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December 15, 2025
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BySteffy A
Compliance Calendar in the Month of January 2026
Introduction
As January 2026 begins, businesses, professionals, and taxpayers must prepare for multiple statutory compliance deadlines. This month includes important monthly and quarterly filings under GST, PF, ESI, and Income Tax laws. Timely compliance is essential to avoid penalties and interest. The following compliance calendar highlights all major due dates for January 2026 to help businesses stay compliant and organized.
Important Due Dates of GST Returns – January 2026
|
Due Date |
Form to be Filed |
Period |
Who Should File? |
|
10.01.2026 |
GSTR-7 |
December 2025 |
GST TDS deductors |
|
10.01.2026 |
GSTR-8 |
December 2025 |
E-commerce operators collecting TCS |
|
11.01.2026 |
GSTR-1 (Monthly) |
December 2025 |
Monthly GSTR-1 filers |
|
13.01.2026 |
GSTR-1 (IFF) |
December 2025 |
QRMP taxpayers uploading invoices |
|
13.01.2026 |
GSTR-5 |
December 2025 |
Non-resident taxable persons |
|
13.01.2026 |
GSTR-6 |
December 2025 |
Input Service Distributors |
|
18.01.2026 |
CMP-08 |
Oct–Dec 2025 Quarter |
Composition taxpayers |
|
20.01.2026 |
GSTR-5A |
December 2025 |
|
|
20.01.2026 |
GSTR-3B (Monthly) |
December 2025 |
Monthly filers |
|
22.01.2026 |
GSTR-3B (QRMP) |
Oct–Dec 2025 |
QRMP filers (Category A states) |
|
24.01.2026 |
GSTR-3B (QRMP) |
Oct–Dec 2025 |
QRMP filers (Category B states) |
Notes
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CMP-08 for Q3 is due only in January 2026.
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QRMP GSTR-3B filing for Q3 is spread across 22 and 24 January based on state category.
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Reconcile ITC for Q3 before filing GSTR-3B.
Essential Due Dates of Income Tax / PF / ESI Compliance – January 2026
|
Due Date |
Form / Compliance |
Period |
Who Should File? |
|
07.01.2026 |
Deposit of TDS / TCS |
December 2025 |
All deductors |
|
15.01.2026 |
PF Contribution & ECR Filing |
December 2025 |
EPFO-registered employers |
|
15.01.2026 |
ESI Contribution & Return Filing |
December 2025 |
ESIC-registered employers |
|
15.01.2026 |
TCS Return (Form 27EQ) |
Oct–Dec 2025 Quarter |
All TCS collectors |
|
30.01.2026 |
Challan-cum-Statement u/s 194-IA/IB/IM/S |
December 2025 |
Deductors for property, rent, etc. |
|
31.01.2026 |
TDS Return (Form 24Q/26Q/27Q) |
Oct–Dec 2025 Quarter |
All non-government TDS deductors |
|
31.01.2026 |
Form 26QAA |
Oct–Dec 2025 Quarter |
Banks reporting interest without TDS |
Notes
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Quarterly TDS returns for Q3 are due on 31 January 2026, not 15 January.
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TCS returns continue to be due on 15 January for Quarter 3.
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PF and ESI filings must be completed before the 15th to avoid penalties.
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There is no Advance Tax deadline in January.
Penalty for Late Filing of GSTR-3B
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₹50 per day (₹25 CGST + ₹25 SGST).
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₹20 per day for nil returns.
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Interest at 18 percent per year on unpaid tax.
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Late fee capping applies as per CBIC notifications.
Conclusion
January 2026 carries several monthly and quarterly compliance deadlines. Businesses should file GSTR-1, GSTR-3B, CMP-08, PF, ESI, and TDS/TCS returns on time to avoid penalties. Stay updated with official portals such as www.gst.gov.in, www.epfindia.gov.in, www.esic.gov.in, and www.incometax.gov.in for notifications or date extensions.
Suggested Read :
Compliance Calendar for December 2025
Compliance Calendar for November 2025
GST Compliance Calendar For FY 2025-26
LLP Compliance Calendar FY 2025-26
Frequently Asked Questions on Compliance Due Dates for January 2026
1. When is GSTR-1 due in January 2026?
GSTR-1 for the month of December 2025 must be filed by 11th January 2026 for all monthly taxpayers. Businesses registered under the QRMP scheme do not file GSTR-1 monthly, but they can upload December 2025 invoices using the IFF facility until 13th January 2026 to enable timely input tax credit for buyers.
2. When is GSTR-3B due in January 2026?
Monthly GSTR-3B for December 2025 must be filed by 20th January 2026. QRMP taxpayers must file their quarterly GSTR-3B for the October to December 2025 period on 22nd or 24th January 2026, depending on their state category.
3. When is CMP-08 due for composition taxpayers?
Composition taxpayers must file CMP-08 for the October to December 2025 quarter by 18th January 2026. This statement reports quarterly turnover and tax payable, and delay can attract late fees and interest.
4. When are PF and ESI filings due in January 2026?
Employers registered under PF and ESI must deposit contributions and file returns for December 2025 by 15th January 2026. Late filing can result in penalties, interest, and adverse compliance remarks during inspections or audits.
5. When are TDS and TCS returns due in January 2026?
The TCS return in Form 27EQ for the October to December 2025 quarter is due by 15th January 2026. TDS returns in Forms 24Q, 26Q, and 27Q for the same quarter must be filed by 31st January 2026.
6. Who is required to file GSTR-5A?
GSTR-5A must be filed by foreign OIDAR service providers supplying digital services to customers in India. For transactions made in December 2025, the due date for filing GSTR-5A is 20th January 2026.
7. Is IFF filing available in January 2026?
Yes, QRMP taxpayers can upload their December 2025 invoices through the Invoice Furnishing Facility (IFF) until 13th January 2026. This helps recipients claim input tax credit earlier and improves GST reconciliation.
8. What is the penalty for late filing of GSTR-3B?
Late filing of GSTR-3B attracts a fee of ₹50 per day for returns with tax liability and ₹20 per day for nil returns. Interest at 18 percent per annum is also charged on any outstanding tax amount.
9. Are annual GST returns due in January 2026?
No, annual GST returns GSTR-9 and GSTR-9C for FY 2024-25 were due on 31st December 2025. January 2026 does not include any annual GST return deadlines unless extended by the government.
10. Where can taxpayers check official compliance updates?
Taxpayers should regularly check official portals such as gst.gov.in, epfindia.gov.in, esic.gov.in, and incometax.gov.in for notifications, deadline extensions, and system-related updates issued by the authorities.
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