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 December 2027
| Due date | Form / obligation | Applies to | Period | Legal reference | Status |
|---|---|---|---|---|---|
| 7 Dec 2027 Prepare by 4 Dec 2027 (recommended) |
TDS/TCS payment (Challan ITNS 281) Income Tax Deposit tax deducted or collected during the month. | Non-government deductors and collectors | November 2027 | 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 Dec 2027 Prepare by 8 Dec 2027 (recommended) |
GSTR-7 GST Return by persons required to deduct GST TDS. | Government departments and notified persons deducting GST TDS | November 2027 | Section 39(3), CGST Act, 2017; Rule 66 Official source |
Statutory Pending review |
| 10 Dec 2027 Prepare by 8 Dec 2027 (recommended) |
Professional Tax (Telangana) State (Telangana) Employer remittance of professional tax deducted from salaries. | Employers registered in Telangana | November 2027 | Telangana Tax on Professions, Trades, Callings and Employments Act, 1987 and Rules Official source |
Statutory Pending review |
| 11 Dec 2027 Prepare by 8 Dec 2027 (recommended) |
GSTR-1 GST Details of outward supplies for monthly filers. | Registered persons filing monthly (not opted for QRMP) | November 2027 | Section 37, CGST Act, 2017; Rule 59, CGST Rules, 2017 Official source |
Statutory Pending review |
| 15 Dec 2027 Prepare by 10 Dec 2027 (recommended) |
Advance tax Income Tax Advance tax for Tax Year 2027-28. | Taxpayers whose tax liability after TDS is Rs 10,000 or more (resident senior citizens without business income are exempt) | Tax Year 2027-28 | Income-tax Act, 2025 / Income-tax Rules, 2026: advance tax instalments (corresponds to Sections 208 and 211 of the 1961 Act / 1962 Rules) Official source |
Statutory Pending review |
| 15 Dec 2027 Prepare by 12 Dec 2027 (recommended) |
ESIC contribution EPFO / ESIC Deposit ESI contributions for the month. | Establishments covered under the ESI Act | November 2027 | Regulation 31, ESI (General) Regulations, 1950 Official source |
Statutory Pending review |
| 15 Dec 2027 Prepare by 12 Dec 2027 (recommended) |
EPF ECR and payment EPFO / ESIC Deposit employee and employer PF contributions and file the ECR. | Establishments covered under the EPF Act | November 2027 | Paragraph 38, Employees' Provident Funds Scheme, 1952 Official source |
Statutory Pending review |
| 20 Dec 2027 Prepare by 17 Dec 2027 (recommended) |
GSTR-3B GST Summary return and payment of tax for monthly filers. | Registered persons filing monthly | November 2027 | Section 39(1), CGST Act, 2017; Rule 61, CGST Rules, 2017 Official source |
Statutory Pending review |
| 25 Dec 2027 Prepare by 23 Dec 2027 (recommended) |
PMT-06 GST Monthly tax payment for the first two months of a quarter under QRMP. | QRMP taxpayers (aggregate turnover up to Rs 5 crore who opted in) | November 2027 | Proviso to Section 39(7), CGST Act, 2017; Rule 61(1) Official source |
Statutory Pending review |
| 31 Dec 2027 Prepare by 11 Dec 2027 (recommended) |
GSTR-9 / GSTR-9C GST Annual return (GSTR-9) and self-certified reconciliation statement (GSTR-9C, where applicable). | Registered persons (GSTR-9 optional up to Rs 2 crore turnover; GSTR-9C above Rs 5 crore) | FY 2026-27 | Section 44, CGST Act, 2017; Rule 80, CGST Rules, 2017 Official source |
Statutory Pending review |
| 31 Dec 2027 Prepare by 21 Dec 2027 (recommended) |
Belated / revised ITR Income Tax Belated and revised returns can be filed until this date (or before completion of assessment, if earlier). | Taxpayers who missed the original due date or need to revise | Tax Year 2026-27 | Income-tax Act, 2025 / Income-tax Rules, 2026: belated and revised returns (corresponds to Sections 139(4) and 139(5) of the 1961 Act / 1962 Rules) 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.