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GST, TDS and ROC due dates for January 2027
January 2027 at a glance
- GST5
- TDS / TCS3
- PF / ESI2
- ROC / MCA1
Dates as recorded in our compliance calendar, last updated 29 October 2026; this page is refreshed daily.
Due dates in January 2027
- 7Thu
- TDS / TCS
Deposit TDS / TCS deducted last month
Challan 281 for December 2026Due: Thursday, 7 January 2027. Who: Every deductor. Tax deducted or collected in the previous month. March deductions are due by 30 April.
- 11Mon
- GST
GSTR-1 (monthly filers)
GSTR-1 for December 2026Due: Monday, 11 January 2027. Who: Regular taxpayers with turnover above ₹5 crore, or who chose monthly filing. Outward supplies for the previous month.
- 13Wed
- GST
GSTR-1 (QRMP, quarterly)
GSTR-1Due: Wednesday, 13 January 2027. Who: QRMP filers (turnover up to ₹5 crore). Outward supplies for the quarter just ended.
- 15Fri
- PF / ESI
EPF contribution and ECR
ECR for December 2026Due: Friday, 15 January 2027. Who: Establishments with 20+ employees (or voluntarily covered). For the previous month's wages.
- PF / ESI
ESI contribution
ESIC challan for December 2026Due: Friday, 15 January 2027. Who: Establishments with 10+ employees in notified areas. For the previous month's wages.
- 18Mon
- GST
Composition quarterly statement and payment
CMP-08Due: Monday, 18 January 2027. Who: Composition dealers. Tax for the quarter just ended.
- 20Wed
- GST
GSTR-3B (monthly filers)
GSTR-3B for December 2026Due: Wednesday, 20 January 2027. Who: Monthly filers. Summary return and tax payment for the previous month.
- 24Sun
- GST
GSTR-3B (QRMP, quarterly)
GSTR-3BDue: Sunday, 24 January 2027. 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.
- 31Sun
- ROC / MCA
Annual return
MGT-7 / 7ADue: Sunday, 31 January 2027. Who: Every company. Within 60 days of the AGM (29 November if the AGM was on 30 September).
Note: Moved from 29 November 2026: MCA General Circular No. 05/2026 (24 October 2026) allows FY 2025-26 filings up to 31 January 2027 without additional fees. The circular does not extend the time for holding the AGM.
- TDS / TCS
Quarterly TDS statements
Form 138 / 140 / 144 (were 24Q / 26Q / 27Q)Due: Sunday, 31 January 2027. 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: Sunday, 31 January 2027. 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).
The monthly items (Challan 281, GSTR-1, ECR, ESIC challan and GSTR-3B) are for December 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 January 2027
What are the GST due dates in January 2027?
Five GST dates in January 2027: GSTR-1 (monthly filers) (GSTR-1 for December 2026) by 11 January 2027, for regular taxpayers with turnover above ₹5 crore, or who chose monthly filing; GSTR-1 (QRMP, quarterly) (GSTR-1) by 13 January 2027, for QRMP filers (turnover up to ₹5 crore); Composition quarterly statement and payment (CMP-08) by 18 January 2027, for composition dealers; GSTR-3B (monthly filers) (GSTR-3B for December 2026) by 20 January 2027, for monthly filers; GSTR-3B (QRMP, quarterly) (GSTR-3B) by 24 January 2027, for QRMP filers in Haryana, Punjab, Rajasthan, Uttar Pradesh and other Group-2 States.
When is TDS or TCS due in January 2027?
Three TDS/TCS dates in January 2027: Deposit TDS / TCS deducted last month (Challan 281 for December 2026) by 7 January 2027, for every deductor; Quarterly TDS statements (Form 138 / 140 / 144 (were 24Q / 26Q / 27Q)) by 31 January 2027, for every deductor; Quarterly TCS statement (Form 143 (was 27EQ)) by 31 January 2027, for collectors of TCS.
Is there an income-tax due date in January 2027?
None. No income-tax due date in our calendar falls in January 2027. Its income-tax dates fall in March, June, July, August, September, October and December; open those months for the detail.
Which ROC or MCA filings fall in January 2027?
One ROC date in January 2027: Annual return (MGT-7 / 7A) by 31 January 2027, for every company.
When are PF and ESI contributions due in January 2027?
Two PF/ESI dates in January 2027: EPF contribution and ECR (ECR for December 2026) by 15 January 2027, for establishments with 20+ employees (or voluntarily covered); ESI contribution (ESIC challan for December 2026) by 15 January 2027, for establishments with 10+ employees in notified areas.
Have any January 2027 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: Annual return: Moved from 29 November 2026: MCA General Circular No. 05/2026 (24 October 2026) allows FY 2025-26 filings up to 31 January 2027 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 · December 2026 · February 2027 · March 2027 · April 2027 · May 2027 · June 2027 · July 2027 · August 2027 · September 2027 · October 2027
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