Complete Compliance Calendar for E-commerce Sellers in India (FY 2026-27)
Every GST, income tax, TDS/TCS, and ROC deadline an Indian e-commerce seller needs to track in FY 2026-27 — in one calendar, with what happens if you miss each one.
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Running an e-commerce business in India means juggling four separate compliance tracks at once — GST, income tax, TDS/TCS, and (if you've incorporated) company law filings with the MCA. Each has its own deadlines, its own penalties, and its own portal. Miss one and the cost isn't just a fine — a lapsed GST return can block your buyers' input tax credit or suspend your GSTIN, taking you off the marketplace entirely.
This guide brings every deadline that applies to an e-commerce seller into a single calendar, organised by compliance type, so you know exactly what's due and when — for FY 2026-27 (1 April 2026 – 31 March 2027).
Who Needs to Track What
Your compliance load depends on your business structure:
| Structure | GST | Income Tax | TDS/TCS | ROC (MCA) |
|---|---|---|---|---|
| Sole Proprietor | Yes, from first sale | Yes | Only if you deduct TDS on payments | No |
| Partnership / LLP | Yes, from first sale | Yes | Only if you deduct TDS | LLP: annual return only |
| Private Limited Company | Yes, from first sale | Yes | Yes (most cross the deduction threshold) | Yes — AOC-4, MGT-7, audit |
If you're not sure which structure you're operating under, the difference matters more for compliance overhead than most sellers expect — see Step 2 of our selling-online guide for how to decide.
GST Compliance Calendar
GST is the deadline every marketplace seller hits first, and the most frequent — monthly for most sellers.
| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 (monthly filers) | Monthly | 11th of the following month |
| GSTR-1 (QRMP scheme) | Quarterly | 13th of the month after quarter-end |
| GSTR-3B (monthly filers) | Monthly | 20th of the following month |
| GSTR-3B (QRMP, Category I states) | Quarterly | 22nd of the month after quarter-end |
| GSTR-3B (QRMP, Category II states) | Quarterly | 24th of the month after quarter-end |
| GSTR-9 (annual return) | Annual | 31 December after the FY ends |
Marketplaces deduct 1% TCS from your payouts and remit it to the government — you claim it back through GSTR-3B, so a missed filing doesn't just cost a penalty, it delays cash you're owed.
Late fee: ₹50/day (₹25 CGST + ₹25 SGST), capped at ₹5,000 per return; ₹20/day for nil returns. Plus 18% p.a. interest on unpaid tax.
See the full GST due dates calendar for month-by-month dates and the QRMP scheme breakdown, and the GST Late Fee Calculator to work out exactly what a missed deadline will cost you.
Income Tax Calendar
Advance Tax (if your annual tax liability exceeds ₹10,000)
| Instalment | Due Date | Cumulative % of Tax Payable |
|---|---|---|
| 1st instalment | 15 June 2026 | 15% |
| 2nd instalment | 15 September 2026 | 45% |
| 3rd instalment | 15 December 2026 | 75% |
| 4th instalment | 15 March 2027 | 100% |
Presumptive taxpayers under Section 44AD (most small e-commerce sellers) can skip the first three instalments and pay 100% by 15 March 2027 in a single payment.
Use the Advance Tax Calculator to estimate each instalment based on your projected income.
ITR Filing
| Category | Due Date |
|---|---|
| Individuals / proprietors (no audit required) | 31 July 2027 |
| Businesses requiring a tax audit | 31 October 2027 |
| Businesses with transfer pricing reports | 30 November 2027 |
Most e-commerce sellers filing under presumptive taxation (Section 44AD) fall into the first category, unless turnover crosses the audit threshold.
TDS/TCS Calendar
If you deduct TDS on vendor or freelancer payments, or you're a marketplace operator collecting TCS from sellers, quarterly TDS returns are due:
| Quarter | Period | Return Due Date |
|---|---|---|
| Q1 | April–June | 31 July |
| Q2 | July–September | 31 October |
| Q3 | October–December | 31 January |
| Q4 | January–March | 31 May |
TDS/TCS payment (as opposed to the quarterly return) is due by the 7th of the following month for most sections. Sellers on marketplaces should also reconcile the 1% TCS shown in their monthly marketplace statements against what appears in GSTR-2A/2B and Form 26AS — mismatches are a common source of blocked ITC.
If you sell through platforms subject to Section 194-O (most marketplaces), check the TDS 194-O Calculator to see what's being withheld from your payouts, and the TDS Rate Chart for the full section-wise rate table.
ROC (Company Law) Calendar — Private Limited Companies Only
If you've incorporated as a private limited company, you carry an additional layer of MCA filings on top of GST and income tax:
| Filing | Purpose | Due Date |
|---|---|---|
| Statutory Audit | Mandatory annual audit, regardless of turnover | Before the AGM |
| AGM (Annual General Meeting) | Approve financials | Within 6 months of FY-end (by 30 September) |
| AOC-4 | File financial statements with MCA | Within 30 days of the AGM |
| MGT-7 | File annual return with MCA | Within 60 days of the AGM |
| DIR-3 KYC | Director KYC | 30 September annually |
Sole proprietorships and LLPs below the audit threshold don't carry this layer — one of the reasons most sellers start as a proprietorship and convert to a private limited company only once they need it for funding or hiring. See Step 2 of our selling-online guide for that trade-off.
What Happens If You Miss a Deadline
| Miss This | Consequence |
|---|---|
| GSTR-1 / GSTR-3B | Late fee + 18% interest; blocks buyers' ITC; repeated defaults can suspend your GSTIN |
| Advance tax instalment | Interest under Section 234B/234C on the shortfall |
| ITR filing | Late fee up to ₹5,000 (Section 234F); loss of ability to carry forward business losses |
| TDS return | Late fee of ₹200/day (capped at TDS amount); disallowance of the expense under Section 40(a)(ia) |
| AOC-4 / MGT-7 | ₹100/day penalty, uncapped, per form — this compounds fast and is one of the most expensive filings to miss |
Stay Ahead of Every Deadline
- GST Due Dates Calendar — month-by-month GSTR-1/3B/9 dates
- Advance Tax Calculator — estimate each instalment
- GST Late Fee Calculator — cost of a missed GST return
- TDS Rate Chart — section-wise TDS/TCS rates for FY 2026-27
- GST Return Filing service — hand your monthly filings to a CA
Quick Reference: Next 4 Deadlines
- GSTR-3B (monthly) — 20th of every month
- GSTR-1 (monthly) — 11th of every month
- Advance tax — 15 Sep 2026, 15 Dec 2026, 15 Mar 2027
- TDS return (quarterly) — 31 Oct, 31 Jan, 31 May
GST Filing Tools
- GST Due Dates Calendar →
- GST Late Fee Calculator →
- GST Return Filing Service →
- GST Registration Service →
Tax Tools
Related Guides
Frequently Asked Questions
What compliance deadlines does an e-commerce seller in India need to track?+
Four categories: GST (monthly/quarterly GSTR-1 and GSTR-3B, annual GSTR-9), income tax (advance tax instalments and the annual ITR), TDS/TCS (quarterly TDS returns, monthly TCS reconciliation from marketplaces), and — if incorporated — ROC filings (AOC-4, MGT-7 for private limited companies). A sole proprietor only needs to track GST and income tax; a private limited company needs all four.
Do I need to file GST returns if I only sell on Meesho or a low-commission marketplace?+
Yes. GST registration and return filing are mandatory for every marketplace seller regardless of which platform you use or your turnover, under Section 24(ix) of the CGST Act. Meesho's low or zero commission does not change your GST obligations.
What happens if I miss a GST return deadline?+
You're charged a late fee of ₹50/day (₹25 CGST + ₹25 SGST), capped at ₹5,000 per return, plus 18% annual interest on any unpaid tax. Beyond the fine, an unfiled GSTR-3B blocks your buyers' input tax credit and can trigger GSTIN suspension after repeated defaults — which stops you from selling on marketplaces entirely.
When is advance tax due for e-commerce sellers?+
In four instalments through the financial year — 15% of estimated tax by 15 June, 45% by 15 September, 75% by 15 December, and 100% by 15 March. This applies if your total tax liability for the year exceeds ₹10,000. Presumptive taxpayers under Section 44AD only need to pay the full amount by 15 March.
Do private limited companies have extra compliance beyond GST and income tax?+
Yes. A private limited company must also file ROC returns with the MCA — AOC-4 (financial statements) within 30 days of the AGM and MGT-7 (annual return) within 60 days of the AGM — plus hold a Statutory Audit every year regardless of turnover. Sole proprietorships and LLPs below the audit threshold skip this layer entirely.