Tax & GST Deadlines 2026-27

Tax Audit Report (Form 3CA/3CB + 3CD) — FY 2025-26

Kiske liye: Businesses and professionals covered by tax audit under Section 44AB

Miss kiya to: Penalty of 0.5% of turnover, up to ₹1.5 lakh (Section 271B)

Extended from 30 September to 21 October 2026 by CBDT press release dated 28 September 2026 (formal order to follow).

LLP Form 8 — Statement of Account & Solvency

Kiske liye: Every LLP, even with no business during the year

Miss kiya to: Additional fee that keeps growing with the delay, with no upper cap

AOC-4 — Financial Statements to ROC

Kiske liye: Companies that held their AGM on 30 September 2026 (due within 30 days of the AGM)

Miss kiya to: Additional fee per day of delay

TDS Return — Q2 (July–September 2026)

Kiske liye: Every business or person that deducted TDS in July–September 2026

Miss kiya to: Late fee ₹200 per day under Section 427 (old 234E), up to the TDS amount, plus possible penalty

ITR for Tax Audit Cases — AY 2026-27

Kiske liye: Businesses and professionals whose accounts are audited under Section 44AB

Miss kiya to: Late fee, interest on unpaid tax, and loss of the right to carry forward most losses

Extended from 31 October to 21 November 2026 by CBDT press release dated 28 September 2026.

MGT-7 / MGT-7A — Annual Return to ROC

Kiske liye: Companies that held their AGM on 30 September 2026 (due within 60 days of the AGM)

Miss kiya to: Additional fee per day of delay

Last Date to Claim Missed FY 2025-26 Input Tax Credit

Kiske liye: Every GST-registered business with unclaimed FY 2025-26 purchase invoices

Miss kiya to: Unclaimed ITC for FY 2025-26 is generally lost for good

In practice the October GSTR-3B (due 20 November) is the last return to claim it in. The limit is earlier if you file your FY 2025-26 GSTR-9 before 30 November.

Advance Tax — 3rd Instalment (75% of the year's tax)

Kiske liye: Anyone whose tax for FY 2026-27, after TDS, is ₹10,000 or more

Miss kiya to: Interest under Section 425 (old 234C) on the shortfall

GSTR-9 / GSTR-9C Annual Return — FY 2025-26

Kiske liye: GSTR-9: turnover above ₹2 crore. GSTR-9C: turnover above ₹5 crore

Miss kiya to: Late fee ₹200 per day, up to 0.25% of turnover

The same day is also the last chance to file a pending FY 2022-23 GSTR-9 before the 3-year time-bar.

Belated ITR — AY 2026-27

Kiske liye: Anyone who missed the original ITR due date

Miss kiya to: No normal return possible after this — only an Updated Return (ITR-U) with extra tax

Late fee ₹5,000 (₹1,000 if income is up to ₹5 lakh).

TDS Return — Q3 (October–December 2026)

Kiske liye: Every business or person that deducted TDS in October–December 2026

Miss kiya to: Late fee ₹200 per day under Section 427 (old 234E), up to the TDS amount, plus possible penalty

Advance Tax — Final Instalment (100% of the year's tax)

Kiske liye: Anyone whose tax for FY 2026-27, after TDS, is ₹10,000 or more — and presumptive (44AD/44ADA) taxpayers, who pay it all by this date

Miss kiya to: Interest under Sections 424 and 425 (old 234B/234C)

Revised ITR — AY 2026-27

Kiske liye: Anyone who wants to correct a mistake in an ITR already filed for AY 2026-27

LLP Form 11 — Annual Return

Kiske liye: Every LLP, even with no business during the year

Miss kiya to: Additional fee that keeps growing with the delay

TDS Return — Q4 (January–March 2027)

Kiske liye: Every business or person that deducted TDS in January–March 2027

Miss kiya to: Late fee ₹200 per day under Section 427 (old 234E), up to the TDS amount, plus possible penalty

Advance Tax — 1st Instalment (15% of the year's tax) — Tax Year 2027-28

Kiske liye: Anyone whose tax for tax year 2027-28, after TDS, is ₹10,000 or more

Miss kiya to: Interest under Section 425 (old 234C) on the shortfall

TDS Return — Q1 (April–June 2027)

Kiske liye: Every business or person that deducted TDS in April–June 2027

Miss kiya to: Late fee ₹200 per day under Section 427 (old 234E), up to the TDS amount, plus possible penalty

ITR for Tax Year 2026-27 — Salaried & Individuals without Business Income

Kiske liye: Salaried people, pensioners, and individuals with rent, interest or capital gains — no business income and no audit

Miss kiya to: Late fee up to ₹5,000 (₹1,000 if income is up to ₹5 lakh), interest on unpaid tax, and some losses can't be carried forward

First return filed under the Income-tax Act, 2025.

ITR for Tax Year 2026-27 — Business / Professional Income without Audit

Kiske liye: Businesses, professionals and presumptive (44AD/44ADA) taxpayers whose accounts don't need a tax audit

Miss kiya to: Late fee, interest on unpaid tax, and loss of the right to carry forward business losses

Advance Tax — 2nd Instalment (45% of the year's tax) — Tax Year 2027-28

Kiske liye: Anyone whose tax for tax year 2027-28, after TDS, is ₹10,000 or more

Miss kiya to: Interest under Section 425 (old 234C) on the shortfall

Tax Audit Report — Tax Year 2026-27

Kiske liye: Businesses and professionals covered by tax audit

Miss kiya to: Penalty of 0.5% of turnover, up to ₹1.5 lakh

LLP Form 8 — Statement of Account & Solvency

Kiske liye: Every LLP, even with no business during the year

Miss kiya to: Additional fee that keeps growing with the delay, with no upper cap

AOC-4 — Financial Statements to ROC

Kiske liye: Companies that held their AGM on 30 September 2027 (due within 30 days of the AGM)

Miss kiya to: Additional fee per day of delay

TDS Return — Q2 (July–September 2027)

Kiske liye: Every business or person that deducted TDS in July–September 2027

Miss kiya to: Late fee ₹200 per day under Section 427 (old 234E), up to the TDS amount, plus possible penalty

ITR for Tax Audit Cases — Tax Year 2026-27

Kiske liye: Businesses and professionals whose accounts are audited

Miss kiya to: Late fee, interest on unpaid tax, and loss of the right to carry forward most losses

MGT-7 / MGT-7A — Annual Return to ROC

Kiske liye: Companies that held their AGM on 30 September 2027 (due within 60 days of the AGM)

Miss kiya to: Additional fee per day of delay

Last Date to Claim Missed FY 2026-27 Input Tax Credit

Kiske liye: Every GST-registered business with unclaimed FY 2026-27 purchase invoices

Miss kiya to: Unclaimed ITC for FY 2026-27 is generally lost for good

In practice the October GSTR-3B (due 20 November) is the last return to claim it in.

Advance Tax — 3rd Instalment (75% of the year's tax) — Tax Year 2027-28

Kiske liye: Anyone whose tax for tax year 2027-28, after TDS, is ₹10,000 or more

Miss kiya to: Interest under Section 425 (old 234C) on the shortfall

GSTR-9 / GSTR-9C Annual Return — FY 2026-27

Kiske liye: GSTR-9: turnover above ₹2 crore. GSTR-9C: turnover above ₹5 crore

Miss kiya to: Late fee ₹200 per day, up to 0.25% of turnover

TDS Return — Q3 (October–December 2027)

Kiske liye: Every business or person that deducted TDS in October–December 2027

Miss kiya to: Late fee ₹200 per day under Section 427 (old 234E), up to the TDS amount, plus possible penalty

Advance Tax — Final Instalment (100% of the year's tax) — Tax Year 2027-28

Kiske liye: Anyone whose tax for tax year 2027-28, after TDS, is ₹10,000 or more — and presumptive (44AD/44ADA) taxpayers, who pay it all by this date

Miss kiya to: Interest under Sections 424 and 425 (old 234B/234C)