Compliance calendar
The IRIS MSME Compliance Calendar brings together all essential GST, Income Tax, ROC, and other regulatory due dates in one convenient view. Designed to help MSMEs plan ahead and stay on top of every filing with ease.
View monthly, quarterly, and annual compliance schedules organized for better planning and timely action.
October has a full compliance schedule, with monthly GST filings overlapping with quarterly returns for the July to September period. The first half of the month moves through GST reporting, PF and ESIC payments and quarterly TCS, while the second half shifts to composition-tax and GSTR-3B filings. The busiest point comes at month-end, with several tax and statutory filings falling together on 31 October.
The month opens with TDS/TCS compliance before the GST filing cycle begins, followed by the quarterly returns for QRMP taxpayers. Mid-month brings PF and ESIC payments alongside the quarterly TCS statement, with CMP-08 and GSTR-3B following in the next week. QRMP taxpayers then have two quarterly GSTR-3B dates to note, on 22 and 24 October. The final stretch covers TDS deposit on specified transactions, followed by the quarterly TDS statement, ITR, Form 3CEB and MSME Form I on 31 October.
Key Compliance Due Dates: October 2026
- 7 October 2026 – TDS/TCS Deposit Deposit of tax deducted or collected for September 2026.
- 10 October 2026 – GSTR-7 & GSTR-8 Filing of GST TDS and TCS returns for September 2026.
- 11 October 2026 – GSTR-1 Reporting of outward supplies for September 2026 by monthly filers.
- 13 October 2026 – GSTR-1 (QRMP) Quarterly reporting of outward supplies for July to September 2026 by eligible QRMP taxpayers.
- 13 October 2026 – GSTR-5 & GSTR-6 Returns for non-resident taxable persons and input service distributors for September 2026.
- 15 October 2026 – PF & ESIC Payment Deposit of Provident Fund and ESIC contributions for September 2026.
- 15 October 2026 – Quarterly TCS Statement Filing of the TCS statement for the July to September 2026 quarter.
- 18 October 2026 – CMP-08 Quarterly statement and tax payment for composition taxpayers for July to September 2026.
- 20 October 2026 – GSTR-3B & GSTR-5A Monthly GST return and tax payment for September 2026.
- 22 October 2026 – GSTR-3B (QRMP Category A) Quarterly GSTR-3B filing and tax payment for eligible taxpayers in Category A.
- 24 October 2026 – GSTR-3B (QRMP Category B) Quarterly GSTR-3B filing and tax payment for eligible taxpayers in Category B.
- 30 October 2026 – TDS Deposit Deposit of TDS on specified transactions.
- 31 October 2026 – Quarterly TDS Statement Filing of the TDS statement for the July to September 2026 quarter.
- 31 October 2026 – Income Tax Return Filing of ITR for FY 2025-26 for taxpayers covered under the applicable audit provisions, subject to any CBDT extension.
- 31 October 2026 – Form 3CEB Filing of the transfer pricing report for FY 2025-26, where applicable.
- 31 October 2026 – MSME Form I Filing of the half-yearly return covering dues to micro and small enterprises that remain unpaid for more than 45 days.
September brings together GST filings, TDS/TCS payments, PF and ESIC contributions, advance tax, and the tax audit deadline, giving businesses several different compliance dates to work around. The busiest stretch comes in the middle of the month, with multiple GST filings followed by PF and ESIC payments and the second advance-tax instalment.
The month starts with TDS/TCS compliance on 7 September, followed by GSTR-7 and GSTR-8 on 10 September and GSTR-1 on 11 September. Then comes 13 September, when GSTR-5, GSTR-6, and the optional IFF are due. 15 September brings two deadlines together: PF and ESIC payments and the second instalment of advance tax. GSTR-3B and GSTR-5A follow on 20 September, while PMT-06 is due on 25 September for applicable QRMP taxpayers. The month closes on 30 September with TDS deposit on specified transactions and the tax audit report deadline.
Key Compliance Due Dates: September 2026
- 7 September 2026 – TDS/TCS Deposit Deposit of tax deducted or collected for August 2026.
- 10 September 2026 – GSTR-7 & GSTR-8 Filing of GST TDS and TCS returns for August 2026.
- 11 September 2026 – GSTR-1 Reporting of outward supplies for August 2026 by monthly filers.
- 13 September 2026 – GSTR-5 & GSTR-6 Returns for non-resident taxable persons and input service distributors.
- 13 September 2026 – Invoice Furnishing Facility (IFF) Optional reporting of B2B invoices for eligible QRMP taxpayers, covering August 2026.
- 15 September 2026 – PF & ESIC Payment Deposit of Provident Fund and ESIC contributions for August 2026.
- 15 September 2026 – Advance Tax, 2nd Instalment Cumulative 45% of estimated tax liability due for FY 2026-27.
- 20 September 2026 – GSTR-3B & GSTR-5A Monthly GST return and tax payment for August 2026.
August 2026 carries a full set of compliance dates with GST returns, TDS/TCS filings, PF and ESIC payments, and income tax returns spread across the month.
The month begins with the TDS/TCS return due on 7 August. Between 10 and 13 August, several GST returns fall due one after another. On 15 August, businesses need to complete their PF and ESIC payments. The month’s key deadline is 20 August, when regular taxpayers file GSTR-3B and GSTR-5A along with their GST payment. Towards the end of the month, GST payment via Form PMT-06 is due on 25 August, TDS deposit on specified transactions falls on 30 August, and the month closes with the ITR-3/ITR-4 filing deadline
Key Compliance Due Dates – August 2026
- 7 August 2026 – TDS/TCS Returns
Filing of TDS and TCS returns for the applicable period. - 10 August 2026 – GSTR-7 & GSTR-8
Filing of GST TDS and TCS returns. - 11 August 2026 – GSTR-1
Reporting of outward supplies for July 2026 (Monthly). - 13 August 2026 – GSTR-5 & GSTR-6
Filing of returns by non-resident taxable persons and input service distributors. - 13 August 2026 – Invoice Furnishing Facility (IFF)
Reporting of B2B invoices by eligible QRMP taxpayers for July 2026 (Optional). - 15 August 2026 – PF & ESIC Payments
Deposit of Provident Fund and ESIC contributions for the previous month. - 20 August 2026 – GSTR-3B & GSTR-5A
Monthly GST return with payment of tax liability for July 2026. - 25 August 2026 – GST Payment via Form PMT-06
Payment of GST for QRMP taxpayers who did not opt for the IFF. - 30 August 2026 – TDS Deposit
Deposit of TDS on specified transactions. - 31 August 2026 – ITR-3/ITR-4 (FY 2025-26)
Income tax return filing for eligible taxpayers with business or professional income.
July opens with key tax deposits and GST return filings, followed by employee contribution payments and quarterly compliance requirements for eligible taxpayers. As the month progresses, businesses will also need to complete GSTR-3B filings based on their filing category before closing the month with the Income Tax Return (ITR) due date for applicable non-audit taxpayers.
The month begins with the deposit of TDS and TCS, followed by GSTR-1 and the Invoice Furnishing Facility (IFF) for eligible QRMP taxpayers. EPF and ESIC contributions are due by mid-July, while Composition Scheme taxpayers are required to file CMP-08 for the April–June 2026 quarter. Regular and QRMP taxpayers must also complete their respective GSTR-3B filings before the due date for filing the Income Tax Return (ITR) for FY 2025–26 (AY 2026–27), subject to any extension announced by the CBDT.
One notable feature of July is that it includes both monthly and quarterly filing obligations, along with the Income Tax Return (ITR) due date for eligible non-audit taxpayers, making it a month with responsibilities spread right through to the final week.
Key Compliance Due Dates – July 2026
- 7 July 2026 – TDS / TCS Deposit
Deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for June 2026. - 11 July 2026 – GSTR-1
Reporting of outward supplies for June 2026. - 13 July 2026 – Invoice Furnishing Facility (IFF)
Reporting of B2B invoices by eligible QRMP taxpayers for June 2026. - 15 July 2026 – EPF & ESIC Payment
Deposit of EPF and ESIC contributions for June 2026. - 18 July 2026 – CMP-08
Quarterly statement-cum-challan for taxpayers registered under the Composition Scheme for Q1 (April–June 2026). - 20 July 2026 – GSTR-3B
Monthly GST return with payment of tax liability for June 2026. - 22 July 2026 – GSTR-3B (QRMP – Category A)
Quarterly GST return with payment of tax liability for eligible QRMP taxpayers for Q1 (April–June 2026). - 24 July 2026 – GSTR-3B (QRMP – Category B)
Quarterly GST return with payment of tax liability for eligible QRMP taxpayers for Q1 (April–June 2026). - 31 July 2026 – Income Tax Return (ITR)
Due date for filing the Income Tax Return (ITR) for FY 2025–26 (AY 2026–27) for applicable non-audit taxpayers, subject to any extension announced by the CBDT.
June 2026 includes GST filing deadlines that require businesses to report transactions, submit returns, and meet their tax payment obligations within the prescribed timelines. These filings support accurate tax reporting, facilitate the flow of input tax credits, and help taxpayers avoid interest and late fees from delayed compliance.
The deadlines are spread across the month. Between 10 and 13 June, taxpayers such as e-commerce operators, tax deductors, input service distributors, non-resident taxpayers, and regular businesses are required to file their respective GST returns and statements. On 15 June, the E-Way Bill System Updates come into effect, requiring businesses involved in the movement of goods to be aware of the revised system requirements. The final deadline falls on 20 June, when regular taxpayers must file GSTR-3B and pay any GST due for the tax period.
Key Compliance Due Dates – June 2026
- 10 June 2026 – GSTR-7 & GSTR-8 Filing of GST TDS and TCS returns
- 11 June 2026 – GSTR-1 Reporting of outward supplies for May 2026
- 13 June 2026 – GSTR-5 & GSTR-6 Filing of returns by non-resident taxable persons and input service distributors
- 13 June 2026 – Invoice Furnishing Facility (IFF) Reporting of B2B invoices by eligible QRMP taxpayers for May 2026
- 15 June 2026 – E-Way Bill System Updates Go Live Implementation of updated e-way bill system requirements
- 20 June 2026 – GSTR-3B Monthly GST return with payment of tax liability for May 2026
With the first month of the quarter behind us, May is focused on reconciling April’s transactions and aligning them with the required filings. This period involves completing the necessary returns and tax filings—covering GST, TDS/TCS, and other statutory submissions—while also including certain filings related to the previous quarter.
With multiple due dates scheduled across the month, the filings follow a structured sequence across different timelines. Keeping this sequence in view helps keep submissions organized and avoids any overlap or pending filings.
Below are the important compliance due dates for May 2026.
Key Compliance Due Dates – May 2026
- 7 May 2026 – TDS/TCS Deposit Deposit of tax deducted or collected for April
- 10 May 2026 – GSTR-7 & GSTR-8 Filing of GST TDS and TCS returns
- 11 May 2026 – GSTR-1 Reporting of outward supplies for April
- 15 May 2026 – PF & ESIC Payment Contribution for April payroll
- 20 May 2026 – GSTR-3B Monthly GST return with tax payment for April
April marks the start of a new financial year and brings the first set of compliance timelines to focus on. It sets the foundation for how filings and reporting will be handled in the months ahead.
As the year begins, businesses can expect a return to regular monthly and quarterly filings, along with specific due dates spread across the month. These dates cover key areas such as tax deposits, GST returns, and statutory payments, each requiring timely attention. Keeping track of these timelines from the beginning helps maintain consistency in filings.
Below is a clear overview of the important compliance due dates for April 2026.
Key Compliance Due Dates – April 2026
- 7 April 2026 – TDS/TCS Deposit for March 2026 transactions
- 11 April 2026 – GSTR-1 for March 2026 (details of outward supplies)
- 15 April 2026 – PF & ESI Payment for March 2026 payroll
- 18 April 2026 – CMP-08 for the January–March 2026 quarter (Composition Taxpayers)
- 20 April 2026 – GSTR-3B for March 2026 (monthly GST return)
March is a critical month for every business as it marks the completion of the financial year. This period requires a focused approach, as you are balancing routine monthly filings with the final wrap-up of the year’s activity. Taking care of these tasks now ensures a smooth transition into the new financial year without the pressure of pending taxes or missed deadlines.
The March calendar includes vital milestones, such as the final installment of advance tax and the last opportunity for tax-saving investments. Staying ahead of these dates helps you manage your cashflow effectively while keeping your business operations fully updated.
Below is an overview of the important compliance due dates for March 2026.
Key Compliance Due Dates – March 2026
- 7 March 2026 – TDS/TCS Deposit for February 2026
- 11 March 2026 – GSTR-1 (Monthly outward supplies) for February 2026
- 15 March 2026 – Advance Tax: Deadline for the final installment (100%) for FY 2025-26
- 15 March 2026 – PF & ESI Payment for February 2026 payroll
- 20 March 2026 – GSTR-3B (Monthly GST return) for February 2026
- 31 March 2026 – Financial Year Conclusion: Final day for tax-saving investments and finalizing your accounts for FY 2025-26
February includes several routine compliance activities that help businesses maintain consistency in tax and statutory filings. With GST returns, TDS/TCS obligations, and payroll-related payments spread across the month, early awareness of due dates supports better planning and steady operations.
This month covers key GST filings for monthly taxpayers, withholding tax deposits, issuance of TDS certificates, and PF & ESI payments. Keeping track of these timelines allows businesses to manage compliance alongside regular business activities with ease.
Below is an overview of the important compliance due dates for February 2026.
Key Compliance Due Dates – February 2026
- 7 February 2026 – TDS/TCS Deposit for January 2026
- 10 February 2026 – GSTR-7 (GST TDS return) for January 2026
- 10 February 2026 – GSTR-8 (GST TCS return for e-commerce operators) for January 2026
- 11 February 2026 – GSTR-1 (Monthly outward supplies) for January 2026
- 13 February 2026 – GSTR-6 (Input Service Distributor return) for January 2026
- 14 February 2026 – TDS Certificate (Form 16A – Quarterly)
- 15 February 2026 – PF & ESI Payment for January 2026
- 20 February 2026 – GSTR-3B (Monthly GST return) for January 2026
- 25 February 2026 – GST PMT-06 (Monthly tax payment for QRMP taxpayers)
January sets the pace for the year ahead. For MSMEs, this is a key month to bring focus to compliance and financial discipline, as multiple GST filings fall within a short span. Staying aligned with timelines in January helps businesses maintain continuity and start the year on a stable footing.
With GST returns, TDS/TCS deposits, and quarterly statements scheduled during the month, having clear visibility on due dates supports better planning and timely action.
Below are the important GST and withholding tax (TDS/TCS) due dates for January 2026.
Key Compliance Due Dates – January 2026
- 7 January 2026 TDS/TCS Deposit – December 2025
- 10 January 2026 GSTR-7 (Dec 2025) – GST TDS return GSTR-8 (Dec 2025) – GST TCS return for e-commerce operators
- 11 January 2026 GSTR-1 (Dec 2025) – Outward supplies for monthly filers
- 13 January 2026 GSTR-1 (IFF) (Dec 2025) – Optional for QRMP taxpayers GSTR-5 (Dec 2025) – Non-resident taxable persons GSTR-6 (Dec 2025) – Input Service Distributors
- 15 January 2026 TCS Return – Form 27EQ (Oct–Dec 2025)
- 18 January 2026 CMP-08 (Oct–Dec 2025) – Statement for composition scheme taxpayers
- 20 January 2026 GSTR-3B (Dec 2025) – Monthly return GSTR-5A (Dec 2025) – OIDAR service providers
- 22 January 2026 GSTR-3B (Oct–Dec 2025) – QRMP taxpayers (Category 1 states)
