Quick answer
The key dates for the rest of FY 2026-27 are the ITR for audit cases (extended to 21 November 2026), transfer pricing returns (30 November), advance tax (15 December and 15 March), GSTR-9 and 9C and the belated return for AY 2026-27 (31 December), and revised returns for AY 2026-27 (31 March 2027).
Key takeaways
- 21 November 2026: ITR for audit cases (AY 2026-27), extended by CBDT.
- 15 December 2026: third advance tax instalment (75% cumulative).
- 31 December 2026: GSTR-9/9C for FY 2025-26 and belated ITR for AY 2026-27.
- 15 March 2027: final advance tax instalment.
- 31 March 2027: last date to revise the AY 2026-27 return.
Table of contents
Keep this calendar handy. Dates are for a financial year ending 31 March and reflect announcements up to 29 October 2026; deadlines can be extended, so check with us before relying on a date.
Income tax
| Date | What is due |
|---|---|
| 21 Nov 2026 | ITR for audit cases, AY 2026-27 (extended from 31 Oct) |
| 30 Nov 2026 | ITR for transfer pricing cases |
| 15 Dec 2026 | Advance tax: 75% of estimated tax |
| 31 Dec 2026 | Belated return for AY 2026-27 |
| 31 Jan 2027 | TDS/TCS returns for October–December |
| 15 Mar 2027 | Advance tax: 100% (presumptive taxpayers: full amount) |
| 31 Mar 2027 | Last date to revise the AY 2026-27 return |
Under the Income-tax Act, 2025, TDS returns use new form numbers (the old 24Q, 26Q and 27Q were renumbered). Your software and our team handle the change.
GST
| Date | What is due |
|---|---|
| Monthly, 11th and 20th | GSTR-1 and GSTR-3B (monthly filers) |
| 31 Dec 2026 | GSTR-9 and GSTR-9C for FY 2025-26 |
Input tax credit for FY 2025-26 must be claimed by 30 November 2026 or the date you file the annual return, whichever is earlier.
Company law (ROC)
For companies that held their AGM by 30 September 2026:
- AOC-4 (financial statements): within 30 days of the AGM.
- MGT-7 / MGT-7A (annual return): within 60 days of the AGM.
- LLP Form 8: 30 October; Form 11: 30 May.
MCA sometimes relaxes additional fees for late filing; always confirm the current circular before relying on it.
Want us to track these dates for you? Talk to our ROC compliance and income tax teams.
Sources: CBDT press release (28 September 2026); Memorandum to the Finance Bill 2026; GSTN advisories; Companies Act, 2013.
Frequently Asked Questions
01.What is the ITR due date for audit cases for AY 2026-27?
CBDT extended the due date for audit cases from 31 October to 21 November 2026, with the tax audit report due by 21 October 2026.
02.When are advance tax instalments due?
15 June (15%), 15 September (45%), 15 December (75%) and 15 March (100%) of the estimated tax for the year. Presumptive taxpayers pay the full amount by 15 March.
03.Can I still file my AY 2026-27 return after the due date?
Yes. A belated return can be filed by 31 December 2026 with a late fee, and a filed return can be revised up to 31 March 2027.
