Returns older than three years can no longer be filed
Since 1 July 2025, the GST portal permanently blocks the filing of any return once three years have passed from its due date. Pending old returns cannot be regularised after that point.
Resources
Compliance Calendar
The due dates that apply to most businesses, in one place: the recurring cycle that repeats every month and quarter, and the dates fixed to the calendar year. Government departments extend dates by notification from time to time, so confirm on the relevant portal before filing.
Checked: November 2026
Adds the monthly, quarterly and annual due dates below to your calendar, with a reminder two days before each. Google Calendar keeps them up to date automatically, and is the one to use on a phone. The download is for Outlook or Apple Calendar on a computer.
Show dates for
The recurring cycle
| Return or payment | Who it applies to | Due date |
|---|---|---|
| GSTR-1 (monthly filers) | Turnover above ₹5 crore, or not opted into QRMP | 11th of the following month |
| GSTR-1 (QRMP) | Turnover up to ₹5 crore, opted into QRMP | 13th of the month after the quarter |
| GSTR-3B (monthly filers) | Monthly filers | 20th of the following month |
| GSTR-3B (QRMP) | QRMP filers | 22nd or 24th of the month after the quarter, depending on the state category |
| PMT-06 | QRMP filers, for the first two months of each quarter | 25th of the following month |
| CMP-08 | Composition dealers | 18th of the month after the quarter |
| GSTR-6 | Input Service Distributors | 13th of the following month |
| GSTR-7 and GSTR-8 | GST TDS and TCS deductors | 10th of the following month |
| TDS and TCS payment | All deductors | 7th of the following month, with March treated separately |
| Quarterly TDS and TCS statements | All deductors | 31 July, 31 October, 31 January and 31 May |
| PF and ESI contributions | Covered employers | 15th of the following month |
The annual calendar
In financial-year order. The next date for each is shown under it, and dates in the next 30 days are marked.
| Date | Obligation |
|---|---|
| 30 April | Form MSME-1: half-yearly return of dues to micro and small suppliers outstanding beyond 45 days (October to March) |
| 30 April | TDS deducted in March: deposit by this date. March is the one month with extra time; TCS collected in March is still due by 7 April |
| 30 May | LLP Form 11: annual return of the LLP |
| 31 May | Quarterly TDS and TCS statements for January to March |
| 15 June | First advance tax instalment (15% of the estimated tax for the year) |
| 30 June | GSTR-4, annual return for composition dealers |
| 30 June | DIR-3 KYC Web, where the three-year cycle falls due in that year |
| 30 June | DPT-3: annual return of deposits, and of money received that is not treated as a deposit |
| 31 July | Income-tax return for individuals and HUFs with no business or professional income |
| 31 July | Quarterly TDS and TCS statements for April to June |
| 31 August | Income-tax return for a business or profession that does not need a tax audit |
| 15 September | Second advance tax instalment (45% in total) |
| 27 September | Cost audit: appoint the cost auditor within 180 days of the start of the year, and file CRA-2 within 30 days of the Board meeting or by this date, whichever is earlier |
| 27 September | Cost audit: the cost auditor's report in CRA-3 goes to the Board within 180 days of the year-end |
| 30 September | Tax audit report: Forms 3CA, 3CB and 3CD for FY 2025-26; Form 26 from tax year 2026-27 |
| 30 September | Annual general meeting for companies, which starts the AOC-4 and MGT-7 clocks |
| 27 October | CRA-4: the cost audit report in XBRL, within 30 days of receiving it from the cost auditor (this date assumes CRA-3 was received on 27 September) |
| 30 October | LLP Form 8: statement of accounts and solvency |
| 30 October | AOC-4: financial statements, within 30 days of the annual general meeting (this date assumes an AGM on 30 September) |
| 31 October | Income-tax return for companies, and for others whose accounts need a tax audit |
| 31 October | Quarterly TDS and TCS statements for July to September |
| 31 October | Form MSME-1: half-yearly return of dues to micro and small suppliers outstanding beyond 45 days (April to September) |
| 29 November | MGT-7 or MGT-7A: annual return, within 60 days of the annual general meeting (this date assumes an AGM on 30 September) |
| 30 November | GST: last date to claim input tax credit for the previous financial year, and to correct that year’s invoices and returns (or the date the annual return is filed, if earlier) |
| 30 November | Income-tax return for taxpayers who must file a transfer-pricing report (Form 3CEB) |
| 15 December | Third advance tax instalment (75% in total) |
| 31 December | GSTR-9 and GSTR-9C for the previous financial year |
| 31 January | Quarterly TDS and TCS statements for October to December |
| 15 March | Fourth advance tax instalment (100% in total) |
The AOC-4, MGT-7 and CRA-4 dates above assume an annual general meeting on 30 September and a cost audit report received on 27 September; if yours were earlier, so are these. ADT-1 (appointment of the statutory auditor) is due within 15 days of the AGM.
Three changes worth knowing
New TDS form numbers from tax year 2026-27
For income from 1 April 2026, TDS statements use new form numbers: Form 138 replaces Form 24Q for salary, Form 140 replaces Form 26Q for payments to residents other than salary, and Form 144 replaces Form 27Q for payments to non-residents. New form numbers also apply to TCS statements. Statements relating to financial year (FY) 2025-26 continue under the earlier Act and forms. Filing with the wrong form number results in rejection, so confirm the current form on the portal before filing.
Director KYC is now once every three years
The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, notified by G.S.R. 943(E) dated 31 December 2025 and effective from 31 March 2026, replaced annual director KYC with filing once every third consecutive financial year, by 30 June. Directors who had completed their KYC are next due by 30 June 2028. Any change in mobile number, email address or residential address must still be reported through DIR-3 KYC Web within 30 days. For a DIN allotted during FY 2025-26, the first filing under the new cycle falls due between April and June 2029.
A note on the change to “tax year”
For income earned in FY 2025-26, returns continue to refer to assessment year (AY) 2026-27 under the Income-tax Act, 1961. For income earned from 1 April 2026, the Income-tax Act, 2025 replaces the previous year and assessment year with a single “tax year”, the financial year in which the income is earned, so returns refer to tax year 2026-27. During the transition, both appear in the same filing season, and selecting the wrong one on the portal is a common error.
This calendar covers the due dates that apply to most businesses. It does not include sector-specific or state-specific obligations, and dates are extended by notification from time to time. Confirm the applicable date on the GST portal, the income tax portal or the MCA portal before filing.