The financial year turned over on April 1. Every deadline you miss from here costs money — ₹50/day in GST late fees, 1% per month in advance tax interest, ₹5,000 in ITR late filing penalties.
None of that is recoverable. But all of it is avoidable with one bookmarked page.
This is every due date that matters for Indian businesses and e-commerce sellers for FY 2026-27 — April 2026 through March 2027.
GST Due Dates — Monthly Filers
If your annual turnover exceeds ₹5 crore, or if you have opted out of the QRMP scheme, you file monthly.
| Month (Previous) | GSTR-1 Due | GSTR-3B Due |
|---|---|---|
| April 2026 | May 11, 2026 | May 20, 2026 |
| May 2026 | June 11, 2026 | June 20, 2026 |
| June 2026 | July 11, 2026 | July 20, 2026 |
| July 2026 | August 11, 2026 | August 20, 2026 |
| August 2026 | September 11, 2026 | September 20, 2026 |
| September 2026 | October 11, 2026 | October 20, 2026 |
| October 2026 | November 11, 2026 | November 20, 2026 |
| November 2026 | December 11, 2026 | December 20, 2026 |
| December 2026 | January 11, 2027 | January 20, 2027 |
| January 2027 | February 11, 2027 | February 20, 2027 |
| February 2027 | March 11, 2027 | March 20, 2027 |
| March 2027 | April 11, 2027 | April 20, 2027 |
Late fee: ₹50/day for regular returns (CGST ₹25 + SGST ₹25). ₹20/day for nil returns. Capped at 0.25% of turnover for GSTR-3B.
GST Due Dates — QRMP Filers
If your turnover is below ₹5 crore and you're on the Quarterly Return Monthly Payment (QRMP) scheme, you file quarterly returns but pay tax monthly via the IFF or challan.
| Quarter | IFF (Invoice Furnishing) | GSTR-3B Quarterly | State Group A* | State Group B** |
|---|---|---|---|---|
| Apr–Jun 2026 | July 13, 2026 | — | July 22, 2026 | July 24, 2026 |
| Jul–Sep 2026 | October 13, 2026 | — | October 22, 2026 | October 24, 2026 |
| Oct–Dec 2026 | January 13, 2027 | — | January 22, 2027 | January 24, 2027 |
| Jan–Mar 2027 | April 13, 2027 | — | April 22, 2027 | April 24, 2027 |
*State Group A: Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, and UTs of Daman, Dadra, Puducherry, Andaman.
**State Group B: HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, AR, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, WB, Jharkhand, Odisha, J&K, Ladakh, Delhi, Chandigarh.
Annual GST Returns
| Return | Who Files | Due Date | Notes |
|---|---|---|---|
| GSTR-9 (FY 2025-26) | All regular taxpayers | December 31, 2026 | Annual return |
| GSTR-9C (FY 2025-26) | Turnover above ₹5 crore | December 31, 2026 | Reconciliation + audit |
| GSTR-9 (FY 2026-27) | All regular taxpayers | December 31, 2027 | File early — portal congests |
File GSTR-9 before December 15 every year. The final week before the December 31 deadline, the GST portal slows to near-unusable speeds as millions file simultaneously. A day-before filing often means a day-of technical failure.
See all GST due dates with penalty calculator →
Advance Tax — FY 2026-27
If your estimated total tax liability for the year exceeds ₹10,000, you must pay advance tax in four instalments. This applies to all business owners, freelancers, and sellers — anyone whose income is not fully covered by TDS.
| Instalment | Due Date | Cumulative % to Pay |
|---|---|---|
| Q1 | June 15, 2026 | 15% of annual estimated tax |
| Q2 | September 15, 2026 | 45% cumulative |
| Q3 | December 15, 2026 | 75% cumulative |
| Q4 | March 15, 2027 | 100% cumulative |
Interest for shortfall:
- Section 234B: 1% per month if you pay less than 90% of assessed tax by March 31
- Section 234C: 1% per month on each instalment shortfall
Estimate your advance tax in April using last year's figures plus expected growth. Revise at each instalment if actual income diverges. The TDS deducted by your marketplace platforms counts against your advance tax liability — at 0.1% of GMV, it's a credit but rarely covers the full liability for profitable sellers.
Calculate your advance tax for FY 2026-27 →
Income Tax — Key Dates for FY 2026-27
| Event | Date | Who It Applies To |
|---|---|---|
| Advance Tax Q1 | June 15, 2026 | All business owners with >₹10K liability |
| Advance Tax Q2 | September 15, 2026 | All business owners |
| Advance Tax Q3 | December 15, 2026 | All business owners |
| Advance Tax Q4 | March 15, 2027 | All business owners |
| ITR-3 / ITR-4 filing (FY 2025-26) | August 31, 2026 | Marketplace sellers, business owners |
| ITR-1 / ITR-2 filing (FY 2025-26) | July 31, 2026 | Salaried, capital gains only |
| Tax audit (FY 2025-26) | September 30, 2026 | Turnover above ₹1 crore (₹10 crore digital) |
| ITR audit cases (FY 2025-26) | October 31, 2026 | Audit-required filers |
| Belated return (FY 2025-26) | December 31, 2026 | Missed August 31 deadline |
Complete ITR filing guide for e-commerce sellers →
TDS — Deduction and Filing Calendar
If you pay rent above ₹50,000/month, contractor fees, professional fees, or any payment above the TDS threshold, you must deduct and deposit TDS.
Monthly TDS deposit deadline: TDS deducted in any month → deposit by the 7th of the following month. TDS deducted in March → deposit by April 30.
Quarterly TDS return deadlines:
| Quarter | Period | Return Filing Due |
|---|---|---|
| Q1 | Apr–Jun 2026 | July 31, 2026 |
| Q2 | Jul–Sep 2026 | October 31, 2026 |
| Q3 | Oct–Dec 2026 | January 31, 2027 |
| Q4 | Jan–Mar 2027 | May 31, 2027 |
TDS certificates to issue to payees:
- Form 16 (salary TDS) → by June 15 of following year
- Form 16A (non-salary TDS, quarterly) → within 15 days of return due date
If you've hired even one contractor or paid rent to a landlord, you have TDS obligations. Missing a TDS deposit triggers interest at 1.5% per month from the date of deduction to the date of payment. Missing the return filing triggers ₹200/day penalty.
View TDS rate chart for all sections →
ROC / MCA — For Companies and LLPs
If your business is incorporated (Pvt Ltd, OPC, LLP), these ROC deadlines are separate from your tax filings:
| Filing | What It Is | Due Date |
|---|---|---|
| MGT-7 / MGT-7A | Annual Return | Within 60 days of AGM |
| AOC-4 | Financial Statements | Within 30 days of AGM |
| AGM | Annual General Meeting | Within 6 months of financial year end = September 30, 2026 |
| DIR-3 KYC | Director KYC update | September 30, 2026 (annual) |
| LLP Form 11 | LLP Annual Return | May 30, 2026 (for FY 2025-26) |
| LLP Form 8 | LLP Statement of Accounts | October 30, 2026 (for FY 2025-26) |
Missing ROC filings triggers an additional fee of ₹100/day per form — and repeated non-compliance leads to the company being struck off the register, which is expensive and stressful to reverse.
Udyam / MSME — One Renewal to Action Now
If your business qualifies under the new MSME classification limits effective April 1, 2025 (Micro: ₹2.5 crore investment / ₹10 crore turnover; Small: ₹25 crore / ₹100 crore; Medium: ₹125 crore / ₹500 crore), update your Udyam certificate to reflect the new classification.
There's no annual renewal deadline — but an outdated certificate means you're not accessing the credit guarantees, priority lending, and government procurement benefits you're now entitled to.
Check your updated MSME classification → Register or update your Udyam certificate →
The One Compliance Move to Make in April
Open a spreadsheet. Copy the 12 dates marked in bold above. Set a calendar reminder 5 days before each one. That's 30 minutes of work in April that prevents 12 months of late fees, interest charges, and penalty notices.
The businesses that stay consistently compliant across GST, TDS, advance tax, and ITR aren't doing anything extraordinary. They're just not surprised by deadlines.
Get Dhanaay's CA team to track and file everything for you → Download the FY 2026-27 compliance calendar as a PDF →
Need help with GST filing?
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