Income Tax · TDS / TCS · GST · MCA / ROC · LLP · Professional Tax
October 2026 Important Due Dates
Every statutory deadline falling in October 2026 in one place — including the extended Tax Audit Report date of 21 October 2026, the Q2 TDS/TCS statements, AOC-4 and LLP Form 8 filings, and the GST cycle for September.
Updated for CBDT Circular No. 07/2026 · Last reviewed
⚡ Critical October Deadlines at a Glance
7 Oct · Wed
TDS/TCS Deposit (Sep)
11 Oct · Sun
GSTR-1 Monthly
13 Oct · Tue
GSTR-1 QRMP (Jul–Sep)
15 Oct · Thu
PF · ESIC · PT · ADT-1 · Form 132
20 Oct · Tue
GSTR-3B Monthly
21 Oct · Wed
Tax Audit Report (Extended)
22 / 24 Oct
GSTR-3B QRMP (Q2)
30 Oct · Fri
AOC-4 · LLP Form 8 · Form 141
31 Oct · Sat
Q2 TDS/TCS Returns · Form 3CEB · MSME-1
21 Nov · Sat
ITR — Audit Cases (Extended)
October 2026 is the month audited taxpayers were given 21 extra days — and the month everything else still stays put. On 28 September 2026 the CBDT moved the Tax Audit Report deadline from 30 September to 21 October 2026 and the return-filing date for audit cases from 31 October to 21 November 2026. But the Q2 TDS and TCS statements, AOC-4, LLP Form 8, MSME-1, the Transfer Pricing report and the September GST returns all remain due this month on their normal dates.
This guide lists every October 2026 due date by category, shows exactly what the extension does and does not cover, and flags two changes that many calendars still miss: the TCS statement (Form 143) is now due on 31 October, not 15 October, and September 2023 GST returns become permanently time-barred this month. If you are catching up, see our September 2026 due dates and August 2026 due dates calendars. Prepared by Shahnawaz and Associates, Chartered Accountants, Mumbai.
CBDT Extends Tax Audit & ITR Due Dates — Circular No. 07/2026
Issued on 28 September 2026 (F. No. 225/128/2026/ITA-II) under Section 119 of the Income-tax Act, 1961 read with Section 536 of the Income-tax Act, 2025, for Assessment Year 2026-27 (Previous Year 2025-26).
Tax Audit Report (3CA/3CB-3CD)
ITR — Audit Cases (AY 2026-27)
🎯 Who is covered — and who is not
- Covered: persons listed at S. No. 2 of the Table below Explanation 2 to Section 139(1) — companies, and persons (including partners of firms) whose accounts must be audited under the Income-tax Act or any other law. Their audit report moves to 21 October 2026 and their ITR to 21 November 2026.
- Not covered — Transfer Pricing cases: taxpayers required to furnish Form 3CEB (Section 92E) fall under a separate entry. Their audit reports stay due on 31 October 2026 and their ITR on 30 November 2026. Do not plan TP clients around 21 October.
- Not covered — anything already past: the 31 July (ITR-1/ITR-2) and 31 August (non-audit business) return dates are not revived. Late returns in those categories are now belated returns under Section 139(4).
💡 Pay self-assessment tax by 31 October anyway
Circular 07/2026 extends the due date but says nothing about interest. In earlier extension orders the CBDT has on occasion clarified that Section 234A interest still runs from the original date where self-assessment tax exceeds ₹1 lakh. Until the position is confirmed, the safe approach is to pay any balance self-assessment tax by 31 October 2026 and file the return in the extended window.
Source: CBDT Circular No. 07/2026, F. No. 225/128/2026/ITA-II dated 28 September 2026; CBDT Press Release dated 28 September 2026 (Official Spokesperson). The Circular also refers to "various reports of audit", so reports tied to the Section 44AB "specified date" move with it.
Tax Audit Reports & Income Tax Returns
For AY 2026-27 (income of FY 2025-26), the audit is still conducted under the Income-tax Act, 1961 using the existing Forms 3CA, 3CB and 3CD. The new consolidated Form 26 under Section 63 of the Income-tax Act, 2025 applies only from Tax Year 2026-27 onward — its first filing season is 2027. Need a hand? See our Tax Audit Services.
| Due Date | Form / Report | Applicability | Description |
|---|---|---|---|
| 21 Oct 2026Wednesday | Form 3CA / 3CB + Form 3CD Extended | Section 44AB audit cases | Tax audit report, extended from 30 September. Must be uploaded by the CA and accepted by the taxpayer on the e-filing portal by this date — an unaccepted report is not "furnished". |
| 21 Oct 2026Wednesday | Form 10B / 10BB Extended | Trusts, NGOs, institutions (Sec. 10(23C) / 11) | Audit report for charitable and religious trusts, due one month before the ITR due date, so it moves with the extended ITR date of 21 November. Form 10B applies where total income before exemption exceeds ₹5 crore, foreign contribution is received, or income is applied outside India; Form 10BB covers the rest. |
| 21 Oct 2026Wednesday | Form 29B, 29C, 10CCB & similar | MAT, AMT and deduction certifications | Reports whose due date is the "specified date" under Section 44AB — e.g. the Section 115JB (MAT) report, Section 115JC (AMT) report and Section 80-IA/80-IB certificates. |
| 31 Oct 2026Saturday | Form 3CEB Not extended | International / specified domestic transactions | Transfer Pricing accountant's report under Section 92E. The tax audit report of a TP entity is also due on this date, because its ITR date (30 November) is not extended. |
| 21 Nov 2026Saturday | ITR-3 / ITR-5 / ITR-6 / ITR-7 Extended | Audit cases (non-TP) | Return of income for companies and all taxpayers whose accounts are audited, extended from 31 October 2026. |
| 30 Nov 2026Monday | ITR + Form 3CEAA | Transfer Pricing cases | Return of income for taxpayers required to furnish Form 3CEB, and the Master File (Form 3CEAA) for constituent entities of international groups. |
Who needs a tax audit (AY 2026-27)
- Business turnover above ₹1 crore — or above ₹10 crore where cash receipts and cash payments are each within 5% of the total
- Professionals with gross receipts above ₹50 lakh
- Presumptive-scheme taxpayers declaring profit below the deemed rate while total income exceeds the basic exemption limit
Audit filing points to remember
- UDIN is mandatory on every audit report
- Individual/HUF clients can accept Form 3CB-3CD using EVC; companies need DSC
- Missing the 21 October date can attract a Section 271B penalty of 0.5% of turnover, up to ₹1.5 lakh
- A CA can sign a maximum of 60 tax audits per financial year
🗓️ ITR Due Dates for AY 2026-27 — Complete Picture
| Due Date | Return Type | Who | Late Fee / Consequence |
|---|---|---|---|
| 31 Jul 2026 | ITR-1, ITR-2 (and ITR-7 without business/audit) | Salaried, pensioners, capital gains | Passed — file a belated return now. |
| 31 Aug 2026 | ITR-3, ITR-4, ITR-5, ITR-7 | Business / profession, no audit | Passed — file a belated return now. |
| 21 Nov 2026 | ITR-3, ITR-5, ITR-6, ITR-7 | Audit cases (incl. all companies) | Original due date — extended from 31 October by Circular 07/2026. |
| 30 Nov 2026 | ITR (all types) | Transfer Pricing cases | Original due date — not extended. |
| 31 Dec 2026 | Belated ITR | Anyone who missed their due date | Section 234F fee: ₹5,000 (₹1,000 if total income ≤ ₹5 lakh). Business losses cannot be carried forward. |
| 31 Mar 2027 | Revised ITR | To correct a return already filed | No fee up to 31 December 2026; fee applies after that. |
| 48 months | Updated ITR (ITR-U) | Disclosure of missed income | Additional tax of 25% / 50% / 60% / 70% of tax + interest, depending on whether filed within 12 / 24 / 36 / 48 months from the end of the AY. The 48-month window applies under the 1961 Act itself — Section 139(8A) and Section 140B as amended by the Finance Act, 2025 (w.e.f. 1 April 2025). |
📌 NGOs, Trusts and Section 8 Companies
With Form 10B/10BB now due on 21 October and ITR-7 on 21 November, trustees get three extra weeks. Our ITR-7 Explained Simply: A Trustee's Guide covers the audit report and 80G reconciliation. If an 80G(5) approval was affected by a missed Form 10AB, read CBDT Circular No. 06/2026: Delay in Filing Form 10AB Condoned, or start a fresh 12A/80G Registration.
Filing soon and wondering about your refund? See When Can I Expect My ITR Refund? or our Income Tax Return Filing services.
Source: Section 44AB and Explanation 2 to Section 139(1) of the Income-tax Act, 1961 (AY 2026-27); CBDT Circular No. 07/2026 dated 28 September 2026; Sections 92E, 115JB, 12A(1)(b) and 234F; Income Tax Department FAQs on Form No. 26 (Form 26 applies from Tax Year 2026-27).
TDS / TCS — Q2 Quarterly Statements Due
October is quarter-end month for TDS/TCS: September's deposit, the July–September (Q2) statements and several certificates all fall due. This is the second quarter filed on the new Income-tax Act, 2025 forms. See our TDS Return Filing Services.
ℹ️ Change: the TCS statement is no longer due on 15 October
Under the old rules, Form 27EQ (TCS) was due on the 15th of the month after the quarter. Its replacement, Form 143, follows the same timeline as the TDS statements. For Q2 of Tax Year 2026-27 it is due on 31 October 2026, and the TCS certificate (Form 133, formerly 27D) moves to 15 November 2026.
| Due Date | Form / Payment | Category | Description |
|---|---|---|---|
| 7 Oct 2026Wednesday | TDS/TCS Challan (e-Pay Tax) | Monthly Deposit | Deposit TDS deducted and TCS collected during September 2026 — salary (Section 392), non-salary (Section 393) and TCS (Section 394) of the Income-tax Act, 2025. Government deductors paying by book entry deposit the same day. |
| 15 Oct 2026Thursday | Form 132 | Certificate Issue | TDS certificate (replaces Form 16B/16C/16D/16E) for property purchases, specified rent, contractor/professional payments and VDA transactions reported in Form 141 for August 2026 — due 15 days after the 30 September Form 141 deadline. |
| 15 Oct 2026Thursday | Form 137 | Government Deductors | Statement (replaces Form 24G) by government offices where TDS/TCS for September 2026 was paid without a challan. |
| 15 Oct 2026Thursday | Form 147 / Form 148 | Authorised Dealers / IFSC Units | Quarterly statement of foreign remittances for July–September 2026 — Form 147 (replaces Form 15CC) by authorised dealers, Form 148 by eligible IFSC units. |
| 30 Oct 2026Friday | Form 141 | Challan-cum-Statement | Transaction-based statement (replaces Form 26QB/26QC/26QD/26QE) for tax deducted in September 2026 on property purchases, specified rent, contractor/professional payments by individuals/HUFs, and VDA transfers — due within one month from the end of the month of deduction. |
| 31 Oct 2026Saturday | Forms 138, 140, 144 | Q2 TDS Statements | Quarterly TDS statements for July–September 2026: Form 138 (salary, formerly 24Q), Form 140 (resident non-salary, formerly 26Q) and Form 144 (non-resident, formerly 27Q). Form 121 declarations (formerly 15G/15H) received from payees are reported through these statements. |
| 31 Oct 2026Saturday | Form 143 New date | Q2 TCS Statement | Quarterly TCS statement (formerly 27EQ) for July–September 2026, now due on the same date as TDS statements. |
| 31 Oct 2026Saturday | Form 142 | VDA Exchanges | Quarterly statement (formerly 26QF) by prescribed virtual digital asset exchanges and intermediaries. |
| 15 Nov 2026Sunday | Form 131 / Form 133 | Q2 Certificates (upcoming) | Non-salary TDS certificate (formerly 16A) and TCS certificate (formerly 27D) for Q2 — 15 days after the quarterly statement due date. |
Weekend alert: 31 October 2026 falls on a Saturday. Statutory deadlines are not automatically moved to the next working day, and late statements attract a fee of ₹200 per day. File your Q2 TDS/TCS statements by Friday, 30 October, so a TRACES or portal outage does not cost you.
Source: Income-tax Act, 2025, Sections 392–397; Income-tax Rules, 2026 (Forms 131–133, 137, 138, 140–144, 147, 148); Rule 218 (Form 141 timeline). Forms 24Q/26Q/27Q/27EQ continue only for transactions up to 31 March 2026.
GST — Goods & Services Tax
September 2026 is a quarter-end month, so both monthly and QRMP taxpayers file this October: monthly GSTR-1 on the 11th and GSTR-3B on the 20th, and QRMP taxpayers file their July–September quarterly returns. Explore our GST Return Filing Services or GST Registration Online.
| Due Date | Form | Filer Type | Description |
|---|---|---|---|
| 10 OctSaturday | GSTR-7, GSTR-8 | TDS Deductors / E-commerce Operators | GST TDS return (GSTR-7) and GST TCS statement by e-commerce operators (GSTR-8) for September 2026. |
| 11 OctSunday | GSTR-1 | Monthly | Outward supplies for September 2026 — applies to taxpayers with turnover above ₹5 crore or those not on QRMP. |
| 13 OctTuesday | GSTR-1 (Quarterly) | QRMP | Outward supplies for the July–September 2026 quarter. |
| 13 OctTuesday | GSTR-5, GSTR-6 | Non-Resident / ISD | Return for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for September 2026. |
| 18 OctSunday | CMP-08 | Composition | Statement-cum-challan for self-assessed tax for the July–September 2026 quarter. |
| 20 OctTuesday | GSTR-3B | Monthly | Summary return and tax payment for September 2026. Late fee ₹50/day (₹20/day for nil returns) plus 18% interest on late tax. |
| 20 OctTuesday | GSTR-5A | OIDAR | Return by suppliers of online information and database access or retrieval services for September 2026. |
| 22 OctThursday | GSTR-3B (Quarterly) | QRMP — Category X States | Q2 return for Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the UTs of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands and Lakshadweep. |
| 24 OctSaturday | GSTR-3B (Quarterly) | QRMP — Category Y States | Q2 return for all other states and UTs (including Delhi, Uttar Pradesh, Rajasthan, Punjab, West Bengal, Bihar and the North-East). |
| 25 OctSunday | ITC-04 | Job Work (AATO > ₹5 crore) | Half-yearly statement of goods sent to and received from job workers for April–September 2026. Taxpayers with AATO up to ₹5 crore file annually. |
| 28 OctWednesday | GSTR-11 | UIN Holders / Embassies | Statement of inward supplies for September 2026 for refund claims. |
⛔ Last chance: September 2023 GST returns become time-barred this month
Under Section 39(11) and related provisions (inserted by the Finance Act, 2023), a GST return cannot be filed once three years have passed from its due date, and the GST portal now blocks such filings. Returns originally due in October 2023 therefore close permanently in October 2026:
- GSTR-1 for September 2023 (monthly) — original due date 11 October 2023
- GSTR-1 for Jul–Sep 2023 (QRMP) — original due date 13 October 2023
- GSTR-3B for September 2023 — original due date 20 October 2023
- GSTR-3B for Jul–Sep 2023 (QRMP) — original due date 22 / 24 October 2023
- GSTR-7 / GSTR-8 for September 2023 — original due date 10 October 2023
Check the return-filing status of every GSTIN you handle now. Once a return is barred it cannot be filed, and the resulting tax demand can be very hard to defend.
📢 57th GST Council Meeting — Wednesday, 7 October 2026
The 57th GST Council meeting, postponed from 12 September because of the BRICS Leaders' Summit in New Delhi, is now scheduled for 7 October 2026 in New Delhi. Officers' meetings will be held on 5–6 October, and Union Finance Minister Nirmala Sitharaman will chair the Council meeting. It is the Council's first meeting since the September 2025 "GST 2.0" rate rationalisation.
The agenda is expected to focus on process reforms rather than rate changes: simpler registration, intra-group transfer of unused ITC, GST treatment of intra-group corporate guarantees, refunds of ITC accumulated because of an inverted duty structure and on input services, and e-invoicing and compliance automation.
⏳ We will update this section with the Council's recommendations after the meeting.
Plan ahead: ITC cut-off for FY 2025-26
The last date to claim missed ITC for FY 2025-26 and to correct FY 2025-26 errors in GSTR-1 is 30 November 2026 (or the date you file the annual return, if earlier). Reconcile GSTR-2B with your books this month so that any missed credit can be claimed in the October 2026 GSTR-3B.
GSTAT appeals — condonation window
For a GSTAT Token generated on 31 July 2026, the 60-day window to complete the appeal closed on 29 September. If you missed it, apply to GSTAT for condonation of delay with "sufficient cause" under Section 112(6) right away. Condonation is discretionary and limited to three months.
If supplier defaults are affecting your credit, read GST ITC Relief 2026: Supplier Default & Input Tax Credit.
Source: CGST Act, 2017, Sections 16(4), 37, 39, 39(11), 44 and 52; CGST Rules 59–62 and Rule 45 (ITC-04); GSTN advisory on the three-year bar on return filing (effective from the July 2025 tax period). GST due dates falling on a Sunday or holiday are not automatically extended. Always check the GST portal for last-minute extensions.
ROC / MCA / LLP — Post-AGM Filings
With AGMs for FY 2025-26 held by 30 September, the post-AGM filing deadlines now start. Dates below assume an AGM on 30 September 2026. If your AGM was held earlier, count from your actual AGM date.
| Due Date | Form | Applicability | Description |
|---|---|---|---|
| 15 Oct 2026Thursday | ADT-1 | Companies appointing / re-appointing auditor | Intimation to the ROC of auditor appointment within 15 days of the AGM (Rule 4(2), Companies (Audit and Auditors) Rules, 2014). For a 30 September AGM the statutory last date is 15 October 2026 — the same day as PF, ESIC and PT, so aim to file by 14 October. |
| 30 Oct 2026Friday | AOC-4 / AOC-4 CFS / AOC-4 XBRL | All companies (excl. OPC) | Filing of audited financial statements, including consolidated statements where applicable, within 30 days of the AGM. Late fee ₹100 per day with no upper limit. |
| 30 Oct 2026Friday | MGT-14 | Public companies | Board resolutions approving the financial statements and Board's Report, within 30 days of the resolution. Private companies are exempt for these Section 179(3) resolutions. |
| 30 Oct 2026Friday | MGT-15 | Listed companies | Report on the Annual General Meeting, within 30 days of the AGM. |
| 30 Oct 2026Friday | LLP Form 8 | All LLPs | Statement of Account & Solvency for FY 2025-26. Late fee ₹100 per day. LLPs with turnover above ₹40 lakh or contribution above ₹25 lakh need audited accounts. |
| 31 Oct 2026Saturday | MSME Form I | Companies with overdue MSE dues | Half-yearly return for April–September 2026 of amounts owed to micro and small enterprises for more than 45 days. |
| 29 Nov 2026Sunday | MGT-7 / MGT-7A | All companies (upcoming) | Annual return within 60 days of the AGM. MGT-7A applies to OPCs and small companies. |
🔒 CCFS-2026 amnesty has closed
The Companies Compliance Facilitation Scheme, 2026 closed on 15 September 2026 after two extensions (General Circulars 03/2026 and 04/2026), and no further extension has been announced as of 30 September 2026. Pending MGT-7, AOC-4 and other annual forms now attract the full additional fee of ₹100 per day per form. Companies with three consecutive years of defaults also risk director disqualification under Section 164(2) and strike-off proceedings. Clear any backlog now through our corporate compliance services.
📌 Missed the 30 September AGM?
A company that neither held its AGM by 30 September 2026 nor obtained an extension from the ROC (up to three months, applied for in Form GNL-1 before the due date) is in default under Section 96. Section 99 provides for a fine of up to ₹1 lakh on the company and every officer in default, plus ₹5,000 for every day the default continues. Hold the meeting as soon as possible and seek professional advice on regularisation. Note that DIR-3 KYC is no longer an annual 30 September filing — it now follows a three-year cycle due by 30 June.
For LLP-specific timelines, see our LLP Annual Compliance services.
Source: Companies Act, 2013, Sections 96, 99, 117, 121, 137, 139 and 164(2); Companies (Accounts) Rules, 2014, Rule 12; Companies (Audit and Auditors) Rules, 2014, Rule 4; LLP Rules, 2009, Rule 24; Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019; MCA General Circular No. 04/2026 dated 31 August 2026.
PT — Professional Tax
Professional tax returns and payments for September 2026 payroll.
| Due Date | Form | Jurisdiction | Description |
|---|---|---|---|
| 15 OctThursday | PTRC Return (Monthly) | Maharashtra | Return and payment for September 2026 payroll. From FY 2026-27, the monthly PTRC due date is the 15th of the following month (Rule 11(3), amended 28 February 2026), not the last day of the month. |
| Varies | PT Return | Other States | Karnataka, West Bengal, Gujarat, Tamil Nadu, Telangana, Andhra Pradesh and other states follow their own PT schedules. Check the relevant state portal. |
Registering a new partnership in Maharashtra? Read Partnership Firm Registration in Maharashtra.
Source: Maharashtra Finance Department Notification dated 28 February 2026 amending Rule 11(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975.
Other Critical Compliance
Payroll, capital-market and foreign exchange obligations for September 2026. To keep your books reconciled alongside these filings, see our Accounting Services.
EPFO Provident Fund (15 Oct)
ECR filing and payment of PF contributions for September 2026 wages. Late payment attracts interest under Section 7Q and damages under Section 14B.
ESIC (15 Oct)
ESI contribution for September 2026, for employees earning up to ₹21,000 per month.
Form 1 — Client Code Modification (15 Oct)
Monthly statement (formerly Form 3BB/3BC) by recognised stock exchanges of September 2026 transactions where client codes were modified after entry.
RBI / FEMA Reporting (Ongoing)
FC-GPR within 30 days of share allotment, FC-TRS within 60 days of transfer, and ODI and ECB-2 returns as applicable — for entities with cross-border capital flows.
✅ Master Compliance Checklist — October 2026
Follow this sequence to stay ahead of every deadline this month.
- By October 7: Deposit TDS/TCS deducted or collected in September 2026. Watch the 57th GST Council meeting the same day.
- By October 10–13: File GSTR-7/GSTR-8 (10th), monthly GSTR-1 (11th — a Sunday), and QRMP GSTR-1, GSTR-5 and GSTR-6 (13th). Check that no September 2023 GSTR-1 is still pending — it becomes time-barred.
- By October 15: File ADT-1 for auditors appointed at the 30 September AGM (ideally a day early). Pay PF and ESIC and file the Maharashtra PTRC return for September. Issue Form 132 certificates for August. File Form 137 (government deductors) and Form 147/148 (remittances).
- By October 18: Composition dealers pay tax through CMP-08 for Q2.
- By October 20: File monthly GSTR-3B and GSTR-5A for September 2026. This is the last date for any pending GSTR-3B for September 2023.
- By October 21: FILE THE TAX AUDIT REPORT (Form 3CA/3CB + 3CD), Form 10B/10BB for trusts, and Form 29B/10CCB where applicable. Make sure each client accepts the report on the portal.
- By October 22 / 24: QRMP taxpayers file Q2 GSTR-3B (Category X / Category Y states).
- By October 25–28: File ITC-04 (AATO above ₹5 crore) and GSTR-11.
- By October 30: FILE AOC-4 (and MGT-14 / MGT-15 where applicable), LLP Form 8, and Form 141 for September TDS on property, rent and contracts.
- By October 31 (Saturday — file by the 30th): Q2 TDS statements (Forms 138/140/144), Q2 TCS statement Form 143, Form 3CEB for TP cases, MSME Form I, and self-assessment tax for audit cases to avoid any Section 234A debate.
- Coming next: Form 131/133 certificates (15 Nov), ITR for audit cases (21 Nov), MGT-7 (29 Nov), ITC cut-off for FY 2025-26 and TP ITR (30 Nov), and Advance Tax 3rd instalment — 75% (15 Dec).
📌 Key takeaway for October 2026: The 21-day CBDT extension gives audit teams breathing room, but only for tax audit reports and audit-case returns. Transfer Pricing reports, Q2 TDS/TCS statements, AOC-4, LLP Form 8 and MSME-1 are all still due by 30–31 October, and 31 October is a Saturday. Use the first three weeks for audit reports, plan the last week for ROC and TDS work, pay self-assessment tax by 31 October, and review every GSTIN for September 2023 returns that are about to become time-barred.
❓ Frequently Asked Questions — October 2026 Due Dates
What is the extended due date for the tax audit report for AY 2026-27?
The due date for furnishing the tax audit report (Form 3CA/3CB with Form 3CD) for AY 2026-27 has been extended from 30 September 2026 to 21 October 2026 by CBDT Circular No. 07/2026 dated 28 September 2026.
What is the ITR due date for audit cases for AY 2026-27?
For companies and taxpayers whose accounts must be audited, the return due date is now 21 November 2026, extended from 31 October 2026. Transfer Pricing cases remain due on 30 November 2026.
Has the Form 3CEB (Transfer Pricing report) due date been extended?
No. Circular 07/2026 covers only the persons at S. No. 2 of the Table below Explanation 2 to Section 139(1). Taxpayers required to file Form 3CEB fall under a separate entry, so their audit reports remain due on 31 October 2026 and their ITR on 30 November 2026.
What is the due date for the Q2 TDS and TCS returns for FY 2026-27?
Q2 (July–September 2026) TDS statements in Forms 138, 140 and 144 and the TCS statement in Form 143 are all due on 31 October 2026. The TCS statement is no longer due on 15 October as the old Form 27EQ was.
What are the due dates for AOC-4 and MGT-7 if the AGM was held on 30 September 2026?
AOC-4 is due within 30 days of the AGM, i.e. by 30 October 2026. MGT-7/MGT-7A is due within 60 days, i.e. by 29 November 2026. ADT-1, where applicable, is due within 15 days, i.e. by 15 October 2026.
What is the GSTR-3B due date for September 2026?
Monthly filers must file GSTR-3B by 20 October 2026. QRMP taxpayers file their July–September quarterly GSTR-3B by 22 October (Category X states such as Maharashtra and Gujarat) or 24 October (Category Y states).
What is the due date for LLP Form 8 for FY 2025-26?
LLP Form 8 (Statement of Account & Solvency) for FY 2025-26 is due on 30 October 2026. A late fee of ₹100 per day applies after that date.
Should Form 26 be used for this year's tax audit?
No. For AY 2026-27 the audit report is still filed in Forms 3CA/3CB and 3CD under Section 44AB of the Income-tax Act, 1961. Form 26 under Section 63 of the Income-tax Act, 2025 applies only from Tax Year 2026-27, with its first filing in 2027.
🚀 21 Days Extra — Don't Waste Them
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