GST filing due dates

Regular monthly filers (generally turnover above ₹5 crore, or anyone not on QRMP).

If the due date falls on a weekend or gazetted holiday, confirm the portal date. Nil returns are still required. Late fee typically ₹50/day (₹20 CGST + ₹20 SGST) for returns with tax, lower for nil, subject to the notified cap.

QRMP, IFF and PMT-06

For eligible taxpayers with aggregate turnover up to ₹5 crore who opted for Quarterly Return Monthly Payment.

PMT-06 is the monthly tax payment for the first two months of the quarter. Month 3 tax is paid with quarterly GSTR-3B. Composition dealers file CMP-08 by the 18th after the quarter (not shown in the table above).

TDS payment and return due dates

Two separate clocks: deposit the tax every month, then file the quarterly statement.

Monthly TDS deposit — FY 2026–27

Quarterly TDS returns — FY 2026–27

Late filing fee u/s 234E is generally ₹200 per day, capped at the TDS amount. Form 16A is usually issued within 15 days of the return due date. Keep TAN, challans and deductee PANs ready before the 7th so payment is not last-minute.

Income-tax return due dates — AY 2026–27

Income of FY 2025–26. Your date depends on whether you are an individual without business income, a business without audit, or a business that needs tax audit.

These are the standard AY 2026–27 dates reported after the staggered calendar change. CBDT can notify an extension. Missing the original due date can attract late fee, interest, and can affect loss carry-forward. We do not provide statutory audit; we prepare books and returns and coordinate papers for filing.

Advance tax (if applicable)

Usually relevant when estimated annual tax exceeds ₹10,000 after TDS.

Presumptive taxpayers (44AD / 44ADA) generally pay the full advance tax by 15 March. Interest under 234B / 234C applies on shortfall.