JYOTI TIWARI & ASSOCIATES
Compliance Due Dates
Key statutory deadlines, plus every due date currently extended by a CBDT, CBIC or MCA circular. Dates may change again by later notification.
CURRENTLY EXTENDED
Extended Due Dates
Last checked: 31 October 2026
| Compliance | Period | Earlier Due Date | Extended To | Under |
|---|---|---|---|---|
| Income Tax Return – audit cases & companiesCompanies, and other persons whose accounts must be audited (serial no. 2 of the table in Expln. 2 to s.139(1)). Taxpayers falling under s.92E are not covered — their date stays 30 November. | AY 2026-27 (FY 2025-26) | 31 October 2026 | 21 November 2026 | CBDT Circular No. 07/2026 dated 28 Sep 2026 |
| Tax Audit Report (Form 3CA/3CB-3CD)Same persons as above. The specified date under s.44AB is one month before the return due date, so it moved with it. | AY 2026-27 (FY 2025-26) | 30 September 2026 | 21 October 2026 | CBDT Circular No. 07/2026 dated 28 Sep 2026 |
| ROC – Financial Statements (AOC-4 series)AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS), filed without additional fees. AGM due dates are NOT extended. | FY 2025-26 | 30 October 2026 | 31 December 2026 | MCA Circular dated 24 Oct 2026 |
| ROC – Annual Return (MGT-7 / MGT-7A)Companies filing annual returns in e-Forms MGT-7 and MGT-7A, without additional fees. | FY 2025-26 | 29 November 2026 | 31 January 2027 | MCA Circular dated 24 Oct 2026 |
| GSTR-4 on leaving the composition schemeA registered person who withdraws from the composition scheme, or whose option is withdrawn by the officer — the return for the period under the scheme (rule 62(5)). | From 1 November 2026 | 30 April | 30 June | Notification No. 05/2026-Central Tax dated 26 Oct 2026 |
An extension applies only to the persons, forms and periods named in the circular or notification. It does not automatically change interest, late fees or any other consequence — check the instrument before relying on it.
REGULAR CALENDAR
Standard Compliance Calendar
Rows marked Extended currently have a later date — see the table above.
| Due Date | Compliance |
|---|---|
| 7th of every month | Deposit of TDS / TCS for previous month |
| 11th of every month | GSTR-1 (monthly filers) |
| 13th of every month | GSTR-1 IFF (QRMP) / GSTR-6 |
| 15th of every month | PF & ESI payment for previous month |
| 20th of every month | GSTR-3B (monthly filers) |
| 22nd / 24th after quarter | GSTR-3B (QRMP filers) |
| 15 Jun, 15 Sep, 15 Dec, 15 Mar | Advance Tax instalments |
| 31 July | ITR for non-audit individuals / HUF |
| 31 July, 31 Oct, 31 Jan, 31 May | Quarterly TDS returns (24Q / 26Q) |
| 30 September→21 October 2026 | Tax Audit Report (Form 3CA/3CB-3CD)Extended |
| 31 October→21 November 2026 | ITR for audit casesExtended |
| 30 October / 29 November→31 December 2026 / 31 January 2027 | ROC filing – AOC-4 / MGT-7Extended |
| 30 September | DIR-3 KYC for directors |
| 31 December | GSTR-9 / 9C Annual Return; Belated ITR |
Missed a deadline?
A belated return for AY 2026-27 can still be filed up to 31 December 2026, or before the assessment is completed — with a higher fee and interest. Late GST and ROC filings attract their own additional fees. Tell us what is pending and we will work out the cheapest way to regularise it.
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