Statutory Tax Compliance Calendar – October 2026
Page Contents
Statutory Tax Compliance Calendar – October 2026
October 2026 is one of the busiest compliance months of the year. Businesses must deposit September TDS by 7 October, file September GST returns between 10 and 20 October, and complete the quarterly TDS/TCS statements and the income-tax return for audit cases by 31 October.
This is also the first full year in which two income-tax laws run side by side. The Income-tax Act, 2025 and Income-tax Rules, 2026 govern TDS, TCS and other ongoing compliances from 1 April 2026. Returns and reports for the previous year 2025-26 (Assessment Year 2026-27) continue under the Income-tax Act, 1961 and the Income-tax Rules, 1962. The calendar below follows that split.
October 2026 due dates at a glance
| Due date | What is due |
| 7 Oct 2026 | Deposit of TDS/TCS for September 2026; quarterly TDS deposit for Jul–Sep 2026 (where permitted); Form No. 137 by Government offices; upload of Form No. 127 and Form No. 121 declarations |
| 10 Oct 2026 | GSTR-7 (GST TDS) and GSTR-8 (GST TCS by e-commerce operators) for September |
| 11 Oct 2026 | GSTR-1 for September (monthly filers) |
| 13 Oct 2026 | GSTR-1 for Jul–Sep quarter (QRMP filers); GSTR-6 (ISD); GSTR-5 (non-resident taxable persons) |
| 15 Oct 2026 | Form Nos. 148, 147 and 92; Form No. 1 by stock exchanges (client code modifications) |
| 18 Oct 2026 | CMP-08 by composition dealers for Jul–Sep quarter |
| 20 Oct 2026 | GSTR-3B for September (monthly filers); GSTR-5A (OIDAR service providers) |
| 22 / 24 Oct 2026 | GSTR-3B for Jul–Sep quarter (QRMP filers, depending on State) |
| 28 Oct 2026 | GSTR-11 by UIN holders |
| 30 Oct 2026 | Challan-cum-statement in Form No. 141 for September |
| 31 Oct 2026 | ITR for AY 2026-27 (audit cases); quarterly TDS/TCS statements (Form Nos. 140, 143, 144); audit and certificate reports for PY 2025-26; fund and group-entity intimations
|
Income-tax: TDS, TCS and periodic statements
These compliances fall under the Income-tax Act, 2025 and the Income-tax Rules, 2026.
| Sl. | Compliance | Due date |
| 1 | Deposit of tax deducted or collected for September 2026. Government offices paying without a challan must credit the tax to the Central Government on the same day. | 07.10.2026 |
| 2 | Deposit of TDS for July–September 2026 where the Assessing Officer has permitted quarterly deposit under section 392(1) or 393(1) [Table Sl. Nos. 1(i), 1(ii), 5(ii) and 5(iii)] | 07.10.2026 |
| 3 | Form No. 137 by a Government office where TDS/TCS for September 2026 was paid without a challan | 07.10.2026 |
| 4 | Upload of buyer declarations received in Form No. 127 during September 2026 | 07.10.2026 |
| 5 | Upload of recipient declarations received in Form No. 121 during the quarter ending September 2026 | 07.10.2026 |
| 6 | Quarterly statement in Form No. 148 by an IFSC unit under section 147(1)(b) for remittances in the quarter ending 30 September 2026 | 15.10.2026 |
| 7 | Statement in Form No. 92 by a specified fund or stock broker for non-residents (rule 157) for the quarter ending 30 September 2026 | 15.10.2026 |
| 8 | Quarterly statement in Form No. 147 by an authorised dealer for remittances in the quarter ending 30 September 2026 | 15.10.2026 |
| 9 | Statement in Form No. 1 by a stock exchange for September 2026 on transactions where client codes were modified after registration | 15.10.2026 |
| 10 | Challan-cum-statement in Form No. 141 for tax deducted under section 393(1) [Table Sl. Nos. 2(i), 3(i), 6(ii) and 8(vi)] for September 2026 | 30.10.2026 |
| 11 | Quarterly TDS statement in Form No. 140 for non-salary payments to residents (commission, brokerage, professional fees, rent, etc.) for the quarter ending 30 September 2026 | 31.10.2026 |
| 12 | Quarterly TDS statement in Form No. 144 for payments (other than salary) to non-residents for the quarter ending 30 September 2026 | 31.10.2026 |
| 13 | Quarterly TCS statement in Form No. 143 under section 397(3)(b) for the quarter ending 30 September 2026 | 31.10.2026 |
| 14 | Form No. 98 to the Director/Joint Director (Intelligence and Criminal Investigation) covering Form No. 97 declarations received from 1 April to 30 September 2026 | 31.10.2026 |
| 15 | Intimation in Form No. 175 by a pension fund for each investment made in India in the quarter ending September 2026 | 31.10.2026 |
| 16 | Intimation by a Sovereign Wealth Fund for investments made in India in the quarter ending September 2026 | 31.10.2026 |
Income-tax: ITR and reports due on 31 October 2026
All items below are due on 31.10.2026 and relate to the previous year 2025-26 (AY 2026-27). They are governed by the Income-tax Act, 1961 and the Income-tax Rules, 1962.
Income-tax return for AY 2026-27
The return is due from the following assessees, where section 92E (transfer pricing report) does not apply:
- a company;
- an assessee whose accounts are required to be audited;
- a partner of a firm whose accounts are required to be audited, or the spouse of such partner where section 5A applies.
Reports by assessees whose return is due on 30 November 2026
| Form | Purpose | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 29B | Report under section 115JB on book profits of a company (MAT) | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 29C | Report under section 115JC on Adjusted Total Income and AMT of a person other than a company | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 10DA | Report certifying the deduction for additional employee cost under section 80JJAA | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 10CCB | Audit report for deduction under section 80-I, 80-IA, 80-IB or 80-IC | ||||||||||||||||||||||||||||||||||||||||||
| udit report under section 44DA by a non-resident or foreign company | |||||||||||||||||||||||||||||||||||||||||||
| Form No. 66 | Audit report by a tonnage tax company under section 115VW(ii) | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 3AC | Audit report for deduction under section 33AB | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 3AD | Audit report for deduction under section 33ABA | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 3AE | Audit report of a non-corporate, non-co-operative assessee under section 35D(4) and section 35E(6) | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 3AF | Statement of expenditure under section 35D(2)(a) | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 3CEA | Report on computation of capital gains on slump sale under section 50B | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 10-IL | Audit report by the investment division of an offshore banking unit for exemption under section 10(4D) | ||||||||||||||||||||||||||||||||||||||||||
| Form No. 10-IJ | CA certificate on the annual statement of exempt income of a Category-III AIF under section 10(23FF) |
Forms by assessees whose return is due on 31 October 2026
| Form | Purpose |
| Form No. 10-II | Annual statement of exempt income under section 10(23FF) by a Category-III AIF |
| Form No. 10BBD | Details of funds received from eligible persons, directly or through an AIF |
| Form No. 5C | Attribution of capital gains under section 45(4) to assets remaining with a firm, AOP or BOI after reconstitution |
| Form No. 3CT | Accountant’s certificate apportioning income on transfer of shares or interest deriving value substantially from Indian assets |
| Form No. 62 | Certificate by an amalgamated company on achieving and continuing the prescribed production level |
| Form No. 10CCF | Report certifying the deduction under section 80LA |
| Form No. 10BA | Declaration for deduction of rent paid under section 80GG |
| Form No. 10E | Relief under section 89 for salary received in arrears or advance |
| Form No. 10-EE | Option to claim relief under section 89A on income from a foreign retirement benefit account |
| Form No. 10-IA | Medical authority certificate of disability for section 80DD and section 80U |
| Form No. 10CCD | Certificate for deduction on royalty income of an author under section 80QQB |
| Form No. 10CCE | Certificate for deduction on patent royalty under section 80RRB |
| Form No. 10H | Certificate of foreign inward remittance for section 80QQB or section 80RRB |
Group entities and investment funds
| Form | Purpose |
| Form No. 3CEAB | Intimation by the designated constituent entity, resident in India, of an international group for accounting year 2025-26 |
| Form No. 3CEAC | Intimation by an Indian constituent entity of a foreign-parented group on its parent or alternate reporting entity for CbCR (reporting year 1 January to 31 December 2025) |
| Form No. 3CEJA | CA report on fulfilment of conditions by an eligible investment fund under section 9A |
GST compliances for October 2026
September is the last month of the July–September quarter, so QRMP taxpayers file their quarterly GSTR-1 and GSTR-3B this month. No PMT-06 payment or IFF is due in October.
Returns and statements
| Form | Who files | Period | Due date |
| GSTR-7 | Persons required to deduct GST TDS | September 2026 | 10.10.2026 |
| GSTR-8 | E-commerce operators required to collect GST TCS | September 2026 | 10.10.2026 |
| GSTR-1 | Monthly filers (turnover above ₹5 crore, or QRMP-eligible persons who opted for monthly filing) | September 2026 | 11.10.2026 |
| GSTR-1 (quarterly) | QRMP taxpayers (aggregate turnover up to ₹5 crore) | July–September 2026 | 13.10.2026 |
| GSTR-6 | Input Service Distributors | September 2026 | 13.10.2026 |
| GSTR-5 | Non-resident taxable persons | September 2026 | 13.10.2026 |
| CMP-08 | Composition taxpayers (statement-cum-challan of self-assessed tax) | July–September 2026 | 18.10.2026 |
| GSTR-3B | Monthly filers with aggregate turnover above ₹5 crore in the preceding year | September 2026 | 20.10.2026 |
| GSTR-5A | OIDAR service providers | September 2026 | 20.10.2026 |
| GSTR-3B (quarterly) | QRMP taxpayers in Category X States/UTs | July–September 2026 | 22.10.2026 |
| GSTR-3B (quarterly) | QRMP taxpayers in Category Y States/UTs (including Delhi and Uttar Pradesh) | July–September 2026 | 24.10.2026 |
| GSTR-11 | UIN holders claiming refund of tax on inward supplies | September 2026 | 28.10.2026 |
GST refund
| Form | Purpose | Time limit |
| RFD-10 | Refund of tax to UIN holders (embassies, UN bodies, etc.) | 2 years from the last day of the quarter in which the supply was received |
Avoid last-minute pressure this October
Most penalties and interest arise from missed deposits and late statements, not from complex law. A few habits help:
- Deposit September TDS/TCS by 7 October, since interest runs from the due date.
- Reconcile GSTR-2B with your purchase register before filing GSTR-3B.
- Finalise the audit report and computation together, so the ITR can be filed well before 31 October.
- Check whether a form is due one month before the return or along with it, and map each client accordingly.
- File quarterly TDS statements early so deductees can see the credit in Form 26AS / AIS on time.
Due dates may be extended by CBDT or CBIC notifications. Please confirm the latest position on the official portals before filing.
Need help with your October compliances?
Rajput Jain & Associates, Chartered Accountants, assists businesses with income-tax returns, tax audits, TDS/TCS compliance, GST returns and transfer pricing.
Contact us: P-6/90 (2F), Connaught Circus, Connaught Place, New Delhi-110001 · Phone: 011-43520194 · Mobile: +91-98113 22785 · Email: info@carajput.com · Website: www.carajput.com