MSME Compliance Calendar

1. 7

   Wed
   • TDS / TCSDeposit TDS / TCS deducted last monthChallan 281 for September 2026

     Who: Every deductor. Tax deducted or collected in the previous month. March deductions are due by 30 April.

2. 11

   Sun
   • GSTGSTR-1 (monthly filers)GSTR-1 for September 2026

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

3. 13

   Tue
   • GSTGSTR-1 (QRMP, quarterly)GSTR-1

     Who: QRMP filers (turnover up to ₹5 crore). Outward supplies for the quarter just ended.

4. 14

   Wed
   • ROC / MCAAuditor appointment filingADT-1

     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 / ESIEPF contribution and ECRECR for September 2026

     Who: Establishments with 20+ employees (or voluntarily covered). For the previous month's wages.

   • PF / ESIESI contributionESIC challan for September 2026

     Who: Establishments with 10+ employees in notified areas. For the previous month's wages.

   • TDS / TCSQuarterly TCS statement27EQ

     Who: Collectors of TCS. For the quarter just ended.

6. 18

   Sun
   • GSTComposition quarterly statement and paymentCMP-08

     Who: Composition dealers. Tax for the quarter just ended.

7. 20

   Tue
   • GSTGSTR-3B (monthly filers)GSTR-3B for September 2026

     Who: Monthly filers. Summary return and tax payment for the previous month.

8. 24

   Sat
   • GSTGSTR-3B (QRMP, quarterly)GSTR-3B

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

9. 25

   Sun
   • GSTJob-work goods statementITC-04

     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.

10. 29

    Thu
    • ROC / MCAFinancial statements filingAOC-4

      Who: Every company. Within 30 days of the AGM (29 October if the AGM was on 30 September).

11. 30

    Fri
    • ROC / MCALLP statement of accountsForm 8

      Who: Every LLP. For the previous financial year.

12. 31

    Sat
    • Income TaxIncome-tax return — audit cases and companiesITR-3/5/6

      Who: Tax-audit cases, companies, LLPs under audit. For the previous financial year.

    • ROC / MCAHalf-yearly return of dues to MSEsMSME Form-1

      Who: As above. For April–September.

    • TDS / TCSQuarterly TDS statements24Q / 26Q / 27Q

      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).

Dates are the standard statutory due dates as at October 2026 for taxpayers in Haryana, Punjab and Rajasthan. Due dates that fall on a holiday are not shifted here. State-specific items (professional tax, labour welfare fund, shops & establishment renewals) vary by State and are not included. This is general information, not advice — confirm on the GST portal and income-tax portal.