Tax Compliance Calendar FY 2026-27: GST, ITR & TDS Due Dates

FY 2026-27 (1 April 2026 to 31 March 2027) packs recurring monthly GST and TDS deadlines, quarterly advance-tax dates and annual return dates into one calendar. As of late August 2026, the non-audit ITR deadline for AY 2026-27 (31 July 2026) has passed, so belated and revised returns remain open until 31 December 2026. Treat the dates below as the standing rules — CBDT and CBIC notifications regularly extend them, so always verify before you plan.

New law note: From 1 April 2026, the Income-tax Act, 2025 replaces the Income-tax Act, 1961. Returns for FY 2025-26 (AY 2026-27) are still filed under the 1961 Act with ITR-1 to ITR-7, so the section numbers used in this guide remain the ones for that filing. From tax year 2026-27, provisions carry new numbers (for example, Section 80C becomes Section 123 and Section 87A becomes Section 156) and key forms change (Form 16 becomes Form 130 and Form 26AS becomes Form 168), while proceedings for earlier years continue under the 1961 Act. See the complete mapping in our Income-tax Act 2025 section and form mapping guide.

One caveat before the tables

Every date here comes from the standing law and rules — section numbers, rule books and long-running practice. Governments shift these dates through notifications, sometimes with days to spare, and recent years have seen frequent extensions for both ITR and annual GST returns. Bookmark this page, but confirm the critical ones on the official portals before you commit cash or file.

GST due dates

Late filings attract a daily late fee and interest on delayed tax, so cost the delay before choosing to wait. The GST late fee calculator works out the exposure in seconds.

Income tax due dates

The advance tax instalments carry cumulative shares of 15%, 45%, 75% and 100% of the year’s liability, and they bite once tax payable after TDS crosses ₹10,000. Estimate each instalment with the advance tax calculator to avoid Section 234B (Section 424 of the Income-tax Act, 2025) and 234C interest.

TDS and TCS due dates

Delays compound quickly: interest runs from the deduction default (1% per month) and deposit default (1.5% per month), and late fees attach to returns as well. Reconcile your TDS books against 26AS each quarter rather than only in March.

Payroll and other recurring compliance

Payroll dates move with wage months, not payment months: contributions for the wage month of March fall due in April even if paid then. State professional tax regimes differ on due dates and returns, so build them into your payroll calendar separately.

If a deadline has already slipped

• Missed the ITR date for AY 2026-27? File a belated return by 31 December 2026 with the Section 234F fee, or an updated return later where eligible.
• Missed a GST return? File immediately — the daily late fee is already running, and your buyers’ input credit is stuck until your GSTR-1 lands.
• Missed a TDS deposit? Pay the tax and interest first, then file the return; continuing deposits keep the monthly chain clean.
• Repeated slippage is a process problem — a GST consultant or income tax consultant can set up a compliance calendar with reminders for your size of business.

Key takeaways

• GST runs on the 10th, 11th, 13th, 18th, 20th and 22nd/24th pattern; income tax runs on the 7th, 15th, 30th and 31st.
• Non-audit ITRs for AY 2026-27 were due 31 July 2026 — belated and revised returns stay open until 31 December 2026.
• GSTR-9 and GSTR-9C for FY 2025-26 fall due on 31 December 2026; the composition GSTR-4 is due 30 June, subject to current notifications.
• Advance tax for FY 2026-27 still has three instalments ahead — 15 September and 15 December 2026, then 15 March 2027.
• Every date here can shift by notification — verify critical deadlines before you rely on them.

Frequently asked questions

What is the last date to file an ITR for AY 2026-27 now?

The original non-audit deadline of 31 July 2026 has passed. You can file a belated or revised return until 31 December 2026, paying the applicable late fee.

Have the audit deadlines for AY 2026-27 been extended?

The base dates are 30 September 2026 for the tax audit report and 31 October 2026 for the ITR. Extensions have been common in recent years, so check the latest CBDT notification before planning.

What happens if GSTR-1 is filed late?

A daily late fee applies, capped by turnover slabs, and more importantly your buyers’ input credit stays blocked until your invoices appear. File as soon as possible and keep the next month’s cycle on time.

Is advance tax payable if TDS already covers my income?

No — advance tax applies only when tax payable after TDS and credits exceeds ₹10,000 for the year. Salaried taxpayers with accurate employer TDS usually owe nothing.

Do QRMP taxpayers have different due dates?

Yes — GSTR-1 is due by the 13th of the month after the quarter, GSTR-3B by the 22nd or 24th depending on your state group, and monthly tax goes out through PMT-06. IFF, where used, closes on the 13th of months one and two of the quarter.

Disclaimer: Tax laws change frequently. Verify current rates and deadlines on the official portals (incometax.gov.in, gst.gov.in) or consult a qualified professional before acting.