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Compliance calendar

Due dates for October 2026

GST returns, TDS and TCS, advance tax, PF and ESI, and company-law filings due in October 2026, with the rule behind each date. Filter for how you file, then add them to your calendar.

Open the calendar Download the Excel tracker
  • New TDS form numbers from 1 Apr 2026
  • Checked against CBIC, CBDT, EPFO and MCA on 24 Oct 2026
  • Weekend dates labelled, not shifted
A CA partner planning the month's filings with two associates at a wall planner
Coming up7 Oct Challan10 Oct GSTR-7, GSTR-811 Oct GSTR-1

Calendar

What is due, month by month.

Pick what applies to you. Quarterly filers: choose your State, because GSTR-3B is due on the 22nd or the 24th depending on where your principal place of business is.

October 2026

Page for October 2026
  1. 7Wed

    • Income tax and TDS Deposit TDS and TCS for September 2026

      Tax deducted or collected in the month, by the 7th of the next month.

      IT Rules r.218

  2. 11Sun
  3. 15Thu

    • Payroll PF contribution and ECR for September 2026

      Employee and employer share with the ECR on the EPFO portal.

      EPF Scheme 2026PF calculator →

    • Payroll ESI contribution for September 2026

      For employees covered by ESIC.

      ESICESI calculator →

    • Company law (ROC) ADT-1: auditor appointment

      Within 15 days of the AGM, if the AGM was held on 30 Sep 2026 and an auditor was appointed or re-appointed.

      Companies Act s.139

  4. 20Tue
  5. 21Wed

    • Income tax and TDS Tax audit report for AY 2026-27 (extended)

      Extended from 30 Sep 2026 by CBDT Circular 07/2026.

      CBDT Circular 07/2026

  6. 30Fri

    • Company law (ROC) AOC-4: financial statements for FY 2025-26

      Within 30 days of the AGM. Count from your own AGM date if it was earlier. No MCA extension as of the last check.

      Companies Act s.137

    • Income tax and TDS Form 141 for TDS deducted in September 2026

      Challan-cum-statement for TDS on property purchase, rent paid by individuals/HUFs, contract or professional fees paid by individuals/HUFs, and VDA (replaces 26QB, 26QC, 26QD, 26QE). Due within 30 days from the end of the month of deduction.

      IT Rules r.218

  7. 31Sat

    • Company law (ROC) MSME Form I for April to September 2026

      Only if payments to micro or small suppliers were outstanding for more than 45 days.

      Falls on a Saturday: the date does not moveMSME Order

    • Income tax and TDS TDS and TCS statements for Q2 (July to September 2026)

      Quarterly statements: 138 salary (was 24Q), 140 resident non-salary (26Q), 144 non-resident (27Q), 143 TCS (27EQ). TCS statements are now due on the same date as TDS.

      Falls on a Saturday: the date does not moveIT Rules r.219

What changed

What is different this year.

  • New TDS and TCS form numbers

    From tax year 2026-27, quarterly statements are Forms 138 (salary), 140 (resident non-salary), 144 (non-resident) and 143 (TCS). The salary certificate is Form 130 and the non-salary certificate Form 131.

    IT Rules r.219

  • TCS statements move to the 31st

    Form 143 is due on the same dates as the TDS statements: 31 July, 31 October, 31 January and 31 May. Under the old rules TCS statements were due on the 15th.

    IT Rules r.219

  • A new ITR date: 31 August

    The Finance Act 2026 added 31 August for business cases that do not need an audit. Audit cases and companies got 21 November 2026 for AY 2026-27 under CBDT Circular 07/2026; transfer-pricing cases stay at 30 November.

    Finance Act 2026

  • GSTR-4 is due on 30 June

    Since FY 2024-25 the composition annual return is due on 30 June, not 30 April.

    Rule 62

  • DIR-3 KYC every three years

    From 31 March 2026 directors file DIR-3 KYC once every three years by 30 June, not every 30 September. Directors already compliant are next due on 30 June 2028; change of mobile, email or address within 30 days.

    Rule 12A

  • Weekends do not move a due date

    Neither the GST law nor the Income-tax Rules 2026 move a due date that falls on a Sunday or holiday. Only a notification does. The calendar labels those dates instead.

    Rule 61

New TDS forms

Old form, new form.

From tax year 2026-27 the Income-tax Rules 2026 use new form numbers. Returns and corrections for periods up to March 2026 still use the old forms.

Old and new income-tax form numbers
What it isOld formNew form
Quarterly TDS statement, salary24QForm 138
Quarterly TDS statement, resident non-salary26QForm 140
Quarterly TDS statement, non-resident27QForm 144
Quarterly TCS statement27EQForm 143
Challan-cum-statement: property, rent, contract/professional fees by individuals, VDA26QB, 26QC, 26QD, 26QEForm 141
Salary TDS certificateForm 16Form 130
Non-salary TDS certificateForm 16AForm 131
Certificate for Form 141 deductionsForms 16B, 16C, 16D, 16EForm 132
TCS certificateForm 27DForm 133
Statement of perquisitesForm 12BAForm 123
Annual information statementForm 26AS / AISForm 168
Statement of financial transactionsForm 61AForm 165

IT Rules r.215 IT Rules r.219 CBDT FAQ

A hand pinning a note to a wall calendar marked with completed filings

Free Excel tracker

Track who files what, and when.

Every due date in this calendar in one sheet, with an owner and status column for your team, filters by area and month, and the old-to-new TDS form map.

  • Read me How to use it, and the sources.
  • Calendar Every due date with area, who it applies to, form, notes, weekend flag, owner and status.
  • This month Pick a month to see only its due dates and what is still open.
  • TDS forms Old and new income-tax form numbers.
Download the tracker (.xlsx)

Sleet

Or let Sleet get the numbers ready.

Sleet prepares your GSTR-1, GSTR-3B and GSTR-9 workbooks from your invoices, runs payroll with PF, ESI, PT and TDS, and keeps your books ready for the TDS statements. You or your CA file on the portals.

See GST Filing Payroll in SleetHR

Questions

Due date questions, answered.

Something else? Message us on WhatsApp at +91 82001 72869 or write to sales@getsleet.cloud.

What is the due date for GSTR-3B for quarterly filers?

The 22nd or the 24th of the month after the quarter, depending on the State or UT of your principal place of business (rule 61). Gujarat, Maharashtra, Karnataka, Tamil Nadu, Kerala, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh, Goa and the southern and western UTs file by the 22nd; the rest by the 24th.

When is TDS deposited, and what changed in 2026?

TDS and TCS are deposited by the 7th of the next month; TDS for March by 30 April. The dates did not change under the Income-tax Rules 2026, but the form numbers did: quarterly statements are now Forms 138, 140, 144 and 143.

What are the TDS return due dates for tax year 2026-27?

31 July, 31 October, 31 January and 31 May for all four statements (Forms 138, 140, 144 and 143), including TCS.

If a due date falls on a Sunday, can I file the next day?

Not automatically. Neither the GST law nor the Income-tax Rules 2026 move a due date for weekends or holidays; only a government notification does. File by the date shown unless an extension is notified.

Has the GSTR-3B due date for September 2026 been extended?

No GST extension had been notified for periods from August to October 2026 when this calendar was last checked. If one is notified, the calendar shows the new date with the notification number.

When are advance tax instalments due?

15 June (15%), 15 September (45%), 15 December (75%) and 15 March (100%). Presumptive taxpayers pay the whole amount by 15 March (Income-tax Act 2025, section 408).

When are PF and ESI contributions due?

By the 15th of the following month, for both PF (with the ECR) and ESI.

Does Sleet file these returns?

No. Sleet prepares the GST workbooks, payroll and books that these filings need. You or your CA file on the GST, income-tax, EPFO, ESIC and MCA portals.

Sources

Where every date comes from.

We check this calendar against the official text and update it the day an extension is notified.

Last checked against the sources below:

  1. Notification 83/2020-Central Tax (GSTR-1 by the 11th; QRMP by the 13th), with CGST Act s.37
  2. CGST Rules, rule 59 (GSTR-1 and the Invoice Furnishing Facility)
  3. CGST Rules, rule 61 (GSTR-3B by the 20th; QRMP 22nd/24th by State; PMT-06 by the 25th)
  4. CGST Rules, rule 62 (CMP-08 by the 18th; GSTR-4 by 30 June)
  5. CGST Rules, rule 64 (GSTR-5A by the 20th)
  6. CGST Rules, rule 66 (GSTR-7 by the 10th)
  7. CGST Act, section 39 (GSTR-5 and GSTR-6 by the 13th)
  8. CGST Act, section 52 (GSTR-8 by the 10th)
  9. CGST Rules, rule 45(3) (ITC-04; Notification 35/2021-CT)
  10. CGST Rules, rule 80 (GSTR-9 and GSTR-9C by 31 December)
  11. CGST Act, section 16(4) (ITC time limit)
  12. CGST Rules, rule 37A (reversal where the supplier has not filed GSTR-3B)
  13. Income-tax Rules 2026, rule 215 (Forms 130 to 133, certificates)
  14. Income-tax Rules 2026, rule 218 (deposit of TDS and TCS; Form 141)
  15. Income-tax Rules 2026, rule 219 (quarterly statements, Forms 138, 140, 143, 144)
  16. Income-tax Rules 2026, rule 237 (SFT, Form 165)
  17. Income-tax Act 2025, section 408 (advance tax instalments)
  18. Finance Act 2026 (ITR due dates for AY 2026-27 and tax year 2026-27)
  19. CBDT Circular 07/2026, 28 Sep 2026 (extension for audit cases)
  20. CBDT, FAQs on interplay and transition to the Income-tax Act 2025
  21. EPF Scheme 2026 (G.S.R. 525(E), 29 Jun 2026): contributions and ECR within 15 days of the month
  22. ESIC: contributions within 15 days of the month (ESI (General) Regulations, reg 31)
  23. ESI (General) Regulations 1950, reg 26 (return of contributions within 42 days)
  24. Code on Wages 2019, section 39 (bonus within eight months)
  25. Code on Social Security (Central) Rules 2026 (G.S.R. 344(E), 8 May 2026), rule 53
  26. OSH Code (Central) Rules 2026 (G.S.R. 345(E), 8 May 2026), rules 72 and 74
  27. Companies Act 2013, section 96 (AGM within six months)
  28. Companies Act 2013, section 92(4) (annual return within 60 days of the AGM)
  29. Companies Act 2013, section 137 (financial statements within 30 days; OPC 180 days)
  30. Companies Act 2013, section 139 (auditor appointment notice within 15 days)
  31. Specified Companies (Furnishing of information about payment to MSE suppliers) Order, revised by S.O. 2751(E), 15 Jul 2024
  32. Companies (Acceptance of Deposits) Rules 2014, rule 16 (DPT-3 by 30 June)
  33. LLP Rules 2009, rules 24 and 25 (Form 8 and Form 11)
  34. Companies (Appointment and Qualification of Directors) Rules, rule 12A as substituted by G.S.R. 943(E) (DIR-3 KYC every three years, from 31 Mar 2026)

Due dates can be extended by notification at short notice. Check the official portal before you file; this calendar is not legal advice.

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