Compliance due dates — October 2026
Key Indian statutory deadlines for October 2026 and November 2026 — GST, TDS, advance tax, EPF/ESI and ROC. This page updates automatically each month.
October 2026 — compliance due dates
| Date | Area | Compliance | Calendar |
|---|---|---|---|
| 07 Oct | TDS | TDS / TCS deposit (for the previous month) | 📅 Add |
| 11 Oct | GST | GSTR-1 — monthly outward supplies | 📅 Add |
| 13 Oct | GST | IFF / GSTR-1 (QRMP quarterly filers) | 📅 Add |
| 15 Oct | Payroll | EPF & ESI contribution payment | 📅 Add |
| 18 Oct | GST | GST CMP-08 — composition quarterly statement | 📅 Add |
| 20 Oct | GST | GSTR-3B — monthly summary & tax payment | 📅 Add |
| 25 Oct | GST | GST PMT-06 — QRMP monthly tax payment | 📅 Add |
| 30 Oct | ROC | AOC-4 — company financial statements (post-AGM) | 📅 Add |
| 31 Oct | Income Tax | ITR filing — audit cases | 📅 Add |
| 31 Oct | TDS | Quarterly TDS return (24Q / 26Q) | 📅 Add |
November 2026 — compliance due dates
| Date | Area | Compliance | Calendar |
|---|---|---|---|
| 07 Nov | TDS | TDS / TCS deposit (for the previous month) | 📅 Add |
| 11 Nov | GST | GSTR-1 — monthly outward supplies | 📅 Add |
| 13 Nov | GST | IFF / GSTR-1 (QRMP quarterly filers) | 📅 Add |
| 15 Nov | Payroll | EPF & ESI contribution payment | 📅 Add |
| 20 Nov | GST | GSTR-3B — monthly summary & tax payment | 📅 Add |
| 25 Nov | GST | GST PMT-06 — QRMP monthly tax payment | 📅 Add |
| 29 Nov | ROC | MGT-7 / 7A — company annual return | 📅 Add |
Open the full compliance calendar →
The four dates that repeat every month
Most of the compliance year is the same short rhythm. GSTR-1 falls due on the 11th of the following month for monthly filers and GSTR-3B on the 20th. TDS deducted in a month must be deposited by the 7th of the next, with the March deduction allowed until 30 April. EPF and ESI contributions are due by the 15th. QRMP filers move GSTR-1 to a quarterly cycle but still pay every month through PMT-06 — the scheme is quarterly in name and monthly in cash, and that gap is where a large share of late fees originate.
The quarterly and annual layer that is easier to forget
Obligations that come round rarely are the ones that slip, precisely because no monthly routine catches them. Advance tax runs in four cumulative instalments — 15%, 45%, 75% and 100% by 15 June, 15 September, 15 December and 15 March. TDS returns in Form 24Q and 26Q are quarterly. On the corporate side, AOC-4 is due within 30 days of the AGM and MGT-7 within 60, DIR-3 KYC by 30 September for every director, and for LLPs Form 11 by 30 May and Form 8 by 30 October.
Why one missed GST return blocks all the later ones
GST returns are filed in sequence. A pending period prevents the next return from being submitted, so a single lapse becomes a chain, and late fees accrue on every outstanding period at the same time. Continued non-filing also opens cancellation proceedings under REG-17, and restoring a cancelled registration is far more work than filing was. This is why a nil return still matters — it takes minutes, can be filed by SMS, and keeps the sequence unbroken.
What each kind of delay actually costs
The charges are not interchangeable. GST carries a per-day late fee under section 47 plus 18% annual interest under section 50, and that interest applies only to the tax discharged in cash. Late TDS deposit runs at 1.5% per month and a late TDS return at ₹200 per day under section 234E. A late income-tax return brings a fee under section 234F, interest under 234A on unpaid tax, and the loss of the right to carry losses forward. ROC forms accrue at ₹100 per day per form with no ceiling at all.
Set the reminder before the deadline, not on it
Every date here needs work done in advance, so a reminder on the day is a reminder that you are already late. Set them three to five working days early, and add a separate earlier reminder for the reconciliation each filing depends on — matching GSTR-2B against the purchase register before claiming input credit, and checking Form 26AS and the AIS before filing a return. Note also that these are indicative recurring dates: QRMP and state staggering, and government extensions, can shift them, so confirm the exact date for your own case.
Dates are indicative recurring due dates; QRMP/state staggering and government extensions can shift them. Verify the exact date for your case on the official portal or with a CA. India Law Simplified is an AI-assisted tool, not a substitute for a licensed professional.