Complete Compliance Calendar for October 2026
GST | Income Tax | TDS/TCS | PF | ESI | MCA | LLP
October 2026 is an important month from a compliance perspective for businesses, professionals and tax practitioners. Along with the routine monthly and quarterly obligations, the month includes the revised tax-audit deadline of 21 October 2026, various GST return due dates, quarterly TDS/TCS requirements, PF and ESI payments, as well as key MCA and LLP-related filings.
This compliance calendar highlights the major statutory requirements that may apply to businesses and professionals during October 2026. Additional entity-specific, state-level and industry-specific compliances should be reviewed separately based on the nature and circumstances of the taxpayer.
📅 1 October 2026
Income Tax – Key Changes Effective from October
A number of amendments and procedural changes under the Income Tax Act, Income Tax Rules and related notifications come into effect from 1 October 2026.
One notable change relates to the purchase of immovable property from a non-resident (NRI). In specified cases, a resident Individual or HUF purchasing property from an NRI will not be required to obtain a TAN solely for complying with the applicable TDS procedure. Instead, the new PAN-based reporting process, including Form 141, becomes applicable.
However, the removal of the TAN requirement does not mean that the underlying TDS obligation has been eliminated. Buyers involved in such transactions should carefully review the revised procedure and applicable reporting requirements before making the payment.
📅 5 October 2026
GSTR-5A – OIDAR Services
GSTR-5A applies to overseas service providers supplying Online Information and Database Access or Retrieval (OIDAR) services to non-taxable persons located in India.
General due date: 20th of the following month.
Taxpayers falling under this category should verify the relevant return period and the applicable filing date on the GST portal before filing.
📅 7 October 2026
TDS/TCS Deposit for September 2026
Tax deducted or collected during September 2026 is generally required to be deposited with the Government by 7 October 2026.
The standard Income Tax compliance timeline requires TDS to be deposited by the 7th day of the succeeding month, subject to applicable exceptions.
Who should review this compliance?
- Companies
- Firms and LLPs
- Other TDS deductors
- Employers deducting tax from salaries
- Individuals/HUFs covered by TDS provisions
- Persons responsible for collecting TCS, wherever applicable
Action point: Reconcile the September TDS/TCS liability with the relevant challans and accounting records before making the payment.
📅 10 October 2026
GSTR-7 – GST TDS Return
GSTR-7 for September 2026
Due date: 10 October 2026
This return is applicable to persons and entities required to deduct TDS under the GST law.
GSTR-8 – GST TCS Return
GSTR-8 for September 2026
Due date: 10 October 2026
This return applies to e-commerce operators who are required to collect TCS under GST.
📅 11 October 2026
GSTR-1 – Monthly Return
GSTR-1 for September 2026
Due date: 11 October 2026
Applicable to regular taxpayers who furnish GSTR-1 on a monthly basis.
The standard monthly GSTR-1 filing date is the 11th of the succeeding month.
Before submitting GSTR-1, verify:
- Sales recorded in the books
- E-invoices
- Debit and credit notes
- B2B invoices
- B2C supplies
- Export transactions
- Advances received
- Amendments
- HSN-wise details
📅 13 October 2026
GSTR-1 – QRMP Taxpayers
GSTR-1 for July–September 2026
Due date: 13 October 2026
This applies to eligible taxpayers registered under the Quarterly Return Monthly Payment (QRMP) scheme.
For quarterly filers, GSTR-1 is generally due on the 13th of the month following the relevant quarter.
GSTR-5 – Non-Resident Taxable Persons
GSTR-5 for September 2026
Due date: 13 October 2026
GSTR-5 is applicable to registered non-resident taxable persons. For monthly periods covered under the current framework, the prescribed filing date is generally the 13th of the succeeding month.
GSTR-6 – Input Service Distributors
GSTR-6 for September 2026
Due date: 13 October 2026
This return is applicable to registered Input Service Distributors (ISDs).
📅 15 October 2026
EPF Payment & ECR – September 2026
Due date: 15 October 2026
Employers covered under EPF should complete the monthly provident fund contribution, payment and related ECR requirements within the prescribed deadline.
Employer review checklist:
- New employee additions and exits
- UAN details
- Employee wages
- Employer and employee contributions
- ECR information
- Payment status
ESI Contribution – September 2026
Due date: 15 October 2026
Employers covered by the ESI scheme should deposit the applicable contribution for September 2026 within the prescribed period.
📅 18 October 2026
CMP-08 – Composition Scheme
CMP-08 for July–September 2026
Due date: 18 October 2026
Applicable to eligible composition taxpayers who are required to submit the quarterly statement and pay the corresponding tax liability.
📅 20 October 2026
GSTR-3B – Monthly Filers
GSTR-3B for September 2026
Due date: 20 October 2026
Applicable to taxpayers filing GSTR-3B on a monthly basis.
Before filing, taxpayers should reconcile:
Books → GSTR-1 → GSTR-3B → GSTR-2B
Special attention should be given to:
- Output tax liability
- Input Tax Credit
- Reverse Charge Mechanism
- Credit/debit notes
- Amendments
- Interest
- Late fees
- Earlier-period adjustments
GSTR-5A – OIDAR Services
For OIDAR service providers covered by the relevant provisions, the applicable monthly GSTR-5A compliance should also be reviewed during this period.
Businesses providing such services should verify the relevant tax period and exact filing date available on the GST portal.
📅 21 October 2026
🚨 Tax Audit Report – Important October Deadline
21 October 2026 is one of the key compliance dates for eligible taxpayers during October.
The tax-audit report deadline for AY 2026-27 has been extended from:
30 September 2026 → 21 October 2026
The extension has been communicated by the CBDT through Circular No. 07/2026 dated 28 September 2026.
Who needs to consider this extension?
The revised date applies to the specified category covered under Sl. No. 2 in the Table below Explanation 2 to Section 139(1), subject to the applicable statutory conditions.
Important compliance distinction
The extension of the tax-audit report deadline should not automatically be treated as an extension for every audit-related form.
Taxpayers should separately verify the due date and applicability of:
- Tax Audit Report: 21 October 2026 for eligible specified cases
- Form 10B/10BB: Check applicability and its connection with the relevant audit-report requirements
- Form 10BD: Separate compliance; it should not automatically be considered covered by the tax-audit extension
- Transfer Pricing cases: Subject to separate applicable timelines
This distinction is particularly relevant for companies, firms, LLPs, societies and charitable or religious trusts.
📅 22 October 2026
GSTR-3B – QRMP Group 1
Eligible QRMP taxpayers belonging to the applicable Group 1 States/UTs should file:
GSTR-3B for July–September 2026
Due date: 22 October 2026
The applicable QRMP due date depends on the State/UT of the taxpayer’s principal place of business.
📅 24 October 2026
GSTR-3B – QRMP Group 2
Eligible QRMP taxpayers falling under the applicable Group 2 States/UTs should file:
GSTR-3B for July–September 2026
Due date: 24 October 2026
For instance, Haryana falls under the Group 2 classification under the standard QRMP arrangement. Therefore, eligible QRMP taxpayers in Haryana should generally consider 24 October 2026 as the applicable quarterly GSTR-3B deadline.
📅 25 October 2026
ITC-04 – Job Work Reporting
ITC-04 is relevant for manufacturers or principals who are required to report specified details relating to goods sent to or received back from job workers.
For the April–September 2026 period, the relevant filing date is 25 October 2026, subject to the taxpayer’s applicable category and reporting frequency.
Information to reconcile before filing:
- Goods sent to job workers
- Goods received back
- Goods supplied from job-worker premises
- Job-work challans
- Pending goods
- Time limits prescribed under Section 143
📅 30 October 2026
AOC-4 – Financial Statements
AOC-4/AOC-4 XBRL may become due during October for companies whose AGM date results in an October filing deadline.
The statutory filing period is linked to the actual AGM date and applicable provisions. Therefore, 30 October should not be treated as a common due date applicable to every company.
Companies should calculate their filing deadline based on their AGM date and the relevant MCA requirements.
The applicable annual filing forms are available on the MCA V3 portal.
LLP Form 8 – Statement of Account & Solvency
LLPs are required to file Form 8 – Statement of Account & Solvency within the prescribed period following the end of the financial year.
For FY 2025-26, the generally applicable due date is:
30 October 2026
LLPs should complete the required statement, certification and filing formalities before the applicable deadline.
TCS Certificate – Form 27D
Where applicable, the TCS certificate relating to the second quarter should be issued within the prescribed period.
Businesses should verify the applicable certificate requirements under the new Income Tax framework, including the transition from the earlier form numbering.
📅 31 October 2026
Quarterly TDS Statements – Q2
The quarterly TDS statements for July–September 2026 are generally required to be filed by:
31 October 2026
Under the new Income Tax framework, several forms have been renumbered. For example:
- Form 138 – corresponding to the earlier Form 24Q for salary TDS
- Form 140 – corresponding to the earlier Form 26Q for specified non-salary resident payments
- Form 27Q – reporting relating to specified payments to non-residents under the applicable framework
The Income Tax Department prescribes 31 October as the Q2 due date for the relevant Form 138 and Form 140 filings.
TCS Quarterly Statement – Q2
For the period July–September 2026, the quarterly TCS statement in Form 143 is generally due on:
31 October 2026
The applicable TCS collectors should complete the statement after reconciling collections, challans and transaction records.
MSME Form-1 – Half-Yearly Filing
Specified companies having payments outstanding to Micro and Small Enterprises beyond the prescribed period should review their MSME Form-1 reporting requirements for the April–September 2026 period.
October is an important month for the half-yearly reporting cycle.
Companies should verify:
- Vendor balances
- MSME registration details
- Pending invoices
- Invoice due dates
- Payments already made
- Amounts remaining outstanding beyond the prescribed period
📌 October 2026 – GSTR-9 & GSTR-9C Preparation
Although GSTR-9 and GSTR-9C for FY 2025-26 are generally not due in October, this month can be used to begin the annual GST reconciliation process.
GSTN’s framework provides for the annual return and reconciliation statement within the prescribed annual-return timeline, generally linked to 31 December of the subsequent financial year, unless the Government extends the deadline.
Therefore, businesses should begin their FY 2025-26 reconciliation in October rather than waiting until the final month.
Key reconciliation areas:
Books of Accounts
↓
GSTR-1
↓
GSTR-3B
↓
GSTR-2B / ITC
↓
E-Invoices
↓
Credit & Debit Notes
↓
RCM
↓
HSN Summary
↓
GSTR-9 / GSTR-9C
Early reconciliation can help identify differences between accounting records and GST returns before the annual filing deadline.
📊 October 2026 Compliance Calendar – Quick Reference
| Date | Compliance | Period | Applicable To |
|---|---|---|---|
| 5 Oct | GSTR-5A | September 2026 | OIDAR suppliers, where applicable |
| 7 Oct | TDS/TCS payment | September 2026 | Deductors/collectors |
| 10 Oct | GSTR-7 | September 2026 | GST TDS deductors |
| 10 Oct | GSTR-8 | September 2026 | E-commerce operators |
| 11 Oct | GSTR-1 | September 2026 | Monthly filers |
| 13 Oct | GSTR-1 | July–September 2026 | QRMP taxpayers |
| 13 Oct | GSTR-5 | September 2026 | NRTPs |
| 13 Oct | GSTR-6 | September 2026 | ISDs |
| 15 Oct | PF/ECR | September 2026 | EPF-covered establishments |
| 15 Oct | ESI | September 2026 | ESI-covered establishments |
| 18 Oct | CMP-08 | July–September 2026 | Composition taxpayers |
| 20 Oct | GSTR-3B | September 2026 | Monthly filers |
| 21 Oct | Tax Audit Report | AY 2026-27 | Specified eligible audit cases |
| 22 Oct | GSTR-3B | July–September 2026 | QRMP Group 1 |
| 24 Oct | GSTR-3B | July–September 2026 | QRMP Group 2 |
| 25 Oct | ITC-04 | April–September 2026 | Applicable job-work cases |
| 30 Oct | AOC-4 | FY 2025-26 | Companies, based on AGM date |
| 30 Oct | LLP Form 8 | FY 2025-26 | LLPs |
| 31 Oct | TDS statement | July–September 2026 | TDS deductors |
| 31 Oct | TCS statement – Form 143 | July–September 2026 | TCS collectors |
| 31 Oct | MSME Form-1 | April–September 2026 | Specified companies |
⭐ October 2026 – CA & Tax Professional Action Checklist
Income Tax
☐ Deposit September TDS/TCS by 7 October
☐ Complete outstanding tax-audit work
☐ Submit eligible tax-audit reports by 21 October
☐ Work on audited ITRs considering the applicable extended timeline
☐ Prepare Q2 TDS statements
☐ Prepare the Q2 TCS statement
☐ Review NRI property transactions and the new Form 141 procedure
GST
☐ File GSTR-7
☐ File GSTR-8
☐ Complete monthly GSTR-1
☐ File QRMP GSTR-1
☐ File GSTR-5
☐ File GSTR-6
☐ Submit CMP-08
☐ Complete monthly GSTR-3B
☐ Complete QRMP GSTR-3B
☐ Review and file ITC-04, where applicable
☐ Begin FY 2025-26 GSTR-9/GSTR-9C reconciliation
Payroll
☐ Complete PF payment and ECR
☐ Deposit ESI contribution
☐ Reconcile salary TDS
☐ Review employee master data and payroll records
Companies & LLPs
☐ Review AOC-4/AOC-4 XBRL due dates
☐ Check MGT-7/MGT-7A requirements based on AGM date
☐ Review MSME Form-1 applicability
☐ Complete LLP Form 8
☐ Check ADT-1 filing requirements based on AGM
☐ Review other applicable event-based MCA filings