Compliance Calendar October 2026: Key Filing Dates

Introduction

The Compliance Calendar  October 2026 provides a consolidated view of important statutory deadlines applicable to businesses and taxpayers across GST, income tax, TDS/TCS, ROC, LLP, OPC, PF, and ESI compliances.

October 2026 includes several monthly, quarterly, and annual compliance obligations, including GST returns, TDS statements, LLP filings, financial statement filings, and employment-related contributions.

Businesses should evaluate applicable compliances based on their entity structure, registrations, turnover, transactions, and statutory obligations. Tracking deadlines in advance helps avoid late fees, interest, additional charges, and compliance-related issues.

GST Compliance Calendar, October 2026

Explore our GST Compliance Calendar for October 2026 for a detailed breakdown of GST return filing due dates, applicable forms, QRMP requirements, and taxpayer-specific compliance obligations.

Category X Taxpayers: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Odisha, Delhi, Puducherry, Andaman and Nicobar Islands, Dadra and Nagar Haveli, and Daman and Diu, and Ladakh.

Category Y Taxpayers: Rajasthan, Uttar Pradesh, Bihar, Jharkhand, Haryana, Himachal Pradesh, Punjab, Uttarakhand, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, West Bengal, Jammu and Kashmir, Chandigarh, and Lakshadweep.

Notes:

• GST TDS Return (GSTR-7): Government departments, local authorities, government agencies and other notified deductors must report GST TDS deducted during September 2026 through GSTR-7 within the prescribed due date. Nil return: No late fee. Non-Nil return: ₹50/day (₹25 CGST + ₹25 SGST), subject to maximum ₹2,000 per return
• GST TCS Statement (GSTR-8): E-commerce operators required to collect TCS under GST must furnish GSTR-8 for collections made during September 2026.
• Statement of Outward Supplies (GSTR-1): Regular taxpayers filing returns monthly must report details of outward supplies made during September 2026 through GSTR-1.
• Quarterly Outward Supply Return (GSTR-1): QRMP taxpayers must furnish details of outward supplies for the July–September 2026 quarter through quarterly GSTR-1.
• Invoice Furnishing Facility (IFF): QRMP taxpayers may optionally use IFF to upload B2B invoices for the first two months of the quarter. The facility is optional and does not replace quarterly GSTR-1 filing.
• Return for Non-Resident Taxable Persons (GSTR-5): Non-resident taxable persons must report taxable supplies, purchases, tax liability and tax payments for September 2026 through GSTR-5. Where registration expires earlier, the return may be required within the prescribed period after expiry.
• Input Service Distributor Return (GSTR-6): Input Service Distributors must report details of input tax credit received and distributed to their units during September 2026 through GSTR-6.
• Quarterly Statement-cum-Challan (CMP-08): Composition taxpayers must furnish the quarterly statement and pay applicable tax for the July–September 2026 quarter through CMP-08.
• Monthly Summary GST Return (GSTR-3B): Regular taxpayers following the monthly filing system must declare summary tax liability, eligible input tax credit and tax payment for September 2026 through GSTR-3B.
• Quarterly GST Return (GSTR-3B): QRMP taxpayers must file GSTR-3B for the July–September 2026 quarter according to their applicable State/UT category due date.
• OIDAR Services Return (GSTR-5A): Non-resident OIDAR service providers and applicable online money gaming service providers supplying services to customers in India must report taxable supplies and applicable GST liability through GSTR-5A.
• Job Work Return (ITC-04): Applicable taxpayers must furnish details relating to goods sent to and received from job workers during the prescribed period through ITC-04. Principals with preceding-FY aggregate turnover up to ₹5 crore file ITC-04 annually, while those with turnover above ₹5 crore file it half-yearly.
• Monthly GST Payment under QRMP (PMT-06): QRMP taxpayers must deposit the applicable tax payable for the second month of the July–September 2026 quarter through Form GST PMT-06.

TDS and TCS Compliance Calendar, October 2026

Explore our TDS Compliance Calendar for October 2026 for a detailed breakdown of TDS payment due dates, return filing timelines, applicable forms, and deductor-specific compliance requirements.

Disclaimer: From Tax Year 2026-27 onwards, the Income-tax Act, 2025 framework introduces revised form numbering for TDS and TCS statements. Earlier forms such as Form 24Q, Form 26Q, Form 27Q and Form 27EQ correspond to new Form 138, Form 140, Form 144 and Form 143 respectively.

Notes:

• TDS Payment (Challan ITNS-281N): TDS deductors must deposit TDS deducted during September 2026 by 7 October 2026.
• TCS Payment (Challan ITNS-281N): TCS collectors must deposit tax collected during September 2026 by 7 October 2026.
• TCS Return Filing (Form 143): TCS collectors must furnish the quarterly TCS statement for Q2 FY 2026-27 covering July–September 2026 transactions.
• TDS Return Filing (Forms 138, 140 and 144): TDS deductors must file quarterly statements for salary payments, resident non-salary payments and paymentsto non-residents for Q2 FY 2026-27 by 31 October 2026.

LLP Compliance Calendar, October 2026

Explore our LLP Compliance Calendar for October 2026 for a complete overview of LLP filing due dates, applicable forms, annual compliance requirements, and obligations applicable to different types of LLPs.

Notes:

• Statement of Accounts & Solvency (Form 8): All LLPs are required to file the Statement of Accounts and Solvency for FY 2025-26 by 30 October 2026. The filing provides details regarding the LLP’s financial position and solvency status.
• Income Tax Return Filing (ITR-5): LLPs subject to audit under the Income Tax Act must file their income tax return for FY 2025-26 through ITR-5 by 31 October 2026, subject to applicable tax provisions and notifications.

OPC Compliance Calendar ,October 2026    

Notes:

MSME Return Filing (MSME-1): OPCs having outstanding payments to Micro and Small Enterprises beyond the prescribed period must file MSME Form-1 for the relevant half-year period ending September 2026 by 31 October 2026.

Income Tax Compliance Calendar ,October 2026

Stay informed with the Income Tax Compliance Calendar for October 2026, featuring important income tax due dates, applicable forms, payment and filing timelines, and taxpayer-specific requirements.

Notes:

• Income Tax Return Filing: Taxpayers requiring audit under the Income-tax Act must file their Income Tax Return for FY 2025-26 by 31 October 2026 using the applicable ITR form.
• Transfer Pricing Report Filing (Form 3CEB): Taxpayers entering into specified domestic or international transactions covered under transfer pricing provisions must obtain and furnish Form 3CEB within the prescribed timeline.

PF and ESI Compliance Calendar, October 2026

Stay up to date with the PF and ESI Compliance Calendar for October 2026, covering important contribution due dates, ECR filing timelines, applicable requirements, and key compliance obligations for employers.

Notes:

• PF Contribution Payment (ECR): Employers covered under EPF must deposit employee and employer contributions for September 2026 through the Electronic Challan-cum-Return (ECR) by 15 October 2026.
• ESI Contribution Payment: Employers covered under ESIC must deposit ESI contributions for September 2026 within the prescribed due date to avoid interest and other applicable consequences.

Company Compliance Calendar ,October 2026

Get a clear overview of the Company Compliance Calendar for October 2026, covering important ROC filing deadlines, Companies Act compliances, applicable forms, and key requirements for companies.

Notes:

• Appointment of Auditor (ADT-1): Form ADT-1 is required to be filed with the Registrar within 15 days of the appointment of the auditor; therefore, where the auditor is appointed at an AGM held on 30 September 2026, the filing date is 15 October 2026.
• Filing of Financial Statements (AOC-4): Companies must file their financial statements for FY 2025-26 with the Registrar of Companies through Form AOC-4 within the prescribed timeline after approval of financial statements.
• MSME Return Filing (MSME-1): Companies having outstanding payments to Micro and Small Enterprises beyond the prescribed period must file MSME Form-1 for the half-year period from April to September 2026 by 31 October 2026.

Stay Ahead of October 2026 Compliance Deadlines with Ebizfiling

Managing multiple statutory compliances every month can become challenging for businesses. GST returns, TDS filings, Income Tax obligations, ROC compliances, LLP filings, and PF and ESI contributions all have different timelines and filing requirements. Missing even one important deadline can lead to late fees, interest, notices and unnecessary compliance burden.

Ebizfiling helps businesses simplify compliance management by providing professional assistance with accurate filings, deadline tracking, and regulatory support. Our team helps businesses identify applicable compliances and complete filings on time.

Our Compliance Support Services

• GST Return Filing and GST compliance management
• TDS Return Filing and TDS/TCS compliance support
• Business Income Tax Return Filing for timely tax compliance
• Company Annual Filing and ROC compliance assistance
• LLP Annual Compliance support
• OPC Annual Compliance assistance
• PF Return Filing and EPF compliance support
• ESI Registration and contribution assistance
• Compliance review and due-date tracking
• Support for notices and regulatory queries

Whether you operate a startup, LLP, OPC, private limited company or MSME, Ebizfiling helps you manage recurring and annual compliance requirements through a structured approach. Get professional support for statutory filings, compliance planning and deadline management with Ebizfiling.

Conclusion

The Compliance Calendar October 2026 helps businesses organise monthly, quarterly and annual statutory obligations in advance. Since compliance requirements differ based on entity type, transactions and applicable laws, businesses should verify the relevant forms and deadlines before filing.

Regular monitoring of updates from MCA, CBDT, CBIC, EPFO and ESIC can help businesses stay prepared for regulatory changes. With proper planning and compliance support, businesses can reduce filing delays and maintain accurate statutory records throughout the year.

Frequently Asked Questions