GST, TDS and ROC due dates for October 2026

October 2026 has passed. The dates are kept here for reference; see the calendar for the coming months.

1. 7

   Wed
   • TDS / TCS

     Deposit TDS / TCS deducted last month

     Challan 281 for September 2026

     Due: Wednesday, 7 October 2026. Who: Every deductor. Tax deducted or collected in the previous month. March deductions are due by 30 April.

2. 11

   Sun
   • GST

     GSTR-1 (monthly filers)

     GSTR-1 for September 2026

     Due: Sunday, 11 October 2026. Who: Regular taxpayers with turnover above ₹5 crore, or who chose monthly filing. Outward supplies for the previous month.

3. 13

   Tue
   • GST

     GSTR-1 (QRMP, quarterly)

     GSTR-1

     Due: Tuesday, 13 October 2026. Who: QRMP filers (turnover up to ₹5 crore). Outward supplies for the quarter just ended.

4. 14

   Wed
   • ROC / MCA

     Auditor appointment filing

     ADT-1

     Due: Wednesday, 14 October 2026. Who: Companies that appointed or reappointed an auditor at the AGM. Within 15 days of the AGM (14 October if the AGM was on 30 September).

5. 15

   Thu
   • PF / ESI

     EPF contribution and ECR

     ECR for September 2026

     Due: Thursday, 15 October 2026. Who: Establishments with 20+ employees (or voluntarily covered). For the previous month's wages.

   • PF / ESI

     ESI contribution

     ESIC challan for September 2026

     Due: Thursday, 15 October 2026. Who: Establishments with 10+ employees in notified areas. For the previous month's wages.

6. 18

   Sun
   • GST

     Composition quarterly statement and payment

     CMP-08

     Due: Sunday, 18 October 2026. Who: Composition dealers. Tax for the quarter just ended.

7. 20

   Tue
   • GST

     GSTR-3B (monthly filers)

     GSTR-3B for September 2026

     Due: Tuesday, 20 October 2026. Who: Monthly filers. Summary return and tax payment for the previous month.

8. 21

   Wed
   • Income Tax

     Tax audit report

     Form 3CA/3CB-3CD (Form No. 26 from tax year 2026-27)

     Due: Wednesday, 21 October 2026. Who: Turnover above ₹1 crore (₹10 crore if ≤5% cash) or professional receipts above ₹50 lakh. For the previous financial year.

     Note: Extended from 30 September 2026 to 21 October 2026 by CBDT Circular No. 07/2026 (28 September 2026). Assessees who also file a transfer-pricing report (s.92E): 31 October.

9. 24

   Sat
   • GST

     GSTR-3B (QRMP, quarterly)

     GSTR-3B

     Due: Saturday, 24 October 2026. Who: QRMP filers in Haryana, Punjab, Rajasthan, Uttar Pradesh and other Group-2 States. Quarterly return for the quarter just ended. Group-1 States file by the 22nd.

10. 25

    Sun
    • GST

      Job-work goods statement

      ITC-04

      Due: Sunday, 25 October 2026. Who: Manufacturers sending goods to job workers. Half-yearly for turnover above ₹5 crore (Apr–Sep by 25 Oct; Oct–Mar by 25 Apr); yearly by 25 April for others.

11. 30

    Fri
    • ROC / MCA

      LLP statement of accounts

      Form 8

      Due: Friday, 30 October 2026. Who: Every LLP. For the previous financial year.

12. 31

    Sat
    • ROC / MCA

      Half-yearly return of dues to MSEs

      MSME Form-1

      Due: Saturday, 31 October 2026. Who: As above. For April–September.

    • TDS / TCS

      Quarterly TDS statements

      Form 138 / 140 / 144 (were 24Q / 26Q / 27Q)

      Due: Saturday, 31 October 2026. Who: Every deductor. For the quarter just ended (Apr–Jun by 31 Jul, Jul–Sep by 31 Oct, Oct–Dec by 31 Jan, Jan–Mar by 31 May).

    • TDS / TCS

      Quarterly TCS statement

      Form 143 (was 27EQ)

      Due: Saturday, 31 October 2026. Who: Collectors of TCS. For the quarter just ended (Apr–Jun by 31 Jul, Jul–Sep by 31 Oct, Oct–Dec by 31 Jan, Jan–Mar by 31 May).