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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.
| 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
|
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 |
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.
The return is due from the following assessees, where section 92E (transfer pricing report) does not apply:
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 |
| 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 |
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 |
Most penalties and interest arise from missed deposits and late statements, not from complex law. A few habits help:
Due dates may be extended by CBDT or CBIC notifications. Please confirm the latest position on the official portals before filing.
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
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