Integrated Compliance Calendar for Financial Year 2026-27

Managing statutory deadlines across GST, Income Tax Act 1961, Companies Act 2013, FEMA, SEBI (LODR), EPF, ESIC, LLP and other regulations is critical for every assessee and corporate entity. Missing a single date can trigger interest, late fees, penalties, or even prosecution in some cases.

This consolidated compliance calendar for FY 2026-27 (April 2026 to March 2027) presents, in a structured manner, the major monthly and annual obligations under key Indian regulatory laws, including:

  • GST compliances (GSTR-1, GSTR-3B, GSTR-4, GSTR-9, GSTR-9C, etc.)
  • Income-tax compliances (TDS/TCS returns, certificates, advance tax, audit reports, ITR-U)
  • Corporate law filings under Companies Act 2013 and LLP Act
  • SEBI (LODR) and SEBI (DP) periodic submissions
  • FEMA returns (ECB, FLA, ODI, liaison/branch/project offices)
  • Labour law payments and returns under EPF and ESIC
  • FCRA annual filings
  • MSME reporting and Nidhi company returns

Important: The calendar is prepared on the basis of provisions and notifications as available up to 31.03.2026. Assessees should always cross-check for any subsequent extensions, amendments or system changes issued by the respective authorities.

Below is a month-wise breakdown of key compliances and their statutory due dates.

April 2026 – Start of the Financial Year

FEMA & Labour Law Compliances

  • 10.04.2026 – Under FEMA, borrowers must file the monthly report of actual ECB transactions for March 2026 through their AD Category I Bank in Form ECB 2.
  • 15.04.2026 – Deposit ESIC contributions and file the ESIC return for March 2026 via ESI challan under the ESIC Act.
  • 15.04.2026 – Deposit PF dues and submit the EPF return for March 2026 using ECR under the EPF Act.

GST Compliances

  • 11.04.2026 – File GSTR-1 for March 2026:
    • For registered persons with prior-year aggregate turnover exceeding INR 5 crores, and
    • For those with turnover up to INR 5 crores who have opted for monthly GSTR‑1 filing.
  • 13.04.2026 – Under the QRMP scheme (January–March 2026 quarter), small assessees (turnover up to INR 5 crores) filing quarterly GSTR-1 must submit GSTR-1 for that quarter.
  • 18.04.2026 – Composition dealers must file their quarterly statement (January–March 2026) in CMP-08.
  • 20.04.2026 – File GSTR-3B for March 2026 for assessees with turnover up to INR 5 crores who have chosen monthly GSTR-3B.
  • 22.04.2026 – Quarterly GSTR-3B for March 2026 (QRMP scheme) for assessees up to INR 5 crores, located in:
    • Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
  • 30.04.2026 – GSTR-4: Annual return for composition suppliers for FY 2025-26.

SEBI (LODR) & Companies Act Compliances

  • 21.04.2026 – Listed entities must file Disclosure of Shareholding Pattern under Reg 31(1)(b) of SEBI (LODR).
  • 30.04.2026 – Submit Corporate Governance Report under Reg 27(2) of SEBI (LODR).
  • 30.04.2026 – File Statement of Grievance Redressal Mechanism under Reg 13(3).
  • 30.04.2026 – Under SEBI (DP), file Reconciliation of share capital audit report under Reg 76.
  • 30.04.2026 – Companies Act 2013:
    • MSC-3 – Annual return of dormant companies.
    • NDH-3 – Half-yearly return for Nidhi companies for period October 2024 to March 2025.
    • Open a separate bank account for unspent CSR funds and transfer the unutilised amount, where applicable.
    • MSME-1 – Half-yearly return on outstanding dues to micro and small enterprises.

May 2026 – Q4 Tax & Statutory Closures

GST & FEMA

  • 11.05.2026 – Monthly GSTR-1 for April 2026 (same criteria as April).
  • 11.05.2026 – Monthly ECB-2 under FEMA for April 2026 ECB transactions.

Labour Law

  • 15.05.2026 – ESIC payment and return for April 2026.
  • 15.05.2026 – EPF payment and ECR filing for April 2026.

GST – GSTR-3B

  • 20.05.2026 – GSTR-3B for April 2026 (monthly filers, turnover up to INR 5 crores).
  • 22.05.2026 – GSTR-3B (QRMP scheme) for April 2026 for the same specified states/UTs.

SEBI & Corporate Law Filings

  • 30.05.2026 – Under SEBI (LODR):
    • Reg 32(1) – Statement of deviation(s) or variation(s).
    • Reg 33(3)(a) – Quarterly/annual Financial Results with Limited Review Report/Auditor’s Report.
    • Reg 23(9) – Disclosure of related party transactions, where applicable.
    • Reg 24A – Secretarial Compliance Report.
  • 30.05.2026 – Under Companies Act 2013:
    • PAS-6 – Reconciliation of share capital report for unlisted public companies with demated shares.
    • FC-4 – Annual Return of foreign companies.
  • 30.05.2026 – Under LLP Act – Form 11: Annual return of LLPs.

Income Tax – TDS/TCS

  • 30.05.2026 – Form 27D – Quarterly TCS certificates for quarter ending 31.03.2026.
  • 31.05.2026 – Form 24Q/26Q/27Q – Quarterly TDS statements for quarter ending 31.03.2026.

June 2026 – First Advance Tax & Key MCA Filings

GST & FEMA

  • 11.06.2026 – Monthly GSTR-1 for May 2026.
  • 09.06.2026 – ECB-2 (FEMA) for May 2026 ECB transactions.

Labour Law

  • 15.06.2026 – ESIC payment/return for May 2026.
  • 15.06.2026 – EPF payment/ECR for May 2026.

Income Tax – Advance Tax

  • 15.06.2026 – First instalment of advance tax for AY 2027-28 for all assessees liable to advance tax.

GST – GSTR-3B

  • 20.06.2026 – GSTR-3B for May 2026 (monthly filers).
  • 22.06.2026 – GSTR-3B for ...