Compliance Due Dates Calendar April 2026

Tax and GST Compliance Calendar for the April 2026

GST Due Dates

10 April 2026

• GSTR-7 – Tax Deducted at Source Return under GST
• GSTR-8 – Tax Collected at Source Return by E-Commerce Operators

11 April 2026 – GSTR-1 (Monthly) (Applicable for turnover > INR 5 Cr or Quarterly Returns with Monthly Payment monthly filers)

13 April 2026

• GSTR-1 (Quarterly Returns with Monthly Payment / IFF) – Jan–Mar Quarter
• GSTR-5 – Non-Resident Taxable Person
• GSTR-6 – ISD Return

20 April 2026 – GSTR-3B (Monthly) (Turnover > INR 5 Cr)

22 April 2026 – GSTR-3B (Quarterly Returns with Monthly Payment) – Category X States

24 April 2026 – GSTR-3B (Quarterly Returns with Monthly Payment) – Category Y States

Important GST Notes

30 April 2026 – Last date to opt-in / opt-out of QRMP Scheme (Apr–Jun 2026)

Composition Taxpayers

• GSTR-4 (Annual Return FY 2025–26)  Due on 30 June 2026 (Correct Due Date)

Key Reminders: GST payment is made along with GSTR-3B. Late filing leads to Late Fees and Interest liability

Income Tax – Income Tax Return (AY 2026–27)

Expected Opening: The filing window is likely to open in early April 2026. Due Dates of Income Tax – Income Tax Return (AY 2026–27)

• 31 July 2026 – ITR-1 & ITR-2 (Non-audit cases)
• 31 August 2026 – ITR-3 & ITR-4 (Non-audit business/profession)
• 31 October 2026 – Audit cases
• 30 November 2026 – Transfer Pricing cases
• 31 December 2026 – Belated / Revised Income Tax Return

Tax Audit – Section 44AB

Due Dates:

• 30 September 2026 – Audit Report
• 31 October 2026 – Income Tax Return Filing (Audit cases)

Applicability:

• Business: Turnover > INR 1 Cr (INR 10 Cr if cash ≤ 5%)
• Profession: Receipts > INR  50 lakh

TDS / TCS Compliance

March 2026 Deposit – 30 April 2026 – (Non-Government deductors)

Quarterly Return (Q4: Jan–Mar 2026) – Due in May 2026

Important Clarification: Deposit ≠ Return Filing and Both are separate compliances

Other Key Points

• Advance Tax for FY 2026–27 begins June 2026
• Maintain books of accounts from 1 April 2026

Penalties & Interest

• Late GSTR-3B → INR 50/day + Interest
• Late Income Tax Return Filing → INR  5,000 + Interest (Sec 234A)