Statutory Update & Filing Notice
With continuous automation and real-time reconciliation across GSTN portals, Income Tax e-filing 3.0, and MCA-21 Version 3, statutory deadlines require proactive monthly discipline. Late filings attract mandatory late fees (u/s 234E & 234F of Income Tax, Section 47 of CGST Act), disqualification of directors, and loss of Input Tax Credit (ITC).
April 2026
Q1 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07APR | Income Tax | Challan 281 | Deposit of Tax Deducted at Source (TDS) and TCS collected for the month of March. | Direct Tax |
11APR | GST Act | GSTR-1 | Filing of outward supplies details for regular taxpayers with turnover > ?5 Cr or monthly filers for March. | GST |
13APR | GST Act | IFF / GSTR-6 | Invoice Furnishing Facility (IFF) for QRMP taxpayers & monthly return for Input Service Distributors (ISD). | GST |
15APR | EPF & ESIC | ECR Challan | Remittance of Employee Provident Fund (PF) and ESIC monthly contributions for the preceding month. | Labor & PF |
18APR | GST Act | CMP-08 | Quarterly statement-cum-challan for tax payment by composition taxpayers for Q4 (Jan-Mar). | GST |
20APR | GST Act | GSTR-3B | Monthly summary return & tax liability discharge for regular monthly taxpayers for March. | GST |
22/24APR | GST Act | GSTR-3B QRMP | Quarterly return under QRMP scheme for Q4 (Category 1 States: 22nd; Category 2 States: 24th). | GST |
30APR | Companies Act | MSME-1 | Half-yearly return for reporting outstanding dues to Micro and Small Enterprises exceeding 45 days (Oct-Mar). | MCA / ROC |
30APR | Income Tax | Challan 281 | Deposit of TDS deducted u/s 194-IA (Property), 194-IB (Rent), 194M (Contractors) for the month of March. | Direct Tax |
May 2026
Q1 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07MAY | Income Tax | Challan 281 | Deposit of TDS/TCS deducted/collected for the month of April. | Direct Tax |
11MAY | GST Act | GSTR-1 | Monthly filing of outward supplies for April (Regular monthly taxpayers). | GST |
15MAY | EPF & ESIC | Monthly Challan | Remittance of PF and ESIC monthly contributions for April. | Labor & PF |
15MAY | Income Tax | Form 27EQ | Quarterly statement of Tax Collected at Source (TCS) for Q4 (Jan-Mar). | Direct Tax |
20MAY | GST Act | GSTR-3B | Monthly summary return and tax payment for April. | GST |
30MAY | LLP Act | Form 11 | Annual Return of Limited Liability Partnerships (LLP) for the financial year ending 31st March. | MCA / ROC |
31MAY | Income Tax | Form 24Q / 26Q | Quarterly TDS return statement for Q4 (Salaries: 24Q; Non-salaries: 26Q; Non-resident: 27Q). | Direct Tax |
June 2026
Q1 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07JUN | Income Tax | Challan 281 | Deposit of TDS/TCS deducted/collected for the month of May. | Direct Tax |
11JUN | GST Act | GSTR-1 | Monthly filing of outward supplies for May. | GST |
15JUN | EPF & ESIC | Monthly Challan | Remittance of PF and ESIC monthly contributions for May. | Labor & PF |
15JUN | Income Tax | Advance Tax | 1st Installment of Advance Tax (15%) for Corporate and Non-corporate taxpayers for FY 2026-27. | Direct Tax |
20JUN | GST Act | GSTR-3B | Monthly summary return and tax payment for May. | GST |
30JUN | Companies Act | Form DPT-3 | Annual return of deposits or transactions not considered as deposits for companies. | MCA / ROC |
July 2026
Q2 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07JUL | Income Tax | Challan 281 | Deposit of TDS/TCS for June. | Direct Tax |
11JUL | GST Act | GSTR-1 | Monthly filing of outward supplies for June. | GST |
15JUL | Income Tax | Form 27EQ | Quarterly statement of TCS for Q1 (Apr-Jun). | Direct Tax |
15JUL | EPF & ESIC | Monthly Challan | Remittance of PF & ESIC monthly contributions for June. | Labor & PF |
18JUL | GST Act | CMP-08 | Quarterly challan-cum-statement for Composition taxpayers for Q1 (Apr-Jun). | GST |
20JUL | GST Act | GSTR-3B | Monthly return and tax payment for June. | GST |
22/24JUL | GST Act | GSTR-3B QRMP | Quarterly GSTR-3B return for Q1 (Apr-Jun) for QRMP scheme filers. | GST |
31JUL | Income Tax | ITR 1 to 4 | Income Tax Return (ITR) Filing for Non-Tax Audit Assessees (Individuals, HUF, non-audit firms). | Direct Tax |
31JUL | Income Tax | Form 24Q / 26Q | Quarterly TDS statement filing for Q1 (Apr-Jun). | Direct Tax |
August 2026
Q2 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07AUG | Income Tax | Challan 281 | Deposit of TDS/TCS for July. | Direct Tax |
11AUG | GST Act | GSTR-1 | Monthly filing of outward supplies for July. | GST |
15AUG | EPF & ESIC | Monthly Challan | Remittance of PF & ESIC monthly contributions for July. | Labor & PF |
20AUG | GST Act | GSTR-3B | Monthly summary return & tax payment for July. | GST |
September 2026
Q2 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07SEP | Income Tax | Challan 281 | Deposit of TDS/TCS for August. | Direct Tax |
11SEP | GST Act | GSTR-1 | Monthly filing of outward supplies for August. | GST |
15SEP | Income Tax | Advance Tax | 2nd Installment of Advance Tax (45% cumulative) for FY 2026-27. | Direct Tax |
15SEP | EPF & ESIC | Monthly Challan | Remittance of PF & ESIC monthly contributions for August. | Labor & PF |
20SEP | GST Act | GSTR-3B | Monthly summary return & tax payment for August. | GST |
30SEP | Income Tax | Tax Audit Report | Tax Audit Report Filing u/s 44AB (Form 3CA/3CB-3CD) for FY 2025-26 (AY 2026-27). | Direct Tax |
30SEP | Companies Act | DIR-3 KYC | Mandatory Annual KYC filing for all Director Identification Number (DIN) holders. | MCA / ROC |
30SEP | Companies Act | AGM Holding | Holding of Annual General Meeting (AGM) by companies for the financial year ended 31st March. | MCA / ROC |
October 2026
Q3 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07OCT | Income Tax | Challan 281 | Deposit of TDS/TCS for September. | Direct Tax |
11OCT | GST Act | GSTR-1 | Monthly filing of outward supplies for September. | GST |
15OCT | Income Tax | Form 27EQ | Quarterly statement of TCS for Q2 (Jul-Sep). | Direct Tax |
15OCT | EPF & ESIC | Monthly Challan | Remittance of PF & ESIC contributions for September. | Labor & PF |
18OCT | GST Act | CMP-08 | Quarterly challan-cum-statement for Composition taxpayers for Q2. | GST |
20OCT | GST Act | GSTR-3B | Monthly return and tax payment for September. | GST |
22/24OCT | GST Act | GSTR-3B QRMP | Quarterly return under QRMP scheme for Q2 (Jul-Sep). | GST |
29OCT | Companies Act | Form AOC-4 | Filing of audited Financial Statements with the ROC within 30 days of AGM. | MCA / ROC |
31OCT | Income Tax | ITR 5, 6, 7 | Corporate & Audited ITR Filing for companies & tax audit cases for AY 2026-27. | Direct Tax |
31OCT | Income Tax | Form 24Q / 26Q | Quarterly TDS return statement for Q2 (Jul-Sep). | Direct Tax |
31OCT | Companies Act | MSME-1 | Half-yearly return for MSME pending dues (Apr-Sep). | MCA / ROC |
November 2026
Q3 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07NOV | Income Tax | Challan 281 | Deposit of TDS/TCS for October. | Direct Tax |
11NOV | GST Act | GSTR-1 | Monthly filing of outward supplies for October. | GST |
15NOV | EPF & ESIC | Monthly Challan | Remittance of PF & ESIC contributions for October. | Labor & PF |
20NOV | GST Act | GSTR-3B | Monthly summary return & tax payment for October. | GST |
30NOV | Companies Act | Form MGT-7 | Annual Return filing with ROC within 60 days of AGM. | MCA / ROC |
December 2026
Q3 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07DEC | Income Tax | Challan 281 | Deposit of TDS/TCS for November. | Direct Tax |
11DEC | GST Act | GSTR-1 | Monthly filing of outward supplies for November. | GST |
15DEC | EPF & ESIC | Monthly Challan | Remittance of PF & ESIC contributions for November. | Labor & PF |
20DEC | GST Act | GSTR-3B | Monthly summary return & tax payment for November. | GST |
15DEC | Income Tax | Advance Tax | 3rd Installment of Advance Tax (75% cumulative) for FY 2026-27. | Direct Tax |
January 2027
Q4 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07JAN | Income Tax | Challan 281 | Deposit of TDS/TCS for December. | Direct Tax |
11JAN | GST Act | GSTR-1 | Monthly filing of outward supplies for December. | GST |
15JAN | EPF & ESIC | Monthly Challan | Remittance of PF & ESIC contributions for December. | Labor & PF |
18JAN | GST Act | CMP-08 | Quarterly challan-cum-statement for Composition taxpayers for Q3 (Oct-Dec). | GST |
20JAN | GST Act | GSTR-3B | Monthly summary return & tax payment for December. | GST |
22/24JAN | GST Act | GSTR-3B QRMP | Quarterly return under QRMP scheme for Q3 (Oct-Dec). | GST |
31JAN | Income Tax | Form 24Q / 26Q | Quarterly TDS return statement for Q3 (Oct-Dec). | Direct Tax |
February 2027
Q4 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07FEB | Income Tax | Challan 281 | Deposit of TDS/TCS for January. | Direct Tax |
11FEB | GST Act | GSTR-1 | Monthly filing of outward supplies for January. | GST |
15FEB | EPF & ESIC | Monthly Challan | Remittance of PF & ESIC contributions for January. | Labor & PF |
20FEB | GST Act | GSTR-3B | Monthly summary return & tax payment for January. | GST |
March 2027
Q4 • FY 2026-27| Due Date | Statute / Act | Form / Action | Compliance Scope & Particulars | Category |
|---|---|---|---|---|
07MAR | Income Tax | Challan 281 | Deposit of TDS/TCS for February. | Direct Tax |
11MAR | GST Act | GSTR-1 | Monthly filing of outward supplies for February. | GST |
15MAR | Income Tax | Advance Tax | 4th & Final Installment of Advance Tax (100%) for FY 2026-27. | Direct Tax |
15MAR | EPF & ESIC | Monthly Challan | Remittance of PF & ESIC contributions for February. | Labor & PF |
20MAR | GST Act | GSTR-3B | Monthly summary return & tax payment for February. | GST |
31MAR | Statutory Year-End | Year-End Audit | Financial Year Closing: Physical stock verification, fixed assets register reconciliation, and GST turnover review. | Direct Tax |
HimVantage Statutory Management Framework
Our dedicated tax advisory and compliance desk ensures 100% statutory timeliness across 4 core corporate pillars:
1. GST & Indirect Taxation
Automated GSTR-2B vs 3B invoice matching, 100% ITC recovery, monthly GSTR-1 & GSTR-3B filings, and year-end GSTR-9/9C reconciliation.
2. Direct Tax & TDS
Quarterly Form 24Q/26Q/27Q TDS filings, Form 16/16A generation, Advance Tax computation, Tax Audit (3CD) review, and corporate ITR filings.
3. MCA / ROC Corporate Law
Annual financial filings (AOC-4), Annual returns (MGT-7), Director DIR-3 KYC, DPT-3 deposits return, and board governance resolutions.
4. Labor & Payroll Compliance
Monthly EPF & ESIC electronic challan remittances, Professional Tax (PT), Labor Welfare Fund (LWF), and statutory payroll register audits.