Statutory Compliance Calendar FY 2026-27: Month-by-Month Due Dates for GST, TDS, ROC, PF, and ESI

Compliance deadlines rarely get missed because someone doesn’t know the law. More often, they get missed because the information isn’t available when it’s actually needed.

An HR manager is trying to close payroll. The finance team is preparing GST returns. The company secretary is tracking ROC filings. Everyone is working against a different deadline, usually across different spreadsheets, bookmarked websites, and recurring reminders.

By the time someone realises a due date has slipped, it’s no longer a scheduling problem. It’s a late fee, an interest charge, or an avoidable compliance risk.

Most compliance resources don’t make that easier. They explain what GSTR-3B is, how advance tax works, or who needs to file Form 11. Those answers are useful, but not when you’re simply trying to answer, “What’s due this week?” or “Which filing comes next?”

That’s why this guide is structured differently. Instead of taking you through pages of compliance rules before showing you the dates, it starts with the calendar itself.

You’ll find a month-by-month statutory compliance calendar for FY 2026-27 first, followed by the detailed GST, TDS, PF, ESI, income tax, ROC, LLP, and FEMA requirements.

What are the Key Statutory Compliance Due Dates for FY 2026-27?

Every date below rolls up from the detailed sections further down. Bookmark this table alone and you have a working tracker for the year.

A few annual filings don’t repeat every month. GSTR-9 and GSTR-9C, for example, have a separate deadline of 31 December 2027 for FY 2026-27. The same applies to annual ROC and LLP filings.

The important thing is to treat this as one calendar, not seven unrelated ones. Most compliance problems start when GST, payroll, income tax, and corporate filings are tracked by different teams without visibility into the same deadlines.

What are the GST Compliance Due Dates for FY 2026-27?

GST looks simple until QRMP enters the picture.

Two things are worth flagging.

First, opting into QRMP changes your return filing frequency, not your payment frequency. The return moves to quarterly, but tax still needs to be paid monthly through the prescribed mechanism.

Second, the 22nd or 24th QRMP deadline depends on the State or Union Territory of the principal place of business.

What Happens if GST Returns are Filed Late?

Late filing can trigger both late fees and interest.

GSTR-3B delays can attract a late fee of ₹50 per day, or ₹20 per day for NIL returns, subject to applicable limits, along with 18% annual interest on unpaid tax.

For GSTR-9, the late fee is ₹100 per day under CGST and ₹100 per day under SGST, subject to the applicable turnover-based cap.

What are the TDS and TCS Compliance Due Dates for FY 2026-27?

TDS runs on two clocks at once: a monthly deposit clock and a quarterly return clock.

Government deductors using treasury challan entries follow different deposit treatment.

From 1 April 2026, businesses also need to account for the transition to the Income Tax Act, 2025, including updated section references and forms where applicable.

What is the Penalty for Late TDS Filing?

Late TDS or TCS statements can attract a fee of ₹200 per day under Section 234E, capped at the amount of TDS or TCS payable.

A separate penalty under Section 271H, ranging from ₹10,000 to ₹1,00,000, may also apply in specified cases.

What are the PF and ESI Compliance Due Dates?

PF and ESI are recurring payroll-linked obligations. Missing one monthly remittance can create interest and damages even if payroll itself was processed correctly.

For EPF, employers should verify the exact applicable timeline against their establishment’s EPFO records and the current portal instructions.

What Happens if PF or ESI Contributions are Paid Late?

Late EPF payments can attract interest and damages under the applicable EPF provisions.

Late ESI contributions attract 12% annual interest on delayed payments, with damages that may also be imposed under Section 85B depending on the nature and duration of the default.

The key point is that these are not one-time administrative penalties. The cost can continue increasing as the delay continues.

What are the ROC and Company Compliance Due Dates for FY 2026-27?

Company compliance is generally tied to the AGM date, which means not every business will have the same calendar date for every filing.

The most important update here is DIR-3 KYC.

How Has DIR-3 KYC Changed for FY 2026-27?

The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 replaced the annual DIR-3 KYC requirement with a filing once every three consecutive financial years through the revised framework.

Directors who were already KYC-compliant as of 31 March 2026 generally do not need to repeat the filing in FY 2026-27 or FY 2027-28. Their next filing falls in the prescribed 2028 window, unless a change in mobile number, email address, or residential address requires an earlier update.

What are the LLP Compliance Due Dates for FY 2026-27?

LLP compliance is simpler than the private limited company calendar, but the penalties can become expensive because there is no upper cap on some delayed filings.

Both filings are required even if the LLP has not conducted business during the year.

An LLP generally requires an audit once turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh.

What are the Income Tax Compliance Due Dates for FY 2026-27?

Income tax compliance follows a quarterly rhythm for advance tax.

Taxpayers under Sections 44AD and 44ADA generally have the option of paying the year’s advance tax in one instalment by 15 March 2027, subject to applicable conditions.

Tax audit requirements can apply when:

• Business turnover exceeds ₹1 crore

• Business turnover exceeds ₹10 crore, where more than 95% of receipts and payments are digital

• Professional gross receipts exceed ₹50 lakh

For FY 2025-26, the tax audit report is due by 30 September 2026, with a later date applicable where transfer pricing requirements apply.

What Happens if Advance Tax is Paid Late?

Short payment or non-payment of advance tax can attract interest at 1% per month under the relevant provisions of the Income-tax Act, 2025, which replace the earlier Sections 234B and 234C framework referenced under the 1961 Act.

Labour Law Compliance Calendar: Professional Tax, Bonus, Gratuity

Professional Tax (State-Wise Due Dates)

Professional tax is the clearest example on this page of why one national due date doesn’t exist. Every state runs its own clock, and even within a single state, the rules can differ for monthly employer deduction versus annual self-employed enrollment.

Maharashtra changed the monthly PTRC payment deadline from the last day of the month to the 15th of the following month, effective from the March 2026 return cycle, under the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026. If your tracker still shows end-of-month for Maharashtra, that’s the one line to fix before your next payroll run.

No state can charge more than ₹2,500 per person per year, a cap set by Article 276(2) of the Constitution, so the variation across states sits entirely in the calendar and the penalty rate, never in the ceiling.

Bonus & Gratuity

Bonus applies to establishments with 20 or more employees, or factories with 10 or more, and covers employees earning up to ₹21,000 a month in basic pay plus dearness allowance who’ve completed 30 working days in the year. A few numbers to keep on hand:

• Payout range: 8.33% to 20% of eligible wages

• Payment deadline: Within 8 months of the accounting year’s close

Gratuity kicks in once an organisation crosses 10 employees, and an employee qualifies after 5 years of continuous service (waived for death or disablement). The formula and limits:

• Gratuity = (Basic + DA) × 15 × years of service ÷ 26

• Statutory cap: ₹20 lakh for private-sector employees

• Payment window: Within 30 days of gratuity becoming payable, after which interest starts accruing at the prevailing rate.

Foreign shareholding adds FEMA to all of this, which remains unaffected by state labour law.

Which FEMA Compliance Deadlines Should Businesses Track?

Businesses with foreign investment, overseas investment, or specified foreign liabilities and assets may also have RBI-related reporting obligations.

One key annual deadline is the Foreign Liabilities and Assets (FLA) Return, due on 15 July for eligible entities.

Branch offices, liaison offices, and project offices may also have separate annual activity reporting requirements.

The practical rule is simple: if your company has cross-border investment or reporting obligations, don’t leave FEMA compliance outside the main statutory calendar.

What are the Key Penalties for Missing Compliance Deadlines?

A compliance calendar is only useful when the consequences of missing a date are visible too.

How Can Businesses Manage Statutory Calendar?

A calendar by itself doesn’t create compliance. Someone still needs to know which dates apply, what information is required before the due date, and whether the payment or return was actually completed.

A more practical workflow is:

1. Identify applicable laws and filings based on the company’s structure, turnover, employee count, and registrations.

2. Assign owners for each GST, payroll, tax, ROC, LLP, and FEMA obligation.

3. Set reminders before the actual due date, not on the deadline itself.

4. Track proof of filing and payment in the same system.

5. Review regulatory changes quarterly, especially changes that affect recurring calendar assumptions.

The DIR-3 KYC change is a good example. A compliance tracker built on an old annual assumption can continue generating unnecessary reminders for years.

Wrapping it Up

A statutory compliance calendar is most valuable when it becomes part of your team’s everyday workflow, not something you search for only after a deadline is approaching.

Keep the month-by-month calendar handy, revisit it whenever regulatory changes are announced, and use the detailed sections whenever you need to verify a due date, filing requirement, or applicability rule.

The challenge isn’t that there are too many laws. It’s that different obligations run on different clocks. GST is monthly or quarterly. TDS combines monthly deposits with quarterly returns. PF and ESI are payroll-linked. Income tax follows quarterly and annual deadlines. ROC and LLP filings depend on corporate events and entity structure.

Managing all of that becomes easier when payroll, compliance, and statutory filings work from a shared source of truth.

Keka helps businesses simplify payroll, automate statutory compliance, track critical due dates, and stay audit-ready from a single platform.

Manage payroll, statutory compliance, and compliance deadlines with Keka

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Frequently Asked Questions (FAQs)

Q1. What are the key statutory compliance due dates for FY 2026-27?

1. The key recurring deadlines include GST returns on the 11th and 20th for eligible monthly filers, TDS deposits by the 7th of the following month, ESI contributions by the 15th, and quarterly advance tax instalments on 15 June, 15 September, 15 December, and 15 March. The exact calendar also depends on entity type, turnover, and applicable registrations.

Q2. When are TDS returns due for FY 2026-27?

1. TDS returns are due on 31 July 2026 for Q1, 31 October 2026 for Q2, 31 January 2027 for Q3, and 31 May 2027 for Q4. Monthly TDS deposits are generally due by the 7th of the following month, while March deductions follow the special 30 April deadline.

Q3. What are the ROC annual filing due dates for private limited companies?

1. AOC-4 is generally due within 30 days of the AGM, while MGT-7 or MGT-7A is generally due within 60 days. The revised DIR-3 KYC framework also needs to be considered separately because the annual filing cycle has been replaced by a three-year cycle for eligible directors.

Q4. What is the penalty for late GST and TDS filing?

1. Late GSTR-3B filing can attract daily late fees and interest on unpaid tax, while GSTR-9 has a separate daily late fee structure. Late TDS or TCS statements can attract a ₹200-per-day fee under Section 234E, subject to the applicable cap, with additional penalties possible in specified cases.

Q5. What are PF and ESI due dates each month?

1. ESI contributions are generally due by the 15th of the following month. EPF contributions are also commonly remitted by the 15th, although employers should verify the exact applicable deadline through their EPFO establishment records and current instructions.