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Updated every month · checked 14 November 2026

This month in taxDecember 2026

Every due date this month, what changed, and one thing worth checking. Each item links to its official source.

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Due dates in December 2026

Today’s date and the next one due are marked. Dates change by notification, so confirm on the portal before filing.

  1. 7Mon
    TDS

    TDS and TCS deposit for November

    Everyone who deducted TDS or collected TCS in November

    Source: Income Tax Department: tax payments FAQ ↗
  2. 10Thu
    GST

    GSTR-7 and GSTR-8 for November

    GST TDS deductors and e-commerce operators. From November this includes buyers who deduct the 2% GST TDS on scrap.

    Source: GST portal: welcome kit for new taxpayers ↗
  3. 11Fri
    GST

    GSTR-1 for November (monthly filers)

    Monthly GST filers

    Source: GST portal: welcome kit for new taxpayers ↗
  4. 13Sun
    GST

    IFF for November (optional) and GSTR-6

    Quarterly (QRMP) filers who want to pass credit to buyers early; Input Service Distributors. The 13th is a Sunday; the date does not move on its own.

    Source: GST portal: welcome kit for new taxpayers ↗
  5. 15Tue
    Income tax

    Advance tax: third instalment, 75% of the year’s tax

    Anyone whose tax for 2026-27, after TDS, will be ₹10,000 or more: businesses, professionals, and salaried people with rent, interest or capital gains. Businesses under the presumptive scheme pay once, by 15 March.

    Source: Income Tax Department: tax payments FAQ ↗
  6. 15Tue
    Payroll

    EPF and ESI for November

    Employers covered by EPF and ESI

    Source: EPFO: recovery manual ↗
  7. 20Sun
    GST

    GSTR-3B for November, with the tax (monthly filers)

    Monthly GST filers. The 20th is a Sunday; pay and file by then, or interest runs from the 21st.

    Source: GST portal: welcome kit for new taxpayers ↗
  8. 25Fri
    GST

    PMT-06 tax payment for November (quarterly filers)

    Small businesses on the QRMP scheme. The 25th is Christmas, a bank holiday; pay online a day or two earlier.

    Source: GST portal: QRMP user guide ↗
  9. 31Thu
    GST

    GSTR-9 and GSTR-9C: GST annual return for FY 2025-26

    GSTR-9: businesses with turnover above ₹2 crore (it is optional up to ₹2 crore). GSTR-9C, the self-certified reconciliation: turnover above ₹5 crore. Every GSTR-1 and GSTR-3B for the year must be filed first.

    Source: CGST Act, 2017, section 44, and Rule 80, CBIC ↗
  10. 31Thu
    Income tax

    Belated income-tax return for AY 2026-27

    Anyone who missed the original return date for 2025-26 income. A late fee applies (₹5,000; ₹1,000 if income is up to ₹5 lakh). After today, only an updated return is possible.

    Source: Income Tax Department: latest news ↗
  11. 31Thu
    MCA

    AOC-4 (financial statements) and CRA-4 (cost audit report) for FY 2025-26, without extra fee

    Companies. The fee-free window under MCA General Circulars 05/2026 and 06/2026 closes today; additional fees apply from 1 January.

    Source: India Briefing: MCA extends FY 2025-26 AOC-4 and MGT-7 deadlines ↗

Moved out of this month

  • Revised income-tax return for AY 2026-27: can now be filed up to 31 March 2027 instead of 31 December (Finance Act, 2026). A fee, still to be prescribed, applies to a revision made after 31 December. The belated return still closes on 31 December.
  • MGT-7 and MGT-7A (company annual return) for FY 2025-26: up to 31 January 2027 without extra fee (MCA General Circular 05/2026).

Every date of the year, in the compliance calendar →

What changed

GST

GST annual return for 2025-26: one product can need two rows

GST rates changed on 22 September 2025, in the middle of the year. In the HSN table of GSTR-9 (Table 17), a product sold at the old rate before that date and the new rate after it is shown on two lines, one for each rate. Import IGST for 2025-26 claimed in the following year also has its own new line (Table 8H1).

What to do: Split your sales register at 22 September 2025 by HSN and rate before you start the return.

Source: CGST Act, 2017, section 44, and Rule 80, CBIC ↗
Income tax

Revised returns: three more months

From assessment year 2026-27, a return can be revised up to 12 months after the end of the financial year, that is up to 31 March 2027, instead of 9 months. A revision after 31 December carries a fee to be prescribed. A return not filed at all must still be filed, as a belated return, by 31 December.

What to do: If you know of a mistake in a return already filed, revise it before 31 December and avoid the fee.

Source: LiveLaw: Budget 2026-27 proposes 12-month window to file revised returns ↗
Income tax

First December advance tax under the new Income-tax Act

The Income-tax Act, 2025 applies from 1 April 2026, and 2026-27 is the first “tax year” under it. The advance tax pattern is unchanged: 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. Interest runs on any shortfall.

What to do: Estimate the year’s profit from your accounts to November, add the expected December to March, and pay the balance needed to reach 75%.

Source: Income Tax Department: tax payments FAQ ↗
GST

Coming on 1 January: longer e-way bill numbers and more e-invoices

E-way bill numbers grow from 12 to 14 digits (GSTN advisory of 4 November 2026). Businesses that already e-invoice must also e-invoice reverse-charge purchases from unregistered persons and imported services (Notification 04/2026-Central Tax).

What to do: Ask your software provider in December to confirm that it handles both. Read more in our update.

Source: GST portal: news and advisories ↗

All updates, newest first →

Before you file GSTR-9: three things to match

  1. Sales in your books against GSTR-1 and GSTR-3B for the year. Tax short-paid in 3B is paid through DRC-03 before you file the annual return.
  2. Input tax credit in your books against GSTR-2B (Table 8A). Credit for 2025-26 not claimed by 30 November 2026 cannot be claimed now.
  3. HSN codes and rates, split at 22 September 2025, against what you reported in GSTR-1.
Source: CGST Act, 2017: sections 16(4) and 44, CBIC ↗

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*This month in tax: December 2026*

• 7 Dec: TDS/TCS for November
• 11 Dec: GSTR-1 (monthly)
• 13 Dec: IFF (QRMP, optional)
• 15 Dec: Advance tax, third instalment (75%)
• 15 Dec: EPF and ESI
• 20 Dec: GSTR-3B (monthly)
• 25 Dec: PMT-06 (QRMP)
• 31 Dec: GSTR-9 and 9C for FY 2025-26
• 31 Dec: Belated income-tax return, AY 2026-27
• 31 Dec: AOC-4 and CRA-4 without extra fee

New: a return already filed can now be revised up to 31 Mar 2027, but a fee applies after 31 Dec.

From 1 Jan: 14-digit e-way bill numbers.

Full list with sources: https://boovaraghavanandco.in/knowledge/this-month/2026-12/
– Boovaraghavan & Co., Cost Accountants
Email

Subject: This month in tax: December 2026 due dates and changes 

Hello,

Here are the tax dates and changes for December 2026.

Due dates
- 7 December: TDS and TCS deducted or collected in November
- 11 December: GSTR-1 for November (monthly filers)
- 13 December: IFF for November (QRMP filers, optional)
- 15 December: Advance tax, third instalment: 75% of the year’s tax
- 15 December: EPF and ESI for November
- 20 December: GSTR-3B for November (monthly filers)
- 25 December: PMT-06 for November (QRMP filers)
- 31 December: GSTR-9 and GSTR-9C for FY 2025-26
- 31 December: Belated income-tax return for AY 2026-27
- 31 December: AOC-4 and CRA-4 for FY 2025-26 without extra fee

Dates moved
- Revised income-tax return for AY 2026-27: up to 31 March 2027, with a fee after 31 December
- MGT-7 and MGT-7A: up to 31 January 2027 without extra fee

What changed
- In GSTR-9 for 2025-26, a product sold before and after the 22 September 2025 rate change is shown on two HSN lines.
- 2026-27 is the first tax year under the Income-tax Act, 2025; the advance tax pattern is unchanged.
- From 1 January 2027, e-way bill numbers grow to 14 digits, and e-invoicing covers reverse-charge purchases and imported services.

The full list, with the official source for each item, is at https://boovaraghavanandco.in/knowledge/this-month/2026-12/

Dates are extended by notification from time to time, so please confirm on the official portal before you file.

Boovaraghavan & Co., Cost Accountants
+91 70100 11800 · office@boovaraghavanandco.in

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