Due dates calendar
Important statutory due dates
Income tax, GST, MCA/ROC, EPFO, ESIC and Telangana professional tax deadlines with legal references.
How to read this calendar. Dates shown are original statutory due dates. An extended date appears only when an official notification or order has been verified, and links to it. Recommended preparation dates are ArthaKara's suggestions, not legal deadlines. Event-based MCA dates assume the AGM is held on the last permitted day.
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Tap a highlighted date to see what is due.
Due in October 2026
| Due date | Form / obligation | Applies to | Period | Legal reference | Status |
|---|---|---|---|---|---|
| 7 Oct 2026 Prepare by 4 Oct 2026 (recommended) |
TDS/TCS payment (Challan ITNS 281) Income Tax Deposit tax deducted or collected during the month. | Non-government deductors and collectors | September 2026 | Income-tax Act, 2025 / Income-tax Rules, 2026: time of payment of TDS/TCS (corresponds to Rule 30 / Rule 37CA of the 1961 Act / 1962 Rules) Official source |
Statutory Pending review |
| 10 Oct 2026 Prepare by 8 Oct 2026 (recommended) |
GSTR-7 GST Return by persons required to deduct GST TDS. | Government departments and notified persons deducting GST TDS | September 2026 | Section 39(3), CGST Act, 2017; Rule 66 Official source |
Statutory Pending review |
| 10 Oct 2026 Prepare by 8 Oct 2026 (recommended) |
Professional Tax (Telangana) State (Telangana) Employer remittance of professional tax deducted from salaries. | Employers registered in Telangana | September 2026 | Telangana Tax on Professions, Trades, Callings and Employments Act, 1987 and Rules Official source |
Statutory Pending review |
| 11 Oct 2026 Prepare by 8 Oct 2026 (recommended) |
GSTR-1 GST Details of outward supplies for monthly filers. | Registered persons filing monthly (not opted for QRMP) | September 2026 | Section 37, CGST Act, 2017; Rule 59, CGST Rules, 2017 Official source |
Statutory Pending review |
| 13 Oct 2026 Prepare by 10 Oct 2026 (recommended) |
GSTR-1 (QRMP) GST Outward supplies return for QRMP taxpayers. | QRMP taxpayers | Q2 (Jul-Sep) FY 2026-27 | Section 37, CGST Act, 2017; Rule 59 Official source |
Statutory Pending review |
| 15 Oct 2026 Prepare by 10 Oct 2026 (recommended) |
Form 27EQ Income Tax Quarterly TCS statement. | All collectors | Q2 (Jul-Sep) FY 2026-27 | Income-tax Act, 2025 / Income-tax Rules, 2026: quarterly TCS statement (corresponds to Section 206C(3) read with Rule 31AA of the 1961 Act / 1962 Rules) Official source |
Statutory Pending review |
| 15 Oct 2026 Prepare by 12 Oct 2026 (recommended) |
EPF ECR and payment EPFO / ESIC Deposit employee and employer PF contributions and file the ECR. | Establishments covered under the EPF Act | September 2026 | Paragraph 38, Employees' Provident Funds Scheme, 1952 Official source |
Statutory Pending review |
| 15 Oct 2026 Prepare by 12 Oct 2026 (recommended) |
ESIC contribution EPFO / ESIC Deposit ESI contributions for the month. | Establishments covered under the ESI Act | September 2026 | Regulation 31, ESI (General) Regulations, 1950 Official source |
Statutory Pending review |
| 18 Oct 2026 Prepare by 15 Oct 2026 (recommended) |
CMP-08 GST Quarterly statement-cum-challan for composition taxpayers. | Composition taxpayers | Q2 (Jul-Sep) FY 2026-27 | Section 10 and Section 39(2), CGST Act, 2017; Rule 62 Official source |
Statutory Pending review |
| 20 Oct 2026 Prepare by 17 Oct 2026 (recommended) |
GSTR-3B GST Summary return and payment of tax for monthly filers. | Registered persons filing monthly | September 2026 | Section 39(1), CGST Act, 2017; Rule 61, CGST Rules, 2017 Official source |
Statutory Pending review |
| 22 Oct 2026 Prepare by 19 Oct 2026 (recommended) |
GSTR-3B (QRMP) GST Quarterly GSTR-3B is due on the 22nd for Category I States (including Telangana and Andhra Pradesh) and the 24th for Category II States. | QRMP taxpayers in Category I States (including Telangana) | Q2 (Jul-Sep) FY 2026-27 | Section 39(1), CGST Act, 2017; Rule 61; notified State categories Official source |
Statutory Pending review |
| 30 Oct 2026 Prepare by 23 Oct 2026 (recommended) |
LLP Form 8 MCA / ROC Statement of account and solvency. | All LLPs | FY 2025-26 | Section 34, LLP Act, 2008; Rule 24, LLP Rules, 2009 Official source |
Statutory Pending review |
| 30 Oct 2026 Prepare by 23 Oct 2026 (recommended) |
AOC-4 MCA / ROC Event-based: within 30 days of the AGM. This date assumes the AGM was held on the last permitted day. | Companies (event-based; depends on AGM date) | FY 2025-26 | Section 137, Companies Act, 2013; Rule 12, Companies (Accounts) Rules, 2014 Official source |
Statutory Pending review |
| 31 Oct 2026 Prepare by 24 Oct 2026 (recommended) |
Form 24Q / 26Q / 27Q Income Tax Quarterly TDS statements (salary, resident non-salary, non-resident). | All deductors | Q2 (Jul-Sep) FY 2026-27 | Income-tax Act, 2025 / Income-tax Rules, 2026: quarterly TDS statements (corresponds to Section 200(3) read with Rule 31A of the 1961 Act / 1962 Rules) Official source |
Statutory Pending review |
| 31 Oct 2026 Prepare by 21 Oct 2026 (recommended) |
ITR (audit cases) Income Tax Return due date for companies and persons whose accounts must be audited. | Companies, and persons liable to audit (other than transfer pricing cases) | FY 2025-26 (AY 2026-27) | Income-tax Act, 1961 / Income-tax Rules, 1962: Section 139(1), Explanation 2 Official source |
Statutory Pending review |
| 31 Oct 2026 Prepare by 26 Oct 2026 (recommended) |
MSME-1 (Apr-Sep) MCA / ROC Return of amounts due to micro and small enterprises for more than 45 days. | Companies with dues to micro or small enterprises beyond 45 days | Apr to Sep 2026 | Section 405, Companies Act, 2013; Specified Companies Order Official source |
Statutory Pending review |
Information published by ArthaKara Consulting Services is intended for general educational and informational purposes. It is based on the statutory provisions and official information referenced on the respective page as of its stated verification date. Laws, rules, notifications and regulatory interpretations may change. Readers should independently verify the applicable provisions and seek professional advice before taking action. ArthaKara is an independent professional information and consulting platform and is not a government website or government-endorsed portal.