September 2026 Important Due Dates
A simple, easy-to-navigate calendar of every statutory deadline falling in September 2026 — the month of the Tax Audit Report, the second Advance Tax instalment, and the Annual General Meeting.
⚡ Critical September Deadlines at a Glance
September 2026 is the year's most consequential compliance month for businesses and audited entities. It carries the second Advance Tax instalment, the Tax Audit Report deadline, the Annual General Meeting cut-off, and the tail end of the GST appeal Token window opened back in July.
This guide organizes September 2026 due dates by category, with dedicated sections on the Tax Audit Report (Forms 3CA/3CB-3CD) and the closing GSTAT appeal Token window. It also flags an important correction on Director KYC that many compliance calendars are still getting wrong. If you missed the earlier deadlines, catch up with our August 2026 due dates and July 2026 due dates calendars. Prepared by Shahnawaz and Associates to help you plan with clarity and avoid last-minute penalties.
🚨 The Three Deadlines That Define September
- CCFS-2026 Amnesty — 15 September 2026 (NEW, 2nd extension): The ROC late-fee amnesty scheme, earlier believed to have closed on 31 August, has been extended again by 15 more days. See the dedicated section below — this is a live, use-it-or-lose-it opportunity again this month.
- Tax Audit Report — 30 September 2026: Every taxpayer whose accounts require audit under Section 44AB must have Form 3CA/3CB and Form 3CD filed and accepted on the portal by this date. This is the single most consequential CA-driven deadline of the year — see our Audit Services.
- Annual General Meeting — 30 September 2026: Companies with a 31 March year-end must hold their AGM for FY 2025-26 by this date. The AOC-4 (30-day) and MGT-7 (60-day) filing clocks start running from the actual AGM date.
ℹ️ Correction: DIR-3 KYC Is No Longer Due This September
Many compliance calendars still list 30 September as the annual DIR-3 KYC deadline — this is now outdated. The MCA replaced annual Director KYC with a triennial (once every 3 financial years) cycle via the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (Notification No. G.S.R. 943(E) dated 31 December 2025), effective 31 March 2026. The new due date is 30 June, once every third financial year — not every September. Directors who already filed DIR-3 KYC for FY 2025-26 (DIN allotted on or before 31 March 2025) have nothing due in FY 2026-27 or FY 2027-28, provided their KYC particulars are unchanged. Don't file unnecessarily this month.
Advance Tax — Second Instalment
The pay-as-you-earn mechanism for anyone whose estimated tax liability (after TDS) exceeds ₹10,000 in a year. September marks the halfway checkpoint.
| Due Date | Requirement | Cumulative % | Description |
|---|---|---|---|
| 15 Sep 2026 | 2nd Instalment | 45% | At least 45% of the estimated annual tax liability for Tax Year 2026-27 must be paid cumulatively (i.e., after accounting for the 15% paid in June). |
Who must pay
- Any taxpayer — individual, firm, or company — whose tax liability after TDS credit exceeds ₹10,000 for the year
- Businesses and professionals not covered by presumptive taxation
Who is exempt / different
- Resident senior citizens with no business or professional income
- Presumptive taxpayers (Sections 44AD, 44ADA, 44AE) — pay 100% in a single instalment by 15 March, not quarterly
- Salaried individuals whose employer's TDS fully covers their tax liability — see our Dos and Don'ts for Salaried Person's ITR
Filed your return already and wondering about the timeline afterward? See When Can I Expect My ITR Refund? or explore our full Income Tax Return Filing services.
Source: Advance tax instalment schedule for Tax Year 2026-27 under the Income Tax Act 2025 — 15% by 15 June, 45% cumulative by 15 September, 75% cumulative by 15 December, 100% by 15 March.
Tax Audit Report — Forms 3CA / 3CB-3CD
The most important CA-driven deadline of the compliance calendar. Every entity crossing the audit threshold under Section 44AB must have its audit report filed and accepted by the taxpayer on the e-filing portal by 30 September 2026.
🎯 Important: Old Forms Still Apply This Year
For AY 2026-27 (covering FY 2025-26 income), the tax audit report continues to use the existing Forms 3CA, 3CB, and 3CD under Section 44AB of the Income-tax Act, 1961. The new consolidated Form 26 under Section 63 of the Income-tax Act, 2025 applies only from Tax Year 2026-27 onward (income earned from 1 April 2026) — its first filing season is not until September 2027. Do not use Form 26 for this year's audit; do not quote Section 63 on this year's report.
| Due Date | Form | Applicability | Description |
|---|---|---|---|
| 30 Sep 2026 | Form 3CA | Audited under another law | For entities whose accounts are already audited under another law (e.g., Companies Act, LLP Act) but also require a tax audit. |
| 30 Sep 2026 | Form 3CB | Tax audit only | For proprietors, partnership firms, and other entities where the Section 44AB tax audit is the only audit being conducted. |
| 30 Sep 2026 | Form 3CD | All audit cases | The 44-clause statement of particulars that accompanies either Form 3CA or Form 3CB as one composite report. |
| 31 Oct 2026 | ITR (Audit Cases) | Reference | Income tax return due date for all taxpayers subject to tax audit — one month after the audit report deadline. |
Who needs a tax audit
- Business turnover exceeding ₹1 crore (₹10 crore where cash receipts and payments each stay within 5% of total transactions)
- Professional gross receipts exceeding ₹50 lakh
- Certain presumptive-taxation situations regardless of turnover — turnover alone is not the only test
Points to note
- UDIN is mandatory on every audit report, generated by the signing Chartered Accountant
- Individual/HUF clients may authenticate Form 3CB-3CD via EVC instead of DSC
- A qualified professional is capped at 60 tax audit assignments per financial year effective April 2026
📌 NGOs, Trusts and Section 8 Companies — audit-adjacent reading
If your trust, society, or Section 8 company also needs its accounts finalised around this time, our ITR-7 Explained Simply: A Trustee's Guide covers Form 10B/10BB and 80G matching. If an 80G(5) approval was affected by a missed Form 10AB deadline, see CBDT Circular No. 06/2026: Delay in Filing Form 10AB Condoned, or start a fresh 12A/80G Registration if needed.
Source: Section 44AB of the Income-tax Act, 1961 (applicable for AY 2026-27); Income Tax Department FAQs on Form No. 26 confirming Forms 3CA/3CB/3CD continue for previous years relevant to assessment years up to and including AY 2026-27, with Form 26 under Section 63 of the Income-tax Act 2025 applicable from Tax Year 2026-27 onward.
TDS — Tax Deducted at Source
Monthly deposit for August deductions, plus certificate issuance for July's property/rent/contractor TDS. Q2 quarterly statements (Forms 138/140/144) are not due until 31 October. Need help with deposits, certificates, or returns? See our TDS Return Filing Services.
| Due Date | Form / Payment | Category | Description |
|---|---|---|---|
| 7 Sep 2026 | Challan ITNS 281N | Monthly TDS/TCS Deposit | Deposit TDS deducted and TCS collected during August 2026 — salary (Section 392), non-salary payments (Section 393), and TCS (Section 394) under the Income Tax Act 2025. |
| 14 Sep 2026 | Form 132 (Property/Rent/Contractor Certificate) | Certificate Issue | Issue certificate (replaces Form 16B/16C/16D/16E) for tax deducted on property purchases, high-value rent, and contractor/VDA payments during July 2026 — due 15 days after the Form 141 statement deadline of 30 August. |
| 15 Sep 2026 | Form 137 | Government Deductors | Statement by government offices where TDS/TCS relating to August 2026 was paid to the Central Government without producing a challan. |
Source: Income Tax Act 2025, Sections 392–397 (TDS deposit, certificate, and reporting provisions); Form 141 30-day-from-month-end rule under Rule 218 of the Income Tax Rules 2026.
GST — Goods & Services Tax
Standard monthly and quarterly GST cycle for the August 2026 tax period. Monthly filers track GSTR-1 (11th) and GSTR-3B (20th); QRMP filers follow their state-category schedule. Explore our GST Return Filing Services or GST Registration Online if you're not yet registered.
| Due Date | Form | Filer Type | Description |
|---|---|---|---|
| 11 Sep | GSTR-1 | Monthly | Outward supplies statement for August 2026. Applies to turnover > ₹5 crore or taxpayers not on QRMP. |
| 13 Sep | IFF (Optional) | QRMP Quarterly | Invoice Furnishing Facility for QRMP taxpayers to optionally upload August invoices ahead of the Q2 (Jul–Sep) quarter-end filing. |
| 20 Sep | GSTR-3B | Monthly | Summary return and tax payment for August 2026. Late fee ₹50/day (₹20 for nil returns), capped at ₹10,000. |
| 20 Sep | GSTR-5, GSTR-5A | Non-Resident / OIDAR | Return for non-resident taxable persons and OIDAR digital service providers for August 2026. |
| 25 Sep | PMT-06 | QRMP Payment | Monthly tax payment challan for QRMP-registered taxpayers, mandatory even though returns are quarterly. |
| 28 Sep | GSTR-11 | Embassy / UIN | Inward supplies statement for UIN holders and embassies for August 2026. |
If any of your suppliers have defaulted on their GST payments and it's affecting your Input Tax Credit, see our tax guide on GST ITC Relief 2026: Supplier Default & Input Tax Credit.
Source: Standard CGST return-filing schedule; GSTR-1 (11th) and GSTR-3B (20th) rule under Rules 59–61. Always verify on the GST portal for last-minute extensions.
GST Appeal — GSTAT Token Window Closing
This is the final month for taxpayers who generated a GSTAT Token before the 31 July 2026 deadline to complete their appeal filing. Don't let this slip past September.
⏰ 60-Day Token Window Closes Around Late September
Taxpayers who could not complete their GSTAT appeal by 31 July 2026 and generated a Token instead now have 60 days from the date of Token generation to fully file the appeal (Form GST APL-05) with supporting documents and the statutory pre-deposit under Section 112(8).
For a Token generated on the last permissible day — 31 July 2026 — the 60-day window closes on 29 September 2026. Taxpayers with earlier Token dates should already have completed filing; those cutting it close should prioritise this immediately.
Action needed this month
- Check your Token generation date on the GSTAT portal and calculate your personal 60-day deadline
- Complete Form GST APL-05 with all supporting documents well before the deadline — do not wait for the last day
- Ensure the statutory pre-deposit under Section 112(8) is paid alongside the appeal
If you miss the window
- GSTAT can condone delay up to 3 months under Section 112(6) only on "sufficient cause" — this is discretionary, not automatic
- Once the condonable period lapses, GSTAT has no power to admit the appeal
- Recourse beyond that point is limited to writ jurisdiction before the High Court
Need help calculating your Token deadline or preparing your appeal documentation? Contact us or see our GST Return Filing Services.
Source: Notification S.O. 3502(E) dated 30 June 2026 (extending GSTAT filing deadline to 31 July 2026); GSTAT Order No. 156/2026 (Token facility, 60 days from generation).
ROC / MCA — AGM Deadline
September carries two headline ROC events: a surprise second extension of the CCFS-2026 amnesty, and the Annual General Meeting, which starts the clock for the year's two big annual filings.
🎯 CCFS-2026 Amnesty Extended Again — Now Closes 15 September 2026
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) offers a 90% waiver on ROC late fees for companies filing pending statutory forms (MGT-7, AOC-4, ADT-1, DIR-3, and legacy forms) from any number of backlog years. It has now been extended twice:
- Launched: General Circular No. 01/2026 (24 February 2026) — originally valid up to 15 July 2026.
- First extension: General Circular No. 03/2026 (8 July 2026) — extended to 31 August 2026, following the MCA21 data centre fire of 5 June 2026.
- Second extension (new): General Circular No. 04/2026 (31 August 2026) — extended further to 15 September 2026, in response to representations from stakeholders. All other terms and conditions of the scheme remain unchanged.
If your clients' backlog ROC filings were not completed before 31 August, this is a genuine second chance — but the MCA has now extended this scheme twice in two months, so treat 15 September as final and do not wait for a third extension.
| Due Date | Form / Event | Category | Description |
|---|---|---|---|
| 15 Sep 2026 ⭐ | All Pending ROC Forms | CCFS-2026 (2nd Extension) | NEW FINAL DEADLINE (extended from 31 August via General Circular No. 04/2026). File all overdue MGT-7, AOC-4, ADT-1, DIR-3, and other pending forms from any number of previous years. Pay only 10% of accumulated late fees. |
| 27 Sep 2026 | AOC-4 (OPC) | One Person Company | Financial statement filing for One Person Companies — OPCs have no AGM requirement, so this filing follows a fixed date rather than an AGM-linked clock. |
| 30 Sep 2026 ⭐ | Annual General Meeting | All Companies (excl. OPC) | Statutory deadline to hold the AGM for FY 2025-26 (year ended 31 March 2026) under Section 96 of the Companies Act, 2013. The 30-day AOC-4 and 60-day MGT-7 clocks begin from the actual AGM date — an AGM held on 30 September pushes AOC-4 to ~30 October and MGT-7 to ~29 November. |
📌 After 15 September — what happens if the amnesty isn't used this time
Companies that still have not cleared pending MGT-7/AOC-4 backlogs by the new 15 September deadline will face full late fees, and Registrars are expected to begin adjudication notices and director disqualification proceedings under Section 164(2) for companies with 3 consecutive years of non-filing. If any of your clients missed the earlier window (see our August 2026 due dates for the full scheme background), this second extension is a genuine last chance — prioritise their backlog filing now via our corporate compliance services.
📌 DIR-3 KYC — see the correction note above
DIR-3 KYC is no longer a 30 September annual filing. It moved to a triennial (once every 3 financial years) cycle due by 30 June, effective 31 March 2026. See the correction box near the top of this article for full details before advising clients to file this month.
Running an LLP instead of a company? See our LLP Annual Compliance services for Form 8 and Form 11 timelines.
Source: Companies Act, 2013, Section 96 (AGM timing); MCA General Circular No. 01/2026 dated 24 February 2026 (CCFS-2026 launch); General Circular No. 03/2026 dated 8 July 2026 (extension to 31 August 2026); General Circular No. 04/2026 dated 31 August 2026, F.No. Policy-02/2/2020-CL-V-MCA (further extension to 15 September 2026); Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, Notification No. G.S.R. 943(E) dated 31 December 2025 (DIR-3 KYC triennial cycle).
PT — Professional Tax
Professional tax filings for August 2026 payroll.
| Due Date | Form | Jurisdiction | Description |
|---|---|---|---|
| 15 Sep | PT Return (Monthly, PTRC) | Maharashtra | Professional tax return for August 2026 payroll. Effective 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. |
| 15 Sep | PT Return (Monthly) | Other States | Businesses in Gujarat, Rajasthan, Karnataka, Tamil Nadu, and other states follow state-specific PT schedules — verify the relevant state portal. |
Setting up a new partnership firm in Maharashtra alongside your PT registration? See our guide on Partnership Firm Registration in Maharashtra.
Source: Maharashtra Finance Department Notification No. व्यकार-2026/C.R.4/Taxation-3 dated 28 February 2026, amending Rule 11(3)(c) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975.
Other Critical Compliance
Sector-specific and labour-related obligations for August 2026 payroll and transactions. Need help keeping your books reconciled alongside these filings? See our Accounting Services.
EPFO Provident Fund (15 Sep)
ECR submission for August 2026 employee contributions (12% each: employee + employer). Late deposit attracts 12% p.a. interest.
ESIC (15 Sep)
ESI premium deposit based on August payroll for establishments above the ₹21,000/month threshold. DSC-authenticated portal submission required.
Form 1 — Client Code Modification (15 Sep)
Statement by a recognised stock exchange for transactions where client codes were modified after registration in its system, relating to August 2026.
RBI FEMA Reporting (Ongoing)
Forms FC-GPR, FC-TRS, ODI, FLA — foreign exchange filings for entities with cross-border capital flows during the period.
✅ Master Compliance Checklist — September 2026
Follow this sequence to stay ahead of every deadline this month.
- By September 7: Deposit all TDS/TCS for August 2026 via Challan ITNS 281N.
- By September 11: File GSTR-1 for August 2026 (monthly filers).
- By September 14: Issue Form 132 property/rent/contractor TDS certificates for July deductions.
- By September 15: URGENT — CCFS-2026 amnesty's second extension closes. File all pending ROC forms and pay only 10% of late fees — this is now the final deadline (General Circular No. 04/2026). Also pay the second Advance Tax instalment (45% cumulative), deposit EPFO/ESIC contributions for August, and file the Maharashtra/state PT return.
- By September 20: File GSTR-3B for August 2026 (monthly filers).
- By September 25: QRMP taxpayers deposit monthly tax via PMT-06.
- By September 29: Complete any GSTAT appeal filing where a Token was generated on 31 July 2026 — the 60-day window closes around this date.
- By September 30: FILE THE TAX AUDIT REPORT — Form 3CA/3CB and Form 3CD, for every entity crossing the Section 44AB threshold. This is the year's most time-critical CA deliverable.
- By September 30: HOLD THE AGM for FY 2025-26 — this starts the AOC-4 and MGT-7 filing clocks for October and November.
- Do NOT file: DIR-3 KYC this month unless your specific 3-year cycle requires it — the annual 30 September deadline no longer exists.
📌 Key takeaway for September 2026: This is the compliance calendar's heaviest month for audited businesses — the Tax Audit Report and the AGM both fall due on the same date, 30 September, alongside the routine GST, TDS, and Advance Tax cycle. In between, the CCFS-2026 amnesty's surprise second extension gives a final 10%-late-fee window closing 15 September — don't let clients assume it ended in August. Treat the audit report as the priority for the back half of the month: reconciliations for GST turnover, TDS, related-party transactions, and Form 3CD disclosures should already be well underway, not started in September. And don't let old habits cost time — verify DIR-3 KYC status before filing it out of routine.
🚀 Don't Navigate September Alone
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