Compliance Calendar October 2026: GST, Income Tax, TDS and ROC Due Dates

1. Tax Audit Due Date Extended:
   • CBDT announced on 28 September 2026 that the due date for the tax audit report for AY 2026-27 is extended from 30 September 2026 to 21 October 2026.
   • The ITR due date for these audit cases is extended from 31 October 2026 to 21 November 2026.
   • The extension is for taxpayers whose accounts are required to be audited. It is not a blanket extension of every report: transfer pricing cases (Form 3CEB, with ITR due 30 November) follow their own timeline, and TDS and GST due dates are not affected.
2. New TDS / TCS Forms under the Income-tax Act, 2025:
   • From 1 April 2026 (tax year 2026-27), TDS and TCS statements are filed in new forms under the Income-tax Act, 2025 and the Income-tax Rules, 2026:

     Statement / certificate	Earlier form	New form
     TDS on salary (quarterly)	24Q	138
     TDS on other payments to residents (quarterly)	26Q	140
     TDS on payments to non-residents (quarterly)	27Q	144
     TCS (quarterly)	27EQ	143
     Challan-cum-statement (property, rent, specified payments)	26QB / 26QC / 26QD / 26QE	141
     TDS certificate – salary / other than salary	16 / 16A	130 / 131
     TCS certificate	27D	133

   • TCS statement date changed: The quarterly TCS statement (Form 143) is now due on the last day of the month after the quarter, the same as TDS statements. For July–September 2026 that is 31 October 2026, not 15 October as under the old rules.
   • TDS/TCS deducted or collected in September 2026 was due for deposit by 7 October 2026. If missed, deposit it immediately to limit interest.
3. GST Points to Note:
   • QRMP taxpayers file the quarterly GSTR-1 by 13 October and GSTR-3B by 22 or 24 October, depending on the State. Taxpayers registered in Delhi file by 24 October.
   • No PMT-06 for September: Under QRMP, PMT-06 is used only for the first two months of a quarter. Tax for July–September is paid with the quarterly GSTR-3B.
   • GST due dates are not automatically extended when they fall on a Sunday or holiday (for example, GSTR-1 on Sunday, 11 October). File in advance.
   • Reconcile purchases in the Invoice Management System (IMS) and GSTR-2B before filing GSTR-3B.
4. Company and LLP Law Points to Note:
   • ADT-1 and AOC-4 dates run from the date of the AGM: ADT-1 within 15 days and AOC-4 within 30 days. The dates above assume an AGM on 30 September 2026. Companies that held their AGM earlier, or obtained an extension, must calculate their own dates.
   • MGT-7 / MGT-7A (annual return) is due within 60 days of the AGM, which is 29 November 2026 for an AGM on 30 September.
   • LLP Form 11 (annual return) was due on 30 May 2026. If it is still pending, file it with Form 8 to limit additional fees.
5. Coming Up in November 2026:
   • ITR for tax audit cases: 21 November 2026 (extended).
   • ITR for transfer pricing cases: 30 November 2026.
   • TDS certificates (Form 131, earlier 16A) for July–September 2026: within 15 days of the due date of the quarterly statement.
   • MGT-7 / MGT-7A: 29 November 2026 (for an AGM on 30 September).

What This Means for Businesses

• Plan for the busiest days: 20–24 October (GSTR-3B), 21 October (tax audit) and 30–31 October (TDS/TCS statements, Form 3CEB, AOC-4, LLP Form 8, MSME-1).
• Use the new form numbers (138, 140, 143, 144) for TDS and TCS statements from tax year 2026-27, and make sure your TDS software is updated.
• Delays attract late fees and interest under the GST law, the Income-tax Act and the Companies Act, so file well before the due date.

Note: Due dates are as on 10 October 2026 and are based on the GST law, the Income-tax Act, 1961 (for AY 2026-27), the Income-tax Act, 2025 and Income-tax Rules, 2026 (for tax year 2026-27), the Companies Act, 2013 and the LLP Act, 2008, together with the CBDT announcement dated 28 September 2026 extending the tax audit due date. Due dates may be extended by the Government; please check the official portals (incometax.gov.in, gst.gov.in, mca.gov.in) for the latest updates. Professional tax due dates vary by State.