Compliance Due Dates Compliance Calendar January 2026
Page Contents
Key Compliance Due Dates—Compliance Calendar—January 2026
7 January 2026
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TDS / TCS Payment – For December 2025
10 January 2026
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GSTR-7 – Return by authorities deducting TDS u/s 51
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GSTR-8 – TCS statement by e-commerce operators
11 January 2026
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GSTR-1 (Monthly) – Taxpayers with turnover > ₹5 crore (preceding FY)
13 January 2026
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GSTR-6 – ISD return
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IFF – For QRMP taxpayers
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GSTR-1 (Quarterly) – Oct–Dec 2025 (Q3)
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GSTR-5 – Non-Resident Taxable Persons
14 January 2026
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Issue of TDS Certificates –Sections 194-IA / 194-IB / 194-IM / 194S (For November 2025)
15 January 2026
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TCS Return – Form 27EQ – Oct–Dec 2025 (Q3)
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PF / ESI Payment – For December 2025
18 January 2026
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CMP-08 – Composition tax payment (Q3)
20 January 2026
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GSTR-3B (Monthly) – Regular taxpayers
22 January 2026
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GSTR-3B (Quarterly – Category I States) – Q3
24 January 2026
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GSTR-3B (Quarterly – Category II States) – Q3
25 January 2026
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GST PMT-06 – Monthly tax payment for QRMP taxpayers
28 January 2026
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GSTR-11 – Statement by UIN holders (refund claims)
30 January 2026
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Challan-cum-Statement for TDS –Sections 194-IA / 194-IB / 194-IM / 194S (For December 2025)
31 January 2026
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ROC Filings
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AOC-4
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MGT-7 / MGT-7A – FY 2024-25
-
-
TDS Return – 26Q / 24Q – Oct–Dec 2025 (Q3)
Summary of Compliance Due Dates – January 2026
| Date | Compliance | Form / Section | Period / Details |
|---|---|---|---|
| 07 Jan 2026 | TDS/TCS Payment | — | For Dec 2025 |
| 10 Jan 2026 | TDS return for authorities u/s 51 | GSTR‑7 | TDS under GST |
| 10 Jan 2026 | TCS return | GSTR‑8 | E‑commerce TCS |
| 11 Jan 2026 | Monthly GSTR‑1 (Turnover > ₹5 Cr) | GSTR‑1 | Dec 2025 |
| 13 Jan 2026 | IFF (QRMP – Monthly Invoice Upload) | IFF | For Dec 2025 |
| 13 Jan 2026 | Quarterly GSTR‑1 | GSTR‑1 | Q3 (Oct–Dec 2025) |
| 14 Jan 2026 | TDS Certificate Issue | 194‑IA/IB, 194M, 194S | For Nov 2025 |
| 15 Jan 2026 | TCS Return | 27EQ | Q3 (Oct–Dec 2025) |
| 15 Jan 2026 | PF / ESI Payment | — | For Dec 2025 |
| 18 Jan 2026 | CMP‑08 (Composition Statement) | CMP‑08 | Q3 (Oct–Dec 2025) |
| 20 Jan 2026 | GSTR‑5A (OIDAR Services) | GSTR‑5A | Dec 2025 |
| 20 Jan 2026 | GSTR‑3B Monthly | GSTR‑3B | Dec 2025 |
| 22 Jan 2026 | GSTR‑3B – Quarterly (Category II States) | GSTR‑3B | Q3 |
| 24 Jan 2026 | GSTR‑3B – Quarterly (Other States) | GSTR‑3B | Q3 |
| 25 Jan 2026 | QRMP Monthly Tax Payment | PMT‑06 | For Dec 2025 |
| 28 Jan 2026 | GSTR‑11 (UIN holders) | GSTR‑11 | Dec 2025 |
| 30 Jan 2026 | Challan‑cum‑Statement for TDS | 194‑IA/IB/M/S | For Dec 2025 |
| 30 Jan 2026 | ROC Filings | AOC‑4, MGT‑7, MGT‑7A | FY 2024‑25 |
| 31 Jan 2026 | TDS Return | 24Q/26Q | Q3 (Oct–Dec 2025) |