Returns older than three years can no longer be filed
Since 1 July 2025, the GST portal permanently blocks the filing of any return once three years have passed from its due date. Pending old returns cannot be regularised after that point.
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Compliance Calendar
The due dates that apply to most businesses, in one place: the recurring cycle that repeats every month and quarter, and the dates fixed to the calendar year. Government departments extend dates by notification from time to time, so confirm on the relevant portal before filing.
The recurring cycle
| Return or payment | Who it applies to | Due date |
|---|---|---|
| GSTR-1 (monthly filers) | Turnover above Rs 5 crore, or not opted into QRMP | 11th of the following month |
| GSTR-1 (QRMP) | Turnover up to Rs 5 crore, opted into QRMP | 13th of the month after the quarter |
| GSTR-3B (monthly filers) | Monthly filers | 20th of the following month |
| GSTR-3B (QRMP) | QRMP filers | 22nd or 24th of the month after the quarter, depending on the state category |
| PMT-06 | QRMP filers, for the first two months of each quarter | 25th of the following month |
| CMP-08 | Composition dealers | 18th of the month after the quarter |
| GSTR-6 | Input Service Distributors | 13th of the following month |
| GSTR-7 and GSTR-8 | GST TDS and TCS deductors | 10th of the following month |
| TDS and TCS payment | All deductors | 7th of the following month, with March treated separately |
| Quarterly TDS and TCS statements | All deductors | 31 July, 31 October, 31 January and 31 May |
| PF and ESI contributions | Covered employers | 15th of the following month |
The annual calendar
| Date | Obligation |
|---|---|
| 15 June | First advance tax instalment (15% of estimated liability) |
| 30 June | GSTR-4, annual return for composition dealers |
| 30 June | DIR-3 KYC Web, where the three-year cycle falls due in that year |
| 31 July | Quarterly TDS and TCS statements for April to June |
| 15 September | Second advance tax instalment (45% cumulative) |
| 30 September | Annual general meeting for companies, which starts the AOC-4 and MGT-7 clocks |
| 31 October | Quarterly TDS and TCS statements for July to September |
| 15 December | Third advance tax instalment (75% cumulative) |
| 31 December | GSTR-9 and GSTR-9C for the previous financial year |
| 31 January | Quarterly TDS and TCS statements for October to December |
| 15 March | Fourth advance tax instalment (100% cumulative) |
| 31 May | Quarterly TDS and TCS statements for January to March |
AOC-4 and MGT-7 are due within 30 and 60 days of the annual general meeting respectively, so their dates depend on when the meeting is held.
Three changes worth knowing
New TDS form numbers from Tax Year 2026-27
For income from 1 April 2026, TDS statements use new form numbers: Form 138 replaces Form 24Q for salary, Form 140 replaces Form 26Q for payments to residents other than salary, and Form 144 replaces Form 27Q for payments to non-residents. New form numbers also apply to TCS statements. Returns relating to FY 2025-26 continue under the earlier Act and forms. Filing with the wrong form number results in rejection, so confirm the current form on the portal before filing.
Director KYC is now once every three years
The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, notified by G.S.R. 943(E) dated 31 December 2025 and effective from 31 March 2026, replaced annual director KYC with filing once every third consecutive financial year, by 30 June. Directors who had completed their KYC are next due by 30 June 2028. Any change in mobile number, email address or residential address must still be reported through DIR-3 KYC Web within 30 days. For a DIN allotted during FY 2025-26, the first filing under the new cycle falls due between April and June 2029.
A note on the Tax Year change
For income earned in FY 2025-26, returns continue to refer to Assessment Year 2026-27 under the Income-tax Act, 1961. For income earned from 1 April 2026, the Income-tax Act, 2025 replaces the previous year and assessment year terminology with a single Tax Year, so returns refer to Tax Year 2026-27. During the transition, both appear in the same filing season, and selecting the wrong one on the portal is a common error.
This calendar covers the due dates that apply to most businesses. It does not include sector-specific or state-specific obligations, and dates are extended by notification from time to time. Confirm the applicable date on the GST portal, the income tax portal or the MCA portal before filing. Last reviewed: September 2026.