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
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Spotlight
Who Needs to Track What
| 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 |
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 — see the comparison above.
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