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August 27, 2026
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BySteffy A
LLP Compliance Calendar September 2026: Complete Overview
Introduction
The LLP Compliance Calendar September 2026 brings together the major tax and statutory deadlines that Limited Liability Partnerships should track during the month. It includes due dates for TDS and TCS deposits, GST returns, advance tax, PF and ESI contributions, QRMP payments and specified TDS transactions.
Important compliances for September include ITNS 281N, GSTR-7, GSTR-1, IFF, ITNS 280N, ECR, ESI contribution, GSTR-3B, GST PMT-06 and Form 141, depending on the LLP’s registrations, transactions and employee coverage.
Tracking these deadlines in advance helps LLPs complete applicable filings on time, avoid interest and late fees, and maintain a proper compliance record under income tax, GST and labour laws.
Important Due Dates in the LLP Compliance Calendar August 2026
|
Due Date |
Compliance |
Form |
Period |
Applicable To |
|
07/09/2026 |
Deposit of TDS/TCS | ITNS 281N | August 2026 |
LLPs that deducted TDS or collected TCS during August 2026 |
|
10/09/2026 |
GST TDS Return | GSTR-7 | August 2026 | LLPs specifically required to deduct TDS under GST |
| 11/09/2026 | Statement of Outward Supplies | GSTR-1 | August 2026 |
GST-registered LLPs filing GSTR-1 monthly |
|
13/09/2026 |
Invoice Furnishing Facility | IFF | August 2026 |
LLPs under the QRMP scheme using the optional IFF facility |
|
15/09/2026 |
Advance Tax – Second Instalment | ITNS 280N | Tax Year 2026-27 |
LLPs liable to pay advance tax |
|
15/09/2026 |
EPF Contribution and Return | ECR | August 2026 | LLP establishments covered under EPF |
| 15/09/2026 | ESI Contribution | ESIC Monthly Contribution/Challan | August 2026 |
LLP establishments covered under ESI |
|
20/09/2026 |
Monthly Summary GST Return | GSTR-3B | August 2026 | GST-registered LLPs filing GSTR-3B monthly |
| 25/09/2026 | Monthly GST Payment under QRMP | GST PMT-06 | August 2026 |
LLPs under QRMP required to deposit tax for August 2026 |
|
30/09/2026 |
Challan-cum-Statement for Specified TDS Transactions | Form 141 | August 2026 |
LLPs undertaking specified transactions covered under Section 393(1) |
Disclaimer: Form 141 replaces Forms 26QB, 26QC, 26QD and 26QE under the Income-tax Act, 2025.
Penalties, Interest and Consequences of Non-Compliance
|
Due Date |
Compliance |
Interest / Late Fee / Penalty |
Consequence of Non-Compliance |
|
07/09/2026 |
Deposit of TDS/TCS through ITNS 281N | For TDS, interest is 1% per month or part thereof for delay in deduction and 1.5% per month or part thereof for delay in depositing tax after deduction. The same rates apply to delayed collection and deposit of TCS. Penalty may also extend up to the amount of tax involved. |
The LLP may be treated as an assessee-in-default. The related business expenditure may be disallowed while computing taxable income. Continued or willful failure may result in recovery proceedings and prosecution. |
|
10/09/2026 |
GST TDS Return – GSTR-7 | Late fee is ₹50 per day, comprising ₹25 under CGST and ₹25 under SGST, subject to a maximum total late fee of ₹2,000. Interest at 18% per annum applies where the GST TDS amount itself is deposited late. |
The deductee may not receive the GST TDS credit on time. The TDS certificate may also be delayed, and the GST authorities may initiate recovery or compliance proceedings. |
|
11/09/2026 |
Statement of Outward Supplies – GSTR-1 | Late fee is generally ₹50 per day and ₹20 per day for a nil return. The combined CGST and SGST maximum is ₹500 for nil returns, ₹2,000 where turnover is up to ₹1.5 crore, ₹5,000 where turnover exceeds ₹1.5 crore but is up to ₹5 crore, and ₹10,000 for higher turnover. |
Invoice details may not appear in the recipients’ GST records on time, which can delay their input tax credit. Continued non-filing may lead to notices, return-filing restrictions and suspension or cancellation proceedings. |
|
13/09/2026 |
Invoice Furnishing Facility – IFF | IFF is an optional facility. Therefore, no separate late fee applies merely because invoices were not uploaded through IFF by the cut-off date. |
Missed invoices must be reported in the quarterly GSTR-1 or, where permitted, through the next available filing facility. The recipient’s input tax credit visibility may be delayed. |
|
15/09/2026 |
Advance Tax – Second Installment through ITNS 280N | By 15 September, at least 45% of the total advance tax liability should generally be paid. Interest for shortfall is calculated at 1% per month for three months, effectively 3% of the shortfall. Interest may not apply where at least 36% of the advance tax liability has been paid by this date, subject to statutory conditions. |
The shortfall increases the final tax liability. Additional interest may apply after the end of the tax year where total advance tax paid is less than 90% of assessed tax. |
|
15/09/2026 |
EPF Contribution and Return – ECR | Delayed contribution attracts simple interest at 12% per annum from the due date until payment. Damages may also be imposed under the applicable EPF scheme, subject to the statutory limit. |
Recovery may be made through attachment and sale of property or other statutory recovery measures. Where employees’ contributions were deducted but not deposited, responsible persons may face imprisonment of one to three years and a fine of ₹1 lakh. Failure to submit the required return or information may attract a fine of up to ₹50,000. |
|
15/09/2026 |
ESI Contribution | Delayed ESI contribution attracts simple interest at 12% per annum from the due date until actual payment. Damages may additionally be imposed, subject to the applicable ESIC regulations and statutory limits. |
ESIC may initiate recovery proceedings against the LLP and its responsible persons. Employees’ benefit records may be affected. Serious or repeated defaults may result in fines and prosecution under the Code on Social Security, 2020. |
| 20/09/2026 | Monthly Summary GST Return – GSTR-3B | Late fee is generally ₹50 per day and ₹20 per day for a nil return. Turnover-based maximum limits are the same as those applicable to GSTR-1. Interest at 18% per annum generally applies to delayed net cash tax liability, subject to Rule 88B and eligible cash-ledger relief. |
The taxpayer may be unable to file subsequent GST returns. Continued default may result in notices, recovery proceedings, restrictions on e-way bills and suspension or cancellation of GST registration. |
|
25/09/2026 |
Monthly GST Payment under QRMP – GST PMT-06 | No return late fee applies because PMT-06 is a tax payment challan. However, interest at 18% per annum may apply to the unpaid monthly tax amount from the due date until payment. |
The unpaid amount and interest must be discharged while filing the quarterly GSTR-3B. Continued non-payment may lead to demand and recovery proceedings. |
|
30/09/2026 |
Challan-cum-Statement for Specified TDS Transactions – Form 141 | Interest is generally 1% per month or part thereof for failure to deduct TDS and 1.5% per month or part thereof for delay in depositing TDS after deduction. A late-filing fee of ₹200 per day may apply, restricted to the amount of TDS involved. |
The LLP may be treated as an assessee-in-default. The payee, property seller, landlord, contractor or professional may not receive the TDS credit or certificate on time. Penalty and prosecution may apply in serious cases. Form 141 replaces Forms 26QB, 26QC, 26QD and 26QE under the Income-tax Act, 2025. |
Manage LLP Compliance with Ebizfiling
September brings multiple deadlines for GST returns, TDS and TCS payments, advance tax, PF, ESI and other statutory filings. Missing these deadlines may lead to interest, late fees and regulatory action.
Ebizfiling provides complete LLP compliance support, from identifying applicable filings and preparing documents to submitting returns within the prescribed timelines. Our experts can assist with GST, TDS, PF, ESI, Form 8, Form 11, partner changes and ongoing LLP compliance.
Stay focused on your business while Ebizfiling manages your compliance requirements.
Conclusion
The LLP Compliance Calendar September 2026 provides a complete overview of the key tax and statutory deadlines applicable to LLPs during the month. Timely compliance helps avoid penalties, interest and unnecessary notices.
Since the applicability of each filing depends on the LLP’s registrations, transactions, turnover and employee strength, LLPs should review their obligations carefully and complete all applicable compliances within the prescribed due dates.
For a wider view, refer to Ebizfiling’s Compliance Calendar September 2026, covering GST, Income Tax, TDS and TCS, PF and ESI, Company, OPC and LLP compliances.
Suggested Reads:
Compliance Calendar FY 2026-27
Compliance Calendar August 2026
GST Compliance Calendar September 2026
TDS and TCS Compliance Calendar September 2026
Frequently Asked Questions
1. Are all September 2026 compliances applicable to every LLP?
No. Applicability depends on the LLP’s GST registration, turnover, employee strength, tax liability and transactions. For example, GSTR-7 applies only to registered GST deductors, while PMT-06 and IFF apply to eligible taxpayers under the QRMP scheme.
2. Which income tax law applies to LLP compliances for September 2026?
The Income-tax Act, 2025 applies to Tax Year 2026-27 from 1 April 2026. Therefore, LLPs must use the revised challans and forms prescribed under the new law for applicable payments and filings.
3. What is the difference between ITNS 281N and Form 141?
ITNS 281N is used for depositing regular TDS or TCS liabilities through a TAN login. Form 141 is a challan-cum-statement for specified TDS transactions covered under Section 393(1), including transactions previously reported through Forms 26QB, 26QC, 26QD and 26QE.
4. How much advance tax must an LLP pay by 15 September 2026?
An LLP liable to pay advance tax should generally have paid at least 45% of its estimated annual advance tax liability by 15 September 2026. A shortfall may attract interest on the deficient amount under the applicable provisions.
5. Is IFF filing mandatory for an LLP under the QRMP scheme?
No. IFF is optional and allows QRMP taxpayers to upload eligible B2B invoices for the first two months of a quarter. Using IFF helps recipients view invoices and claim input tax credit without waiting for the quarterly GSTR-1.
6. Can an LLP file a nil GSTR-1 or GSTR-3B for August 2026?
Yes. A GST-registered LLP required to file GSTR-1 or GSTR-3B must generally file a nil return even when it has no outward supplies or tax liability for the relevant period.
7. Which LLPs are required to file GSTR-7?
GSTR-7 is required only when the LLP is registered as a GST tax deductor and is legally required to deduct TDS under GST. An LLP does not need to file GSTR-7 merely because it has a regular GST registration.
8. Why is PMT-06 payable in September when the quarterly GST return is filed later?
Under the QRMP scheme, eligible taxpayers file GSTR-1 and GSTR-3B quarterly but deposit tax for the first two months of the quarter through PMT-06. Therefore, tax for August 2026 is generally deposited through PMT-06 by 25 September 2026.
9. How can Ebizfiling help an LLP meet its September 2026 deadlines?
Ebizfiling can review the LLP’s registrations and transactions, identify applicable GST, TDS, advance tax, PF and ESI compliances, prepare the required information and assist with filing before the prescribed due dates.
10. Can Ebizfiling manage ongoing LLP compliance after September 2026?
Yes. Ebizfiling can assist with monthly and quarterly tax filings, Form 8, Form 11, designated partner changes, GST returns, TDS compliance and other recurring LLP requirements based on the services selected by the LLP.
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