2026 Tax Calendar: TDS, GST & Income Tax Due Dates

Meet Vikram, a chartered accountant in Pune who juggles 50+ client deadlines. Last year, he missed the TDS return date for one client—resulting in ₹52,000 in late fees and a very angry phone call. Then there’s Priya, a small business owner in Bangalore who files her own GST returns. She once forgot the GSTR-3B deadline and couldn’t generate e-way bills for a week, stalling her entire business.

If you’re a taxpayer, business owner, or finance professional, tracking tax deadlines is non-negotiable. The difference between timely compliance and a missed date can cost you:

• Late fees: Up to ₹5,000 per return (GST), ₹200 per day (TDS)

• Interest: 18% per annum on delayed tax payments

• Blocked compliance: Can’t file future returns or generate e-way bills

• Penalties: Up to 100% of tax in severe cases

In 2026, with new automation rules, the GST portal now automatically blocks return filing for two consecutive misses . TDS returns have stricter validation. And income tax deadlines are locked—no more last-minute panic.

This comprehensive 2026 tax calendar covers:

• Income Tax: ITR filing, advance tax, tax audit due dates

• TDS: Quarterly statements, form 16/16A issuance

• GST: GSTR-1, GSTR-3B, annual return deadlines

• Key changes for 2026: New due dates, auto-suspension rules

• Monthly, quarterly, and annual at-a-glance tables

• Downloadable resources to stay on track

Let’s ensure you never miss another deadline.

INCOME TAX DEADLINES 2026 (AY 2026-27)

Income tax deadlines revolve around the financial year (FY 2025-26) and assessment year (AY 2026-27).

Key Income Tax Dates at a Glance

*Source: CBDT Circulars, Income Tax Act *

Advance Tax Due Dates (FY 2025-26)

Advance tax is pay-as-you-earn. If your estimated tax liability exceeds ₹10,000, you must pay in installments.

Applicable to: All taxpayers (salaried, business, professionals)

Important: For taxpayers opting for presumptive taxation (Section 44AD/44ADA), the entire advance tax is due by 15th March 2026 (single installment).

Tax Audit Due Dates

Form 16/16A Issuance

Late Filing Penalties (Section 234F)

TDS/TCS DUE DATES 2026

Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) have strict deposit and return filing deadlines.

TDS Deposit Due Dates

*Note: For March, due date is April 30th of next financial year *

TDS Return (Statement) Due Dates

TDS returns are filed quarterly. Late filing attracts ₹200 per day penalty (Section 234E).

Annual TDS Statements

GST RETURN DUE DATES 2026

GST compliance has multiple returns with different frequencies. Missing two consecutive GSTR-3B filings now triggers automatic suspension of registration .

Monthly GST Returns (Regular Taxpayers)

Quarterly GST Returns (QRMP Scheme)

Taxpayers with turnover up to ₹5 crore can opt for quarterly filing with monthly payment.

Annual GST Returns

New 2026 Rule: Auto-Suspension

If a taxpayer fails to file GSTR-3B for two consecutive months, the portal automatically suspends:

• Ability to file future returns

• Generation of e-way bills

• ITC claims for recipients

Reactivation requires filing all pending returns.

MONTH-WISE TAX CALENDAR 2026

April 2026

May 2026

June 2026

July 2026

August 2026

September 2026

October 2026

November 2026

December 2026

January 2027

February 2027

March 2027

QUARTERLY TAX CALENDAR SUMMARY

Quarter 1 (April – June 2025)

Quarter 2 (July – September 2025)

Quarter 3 (October – December 2025)

Quarter 4 (January – March 2026)

NEW FOR 2026: KEY CHANGES AND UPDATES

1. GST Auto-Suspension for Non-Filing

From January 2026, missing two consecutive GSTR-3B filings leads to:

• Automatic suspension of registration

• Blocked e-way bill generation

• Recipients cannot claim ITC

• Reactivation only after filing all pending returns

2. TDS Late Fee Automation

The TDS portal now automatically calculates and demands late fees under Section 234E (₹200 per day) at the time of return filing. No more manual calculation.

3. ITR Pre-filling Expanded

For AY 2026-27, ITR forms will have enhanced pre-filled data from:

• All bank accounts (interest income)

• Stock market transactions (capital gains)

• Property details (from registration data)

4. Updated ITR Forms

New ITR forms for AY 2026-27 include:

• Separate schedule for cryptocurrency gains

• Enhanced disclosure for foreign assets

• Simplified schedule for presumptive taxation

5. Extended Due Dates (One-Time)

For FY 2025-26 only, certain due dates have been extended:

• ITR filing (non-audit): 31st July 2026 (standard)

• GSTR-9/9C: 31st December 2026 (standard)

• Tax audit report: 30th September 2026 (standard)

LATE FILING PENALTIES AND INTEREST

Income Tax Late Fees (Section 234F)

Interest on Late Tax Payment

GST Late Fees

TDS Late Fees (Section 234E)

• ₹200 per day for delayed TDS return filing

• No maximum limit—accumulates until filed

FREQUENTLY ASKED QUESTIONS

Q1: What is the last date to file ITR for FY 2025-26?

For individuals not requiring tax audit: 31st July 2026 . For businesses requiring tax audit: 31st October 2026 . Belated returns can be filed until 31st December 2026 with penalty.

Q2: When is the GSTR-3B due for March 2026?

For March 2026 transactions, GSTR-3B is due on 20th April 2026 (monthly filers). For quarterly filers under QRMP, it’s due 22nd/24th April 2026 .

Q3: What is the penalty for late TDS return filing?

Late TDS return filing attracts ₹200 per day under Section 234E, with no upper limit . Additionally, interest under Section 201(1A) may apply for delayed deposit.

Q4: Can I file ITR after 31st December 2026?

Technically, yes—you can file a late return up to 31st March 2027 (one year from end of assessment year). However, penalties apply (₹10,000), and you lose the ability to carry forward certain losses .

Q5: What are the advance tax due dates for individuals?

Advance tax is due in installments:

• 15th June: 15%

• 15th September: 45%

• 15th December: 75%

• 15th March: 100%

Salaried individuals with TDS covering their liability are exempt.

Q6: Is GSTR-9 mandatory for all GST taxpayers?

GSTR-9 (annual return) is mandatory for all regular taxpayers with turnover above ₹2 crore. For those with turnover up to ₹2 crore, it’s optional but recommended. Composition dealers file GSTR-9A .

Q7: What happens if I miss two consecutive GSTR-3B filings?

From January 2026, the GST portal automatically suspends your registration. You cannot file future returns, generate e-way bills, and recipients cannot claim ITC. Reactivation requires filing all pending returns.

Q8: When is Form 16 issued for FY 2025-26?

Employers must issue Form 16 by 15th June 2026 . If you haven’t received it by then, follow up urgently.

Q9: What is the due date for tax audit report?

Tax audit report (Form 3CA/3CB-3CD) must be filed by 30th September 2026 for AY 2026-27 . ITR for audit cases is due 31st October.

Q10: Are there any Sunday/holiday extensions?

If a due date falls on a Sunday or public holiday, the next working day is considered the due date. However, always confirm with official notifications.

ACTIONABLE CHECKLIST: STAY COMPLIANT IN 2026

Monthly Tasks

• 7th of each month: Deposit TDS for previous month

• 10th: File GSTR-7/8 (if applicable)

• 11th: File GSTR-1 (monthly filers)

• 20th: File GSTR-3B (monthly filers)

• 25th: Pay PMT-08 (QRMP taxpayers)

• Track all invoices and expenses for GST reconciliation

Quarterly Tasks

• 13th of month after quarter: File GSTR-1 (quarterly filers)

• 22nd/24th: File GSTR-3B (quarterly filers)

• 31st of July, Oct, Jan, April: File TDS returns (24Q, 26Q, 27Q)

• Reconcile sales, purchases, and ITC

Annual Tasks (FY 2025-26)

• By 15th June 2025: Advance tax 1st installment

• By 15th September 2025: Advance tax 2nd installment

• By 30th September 2025: Tax audit report filing

• By 15th December 2025: Advance tax 3rd installment

• By 31st December 2025: GSTR-9/9C filing

• By 31st December 2025: Belated/revised ITR

• By 15th March 2026: Advance tax final installment

• By 31st March 2026: Year-end tax planning (investments under 80C, etc.)

• By 15th June 2026: Form 16 issuance

• By 31st July 2026: ITR filing (non-audit)

Ongoing Compliance

• Maintain digital copies of all returns filed

• Reconcile Form 26AS with TDS certificates

• Track AIS (Annual Information Statement) for mismatches

• Respond to any tax notices promptly

• Use India Tax Tools’ Due Date Tracker for reminders

CONCLUSION: NEVER MISS A DEADLINE AGAIN

Tax compliance in India requires vigilance. With multiple deadlines across income tax, TDS, and GST, it’s easy to miss a date—but the penalties are unforgiving.

The 2026 tax calendar is your roadmap to stress-free compliance. Bookmark this page, download the calendar, and set reminders for all key dates.

Your Action Plan

1. Download the calendar: Save this page or print the monthly tables
2. Set up reminders: Use Google Calendar with alerts 3-5 days before each deadline
3. Use India Tax Tools’ Due Date Tracker – Get personalized reminders for your specific compliance requirements
4. Reconcile monthly: Don’t wait for year-end—reconcile TDS, GST, and income data monthly
5. Consult your advisor: For complex deadlines, work with your CA to ensure nothing is missed

Remember: Missing a deadline isn’t just about penalties—it’s about peace of mind. Stay ahead, stay compliant, and focus on what really matters: your business and life.

“Tax deadlines don’t wait for anyone. A missed date today becomes a penalty notice tomorrow. Plan ahead, track diligently, and file on time.”

Disclaimer: This article is for informational and educational purposes only. Tax laws, due dates, and penalties are subject to change based on government notifications. Please verify all deadlines with official sources and consult your Chartered Accountant for advice tailored to your specific situation. The information provided is based on Budget 2026 announcements and current provisions as of February 2026.