Compliance Calendar September 2026: Due Dates & Applicability 

Introduction

The Compliance Calendar for September 2026 brings together important statutory obligations relating to income tax, GST, ROC, EPF, ESI and other business laws. It helps companies, LLPs, OPCs, and employers identify applicable filings, payments, and regulatory requirements for the month.

Businesses should review each compliance based on their entity type, registration status, and transactions. Timely preparation can help reduce filing delays, additional fees, interest, and penalties.

GST Compliance Due Dates for September 2026

Explore our GST Compliance Calendar for September 2026 for a breakdown of GST return filing due dates, applicable forms, and taxpayer-specific requirements.

Notes

• GST TDS Return (GSTR-7): Government departments, local authorities, government agencies and other notified deductors must report GST TDS deducted during August 2026 through GSTR-7 within the prescribed due date.
• GST TCS Statement (GSTR-8): E-commerce operators required to collect TCS under GST must furnish GSTR-8 for collections made during August 2026.
• Statement of Outward Supplies (GSTR-1): Regular taxpayers filing returns monthly must report details of outward supplies made during August 2026 in GSTR-1.
• Invoice Furnishing Facility (IFF): QRMP taxpayers may optionally use the IFF to report B2B invoices for August 2026. The facility is not mandatory.
• Return for Non-Resident Taxable Persons (GSTR-5): Non-resident taxable persons must report their taxable supplies, purchases, tax liability, and tax payments for August 2026 through GSTR-5. Where registration expires earlier, the return may be required within seven days of expiry.
• Input Service Distributor Return (GSTR-6): Input service distributors must furnish details of input tax credit received and distributed to their units during August 2026.
• Monthly Summary GST Return (GSTR-3B): Regular taxpayers following the monthly filing system must declare their summary tax liability, eligible input tax credit, and tax payment for August 2026 through GSTR-3B.
• OIDAR Services Return (GSTR-5A): Non-resident OIDAR and applicable online money gaming service providers supplying services to customers in India must report their taxable supplies and discharge the applicable GST liability.
• Monthly GST Payment under QRMP (PMT-06): QRMP taxpayers must deposit the tax payable for August 2026, being the second month of the July–September 2026 quarter, through Form GST PMT-06.

TDS and TCS Compliance Calendar September 2026

Keep track of TDS and TCS payment, return filing, and certificate-related deadlines with our TDS and TCS Compliance Calendar for September 2026.

Disclaimer: Under this framework, Form 24G has been replaced by Form 137, while Forms 26QB, 26QC, 26QD and 26QE have been consolidated into Form 141.

Notes

• Deposit of TDS Deducted in August 2026: TDS deducted during August 2026 must be deposited with the Central Government within the prescribed due date to avoid interest and other consequences under the Income Tax Act, 2025.
• Deposit of TCS Collected in August 2026: TCS collected during August 2026 must be deposited with the central government within the prescribed timeline to ensure compliance and avoid interest liability.
• Monthly Statement by Government Account Offices (Form 137): PAOs, Treasury Officers, CDDOs, and other government account offices using the book adjustment mechanism must furnish Form 137 containing details of TDS or TCS deductions and remittances for August 2026.
• Challan-cum-Statement for TDS on Purchase of Immovable Property (Form 141): Applicable to buyers responsible for reporting TDS deducted on the purchase of immovable property and depositing the deducted tax with the government.
• Challan-cum-Statement for TDS on Rent (Form 141): Applicable to specified individuals and HUFs responsible for deducting and depositing TDS on rent payments under the relevant provisions of the Income Tax Act, 2025.
• Challan-cum-Statement for Specified Payments by Individuals or HUFs (Form 141): Applicable for reporting TDS deducted by specified individuals or HUFs on contractual, professional, commission, brokerage, or other prescribed payments.
• Issue of TDS Certificate (Form 132): Deductors who have deducted and deposited TDS on specified transactions covered under section 393(1), including rent, transfer of immovable property, specified contractual, commission, or professional payments, and transfer of virtual digital assets must issue Form 132 to the deductee within 15 days from the due date for furnishing the corresponding Form 141. For TDS deducted in July 2026, the certificate is due by 15/09/2026. Form 132 replaces the earlier Forms 16B, 16C, 16D, and 16E.

Income Tax Compliance Calendar September 2026

Review important income tax due dates, tax payment requirements, and statutory obligations through our Income Tax Compliance Calendar for September 2026.

Notes

• Deposit of TDS/TCS: Deductors and collectors must deposit the tax deducted or collected during August 2026 by 7 September 2026.
• Advance Tax Second Installment: Taxpayers liable to pay advance tax must pay at least 45% of their estimated tax liability by 15 September 2026.
• Tax Audit Report Filing: Taxpayers covered under the tax audit provisions must submit the prescribed audit report for FY 2025-26 by 30 September 2026.
• Audit Report in Form 10B/10BB: Specified charitable or religious trusts, institutions, funds, universities, educational institutions, hospitals, and medical institutions that are required to get their accounts audited must furnish the applicable audit report in Form 10B or Form 10BB within the prescribed timeline. Form 10B applies in specified higher-value or special cases, while Form 10BB applies to other prescribed cases. The report must generally be furnished one month before the due date for filing the income-tax return.

LLP Compliance Calendar for September 2026

For LLPs, stay organized with our LLP Compliance Calendar for September 2026, covering important recurring and annual compliance requirements.

Notes

• TDS Payment (ITNS 281N): LLPs that deducted TDS during August 2026 must deposit the amount with the Central Government through Challan ITNS 281N by 7 September 2026.

• GST TDS Return (GSTR-7): LLPs specifically required to deduct TDS under GST must report the tax deducted during August 2026 through GSTR-7 within the prescribed due date.

• Statement of Outward Supplies (GSTR-1): GST-registered LLPs following the monthly filing system must report details of outward supplies made during August 2026 through GSTR-1.

• Invoice Furnishing Facility (IFF): LLPs under the QRMP scheme may optionally use the IFF to report B2B invoices for August 2026. The facility is not mandatory.

• Advance Tax – Second Installment (ITNS 280N): LLPs liable to pay advance tax must pay at least 45% of their estimated annual tax liability, after adjusting the first installment, by 15 September 2026 through Challan ITNS 280N.

• EPF Contribution and Return (ECR): LLP establishments covered under EPF must upload the Electronic Challan-cum-Return and deposit the provident fund contribution for August 2026 by 15 September 2026.

• ESI Contribution: LLP establishments covered under ESI must report employee wages and deposit the employer’s and employees’ contributions for August 2026 within 15 days from the end of the month.

• Monthly Summary GST Return (GSTR-3B): GST-registered LLPs following the monthly filing system must declare their summary tax liability, eligible input tax credit, and tax payment for August 2026 through GSTR-3B.

• Monthly GST Payment under QRMP (GST PMT-06): LLPs under the QRMP scheme must deposit the tax payable for August 2026, being the second month of the July to September 2026 quarter, through Form GST PMT-06.

• Challan-cum-Statement for Specified TDS Transactions (Form 141): LLPs that deducted TDS during August 2026 on specified transactions, such as the purchase of immovable property or transfer of virtual digital assets, must report and deposit the tax through Form 141 by 30 September 2026.

OPC Compliance Calendar September 2026

If you operate an OPC, refer to our OPC Compliance Calendar for September 2026 to track applicable statutory filings and corporate compliance deadlines.

Notes

• Deposit of TDS/TCS (Challan Form ITNS 281N): OPCs that deducted TDS or collected TCS during August 2026 must deposit the amount through Challan Form ITNS 281N by 7 September 2026. ITNS 281N applies to TDS and TCS payments for Tax Year 2026-27 onwards.

• GST TDS Return (GSTR-7): OPCs specifically required to deduct TDS under GST must report the tax deducted during August 2026 through GSTR-7 by 10 September 2026.

• Statement of Outward Supplies (GSTR-1): GST-registered OPCs following the monthly filing system must report details of outward supplies made during August 2026 through GSTR-1 by 11 September 2026.

• Invoice Furnishing Facility (IFF): OPCs under the QRMP scheme may optionally use the IFF to report B2B invoices for August 2026 by 13 September 2026. The facility is not mandatory.

• Advance Tax – Second Installment (Challan Form ITNS 280N): OPCs liable to pay advance tax must pay at least 45% of their estimated annual advance tax liability by 15 September 2026, after adjusting the first installment. The payment must be made through Challan Form ITNS 280N for Tax Year 2026-27.

• EPF Contribution and Return (ECR): OPC establishments covered under EPF must upload the Electronic Challan-cum-Return and deposit the provident fund contribution for August 2026 by 15 September 2026.

• ESI Contribution: OPC establishments covered under ESI must deposit the employer’s and employees’ contributions for August 2026 by 15 September 2026.

• Monthly Summary GST Return (GSTR-3B): GST-registered OPCs following the monthly filing system must declare their summary tax liability, eligible input tax credit and tax payment for August 2026 through GSTR-3B.

• Monthly GST Payment under QRMP (GST PMT-06): OPCs under the QRMP scheme must deposit the tax payable for August 2026, being the second month of the July to September 2026 quarter, through Form GST PMT-06.

• Filing of Financial Statements (AOC-4): OPCs must file their adopted financial statements and prescribed attachments for FY 2025-26 with the Registrar of Companies by 27 September 2026.

• Challan-cum-Statement for TDS on Property (Form 141 – Schedule B): OPCs that deducted TDS during August 2026 on the purchase of immovable property from a resident seller must report and deposit the tax through Form 141 – Schedule B by 30 September 2026. Form 141 replaces the earlier Form 26QB for transactions from Tax Year 2026-27 onwards.

• Tax Audit Report Filing (Form 3CA-3CD): OPCs covered under the tax audit provisions must file Form 3CA-3CD for FY 2025-26 by 30 September 2026. The new Form 26 should not be used for this deadline because it applies to the audit of Tax Year 2026-27, which will be due on 30 September 2027.

Company Compliance Calendar September 2026  

For companies, stay on top of ROC filings, statutory deadlines, and other key obligations with our Company Compliance Calendar for September 2026.

Notes

• Board Meeting Compliance: A regular company must generally hold at least four Board meetings every year, with no more than 120 days between two consecutive meetings. An OPC, small company, or dormant company generally complies by holding at least one Board meeting in each half of the calendar year, with a gap of at least 90 days. The requirement does not apply to an OPC having only one director. Therefore, September is relevant only where a meeting falls due under the company’s schedule.

• Maintenance of Statutory Registers and Minutes: Companies must keep their register of members, applicable security-holder registers, register of directors and KMP, and minutes of Board and general meetings updated. The exact registers required depend on the company’s structure and transactions.

• Change in Directors or KMP (DIR-12): A company must report the appointment of a director or KMP, or any subsequent change, to the Registrar within 30 days. This includes applicable appointments, resignations and changes in designation.

• Alteration in Share Capital (SH-7): Companies must file notice of an alteration or increase in share capital within 30 days of the alteration. The compliance applies only to companies having share capital and undertaking a transaction covered under Section 64.

• Specified Resolutions and Agreements (MGT-14): MGT-14 is not required for every Board or shareholder resolution. It must be filed within 30 days only for resolutions and agreements specified under Section 117, subject to exemptions available to certain classes of companies.

• Maintenance of Books of Account: Every company must maintain books and supporting records that present a true and fair view of its affairs. The books must be maintained on an accrual basis and according to the double-entry system.

• OPC Financial Statements (AOC-4): An OPC must file its duly adopted financial statements within 180 days from the closure of the financial year. For FY 2025-26 ending on 31 March 2026, the statutory deadline is 27 September 2026.

• Annual Compliance Tracking: “Annual Compliance Tracking and Due-Date Monitoring” is an internal control activity and not a statutory MCA compliance. It should not be included as a separate legal-compliance row.

• Annual ROC Filings: AOC-4 and MGT-7/MGT-7A do not automatically become due on 30 September. Except for the special OPC timeline, they are generally linked to the actual AGM date and become due within the prescribed period after the AGM.

PF and ESI Compliance Calendar September 2026 

Notes

• PF Contribution Payment and ECR Filing: Employers covered under EPF must file the Electronic Challan-cum-Return and deposit the EPF, EPS, EDLI and other applicable amounts for August 2026 by 15 September 2026. Under the revamped ECR system, the return must first be filed and approved, after which the challan is generated for payment.

• PF Administrative Charges: Applicable EPF administrative charges are payable along with the monthly provident fund and allied dues. Therefore, they do not need to be presented as a separate compliance row. EPFO records confirm that contributions and applicable administrative charges must be remitted within 15 days from the close of the month.

• International Worker PF Contribution: PF contributions for covered international workers are also payable by 15 September 2026. However, this is not a separate monthly return or payment deadline. The contribution should be included in the employer’s applicable monthly EPF compliance and ECR.

• Interest and Damages for EPF Delay: Delayed EPF payment attracts interest at 12% per annum under Section 7Q. Damages may also be levied under Section 14B at 5%, 10%, 15% or 25% per annum, depending on the period of delay.

• ESI Contribution Payment: Employers covered under ESIC must deposit contributions for August 2026 within 15 days from the end of the month, making 15 September 2026 the applicable due date.

• Interest on Delayed ESI Contribution: Delayed ESI contribution attracts simple interest at 12% per annum for each day of default or delay. ESIC may also levy damages under the applicable regulations.

Simplify Your Business Compliance with Ebizfiling

Managing GST, TDS, income tax, ROC, PF and ESI compliances together can be difficult. Different due dates, forms and filing requirements increase the risk of delays and penalties.

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Our Compliance Services:

• GST return filing and regular GST compliance
• TDS return filing and TDS/TCS payment support
• Business income tax return filing
• Company annual filing and ROC compliance
• LLP annual compliance
• PF return filing and EPF compliance
• ESI registration and contribution support
• Due-date tracking and filing reminders
• Assistance with notices and regulatory queries

Whether you operate a startup, LLP, OPC, private limited company, or MSME, Ebizfiling can help you manage your recurring and annual compliance requirements.

Get expert assistance for statutory filings, due-date tracking, and compliance management with Ebizfiling.

Conclusion

The Compliance Calendar for September 2026 helps businesses plan their monthly, quarterly, annual, and event-based obligations in an organized manner. Since every compliance may not apply to every business, the applicable law, form, and filing requirement should be checked before submission.

Businesses should also monitor notifications issued by CBDT, CBIC, MCA, EPFO, and ESIC for any extension or regulatory change. Proper due-date tracking and professional compliance support can help businesses maintain accurate records and meet their statutory responsibilities on time.

Frequently Asked Questions

Suggested Reads:

Compliance Calendar August 2026
Compliance Calendar July  2026
Annual Compliance Calendar FY 2026-27