April 2026 Statutory Compliance Calendar: Key Due Dates Under GST, Income Tax, FEMA & Companies Act
Staying on top of regulatory deadlines across multiple statutory frameworks is a critical responsibility for every compliance professional, finance team, and business owner. April 2026 marks the beginning of a new financial year, making it an especially important month — not only for routine filings but also for recalibrating compliance thresholds, scheme eligibility, and registration obligations for FY 2026-27. The following calendar consolidates all major due dates under GST, Income Tax, FEMA, Provident Fund, ESI, and the Companies Act 2013 to help assessees plan and execute their obligations without default.
Key Compliance Triggers at the Start of April 2026
April 1, 2026 — GST Threshold Recalculation & E-Invoice Applicability
The commencement of April 2026 requires all registered businesses to review their Aggregate Turnover for FY 2025-26. This calculation serves as the foundational basis for determining eligibility and obligations under multiple GST provisions for FY 2026-27, including:
- Eligibility for the QRMP (Quarterly Return Monthly Payment) Scheme
- Continued availability of the Composition Scheme
- E-Invoice applicability based on turnover thresholds
Important: Assessees whose Aggregate Turnover in FY 2025-26 exceeded Rs. 5 crore for the first time will be required to mandatorily generate e-invoices beginning April 1, 2026. This is a significant system-level change that businesses must prepare for in advance by onboarding to the Invoice Registration Portal (IRP).
April 2026 — Week-by-Week Compliance Schedule
April 7, 2026 (Tuesday) — Income Tax & FEMA Deadlines
Income Tax — TCS Payment for March 2026
- The due date for remitting Tax Collected at Source (TCS) collected during March 2026 falls on April 7, 2026, via Challan No. ITNS-281.
- For Government offices depositing TDS via challan, April 7 is the final date for deposit.
- Where TDS/TCS is paid via book entry by a government office, the tax must be deposited on the same day as deduction or collection.
Income Tax — Upload of Buyer Declarations (Form 27C / New Form 127)
- Sellers who received declarations from buyers during March 2026 for non-deduction of TCS must upload these declarations on or before April 7, 2026.
- Applicable Form: Form 27C (existing) / Form 127 (new rule)
FEMA — ECB-2 Return
- Entities that have availed External Commercial Borrowings (ECB) must submit the ECB-2 Return for March 2026 to the Reserve Bank of India by April 7, 2026.
April 10, 2026 (Friday) — GST Returns by Deductors & E-Commerce Operators
| Form | Filer Type | Period |
|---|---|---|
| GSTR-7 | Tax Deductors under GST | March 2026 |
| GSTR-8 | E-Commerce Operators | March 2026 |
Both returns pertain to monthly filers and must be submitted on or before April 10, 2026.
April 11, 2026 (Saturday) — GSTR-1 for Monthly Filers
- Monthly filers must submit GSTR-1 (Statement of Outward Supplies) for March 2026 by April 11, 2026.
April 13, 2026 (Monday) — Multiple GST Filings
The following returns are due on April 13, 2026:
- GSTR-1 (Quarterly) — Statement of Outward Supplies for the January–March 2026 quarter, applicable to QRMP scheme assessees.
- GSTR-5 — Monthly return to be filed by Non-Resident Taxable Persons for March 2026.
- GSTR-6 — Monthly return to be filed by Input Service Distributors (ISD) for March 2026.