Compliance Due Dates Compliance Calendar January 2026

Key Compliance Due Dates—Compliance Calendar—January 2026

7 January 2026

• TDS / TCS Payment – For December 2025

10 January 2026

• GSTR-7 – Return by authorities deducting TDS u/s 51

• GSTR-8 – TCS statement by e-commerce operators

11 January 2026

• GSTR-1 (Monthly) – Taxpayers with turnover > ₹5 crore (preceding FY)

13 January 2026

• GSTR-6 – ISD return

• IFF – For QRMP taxpayers

• GSTR-1 (Quarterly) – Oct–Dec 2025 (Q3)

• GSTR-5 – Non-Resident Taxable Persons

14 January 2026

• Issue of TDS Certificates -Sections 194-IA / 194-IB / 194-IM / 194S (For November 2025)

15 January 2026

• TCS Return – Form 27EQ – Oct–Dec 2025 (Q3)

• PF / ESI Payment – For December 2025

18 January 2026

• CMP-08 – Composition tax payment (Q3)

20 January 2026

• GSTR-3B (Monthly) – Regular taxpayers

22 January 2026

• GSTR-3B (Quarterly – Category I States) – Q3

24 January 2026

• GSTR-3B (Quarterly – Category II States) – Q3

25 January 2026

• GST PMT-06 – Monthly tax payment for QRMP taxpayers

28 January 2026

• GSTR-11 – Statement by UIN holders (refund claims)

30 January 2026

• Challan-cum-Statement for TDS -Sections 194-IA / 194-IB / 194-IM / 194S (For December 2025)

31 January 2026

• ROC Filings

  • AOC-4

  • MGT-7 / MGT-7A – FY 2024-25

• TDS Return – 26Q / 24Q – Oct–Dec 2025 (Q3)

Tax planning is incomplete without timely compliance. :

Even the best tax strategy fails if deadlines are missed leading to interest, late fees, cash-flow strain, notices, and blocked credits.  Save this quick due-date reference to stay on track

Advance Tax Due Dates

• 15 June — 15% of total tax liability

• 15 September — 45% of total tax liability

• 15 December — 75% of total tax liability

• 15 March — 100% of total tax liability

TDS (Tax Deducted at Source) Timeline

• Monthly TDS payment — 7th of the following month

• Quarterly TDS Returns:

• • Q1 (Apr–Jun) — 31 July

  • Q2 (Jul–Sep) — 31 October

  • Q3 (Oct–Dec) — 31 January

  • Q4 (Jan–Mar) — 31 May

Income Tax Return (ITR) Due Dates

• Individuals (Non-Audit cases) — 31 July

• Audit cases — 31 October

• Belated / Revised Return — 31 December of the Assessment Year

Why Timely Compliance Matters

• Avoid interest (Sections 234A / 234B / 234C)
• Avoid late filing fee (Section 234F)
• Faster refund processing
• Clean compliance track record
• Fewer notices, lower stress