Tax Calendar

Due date for depositing TDS/TCS deducted during the previous month to the government. (For March: 30th April)

Statement of outward supplies — details of all sales invoices for taxpayers with turnover above ₹5 crore (monthly filers).

Invoice Furnishing Facility for quarterly GSTR-1 filers under the QRMP scheme (months 1 & 2 of quarter).

Monthly GST return for outward supplies, ITC claims, and net tax payment for regular taxpayers (turnover > ₹5 crore).

Quarterly TDS returns for salary deductions (Form 24Q) and non-salary payments (Form 26Q). Filed 31 days after quarter end.

15% / 45% / 75% / 100% of assessed tax liability due in four instalments. Applicable for taxpayers with estimated tax > ₹10,000.

Quarterly GSTR-3B return for taxpayers under QRMP scheme (turnover ≤ ₹5 crore). Tax payment due in months 1 & 2 via PMT-06.

Quarterly returns for Tax Collected at Source — for sellers/operators required to collect TCS on specified transactions.

Due date for filing Income Tax Return for individuals, HUFs, and others not subject to tax audit (non-audit cases).

Due date for companies and taxpayers requiring tax audit under Section 44AB of the Income Tax Act.

Filing of Tax Audit Report for taxpayers liable to audit under Section 44AB. To be filed before ITR submission.

Transfer Pricing Audit Report for taxpayers with international transactions or specified domestic transactions with associated enterprises.

Extended due date for filing ITR for taxpayers required to furnish Form 3CEB (Transfer Pricing Audit Report).

Last date for filing belated or revised Income Tax Return for FY 2026-27. Subject to penalty under Section 234F.

Annual GST return for regular taxpayers. GSTR-9C (reconciliation statement) mandatory for turnover exceeding ₹5 crore.

Last date for filing Updated Return under Section 139(8A) within 2 years from the end of the relevant assessment year.