Compliance · 8 min read
Monthly Compliance Calendar India — PF, TDS, GST, ESI & ROC Due Dates (FY 2026-27)
By the India Law Simplified editorial team · Verified against primary government sources (bare Acts & official portals) · Last updated 2026-06-21
India has dozens of statutory deadlines scattered across EPF, ESI, TDS, GST and ROC regulations. Miss one and you face interest, penalty or prosecution. Here's a single, unified monthly compliance calendar for FY 2026-27.
1Every-month deadlines
- 7th — TDS / TCS challan payment for the previous month (§ 200 Income-tax Act)
- 7th — ESI (ESIC) contribution deposit for previous month
- 15th — EPF (PF) contribution deposit for previous month
- 11th — GSTR-1 / IFF filing for the previous month (for turnover above ₹5 crore or non-QRMP filers)
- 13th — GSTR-1 via QRMP for quarterly filers (IFF — only B2B invoices)
- 20th — GSTR-3B for previous month (for monthly filers)
- 25th — GSTR-3B for previous quarter under QRMP scheme
- Last day of month — Professional Tax (Maharashtra / Karnataka) deduction and deposit
2Quarterly deadlines
- 31 July — TDS return (Form 24Q / 26Q) for Q1 (April–June)
- 31 October — TDS return for Q2 (July–September)
- 31 January — TDS return for Q3 (October–December)
- 31 May — TDS return for Q4 (January–March)
- Within 15 days of quarter end — EPF / ESI annual returns (where applicable)
3Annual deadlines to mark now
- 31 July — ITR filing deadline for individuals/HUF not requiring audit
- 30 September — ITR for businesses/individuals requiring tax audit (§ 44AB)
- 30 September — Transfer pricing report (Form 3CEB) deadline
- October 15 — Annual GSTR-9 / GSTR-9C audit certification for previous FY (extended every year)
- 31 December — ITR for cases requiring transfer pricing audit
- 30 April — Form 11 (LLP annual return) due
4Penalty for missing deadlines
EPF: ₹5,000–₹10,000 per default instance under § 14B EPF Act 1952, plus interest at 12% per annum. ESI: Interest at 12% + potential prosecution under § 85 ESI Act 1948. TDS: Interest at 1.5% per month (§ 201(1A)) plus ₹200/day penalty for late TDS return (§ 234E), max equal to TDS amount. GST: ₹50/day late fee for GSTR-3B (₹20/day if nil return), plus 18% interest on outstanding tax.
5Calendar-management tips
- Set calendar reminders for the 5th of each month (buffer before the 7th)
- Use the compliance calendar on India Law Simplified for countdown timers
- Delegate PF/ESI to a payroll vendor early — banks get congested on the 15th
- File NIL GSTR-1 even if no sales, or the taxpayer faces a late fee
Frequently asked questions
What happens if I miss the TDS challan deposit on the 7th?
Interest accrues at 1.5% per month (§ 201(1A) Income-tax Act 1961) from the date deduction was required until payment. Additionally, the expense is disallowed under § 40(a)(ia) until TDS is deposited and the return is filed.
Is PF mandatory for all businesses?
EPF applies to establishments with 20 or more employees. For establishments below 20, registration is voluntary. Once covered, it is mandatory for all employees drawing basic + DA up to ₹15,000/month; above that threshold, it is optional for the employee.
Do I need to file GSTR-1 even if I have no sales?
Yes. A NIL GSTR-1 is mandatory for registered taxpayers with no outward supplies. Failure to file attracts a late fee of ₹20/day under the CGST Act. Skip it regularly and the GST department can suspend or cancel your registration.
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India Law Simplified is an AI-assisted research & drafting tool, not a substitute for a licensed advocate or CA. Verify all figures and steps with a professional before acting. Statutory limits and fees change with each Finance Act / notification.