Compliance calendar · upcoming month
GST, TDS and ROC due dates for December 2026
December 2026 at a glance
- GST5
- Income Tax2
- TDS / TCS1
- PF / ESI2
- ROC / MCA1
Dates as recorded in our compliance calendar, last updated 29 October 2026; this page is refreshed daily.
Due dates in December 2026
- 7Mon
- TDS / TCS
Deposit TDS / TCS deducted last month
Challan 281 for November 2026Due: Monday, 7 December 2026. Who: Every deductor. Tax deducted or collected in the previous month. March deductions are due by 30 April.
- 11Fri
- GST
GSTR-1 (monthly filers)
GSTR-1 for November 2026Due: Friday, 11 December 2026. Who: Regular taxpayers with turnover above ₹5 crore, or who chose monthly filing. Outward supplies for the previous month.
- 13Sun
- GST
Invoice Furnishing Facility (QRMP)
IFFDue: Sunday, 13 December 2026. Who: QRMP filers who want B2B invoices of month 1 or 2 of the quarter to reach buyers early. Optional upload of B2B invoices for the previous month.
- 15Tue
- Income Tax
Advance tax — 3rd instalment (75% cumulative)
e-Pay Tax (choose the tax year)Due: Tuesday, 15 December 2026. Who: As above. 75% of the year's estimated tax, cumulatively.
- PF / ESI
EPF contribution and ECR
ECR for November 2026Due: Tuesday, 15 December 2026. Who: Establishments with 20+ employees (or voluntarily covered). For the previous month's wages.
- PF / ESI
ESI contribution
ESIC challan for November 2026Due: Tuesday, 15 December 2026. Who: Establishments with 10+ employees in notified areas. For the previous month's wages.
- 20Sun
- GST
GSTR-3B (monthly filers)
GSTR-3B for November 2026Due: Sunday, 20 December 2026. Who: Monthly filers. Summary return and tax payment for the previous month.
- 25Fri
- GST
QRMP monthly tax payment
PMT-06Due: Friday, 25 December 2026. Who: QRMP filers, for months 1 and 2 of a quarter. Pay tax for the previous month (fixed-sum or self-assessment method).
- 31Thu
- GST
GST annual return and reconciliation
GSTR-9 / 9CDue: Thursday, 31 December 2026. Who: Turnover above ₹2 crore (GSTR-9); above ₹5 crore also GSTR-9C. For the previous financial year.
- Income Tax
Belated return — last date
ITRDue: Thursday, 31 December 2026. Who: Anyone who missed the due date. For the previous financial year, with late fee and interest.
- ROC / MCA
Financial statements filing
AOC-4Due: Thursday, 31 December 2026. Who: Every company. Within 30 days of the AGM (29 October if the AGM was on 30 September).
Note: Moved from 29 October 2026: MCA General Circular No. 05/2026 (24 October 2026) allows FY 2025-26 filings up to 31 December 2026 without additional fees. The circular does not extend the time for holding the AGM.
The monthly items (Challan 281, GSTR-1, ECR, ESIC challan and GSTR-3B) are for November 2026; the quarterly and annual items say which period they cover. Each item below says who it applies to, so a business can skip what does not concern it: a composition dealer, a QRMP filer and a monthly filer each have different GST dates, and the ROC items depend on whether the business is a company or an LLP.
The dates are the statutory ones. A date that falls on a Sunday or a holiday is shown as the law fixes it, not moved; an extension or fee waiver notified by CBDT, CBIC or the MCA is applied, and the item's note names the circular or notification. For your own business, the reminders and the filing can be handled by our expert team.
Dates as recorded in our compliance calendar, last updated 29 October 2026; this page is refreshed daily. Confirm on the GST portal, the income-tax portal and the MCA portal.
Questions about December 2026
What are the GST due dates in December 2026?
Five GST dates in December 2026: GSTR-1 (monthly filers) (GSTR-1 for November 2026) by 11 December 2026, for regular taxpayers with turnover above ₹5 crore, or who chose monthly filing; Invoice Furnishing Facility (QRMP) (IFF) by 13 December 2026, for QRMP filers who want B2B invoices of month 1 or 2 of the quarter to reach buyers early; GSTR-3B (monthly filers) (GSTR-3B for November 2026) by 20 December 2026, for monthly filers; QRMP monthly tax payment (PMT-06) by 25 December 2026, for QRMP filers, for months 1 and 2 of a quarter; GST annual return and reconciliation (GSTR-9 / 9C) by 31 December 2026, for turnover above ₹2 crore (GSTR-9); above ₹5 crore also GSTR-9C.
When is TDS or TCS due in December 2026?
One TDS/TCS date in December 2026: Deposit TDS / TCS deducted last month (Challan 281 for November 2026) by 7 December 2026, for every deductor.
Is there an income-tax due date in December 2026?
Two income-tax dates in December 2026: Advance tax — 3rd instalment (75% cumulative) (e-Pay Tax (choose the tax year)) by 15 December 2026; Belated return — last date (ITR) by 31 December 2026, for anyone who missed the due date.
Which ROC or MCA filings fall in December 2026?
One ROC date in December 2026: Financial statements filing (AOC-4) by 31 December 2026, for every company.
When are PF and ESI contributions due in December 2026?
Two PF/ESI dates in December 2026: EPF contribution and ECR (ECR for November 2026) by 15 December 2026, for establishments with 20+ employees (or voluntarily covered); ESI contribution (ESIC challan for November 2026) by 15 December 2026, for establishments with 10+ employees in notified areas.
Have any December 2026 dates been extended?
This page lists the statutory due dates, not shifted for holidays, with any extension notified by CBDT, CBIC or the MCA already applied (the item's note names the document). Notes our calendar carries for this month: Financial statements filing: Moved from 29 October 2026: MCA General Circular No. 05/2026 (24 October 2026) allows FY 2025-26 filings up to 31 December 2026 without additional fees. The circular does not extend the time for holding the AGM. A new extension is announced first on the GST, income-tax or MCA portal; check there before relying on a date.
Keep every date
Download the dates for the next twelve months into Google Calendar or Outlook, open the month in the full calendar to filter by area, or ask our expert team to file them for you.
Other months: November 2026 · January 2027 · February 2027 · March 2027 · April 2027 · May 2027 · June 2027 · July 2027 · August 2027 · September 2027 · October 2027
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