Last dates to file taxes in India, FY 2025-26.
Every statutory due date a business or individual in India needs this year: income tax returns, advance tax, TDS, GST, company filings and payroll. Updated for the financial year 2025-26, assessment year 2026-27.
02The dates most people search for
31 July 2026
Last day to file the income tax return for individuals, HUFs and firms whose accounts are not audited.
31 October 2026
Return due date for companies and businesses that need a tax audit; the audit report itself is due 30 September.
31 December 2026
Last date to file a late return or correct one already filed, with a late fee and loss of some loss carry-forwards.
Dates below are the statutory due dates for the financial year 1 April 2025 to 31 March 2026. The CBDT, GSTN and MCA sometimes extend individual dates by notification; we update this page when they do. Last reviewed 3 October 2026.
03Income tax
| Obligation | Due date | Who |
|---|---|---|
| Advance tax, 1st instalment (15%) | 15 June 2025 | Anyone with tax payable above ₹10,000 after TDS |
| Advance tax, 2nd instalment (45%) | 15 September 2025 | As above |
| Advance tax, 3rd instalment (75%) | 15 December 2025 | As above |
| Advance tax, final instalment (100%) | 15 March 2026 | As above; presumptive taxpayers pay the whole amount |
| Form 16 to employees | 15 June 2026 | Employers |
| Income tax return, non-audit cases | 31 July 2026 | Individuals, HUFs, partnership firms not under audit |
| Tax audit report (Form 3CA/3CB with 3CD) | 30 September 2026 | Businesses above the Section 44AB thresholds |
| Income tax return, audit cases | 31 October 2026 | Companies and audited businesses |
| Transfer pricing report (Form 3CEB) | 31 October 2026 | Entities with international or specified domestic related-party transactions |
| Income tax return, transfer pricing cases | 30 November 2026 | As above |
| Belated or revised return | 31 December 2026 | Anyone who missed the due date or needs to correct a return |
| Updated return (ITR-U) | Up to 4 years from the end of AY 2026-27 | On payment of additional tax |
04TDS and TCS
| Obligation | Due date | Notes |
|---|---|---|
| Deposit of TDS/TCS deducted in a month | 7th of the following month | TDS for March is due by 30 April |
| TDS return, April to June (Q1) | 31 July 2025 | Forms 24Q, 26Q, 27Q |
| TDS return, July to September (Q2) | 31 October 2025 | |
| TDS return, October to December (Q3) | 31 January 2026 | |
| TDS return, January to March (Q4) | 31 May 2026 | |
| TDS certificates (Form 16A) | 15 days from the return due date | Quarterly |
| TDS on property purchase (Form 26QB) | 30 days from the end of the month of payment | Buyer deducts 1% above ₹50 lakh |
05GST
| Return | Due date | Who |
|---|---|---|
| GSTR-1 (outward supplies) | 11th of the following month | Monthly filers |
| GSTR-3B (summary return and payment) | 20th of the following month | Monthly filers |
| GSTR-1 under QRMP | 13th of the month after the quarter | Quarterly filers, turnover up to ₹5 crore |
| GSTR-3B under QRMP | 22nd or 24th of the month after the quarter | Depends on the state |
| PMT-06 monthly payment under QRMP | 25th of the following month | First two months of each quarter |
| CMP-08 (composition scheme) | 18th of the month after the quarter | Composition taxpayers |
| GSTR-4 (composition annual return) | 30 June 2026 | Composition taxpayers, for FY 2025-26 |
| GSTR-9 and GSTR-9C (annual return and reconciliation) | 31 December 2026 | GSTR-9 above ₹2 crore turnover; GSTR-9C above ₹5 crore |
06Companies and LLPs
| Filing | Due date | Who |
|---|---|---|
| MSME-1 (dues to MSME suppliers, half-yearly) | 30 April and 31 October | Companies with outstanding MSME dues |
| LLP Form 11 (annual return) | 30 May 2026 | All LLPs |
| DPT-3 (return of deposits) | 30 June 2026 | Companies |
| DIR-3 KYC | 30 September 2026 | Every director with a DIN |
| Annual general meeting | 30 September 2026 | Companies, within six months of year end |
| AOC-4 (financial statements) | Within 30 days of the AGM | Companies; 29 October if the AGM is on 30 September |
| LLP Form 8 (statement of accounts) | 30 October 2026 | All LLPs |
| MGT-7 / MGT-7A (annual return) | Within 60 days of the AGM | Companies; 28 November if the AGM is on 30 September |
07Payroll
| Obligation | Due date | Notes |
|---|---|---|
| EPF contribution and ECR | 15th of the following month | Wage ceiling ₹25,000 from 17 September 2026 |
| ESI contribution | 15th of the following month | |
| Professional tax, Karnataka (monthly) | 20th of the following month | Employers |
| Professional tax, Karnataka (annual enrolment) | 30 April | Businesses and professionals |
08Common questions
What is the last day to file an income tax return in India?
For individuals, HUFs and firms whose accounts are not audited, the due date for the income tax return for FY 2025-26 (assessment year 2026-27) is 31 July 2026. Businesses that need a tax audit have until 31 October 2026, and those with transfer pricing reports until 30 November 2026. The CBDT sometimes extends these dates by notification; check the income tax portal or ask us before relying on an extension.
What is the last date for ITR filing if I miss 31 July?
A belated return can be filed up to 31 December 2026, with a late filing fee of ₹5,000 (₹1,000 if your total income is up to ₹5 lakh) plus interest on any tax due, and you lose the right to carry forward most losses. After 31 December, an updated return can be filed for up to four years from the end of the assessment year, on payment of additional tax.
When is advance tax due?
In four instalments: 15 June (15% of the year's tax), 15 September (45% cumulative), 15 December (75%) and 15 March (100%). Anyone whose tax liability after TDS exceeds ₹10,000 in a year must pay advance tax; salaried individuals are usually covered by TDS. Taxpayers under presumptive taxation pay the whole amount by 15 March.
What are the GST return due dates?
Monthly filers: GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. Quarterly (QRMP) filers: GSTR-1 by the 13th of the month after the quarter and GSTR-3B by the 22nd or 24th depending on the state. The annual return GSTR-9, with GSTR-9C where applicable, is due by 31 December after the financial year.
When is the tax audit report due?
The tax audit report (Form 3CA or 3CB with 3CD) is due by 30 September 2026 for FY 2025-26, a month before the audited return itself on 31 October. Transfer pricing cases file Form 3CEB by 31 October and the return by 30 November.
Do the due dates get extended?
Often, especially for the ITR and the GST annual return, but never reliably and usually at the last minute. Plan for the statutory date and treat any extension as spare time. We track every CBDT, GSTN and MCA notification and tell clients the moment one changes a date that affects them.