Rajput Lalit & Associates
Every important income tax, TDS, GST and ROC due date in one place, with who it applies to and what happens if you miss it.
Dates checked on 23 September 2026. The government sometimes extends a due date close to the deadline — we update this page when that happens. For your specific case, confirm with us before relying on an extension.
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)
No CBDT extension had been announced as of 19 September 2026.
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
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
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
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
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
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.
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
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.
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).
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)
Kiske liye: Anyone who wants to correct a mistake in an ITR already filed for AY 2026-27
31 October 2026. A late fee of ₹200 per day applies under Section 427 (old Section 234E), up to the amount of TDS.
31 October 2026, with the tax audit report due by 30 September 2026. No CBDT extension had been announced as of 19 September 2026.
31 December 2026. GSTR-9 is mandatory only above ₹2 crore turnover, and GSTR-9C only above ₹5 crore.
Till 31 December 2026, with a late fee of ₹5,000 (₹1,000 if income is up to ₹5 lakh). A revised return can be filed till 31 March 2027.
30 November 2026, or the date you file your FY 2025-26 annual return if that is earlier. In practice the October GSTR-3B, due 20 November, is the last return in which you can claim it.
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info@rajputlalitassociates.in
Office Address
1805, Sector-9,
Ambala City, Haryana - 134003
Office Hours
Monday – Friday: 10:00 AM – 6:00 PM
Saturday & Sunday: Closed
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