GST and TDS due dates for 2026-27, in one calendar
GST and TDS due dates for 2026-27, in one calendar
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The main GST due dates for 2026-27 fall on the 11th (GSTR-1) and the 20th (GSTR-3B) of every month, with quarterly filers on the 13th and the 22nd or 24th. TDS is deposited by the 7th of every month and returned quarterly on new forms, because the Income-tax Act, 2025 replaced the old Act on 1 April 2026. Everything you need for April 2026 to March 2027 is below, on one page.
Who this is for: founders and finance leads at Indian companies who are registered for GST and deduct TDS, and want one calendar to pin above their desk.
What changed for 2026-27
Three things are different from last year, so check your old calendar against this one.
- New TDS forms and section numbers. The Income-tax Act, 2025 took effect on 1 April 2026. Most TDS on payments to residents now sits under section 393, and the return forms have new numbers (table below). The due dates themselves stayed the same.
- GSTR-3B liability is locked. Since the July 2025 tax period, the tax liability that GSTR-3B pulls in from your GSTR-1 can no longer be edited in GSTR-3B. If a sale was reported wrongly, fix it through GSTR-1A before you file GSTR-3B.
- Old returns expire. Since 1 October 2025, the GST portal blocks GSTR-1, GSTR-3B and GSTR-9 that are more than three years past their due date. File pending returns now.
Also check your rates. The GST Council's rate changes from 22 September 2025 moved most goods and services into 5% and 18% slabs, so invoice templates set up before then may be wrong.
Monthly GST due dates
For regular monthly filers. Each date is for the previous month's return.
| Date | Return | Who files |
|---|---|---|
| 10th | GSTR-7, GSTR-8 | GST TDS deductors, e-commerce operators |
| 11th | GSTR-1 | Monthly filers: sales for the month |
| 13th | GSTR-6 | Input service distributors |
| 14th | GSTR-2B generated | Read-only statement of input credit, for everyone |
| 20th | GSTR-3B | Monthly filers: summary return and tax payment |
A simple rule: sales out by the 11th, check purchases after the 14th, pay by the 20th.
Quarterly GST dates (QRMP scheme)
Companies with turnover up to ₹5 crore can choose to file quarterly and pay monthly.
| What | Date | Note |
|---|---|---|
| IFF (optional) | 13th of months 2 and 3 of the quarter | Upload B2B invoices so customers can claim credit |
| PMT-06 | 25th of months 2 and 3 of the quarter | Tax payment for the first two months |
| GSTR-1 | 13th after the quarter | July 13, October 13, January 13, April 13 |
| GSTR-3B | 22nd or 24th after the quarter | 22nd for Category A states, 24th for Category B |
Category A includes states such as Maharashtra, Karnataka, Gujarat and Tamil Nadu. Category B includes states such as Delhi, Uttar Pradesh and West Bengal. Check the GST portal for your state's group.
TDS due dates for tax year 2026-27
Deposit
| TDS deducted in | Deposit by |
|---|---|
| April 2026 to February 2027 | 7th of the next month |
| March 2027 | 30 April 2027 |
Quarterly returns and certificates
| Quarter | Return due | Certificate (Form 131) due |
|---|---|---|
| Q1: April to June 2026 | 31 July 2026 | 15 August 2026 |
| Q2: July to September 2026 | 31 October 2026 | 15 November 2026 |
| Q3: October to December 2026 | 31 January 2027 | 15 February 2027 |
| Q4: January to March 2027 | 31 May 2027 (TCS return: 15 May) | 15 June 2027 |
Form 130 (the old Form 16, for salaries) is issued once a year, by 15 June 2027 for tax year 2026-27.
Old forms, new names
| What it is | Old form | New form |
|---|---|---|
| Salary TDS return | 24Q | 138 |
| Other TDS return, residents | 26Q | 140 |
| TDS return, non-residents | 27Q | 144 |
| TCS return | 27EQ | 143 |
| Salary certificate | Form 16 | Form 130 |
| Other TDS certificate | Form 16A | Form 131 |
A late TDS return costs ₹200 a day until it is filed, up to the amount of TDS. Interest on late deposit runs every month it is late, so pay on time even if the return is going to be late.
Advance tax
If the company expects to owe ₹10,000 or more in tax for the year, it pays in four instalments.
| By | Cumulative share of the year's tax |
|---|---|
| 15 June 2026 | 15% |
| 15 September 2026 | 45% |
| 15 December 2026 | 75% |
| 15 March 2027 | 100% |
Yearly dates that fall in 2026-27
| Date | What |
|---|---|
| 15 June 2026 | Form 16 to employees for 2025-26 (issued under the old Act, since that year ended before the change) |
| 30 June 2026 | DPT-3, the company's yearly return of deposits and outstanding loans, with the Registrar of Companies |
| 31 October 2026 | Company income tax return for 2025-26 (statutory date; extended to 21 November 2026 for audit cases this year) |
| 31 December 2026 | GSTR-9 annual return and GSTR-9C reconciliation for 2025-26 |
GSTR-9 is optional below ₹2 crore turnover. GSTR-9C is needed above ₹5 crore. For the full year-end picture, including the audit and company filings, see year-end for startups.
Other dates in the same month
These aren't GST or TDS, but they land in the same weeks: PF and ESI contributions by the 15th of every month, and professional tax on dates set by each state. If you run payroll, add them to the same calendar. When PF and ESI become mandatory explains who needs them.
Common mistakes
- Filing GSTR-3B before fixing GSTR-1. Liability is locked now. Correct the sale in GSTR-1A first.
- Claiming credit before checking GSTR-2B. Only invoices your supplier has uploaded count. See GSTR-2B mismatches.
- Paying March TDS on 7 April and thinking you're early. Good, but the return for that quarter still isn't due until 31 May. Don't forget it.
- Using old form names with your CA. Both will be understood for a while, but your software and challans now use the new numbers.
- Waiting for an extension. They do come, but late, and not every year.
Free download
GST and TDS due dates for 2026-27
Every GST, TDS and advance tax date for April 2026 to March 2027, as an add-to-calendar file, plus a one-page printable calendar.
PDF, 62 KB · Calendar file, 41 KB
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Questions people ask
What is the due date for GSTR-3B in 2026-27?
Monthly filers file GSTR-3B by the 20th of the next month. Quarterly (QRMP) filers file by the 22nd or 24th of the month after the quarter, depending on their state. Tax for the first two months of a quarter is paid through PMT-06 by the 25th.
When is TDS due under the new Income-tax Act?
TDS deducted in any month is deposited by the 7th of the next month. TDS deducted in March is due by 30 April. These dates did not change when the Income-tax Act, 2025 came into force on 1 April 2026.
What are the new TDS return form numbers?
From tax year 2026-27, Form 24Q became Form 138 (salary), 26Q became Form 140 (other payments to residents), 27Q became Form 144 (non-residents) and 27EQ became Form 143 (TCS). Form 16 is now Form 130 and Form 16A is Form 131.
Do due dates get extended?
Sometimes. CBIC and the GST Council extend GST dates, and CBDT extends income tax dates, usually close to the deadline. Treat every date here as the statutory date and plan to meet it. Only rely on an extension once it is officially notified.
Sources
- GST portal: return due dates and advisories (opens in a new tab)
- CBIC: GST notifications (opens in a new tab)
- Income Tax Department: Income-tax Act, 2025 and TDS (opens in a new tab)
- TDS and TCS due date calendar for tax year 2026-27 (Studycafe) (opens in a new tab)
- Advance tax under the Income-tax Act, 2025 (India Briefing) (opens in a new tab)
- Hard locking of GSTR-3B (Lakshmikumaran and Sridharan) (opens in a new tab)
This is general information, not tax advice. Check with your CA for your company's situation.