| 01-10-2026 | Provident Fund | - | Identify newly-covered employees with Basic salary up to ?25,000/month (up from 15000), update payroll/HR systems for the revised ceiling and compute/remit contributions from the effective date Sep 17. |
| 01-10-2026 | Income Tax | Form 141 (Form 26QB) | Resident Individual/HUF buying property from a Non-Resident must deduct TDS u/s 393(2), deposit it and file Form 141 (Schedule E) within 30 days from the end of the month of deduction and issue Form 132 within 15 days of that due date. Till 30 Sep, payments went through quarterly Form 144 and needed a TAN. |
| 07-10-2026 | Income Tax | Challan No. ITNS-281 | Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, the same shall be paid on the same day on which tax is deducted or collected. |
| 07-10-2026 | Income Tax | Form 127 Part B (27C) | E-filing of details of declarations received in September from buyers for non-deduction of TCS, at the income-tax e-filing portal with TAN login. |
| 07-10-2026 | FEMA | ECB-2 | Return of External Commercial Borrowings for September. |
| 10-10-2026 | Goods and Services Tax | GSTR-7 | Monthly return by tax deductors for September. |
| 10-10-2026 | Goods and Services Tax | GSTR-8 | Monthly return by e-commerce operators for September. |
| 11-10-2026 | Goods and Services Tax | GSTR-1 | Monthly return of outward supplies for September. |
| 13-10-2026 | Goods and Services Tax | GSTR-1 | Quarterly return of outward supplies for Jul-Sep (QRMP). |
| 13-10-2026 | Goods and Services Tax | GSTR-5 | Monthly return by non-resident taxable persons for September. |
| 13-10-2026 | Goods and Services Tax | GSTR-6 | Monthly return of Input Service Distributor for September. |
| 14-10-2026 | Companies Act | Form ADT-1 | Notice for the appointment of auditor, where the AGM date was 30 September (within 15 days of the AGM). |
| 15-10-2026 | Code on Social Security | ESI Challan | Payment of ESI for September. |
| 15-10-2026 | Code on Social Security | Electronic Challan cum Return (ECR) | E-payment of PF for September. |
| 15-10-2026 | Income Tax | Form 121 (15G/H) | E-filing of declaration forms received for the Sep Quarter for no deduction of TDS. |
| 15-10-2026 | Income Tax | Form 132 (16B, 16C, 16D, 16E) | Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in August, on purchase of property, rent above ?50,000 pm by certain individuals/HUF where the lease has terminated, certain other payments by individual/HUF and on Virtual Digital Assets. |
| 15-10-2026 | Income Tax | Form 137 (24G) | Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in August, on purchase of property, rent above ?50,000 pm by certain individuals/HUF where the lease has terminated, certain other payments by individual/HUF and on Virtual Digital Assets. |
| 15-10-2026 | Income Tax | Form 147 (15CC) | Statement by banks etc. in respect of foreign remittances for the Sep Quarter. |
| 18-10-2026 | Goods and Services Tax | CMP-08 | Payment of tax for the Jul-Sep quarter by taxpayers under the Composition Scheme. |
| 20-10-2026 | Goods and Services Tax | GSTR-5A | Monthly return by persons outside India providing online information and database access or retrieval services, for September. |
| 20-10-2026 | Goods and Services Tax | GSTR-1A | To add/amend particulars (other than GSTIN) in the GSTR-1 of September. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B. |
| 20-10-2026 | Goods and Services Tax | GSTR-3B | Summary return cum payment of tax for September by monthly filers (other than QRMP). |
| 21-10-2026 | Income Tax | Form 3CD, 3CA/3CB | Filing of the Tax Audit Report, where the due date of the ITR is 30 November. |
| 22-10-2026 | Goods and Services Tax | GSTR-1A | Add/amend particulars (other than GSTIN) in the GSTR-1 of the Sep quarter, by quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B. |
| 22-10-2026 | Goods and Services Tax | GSTR-3B | Summary return for the Jul-Sep quarter by quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep. |
| 24-10-2026 | Goods and Services Tax | GSTR-1A | Add/amend particulars (other than GSTIN) in the GSTR-1 of the Sep quarter, by quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B. |
| 24-10-2026 | Goods and Services Tax | GSTR-3B | Summary return for the Jul-Sep quarter by quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi. |
| 25-10-2026 | Goods and Services Tax | ITC-04 | Half-yearly details of goods/capital goods sent to and received from job workers, for Apr-Sep, for turnover above ?5 crore. |
| 26-10-2026 | Companies Act | Form CRA-4 | Filing of the Cost Audit Report for 2025-26 by companies to whom cost audit applies (within 30 days of submission by the Cost Auditor). |
| 28-10-2026 | Goods and Services Tax | GSTR-11 | Return for September by persons with a Unique Identification Number (UIN), such as embassies, to claim a GST refund on goods and services purchased by them. |
| 29-10-2026 | Companies Act | Form AOC-4/AOC-4 XBRL | Filing of financial statements for FY 2025-26 by companies (other than OPCs), with the ROC (within 30 days of the AGM). |
| 29-10-2026 | Companies Act | Form MGT-15 | Report on the AGM by a listed company, where the AGM was held on 30 September (within 30 days of AGM completion). |
| 29-10-2026 | LLP Act | Form LLP-8 | Statement of Accounts and Solvency for 2025-26, to be filed by every LLP. |
| 30-10-2026 | Companies Act | NDH-3 | Half-yearly return by Nidhi companies for April to September. |
| 30-10-2026 | Income Tax | Form 141 (Form 26QB, 26QC, 26QD & 26QE) | Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii)] for purchase of property, and payment of rent above ?50,000 pm by an individual or HUF (not liable to tax audit) where the lease has terminated, and certain other payments made by an individual/HUF, for September. (Rent TDS: else to be deposited on an annual basis by 30 April of the next year, for total rent above ?50,000 pm paid during Tax Year 2025-26.) |
| 31-10-2026 | Code on Social Security | - | Employees' Enrolment Campaign 2026 allows enployers to enrol left-out employees (who joined between 01.04.2009–31.03.2026) at a nominal ?100 damages, with employee share waived if not previously deducted — available even to establishments under inquiry. |
| 31-10-2026 | Goods and Services Tax | - | Option to avail QRMP for Oct-Dec onwards. |
| 31-10-2026 | MSMED, 2006 | MSME Form I | Specified companies (receiving supplies from Micro & Small Enterprises, with outstanding dues exceeding 45 days) to file details of all outstanding dues to Micro or Small Enterprise suppliers, for Apr-Sep. Details of MSME vendors must be given even where payment was made within 45 days. |
| 31-10-2026 | Income Tax | Form 10BA | Furnishing of declaration u/s 80GG in respect of rent paid for residential accommodation, if the assessee is required to submit the ITR by 31 October. |
| 31-10-2026 | Income Tax | Form 10E | Furnishing of particulars for claiming relief u/s 89, if the assessee is required to submit the ITR by 31 October. |
| 31-10-2026 | Income Tax | 10-IC | Online application by a domestic company (other than one to whom transfer pricing provisions apply), for exercise of the option u/s 115BAA (22% tax). |
| 31-10-2026 | Income Tax | 10-ID | Online application by a new manufacturing domestic company (other than one to whom transfer pricing provisions apply), filing the ITR for the first time, for exercise of the option u/s 115BAB (15% tax). |
| 31-10-2026 | Income Tax | 10-IE | Online application by an individual/HUF carrying on business or profession, for exercise of the option u/s 115BAC(1), where the due date of the ITR is 31 October. |
| 31-10-2026 | Income Tax | 10-IF | Online application by a resident co-operative society, for exercise of the option u/s 115BAD(1), where the due date of the ITR is 31 October. |
| 31-10-2026 | Income Tax | 10-IFA | Online application by a resident manufacturing co-operative society, for exercise of the option u/s 115BAE(1), where the due date of the ITR is 31 October. |
| 31-10-2026 | Income Tax | Form 67 | Statement of foreign income offered for tax for the previous year, and of foreign tax deducted or paid on such income, if the due date of the ITR is 31 October. |
| 31-10-2026 | Income Tax | ITR 4 to 7 | Filing of income tax returns by companies, partnership firms etc. (audit applicable). |
| 31-10-2026 | Income Tax | Form 3CEB | Filing of the report u/s 92E for international transactions and specified domestic transactions. |
| 31-10-2026 | Income Tax | Form 10DA | Filing of the Audit Report u/s 80JJAA(2) for additional employment, where the due date of the ITR is 30 November. |
| 31-10-2026 | Income Tax | - | Filing of other Audit Reports, where the due date of the ITR is 30 November. |
| 31-10-2026 | Income Tax | Form (138, 140, 143, 144) (Form 24Q, 26Q, 27Q & 27EQ) | Quarterly TDS/TCS statements for Jul-Sep. Details of Form 121 (15G/15H) cases are also to be shown in Form 140. (TCS filing date has also been aligned with TDS.) |
| 31-10-2026 | Income Tax | Form 142 (26QF) | Deposit of TDS on Virtual Digital Assets u/s 393(1) [Table Sl. No.8(vi)] for September. |
| 31-10-2026 | Income Tax | Form 98 (61) | E-filing of information on declarations received in Form 97 (60), up to 30 September. |
| 31-10-2026 | Income Tax | Form 165 (61-A) | Statement of Financial Transactions by depositories, registrars and share transfer agents, reporting capital gains on transfer of listed securities or mutual fund units, for Apr-Sep. |