Compliance Calendar for Companies in India: FY 2026-27 Under Various Laws
Introduction
A Compliance Calendar is a simple tool that helps a company track all the important legal and regulatory deadlines throughout the year under various laws applicable to that company. It includes key dates for filing returns, submitting reports, and completing other required compliances.
Every company operating in India, including a Wholly Owned Subsidiary (WOS), needs a reliable compliance calendar for companies in India to stay on top of filing deadlines across multiple regulatory frameworks. Missing even a single deadline can result in penalties, regulatory scrutiny, and disruption to business operations.
This compliance calendar lists the important legal and regulatory requirements that need to be followed during the financial year 2026-27 under various laws, such as:
- Companies Act, 2013
- GST laws
- Income Tax laws
- FEMA regulations
- State-wise Shop and Establishment laws
- Professional Tax laws
- Labour laws
The compliance calendar for companies in India acts as a handy guide to help track all required filings, reports, and compliance activities throughout the year. Proper monitoring and execution of these compliances is essential to:
- Avoid penalties and fines
- Ensure regulatory compliance
- Ensure smooth business operations
- Maintain good corporate governance
What Is Covered in the Compliance Calendar for Companies in India for FY 2026-27?
The compliance calendar for companies in India for FY 2026-27 covers monthly, quarterly, half-yearly, and annual filings across GST, Income Tax, ROC, FEMA, Labour Laws, and sector-specific requirements including FSSAI, APEDA, Tea Board, and Spices Board. Each deadline is mapped month-by-month from April 2026 to March 2027.
For a Wholly Owned Subsidiary in India, staying compliant across all these frameworks simultaneously requires systematic planning. This calendar consolidates every applicable deadline in one place so that compliance responsibilities can be clearly assigned and tracked throughout the year.
Month-by-Month Compliance Schedule
April 2026
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.04.2026 |
| GSTR-3B (Monthly) | 20.04.2026 | ||
| GSTR-1 (Quarterly) | 13.04.2026 | ||
| GSTR-3B (Quarterly) | 22.04.2026 | ||
| Letter of Undertaking (LUT) | Before Making Export | ||
| 2 | Income Tax | TDS Payment | 30.04.2026 |
| 3 | Labour Law | EPF Return | 15.04.2026 |
| ESI Return | 15.04.2026 | ||
| Professional Tax — Karnataka | 20.04.2026 | ||
| Professional Tax — Maharashtra | 10.04.2026 | ||
| PT EC Payment — Maharashtra | 30.04.2026 | ||
| PT EC Payment — Karnataka | 30.04.2026 | ||
| PT Annual Return — Karnataka | 30.04.2026 | ||
| 4 | ROC | MSME-1 Half-Yearly Return | 30.04.2026 |
| 5 | FEMA | Form ECB-2 (In case of any Changes) | 07.04.2026 |
| 6 | Tea Board | Monthly Return | 07.04.2026 |
| 7 | APEDA | Monthly Return | 07.04.2026 |
| 8 | Spices Board | Quarterly Return | 07.04.2026 |
May 2026
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.05.2026 |
| GSTR-3B (Monthly) | 20.05.2026 | ||
| 2 | Income Tax | TDS Payment | 07.05.2026 |
| TDS Quarterly Return | 31.05.2026 | ||
| SFT Return | 31.05.2026 | ||
| 3 | Labour Law | EPF Return | 15.05.2026 |
| ESI Return | 15.05.2026 | ||
| Professional Tax — Karnataka | 20.05.2026 | ||
| Professional Tax — Maharashtra | 10.05.2026 | ||
| 4 | ROC | Form PAS-6 Half Yearly Return | 30.05.2026 |
| LLP Form-11 | 30.05.2026 | ||
| Form FC-4 | 30.05.2026 | ||
| 5 | FEMA | Form ECB-2 (In case of any Changes) | 07.05.2026 |
| 6 | FSSAI | Form D1 Annual Return | 31.05.2026 |
| 7 | Tea Board | Monthly Return | 07.05.2026 |
| 8 | APEDA | Monthly Return | 07.05.2026 |
June 2026
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.06.2026 |
| GSTR-3B (Monthly) | 20.06.2026 | ||
| 2 | Income Tax | TDS Payment | 07.06.2026 |
| Advance Tax Payment | 15.06.2026 | ||
| 3 | Labour Law | EPF Return | 15.06.2026 |
| ESI Return | 15.06.2026 | ||
| Professional Tax — Karnataka | 20.06.2026 | ||
| Professional Tax — Maharashtra | 10.06.2026 | ||
| 4 | ROC | Form DPT-3 | 30.06.2026 |
| 5 | DGFT | IEC Annual Update | 30.06.2026 |
| 6 | FEMA | Form ECB-2 (In case of any Changes) | 07.06.2026 |
| 7 | Tea Board | Monthly Return | 07.06.2026 |
| 8 | APEDA | Monthly Return | 07.06.2026 |
July 2026
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.07.2026 |
| GSTR-3B (Monthly) | 20.07.2026 | ||
| GSTR-1 (Quarterly) | 13.07.2026 | ||
| GSTR-3B (Quarterly) | 22.07.2026 | ||
| 2 | Income Tax | TDS Payment | 07.07.2026 |
| TDS Quarterly Return | 31.07.2026 | ||
| Individual ITR (ITR-1, ITR-2) | 31.07.2026 | ||
| 3 | Labour Law | EPF Return | 15.07.2026 |
| ESI Return | 15.07.2026 | ||
| Professional Tax — Karnataka | 20.07.2026 | ||
| Professional Tax — Maharashtra | 10.07.2026 | ||
| 4 | FEMA | FLA Return | 15.07.2026 |
| Form ECB-2 (In case of any Changes) | 07.07.2026 | ||
| 5 | Tea Board | Monthly Return | 07.07.2026 |
| 6 | APEDA | Monthly Return | 07.07.2026 |
| 7 | Spices Board | Quarterly Return | 07.07.2026 |
August 2026
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.08.2026 |
| GSTR-3B (Monthly) | 20.08.2026 | ||
| 2 | Income Tax | TDS Payment | 07.08.2026 |
| 3 | Labour Law | EPF Return | 15.08.2026 |
| ESI Return | 15.08.2026 | ||
| Professional Tax — Karnataka | 20.08.2026 | ||
| Professional Tax — Maharashtra | 10.08.2026 | ||
| 4 | FEMA | Form ECB-2 (In case of any Changes) | 07.08.2026 |
| 5 | Tea Board | Monthly Return | 07.08.2026 |
| 6 | APEDA | Monthly Return | 07.08.2026 |
September 2026
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.09.2026 |
| GSTR-3B (Monthly) | 20.09.2026 | ||
| 2 | Income Tax | TDS Payment | 07.09.2026 |
| Advance Tax Payment | 15.09.2026 | ||
| 3 | Labour Law | EPF Return | 15.09.2026 |
| ESI Return | 15.09.2026 | ||
| Professional Tax — Karnataka | 20.09.2026 | ||
| Professional Tax — Maharashtra | 10.09.2026 | ||
| 4 | ROC | Annual General Meeting | 30.09.2026 |
| Dematerialisation of Shares (within 18 months) | 30.09.2026 | ||
| 5 | FEMA | Form ECB-2 (In case of any Changes) | 07.09.2026 |
| FLA Return (Revised Return) | 30.09.2026 | ||
| 6 | Tea Board | Monthly Return | 07.09.2026 |
| 7 | APEDA | Monthly Return | 07.09.2026 |
October 2026
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.10.2026 |
| GSTR-3B (Monthly) | 20.10.2026 | ||
| GSTR-1 (Quarterly) | 13.10.2026 | ||
| GSTR-3B (Quarterly) | 22.10.2026 | ||
| 2 | Income Tax | TDS Payment | 07.10.2026 |
| TDS Quarterly Return | 31.10.2026 | ||
| Companies ITR (ITR-6) | 31.10.2026 | ||
| 3 | Labour Law | EPF Return | 15.10.2026 |
| ESI Return | 15.10.2026 | ||
| Professional Tax — Karnataka | 20.10.2026 | ||
| Professional Tax — Maharashtra | 10.10.2026 | ||
| 4 | ROC | AOC-4 / XBRL / CFS (Financial Statement) | 29.10.2026 |
| ADT-1 (Auditor Appointment) | 14.10.2026 | ||
| LLP Form-8 (Financial Statement) | 30.10.2026 | ||
| DIR-12 (Change in Designation) | 29.10.2026 | ||
| MSME (Half Yearly) | 31.10.2026 | ||
| 5 | FEMA | Form ECB-2 (In case of any Changes) | 07.10.2026 |
| 6 | Tea Board | Monthly Return | 07.10.2026 |
| 7 | APEDA | Monthly Return | 07.10.2026 |
| 8 | Spices Board | Quarterly Return | 07.10.2026 |
November 2026
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.11.2026 |
| GSTR-3B (Monthly) | 20.11.2026 | ||
| 2 | Income Tax | TDS Payment | 07.11.2026 |
| Transfer Pricing Report | 30.11.2026 | ||
| 3 | Labour Law | EPF Return | 15.11.2026 |
| ESI Return | 15.11.2026 | ||
| Professional Tax — Karnataka | 20.11.2026 | ||
| Professional Tax — Maharashtra | 10.11.2026 | ||
| 4 | ROC | Form MGT-7 / 7A | 29.11.2026 |
| Form-6 Half Yearly | 30.11.2026 | ||
| 5 | FEMA | Form ECB-2 (In case of any Changes) | 07.11.2026 |
| 6 | Tea Board | Monthly Return | 07.09.2026 |
| 7 | APEDA | Monthly Return | 07.09.2026 |
December 2026
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.12.2026 |
| GSTR-3B (Monthly) | 20.12.2026 | ||
| GSTR-9 / 9C (Annual) | 31.12.2026 | ||
| 2 | Income Tax | TDS Payment | 07.12.2026 |
| Advance Tax | 15.12.2026 | ||
| 3 | Labour Law | EPF Return | 15.12.2026 |
| ESI Return | 15.12.2026 | ||
| Professional Tax — Karnataka | 20.12.2026 | ||
| Professional Tax — Maharashtra | 10.12.2026 | ||
| 4 | FEMA | Form ECB-2 (In case of any Changes) | 07.12.2026 |
| APR (Overseas Direct Investment) | 31.12.2026 | ||
| 5 | Tea Board | Monthly Return | 07.12.2026 |
| 6 | APEDA | Monthly Return | 07.12.2026 |
January 2027
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.01.2027 |
| GSTR-3B (Monthly) | 20.01.2027 | ||
| GSTR-1 (Quarterly) | 13.01.2027 | ||
| GSTR-3B (Quarterly) | 22.01.2027 | ||
| 2 | Income Tax | TDS Payment | 07.01.2027 |
| TDS Quarterly Return | 31.01.2027 | ||
| 3 | Labour Law | EPF Return | 15.01.2027 |
| ESI Return | 15.01.2027 | ||
| Professional Tax — Karnataka | 20.01.2027 | ||
| Professional Tax — Maharashtra | 10.01.2027 | ||
| Shop and Est Annual Return — Karnataka | 31.01.2027 | ||
| 4 | POSH | Annual POSH Report | 31.01.2027 |
| 5 | FEMA | Form ECB-2 (In case of any Changes) | 07.01.2027 |
| 6 | Tea Board | Monthly Return | 07.01.2027 |
| 7 | APEDA | Monthly Return | 07.01.2027 |
| 8 | Spices Board | Quarterly Return | 07.01.2027 |
February 2027
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.02.2027 |
| GSTR-3B (Monthly) | 20.02.2027 | ||
| 2 | Income Tax | TDS Payment | 07.02.2027 |
| 3 | Labour Law | EPF Return | 15.02.2027 |
| ESI Return | 15.02.2027 | ||
| Professional Tax — Karnataka | 20.02.2027 | ||
| Professional Tax — Maharashtra | 10.02.2027 | ||
| 4 | FEMA | Form ECB-2 (In case of any Changes) | 07.02.2027 |
| 5 | Tea Board | Monthly Return | 07.02.2027 |
| 6 | APEDA | Monthly Return | 07.02.2027 |
March 2027
| Sl. No. | Department | Compliance | Due Date |
| 1 | GST | GSTR-1 (Monthly) | 11.03.2027 |
| GSTR-3B (Monthly) | 20.03.2027 | ||
| 2 | Income Tax | TDS Payment | 07.03.2027 |
| Advance Tax Payment | 15.03.2027 | ||
| 3 | Labour Law | EPF Return | 15.03.2027 |
| ESI Return | 15.03.2027 | ||
| Professional Tax — Karnataka | 20.03.2027 | ||
| Professional Tax — Maharashtra | 10.03.2027 | ||
| 4 | FEMA | Form ECB-2 (In case of any Changes) | 07.03.2027 |
| 5 | Tea Board | Monthly Return | 07.03.2027 |
| 6 | APEDA | Monthly Return | 07.03.2027 |
What Are the Key Annual Deadlines Every Company in India Must Track?
The most critical deadlines in the compliance calendar for companies in India are the AGM by 30 September, Companies ITR (ITR-6) by 31 October, AOC-4 financial statements by 29 October, MGT-7 annual return by 29 November, GSTR-9 annual return by 31 December, FLA Return by 15 July, and APR for ODI by 31 December. Missing any of these attracts penalties under the respective law.
Beyond the monthly filings, the compliance calendar for companies in India includes several annual filings that require advance preparation. These are the deadlines that most frequently attract penalties because they require supporting documentation, audited accounts, and professional certification — none of which can be assembled at the last minute.
Key annual deadlines at a glance:
| Compliance | Law | Due Date |
| Annual General Meeting | Companies Act, 2013 | 30 September 2026 |
| AOC-4 (Financial Statements) | Companies Act, 2013 | 29 October 2026 |
| Companies ITR-6 | Income Tax Act | 31 October 2026 |
| ADT-1 (Auditor Appointment) | Companies Act, 2013 | 14 October 2026 |
| MGT-7 / 7A (Annual Return) | Companies Act, 2013 | 29 November 2026 |
| Transfer Pricing Report | Income Tax Act | 30 November 2026 |
| GSTR-9 / 9C (GST Annual Return) | GST Law | 31 December 2026 |
| APR for Overseas Direct Investment | FEMA | 31 December 2026 |
| FLA Return | FEMA | 15 July 2026 |
| IEC Annual Update | DGFT | 30 June 2026 |
| Annual POSH Report | POSH Act | 31 January 2027 |
| Shop and Establishment Annual Return — Karnataka | State Law | 31 January 2027 |
| FSSAI Form D1 Annual Return | FSSAI | 31 May 2026 |
Conclusion
Following the compliance calendar for companies in India is important to ensure the company meets all legal requirements and avoids any risks or penalties. Companies should clearly assign responsibilities, keep track of deadlines, and maintain proper records of all compliances.
A proactive approach towards compliance management using a well-maintained compliance calendar for companies in India as the operational backbone helps ensure smooth business operations and supports good corporate governance. For Wholly Owned Subsidiaries and foreign-invested Indian companies, the FEMA-specific deadlines including the FLA Return by 15 July, ECB-2 monthly filings by the 7th of each month, and the APR by 31 December are particularly critical and must be tracked alongside the standard Companies Act and GST obligations.
FAQ
1. What is a compliance calendar for companies in India and why is it important?
A compliance calendar for companies in India is a month-by-month schedule of all legal and regulatory filing deadlines under applicable laws including the Companies Act, GST, Income Tax, FEMA, Labour Laws, and sector-specific regulations. It helps companies avoid penalties, assign compliance responsibilities in advance, and maintain good corporate governance throughout the financial year.
2. What are the monthly GST filing deadlines for companies in India in FY 2026-27?
Monthly GST filers must submit GSTR-1 by the 11th of each month and GSTR-3B by the 20th of each month. Quarterly filers must submit GSTR-1 by the 13th and GSTR-3B by the 22nd of the month following the quarter end. The GSTR-9 and GSTR-9C annual returns are due by 31 December 2026.
3. What FEMA compliance deadlines must a Wholly Owned Subsidiary track in FY 2026-27?
A WOS with an outstanding ECB must file Form ECB-2 through the AD Bank by the 7th of every month. The FLA Return reporting outstanding foreign investment as of March 31 must be filed on RBI’s FLAIR portal by 15 July 2026, with a revised return permitted until 30 September 2026. Companies with Overseas Direct Investment must file the Annual Performance Report (APR) by 31 December 2026.
4. What are the key ROC filing deadlines for companies in India in FY 2026-27?
Companies must hold their Annual General Meeting by 30 September 2026. AOC-4 (financial statements) must be filed by 29 October 2026. ADT-1 for auditor appointment is due by 14 October 2026. MGT-7 or MGT-7A (annual return) must be filed by 29 November 2026. LLP entities must file Form 11 by 30 May 2026 and Form 8 by 30 October 2026.
5. What labour law compliance deadlines apply every month in the compliance calendar for companies in India?
EPF returns must be filed by the 15th of every month. ESI returns must also be filed by the 15th of every month. Professional Tax payment and return deadlines vary by state: Karnataka requires payment by the 20th of each month and Maharashtra by the 10th. PT EC payments and annual returns for Karnataka are due by 30 April 2026. The Shop and Establishment Annual Return for Karnataka is due by 31 January 2027.