Timelines - Tax Publishers Your Tax Solution Hub

Timelines for 2026

Jan

Deposit of TDS

Tax Deducted at Source during the month of December, 2025 is required to be deposited to the Government Account

PMT-01

Jan

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of December, 2025. (ii) TDS/TCS by other deductors in month of December, 2025.

ITNS-281

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, interest other than interest on securities or any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 31-12-2025 in cases where the assessing officer with prior approval of Joint Commissioner grants permission for quarterly deposit of tax deducted.

ITNS-281

Jan

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of December, 2025

GSTR-7

Deposit of TCS

Tax Collected at Source during the month of December, 2025 is required to be deposited to the Government Account

PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of December, 2025

GSTR-8

Jan

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of December, 2025

GSTR-1

Jan

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter, is required to furnish details of outward supply for the quarter October-December, 2025

GSTR-1

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of December, 2025

GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of December, 2025

GSTR-5

Jan

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB-194M/194S during the month of November 2025.

16B/16C/ 16D/16E

Jan

Quarterly statement of TCS

Quarterly statement of tax collected at source for the quarter October-December 2025 is to be furnished.

27EQ

Quarterly statement of foreign remittances

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending December 31, 2025

15CC

Book adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in the month of December 2025.

24G

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended December 2025

15G/15H

Jan

Quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 31st December, 2025

CMP-08

Jan

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of December, 2025

GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of December, 2025

GSTR-3B

Jan

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to furnish monthly return for the month of December, 2025

GSTR-3B

Jan

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States is required to furnish monthly return for the month of December, 2025

GSTR-3B

Jan

Issuance of quarterly TCS certificate

Certificate of tax collected at source during the quarter October to December, 2025 to be issued.

27D

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of December 2025 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him.

26QB/26QC/ 26QD/26QE

Jan

Quarterly return by banking company/ public company/co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding ` 10,000 [` 50,000 (` 1,00,000 in case of senior citizen) where payer is banking company or a co-operative society carrying on business of banking] where such payment has been made without deduction of tax during the quarter ending on 31-12-2025.

26QAA

Quarterly statement of TDS in case of all deductors

Quarterly statement of TDS to be furnished : (i) In respect of tax deducted at source from salary payments made during quarter Oct.-Dec. 2025 (ii) In respect of tax deducted at source from income other than salary during quarter Oct.-Dec. 2025 (iii) In respect of deductee who is non-resident not being a company or foreign company or resident but not ordinarily resident

24Q 26Q 27Q

Feb

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of January 2026 (ii) TDS/TCS by other deductors in month of January 2026

ITNS-281

Feb

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of January, 2026

GSTR-8

Deposit of TCS

Tax Collected at Source during the month of January, 2026 is required to be deposited to the Government Account

PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of January, 2026

GSTR-7

Deposit of TDS

Tax Deducted at Source during the month of January, 2026 is required to be deposited to the Government Account

PMT-01

Feb

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of January, 2026

GSTR-1

Feb

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of January, 2026, using Invoice Furnishing Facility (IFF)

IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of January, 2026

GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of January, 2026

GSTR-5

Feb

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of December 2025

16B/16C/ 16D/16E

Feb

Book Adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of January 2026

24G

Issuance of TDS certificate by all deductors

Certificate of tax deducted at source is required to be issued in respect of tax deducted during the period October 2025 to December 2025

16A

Feb

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of January, 2026

GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of January, 2026

GSTR-3B

Feb

Monthly Return

GSTR-3B

Feb

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to furnish monthly return for the month of January, 2026

GSTR-3B

Mar

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of January 2025 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

26QB/26QC/ 26QD/26QE

Mar

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of February 2026 (ii) TDS/TCS by other deductors in month of February 2026

ITNS-281

Mar

Deposit of TDS

Tax Deducted at Source during the month of February, 2026 is required to be deposited to the Government Account

PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of February, 2026

GSTR-7

Deposit of TCS

Tax Collected at Source during the month of February, 2026 is required to be deposited to the Government Account

PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of February, 2026

GSTR-8

Mar

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of February, 2026

GSTR-1

Mar

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of February, 2026, using Invoice Furnishing Facility (IFF)

IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of February, 2026

GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of February, 2026

GSTR-5

Mar

Book Adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of February 2026

24G

Last instalment of advance income-tax

(i) A sum equal to 100 percent of advance income-tax, as reduced by the amount already paid in advance, payable by corporate as well as non-corporate assessees for the assessment year 2026-27 is required to be deposited. (ii) Whole amount of advance tax by an assessee who declares profits in accordance with provisions of section 44AD(1) or section 44ADA(1)

ITNS-280

Mar

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of January 2026

16B

Mar

Return by OIDAR service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of February, 2026

GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of February, 2026

GSTR-3B

Mar

Monthly Return

GSTR-3B

Mar

Monthly Return

GSTR-3B

Mar

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of February 2026 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

26QB/26QC/ 26QD/26QE

Mar

Furnishing of Modified Return in ITR-A

Furnishing of modified return by a successor entity to a business reorganisation where the order of business reorganisation of the competent authority was issued between the period 1st April, 2025 and 30th September, 2025

ITR-A

Application under section 155(18)

An application requesting for recomputation of total income of the previous year without allowing the claim for deduction of surcharge or cess, which has been claimed and allowed as deduction under section 40 in the said previous year

Apr

Deposit of TDS/TCS

Tax deducted or collected during March 2026 by Government authorities and being paid by way challan

ITNS 281

Apr

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of March, 2026

GSTR-7

Deposit of TCS

Tax Collected at Source during the month of March, 2026 is required to be deposited to the Government Account

PMT-01

Deposit of TDS

Tax Deducted at Source during the month of March, 2026 is required to be deposited to the Government Account

PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of March, 2026

GSTR-8

Apr

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of March, 2026

GSTR-1

Apr

Statement of outward supply

Every regular taxable person who is required to furnish details of outward supply every quarter, is required to furnish details of outward supply for the quarter January-March, 2026

GSTR-1

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of March, 2026

GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of March, 2026

GSTR-5

Apr

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/194M/ 194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of February 2026

16B/16C/ 16D/16E

Apr

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of March 2026

24G

Quarterly statement of foreign remittances by authorised dealer

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittance during quarter ending 31st March

15CC

Quarterly statement of foreign remittance by IFSC units

Quarterly statement by IFSC units in terms of rule 37BB for quarter ending 31st March

15CD

Apr

Quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 31st March, 2026

CMP-08

Apr

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of March, 2026

GSTR-3B

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of March, 2026

GSTR-5A

Apr

Monthly Return

GSTR-3B

Apr

Monthly Return

GSTR-3B

Apr

Annual Return by Composition Taxpayers

A composition taxpayer is required furnish annual return for the financial year ending on 31-3-2026

GSTR-4

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of March 2026 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

26QB/26QC/ 26QD/26QE

Deposit of TDS

Tax deducted on amount credited or paid by deductors other than Government authorities in the month of March 2026

ITNS-281

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, interest other than interest on securities or any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 31-3-2026 in cases where the assessing officer with prior approval of Joint Commissioner grants permission for quarterly deposit of tax deducted

ITNS-281

PAN related information

Electronic submission of declaration received in Form Nos. 60 during 1-10-2025 to 31-3-2026 to be submitted to specified authority [Rule 114D of IT Rules, 1962]

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended March 2026

15G/15H

May

Deposit of TDS

Tax Deducted at Source during the month of April, 2026 is required to be deposited to the Government Account

PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of April, 2026

GSTR-7

Deposit of TCS

Tax Collected at Source during the month of April, 2026 is required to be deposited to the Government Account

PMT-01

TCS Return

any person who is required to cllect tax at source is required to furnish monthly return of tax collectedc at source for the month of April, 2026

GSTR-8

May

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of April, 2026

GSTR-1

May

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of April, 2026

GSTR-5

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of April, 2026, using Invoice Furnishing Facility (IFF)

IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of April, 2026

GSTR-6

May

Quarterly statement of TCS

Furnishing of statement of TCS for the quarter ending on 31-3-2026

27EQ

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of March 2026

16B/16C/ 16D/16E

May

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of April, 2026

GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of April, 2026

GSTR-3B

May

Monthly Return

GSTR-3B

May

Monthly Return

GSTR-3B

May

TCS certificate

Issuance of TCS certificate for quarter ending on 31-3-2026

27D

Statement as per section 285 read with rule 114DA

Statement for year ended 31-3-2026 by a non-resident having liaison office in India

49C

Statement required to be furnished under section 285B by a person carrying on production of cinematograph film or engaged in specified activity, or both, for each previous year

To file such statement within 60 days from the end of the previous year 2025-26

52A

May

Return of tax by certain entities

Return of tax deduction from contribution paid by trustees of approved superannuation fund

Quarterly statement of TDS in case of all deductors

Quarterly statement of TDS to be furnished : (i) In respect of tax deducted at source from salary payments made during quarter January to March 2026; (ii) In respect of tax deducted at source from income other than salary during quarter January to March 2026; (iii) In respect of deductee who is non-resident not being a company or foreign company or resident but not ordinarily resident for the quarter January to March 2026.

24Q 26Q 27Q

Option by charitable trust

Exercise of option available in Explanation to section 11(1) where assessee required to furnish return by July 31

Statement of accumulated income

Statement as to set apart/accumulated income for future application, where assessee required to furnish return by July 31

Furnishing of state-ment of particulars and certificate under section 80G(5)(viii)/ (ix) and under section 35(1A)

Statement of particulars required to be furnished by any research association, university, etc. under section 80G(5)(viii)/(ix) and under section 35(1A) as per rule 18AB

10BD/10BE

Statement of financial transaction

Statement of financial transactions for year ended 31-3-2026 to be furnished by person specified in rule 114E

61A

Statement of report-able account under section 285BA

Statement of reportable account to be furnished by a reporting financial institution referred to in rule 114G

61B

Application for PAN

Application for allotment of PAN

49AA (In case of non-citizens or entities formed and registered outside India), 49A (In all other cases)

Jun

Deposit of TDS

Tax Deducted at Source during the month of May, 2026 is required to be deposited to the Government Account

PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of May, 2026

GSTR-7

Deposit of TCS

Tax Collected at Source during the month of May, 2026 is required to be deposited to the Government Account

PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of May, 2026

GSTR-8

Jun

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of May, 2026

GSTR-1

Jun

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of May, 2026

GSTR-5

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of May, 2026, using Invoice Furnishing Facility (IFF)

IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of May, 2026

GSTR-6

Jun

Quarterly TDS certifi-cate by all deductors

Issuance of TDS certificate for quarter ending on 31-3-2026 in respect of payment other than salary

16A

TDS certificate

Annual TDS certificate relating to payment of salary or where tax is deducted under section 194P

Deposit of first instalment of advance income-tax by all assessees other than those covered by section 58(2) [Table S. No. 1 or 3]

In case of all assessee first instalment of advance tax payable for the tax year 2026-27 is required to be deposited by persons other than those covered by section 58(2) [Table S. No. 1 or 3].

Jun

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of May, 2026

GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of May, 2026

GSTR-3B

Jun

Monthly Return

GSTR-3B

Jun

Monthly Return

GSTR-3B

Jun

Statement as to activities of investment fund

Statement to be furnished under section 9A(5) by eligible investment fund, in respect of its activities in a financial year, within ninety days from the end of the financial year

3CEK

Jun

Securities Transaction Tax

Return in respect of securities transaction tax for financial year 2025-26

(For Stock Exchanges) Form No. 1 (For Mutual Fund) Form No. 2

Statement of income distributed by securitisation trust

Annual statement regarding income distributed by securitisation trust to its investors for the year ended 31st March 2026.

64F

Statement of income distributed by investment fund under section 115UB

Statement of income distributed by investment fund to unit holder to be furnished to unit holder after end of financial year

64C

Quarterly return by banking company/ public company/co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding ` 10,000 [` 50,000 (` 1,00,000 in case of senior citizen) where payer is banking company or a co-operative society carrying on business banking] where such payment has been made without deduction of tax during the quarter ended on 31-3-2026

26QAA

Statement of income distributed by business trust under section 115UA

Statement of income distributed by business trust to unit holder to be furnished to unit holder after end of financial year

64B

Jul

Deposit of TDS

Tax Deducted at Source during the month of June, 2026 is required to be deposited to the Government Account

PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of June, 2026

GSTR-7

Deposit of TCS

Tax Collected at Source during the month of June, 2026 is required to be deposited to the Government Account

PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of June, 2026

GSTR-8

Jul

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of June, 2026

GSTR-1

Jul

Statement of outward supply

Every regular taxable person who is required to furnish details of outward supply every quarter, is required to furnish details of outward supply for the quarter April-June, 2026

GSTR-1

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of June, 2026

GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of June, 2026

GSTR-5

Jul

Quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 30th June, 2026

CMP-08

Jul

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of June, 2026

GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of June, 2025

GSTR-3B

Jul

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A, States is required to furnish monthly return for the month of June, 2025

GSTR-3B

Jul

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B, States is required to furnish monthly return for the month of June, 2025

GSTR-3B

Jul

Filing of Income Tax Return

Return of income-tax by non-corporate assessees (being individuals, HUFs, partnership firms, AOP/BOI, Trusts) not subject to audit under the Income Tax Act or any other law.

Form as notified by CBDT

Statement relating to scientific research

Statement by scientific research association, university, college or other institution or by Indian company engaged in scientific research (If return due date is 31st July)

Option to be exercised

Option to pay tax under section 115BAC/115BAD/ 115BAE where return is to be filed by 31st July.

10-IEA/10-IF/ 10-IFA

Aug

Deposit of TDS

Tax Deducted at Source during the month of July, 2026 is required to be deposited to the Government Account

PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of July, 2026

GSTR-7

Deposit of TCS

Tax Collected at Source during the month of July, 2026 is required to be deposited to the Government Account

PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of July, 2026

GSTR-8

Aug

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of July, 2026

GSTR-1

Aug

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of July, 2026

GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of July, 2026

GSTR-5

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of July, 2026, using Invoice Furnishing Facility (IFF)

IFF

Aug

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of July, 2026

GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of July, 2025

GSTR-3B

Aug

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States is required to furnish monthly return for the month of July, 2025

GSTR-3B

Aug

Monthly Return

GSTR-3B

Sep

Deposit of TDS

Tax Deducted at Source during the month of August, 2026 is required to be deposited to the Government Account

PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of August, 2026

GSTR-7

Deposit of TCS

Tax Collected at Source during the month of August, 2026 is required to be deposited to the Government Account

PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of August, 2026

GSTR-8

Sep

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of August, 2026

GSTR-1

Sep

Return by Non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of August, 2026

GSTR-5

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of August, 2026, using Invoice Furnishing Facility (IFF)

IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of August, 2026

GSTR-6

Sep

Deposit of advance income-tax by all assessees other than those covered by section 58(2)

Second instalment of advance tax payable for tax year 2026-27 is required to be deposited by persons other than those covered by section 58(2) [Table No. 1 or 3].

Sep

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of August, 2026

GSTR-3B

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of August, 2026

GSTR-5A

Sep

Monthly Return

GSTR-3B

Sep

Monthly Return

GSTR-3B

Sep

Tax Audit of Accounts

Following persons are required to get their books of account audited and obtain audit report : (i) Every person carrying on business if so required under section 44AB (ii) Every person carrying on the business shall, if the profits and gains from the business are deemed to be the profits and gains of such person under section 44AE or section 44BB or section 44BBB as the case may be, and he has claimed his income to be lower than the profits or gains so deemed to be the profits and gains of his business, as the case may be, in any previous year (iii) Every person carrying on profession if the total receipts from such profession are ` 50 lakhs or more for the previous year 2025-26 (iv) Any professional covered by section 44ADA if he claims his total income to be lower than 50% of the gross receipts and his total income exceed maximum amount not chargeable to tax (v) Any person whose case is covered by section 44AD(4) and his income exceeds the maximum amount which is not chargeable to tax

3CA or 3CB and 3CD

Oct

Deposit of TDS

Tax Deducted at Source during the month of September, 2026 is required to be deposited to the Government Account

PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of September, 2026

GSTR-7

Deposit of TCS

Tax Collected at Source during the month of September, 2026 is required to be deposited to the Government Account

PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of September, 2026

GSTR-8

Oct

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of September, 2026

GSTR-1

Oct

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of September, 2026

GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of September, 2026

GSTR-5

Statement of outward supply

Every regular taxable person who is required to furnish details of outward supply every quarter, is required to furnish details of outward supply for the quarter April-June, 2026

GSTR-1

Oct

Quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 30th September, 2026

CMP-08

Oct

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of September, 2026

GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of September, 2026

GSTR-3B

Oct

Monthly Return

GSTR-3B

Oct

Monthly Return

GSTR-3B

Oct

Filing of income-tax return

Following persons are required to file their income-tax return : (a) Corporate assessees (b) Individual or HUF carrying on business or profession subject to audit (c) Firm or co-operative society or AOP/BOI subject to audit (d) Individual or HUF being partner in a firm subject to audit. (e) Spouse of partner of a firm, where firm is subject to audit and provisions of section 5A apply to such spouse

Form as notified by CBDT

Option to be exercised

Option to claim lower rates of tax in case of a company

10-IB/10-IC/ 10-ID

Option to be exercised

Option to claim tax as per section 115BAC/115BAD/115BAE where return is to be filed by 31st October

10-IEA/10-IF/10-IFA

Audit Report

Obtaining and furnishing of audit report by assessee who has entered into an international transaction or specified domestic transaction where return is required to be filed by 30-11-2026.

3CEB

Nov

Deposit of TCS

Tax Collected at Source during the month of October, 2026 is required to be deposited to the Government Account

PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of October, 2026

GSTR-8

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of October, 2026

GSTR-7

Deposit of TDS

Tax Deducted at Source during the month of October, 2026 is required to be deposited to the Government Account

PMT-01

Nov

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of October, 2026

GSTR-1

Nov

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of October, 2026, using Invoice Furnishing Facility (IFF)

IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of October, 2026

GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of October, 2026

GSTR-5

Nov

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of October, 2026

GSTR-5A

Nov

Filing of return of income

Return by assessees including the partners of the firm or the spouse of such partner (If the provisions of section 5A applies to such spouse) who are required to file report under section 92E

Return : As applicable

Dec

Instalment of advance tax by all assessees other than those covered by section 58(2)

Payment of third instalment of advance income-tax for the tax year 2026-27 is required to be deposited by persons other than those covered by section 58(2) [Table S. No. 1 or 3].

Dec

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to furnish monthly return for the month of November, 2026

GSTR-3B

Dec

Monthly Return

GSTR-3B

Dec

Monthly Return

GSTR-3B

Dec

Reconciliation Statement

Every registered person whose turnover during financial year 2025-26 exceeds Rs. 5 crore is required to furnish self-certified reconciliation statement.

GSTR-9C

Annual Return

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, is required to furnish Annual Return for the financial year ending on 31 March, 2026.

GSTR-9