Business Compliance Calendar

Business Tax Compliance Calendar 2026–27

Every due date that matters for Indian businesses — company ITR filing, tax audit reports, transfer pricing, GST annual returns, and TDS deposits — with penalty amounts and official source citations.

Indian businesses must meet several compliance deadlines every year — missing one can mean penalties ranging from ₹1,000 to ₹1,50,000 plus interest charges. This calendar lists every key compliance date for FY 2026-27 for businesses: company ITR filing, tax audit report deadlines, transfer pricing documentation, GST annual return, and TDS quarterly deposit due dates. Each entry shows the deadline, who it applies to, and the penalty for late filing. All dates are verified against the Income Tax Act 2025, Income-tax Rules 2026, and CBDT notifications on the official government portals.

Key deadlines for businesses — FY 2026–27

Date	Event	Who	Penalty
30 June 2026	GST Annual Return (GSTR-9) — Due Source: CGST Act 2017, Section 44; GST Council notifications	Registered businesses with turnover above ₹2 crore	₹200 per day (₹100 CGST + ₹100 SGST) up to 0.5% of turnover
31 July 2026	ITR Filing — Businesses (With Tax Audit) Source: Income Tax Act 2025, Section 139	Companies, partnership firms requiring tax audit	Up to ₹5,000
30 September 2026	Tax Audit Report Filing (Form 3CD) — Due Source: Income Tax Act 2025, Section 44AB; Income-tax Rules 2026, Rule 6G	Businesses with turnover above ₹1 crore or audit under other acts	₹1,50,000 for delay; disallowance of expenses exceeding 6% of turnover
30 September 2026	Transfer Pricing Audit Report (Form 3CE) — Due Source: Income Tax Act 2025, Section 92E; Income-tax Rules 2026	Businesses with international transactions or specified domestic transactions	Same as tax audit penalty; additional ₹1,00,000 for non-compliance
31 October 2026	ITR Filing — Transfer Pricing Cases Source: Income Tax Act 2025, Section 139	Businesses with international or specified domestic transactions	Up to ₹5,000
15 November 2026	TDS Deposit — Q3 FY 2026-27 Source: Income Tax Act 2025, Section 201; Income-tax Rules 2026	All deductors (employers, businesses paying contractors, rent, professional fees)	Interest at 1.5% per month on short deduction or short deposit
30 November 2026	ITR Filing — Businesses with International Transactions (Extended) Source: Income Tax Act 2025, Section 139	Businesses with transfer pricing documentation requirements	Up to ₹5,000
15 December 2026	TDS Deposit — Q3 FY 2026-27 (Extended) Source: Income Tax Act 2025, Section 201; Income-tax Rules 2026	All deductors	Interest at 1.5% per month on short deduction or short deposit
31 December 2026	Company ITR Filing — Normal Companies Source: Income Tax Act 2025, Section 139	Companies not requiring tax audit or transfer pricing audit	Up to ₹5,000
15 January 2027	TDS Deposit — Q3 FY 2026-27 (Extended for govt. deductors) Source: Income Tax Act 2025, Section 201; Income-tax Rules 2026	Government deductors	Interest at 1.5% per month
31 March 2027	Belated ITR / Revised ITR Source: Income Tax Act 2025, Section 139; Section 234A/B/C	Taxpayers who missed original deadlines	₹5,000 (₹1,000 if income below ₹3 lakh) + interest

Personal Calendar

Sources

Income Tax Act 2025 at incometax.gov.in
Income-tax Rules 2026 at incometax.gov.in
CBDT circulars
GST Council notifications (verified 2026-10-09)

Last reviewed by FinWiz24 Research Desk.

Introduction

Key deadlines for businesses — FY 2026–27

Related pages

Sources