Table of Contents
- October 2026 Compliance Calendar: Key Tax, Gst, Tds, Roc & Payroll Due Dates
- Revised Tax Audit & Income Tax Return Due Dates (ay 2026-27)
- Gst Compliance Calendar
- Q2 Tds & Tcs Compliance (july-september 2026)
- Roc Annual Filing Compliance
- Payroll & Labour Law Compliance
- Compliance Planning Checklist For October 2026
- Conclusion
October 2026 Compliance Calendar: Key Tax, GST, TDS, ROC & Payroll Due Dates
October 2026 is one of the most critical compliance months for businesses, professionals, companies, LLPs, and tax practitioners. With revised tax audit timelines, quarterly TDS/TCS filings, GST returns, ROC compliances, and payroll obligations falling in the same month, proactive planning is essential to avoid penalties, interest, and last-minute filing issues.
Revised Tax Audit & Income Tax Return Due Dates (AY 2026-27)
As per CBDT Circular No. 07/2026 dated 28 September 2026
Tax Audit and ITR Timeline
| Compliance Requirement | Original Due Date | Revised Due Date / Status |
|---|---|---|
| Tax Audit Report (Form 3CA/3CB along with Form 3CD) | 30 September 2026 | 21 October 2026 |
| ITR for Tax Audit Cases (Companies, Firms, Working Partners and other Audit Assessees) | 31 October 2026 | 21 November 2026 |
| Transfer Pricing Report (Form 3CEB) | 31 October 2026 | No Change |
| ITR for Transfer Pricing Cases under Section 92E | 30 November 2026 | No Change |
Taxpayers covered under Section 44AB have received additional time for completing and furnishing tax audit reports. However, transfer pricing compliances continue under the existing deadlines.
GST Compliance Calendar
Businesses registered under GST must ensure timely filing of monthly and quarterly returns.
GST Return Due Dates
| Due Date | Return | Applicable Taxpayer |
|---|---|---|
| 10 October 2026 | GSTR-7 / GSTR-8 | TDS Deductors and E-Commerce Operators (TCS) |
| 11 October 2026 | GSTR-1 | Monthly Filers for September 2026 |
| 13 October 2026 | GSTR-1 (Quarterly) | QRMP Taxpayers for July-September 2026 |
| 13 October 2026 | GSTR-6 | Input Service Distributors |
| 18 October 2026 | CMP-08 | Composition Scheme Taxpayers for Q2 |
| 20 October 2026 | GSTR-3B | Monthly Taxpayers for September 2026 |
| 22 October / 24 October 2026 | GSTR-3B (Quarterly) | QRMP Taxpayers for July-September Quarter |
The due date for quarterly GSTR-3B varies depending on the taxpayer's state category under the QRMP scheme.
Q2 TDS & TCS Compliance (July-September 2026)
Quarterly TDS and TCS filings for the second quarter become due in October.
TDS & TCS Due Dates
| Due Date | Compliance | Particulars |
|---|---|---|
| 7 October 2026 | TDS/TCS Deposit | Tax deducted or collected during September 2026 |
| 31 October 2026 | Quarterly TDS Returns | Form 138 (Salary), Form 140 (Resident Non-Salary Payments), Form 144 (Non-Resident Payments) |
| 31 October 2026 | Quarterly TCS Return | Form 143 |
| 15 November 2026 | TDS/TCS Certificates | Form 131 and Form 133 to be issued within 15 days from return filing due date |
Incorrect PAN reporting, mismatch of challan details, or delay in filing may result in late fees and interest liabilities.
ROC Annual Filing Compliance
Companies and LLPs must complete various annual filing obligations with the Registrar of Companies (ROC).
The dates below assume that the Annual General Meeting (AGM) was held on 30 September 2026.
ROC Compliance Schedule
| Due Date | Form | Purpose |
|---|---|---|
| 14 October 2026 | ADT-1 | Intimation of Auditor Appointment |
| 30 October 2026 | AOC-4 / AOC-4 XBRL | Filing of Financial Statements |
| 30 October 2026 | LLP Form 8 | Statement of Account & Solvency for FY 2025-26 |
| 31 October 2026 | MSME-1 | Half-Yearly Return for Outstanding MSME Dues |
| 29 November 2026 | MGT-7 / MGT-7A | Annual Return Filing |
Companies having outstanding payments to MSME vendors for more than 45 days must file MSME Form-1 by 31 October 2026.
Payroll & Labour Law Compliance
Employers must ensure timely deposit of employee-related statutory contributions.
Payroll Compliance Due Dates
| Due Date | Compliance | Particulars |
|---|---|---|
| 15 October 2026 | PF Contribution & ECR Filing | September 2026 Salary Month |
| 15 October 2026 | ESIC Contribution | September 2026 Salary Month |
| As per State Rules | Professional Tax | Due dates vary from State to State |
Reconcile payroll, employee additions/deletions, salary revisions, and statutory deductions before filing PF and ESIC returns.
Compliance Planning Checklist for October 2026
- Complete tax audit assignments before 21 October 2026
- Finalize GST reconciliations for September and Q2
- Deposit September TDS/TCS by 7 October
- Prepare Q2 TDS/TCS returns before 31 October
- Complete ROC annual filings within statutory timelines
- Verify PF, ESIC, and professional tax compliances
- Maintain adequate documentation and reconciliations
- Avoid portal congestion by filing well before the deadline
Conclusion
October 2026 brings together tax audit reporting, GST returns, TDS/TCS compliances, ROC annual filings, and payroll obligations. Businesses should establish a structured compliance calendar and begin preparations well in advance to minimize the risk of penalties, interest costs, and last-minute filing challenges.
Need assistance with tax audit, GST, TDS/TCS, ROC filings, income tax returns, or payroll compliance? Rajput Jain & Associates, Chartered Accountants +91-98-11-322-785 info@carajput.com
www.carajput.com
