Compliance Calendar FY 2026-27: Income Tax, GST, FEMA and ROC

A consolidated view of recurring filing obligations across income tax, GST, FEMA and corporate law. Due dates are subject to extension by notification, particularly for annual income tax and GST filings, so check for current notifications before relying on any date near a deadline.

Income tax — annual filings falling due during FY 2026-27

Two frameworks overlap here, and mixing them is the most common error in a transition-year calendar. The annual filings you complete during FY 2026-27 relate to AY 2026-27 — that is, income earned in FY 2025-26 — and are governed by the Income-tax Act, 1961. The Income-tax Act, 2025 governs income earned from 1 April 2026, which is tax year 2026-27, and those filings fall due during FY 2027-28.

Falling due during FY 2026-27 — for AY 2026-27, under the 1961 Act:

Transfer pricing forms 3CEAA, 3CEAB, 3CEAC, 3CEAD and 3CEAE are renumbered 56, 57, 58, 59 and 60 respectively for tax year 2026-27 onwards under the 2025 Act. For AY 2026-27 filings, the existing 3CEA-series numbering applies.

Income tax — periodic

TDS and TCS deposit is due monthly, with quarterly returns and TDS certificates following. Advance tax is payable in four instalments across the year. Form 15CA and 15CB are required per remittance to a non-resident, where applicable.

Note that under the Income-tax Act, 2025, salary TDS sits in Section 392, non-salary TDS in Section 393 and TCS in Section 394, and forms were renumbered under the Income-tax Rules, 2026.

GST

The 30 November ITC cut-off is a hard stop for the current year: credit not claimed by then, or by the date of filing GSTR-9 if earlier, is lost. Sections 16(5) and 16(6) provide narrow retrospective relief for FY 2017-18 to FY 2020-21 and for revoked registrations.

FEMA

ROC and corporate

Most ROC annual filings are keyed to the date of the annual general meeting rather than to a fixed calendar date, so they move with the AGM:

Because the first four move with the AGM, calculate them from your actual AGM date rather than adopting a published calendar date. A company that holds its AGM earlier than the outer limit brings all three subsequent deadlines forward with it. Other filings including director KYC, return of deposits and significant beneficial ownership carry their own separate timelines and should be tracked alongside these.

How to use this calendar

Date-stamp it visibly with a last-updated date, and check for extension notifications before relying on any date near a deadline. Extensions are common for annual income tax and GST filings, and are typically announced close to the original date.

Related reading

• the Income-tax Act, 2025 — Income-tax Act, 2025 vs the 1961 Act: What Actually Changed
• the ITC deadline — GST Input Tax Credit: Conditions, Blocked Credits and Disputes
• tax audit due dates — Tax Audit Limit AY 2026-27: Section 44AB Thresholds Explained
• FEMA filing deadlines — FC-GPR, FC-TRS, FLA and APR: FEMA Filing Deadlines Guide

Sources

• CBDT and CBIC due-date notifications; RBI Master Direction on FEMA reporting