remain outstanding beyond prescribed timelines.
• DPT-3 filing is required for companies accepting deposits or having outstanding money transactions covered under the rules.
• Delay in ROC compliance filing may attract additional fees of ₹100 per day for certain forms.

How Ebizfiling Helps with Statutory Compliance

Compliance Calendar FY 2026-27 becomes easier to manage when you have the right support. Businesses already deal with daily operations, clients, employees, and finances, so compliance deadlines often get missed until a notice or penalty appears.

Ebizfiling helps businesses stay on track with important statutory compliances like GST, TDS/TCS, Income Tax, ROC, PF & ESI, LLP, and Company filings. Our team helps you manage due dates, filings, and compliance requirements on time so you can avoid last-minute stress and focus more on your business.

Conclusion

Compliance Calendar FY 2026-27 helps businesses keep track of important due dates and avoid missing statutory compliances during the financial year. While compliance filings may look like routine work, delays can lead to penalties, notices, and unnecessary stress later.

Staying regular with filings and maintaining proper records makes compliance management much easier. When businesses complete filings on time, they can avoid last-minute pressure and focus more on daily operations and business growth instead of handling avoidable compliance issues later.

Looking for entity-specific compliance due dates?

Check our related blogs here:

GST compliance calendar FY 2026-27
LLP compliance calendar FY 2026-27
OPC compliance calendar FY 2026-27
TDS and TCS compliance calendar FY 2026-27
Income Tax compliance calendar FY 2026-27
PF and ESI compliance calendar FY 2026-27
Company compliance calendar FY 2026-27

Frequently Asked Questions