Compliance Calendar

Declaration under section 393(6) for receipt of certain incomes without deduction of tax during the quarter ending September, 2026 in Form 121

Due date for deposit of Tax deducted/collected for the month of August, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

Declaration under section 394(2) of the Act to be made by a buyer for obtaining goods without collection of tax received in the month of September, 2026 in Form 127

Return filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST for August 2026 - (GSTR-8)

Return filed by the persons who is required to deduct TDS (Tax deducted at source) under GST for August 2026 - (GSTR-7)

Return of Outward Supplies for August 2026 by taxpayers with Annual Aggregate turnover above Rs. 5 Crore or opted to file the return monthly - (GSTR-1)

Return filed by Non-Resident Taxable Person for August 2026 - (GSTR-5)

Return filed by Input Service Distributors for August 2026 - (GSTR-6)

Payment of ESI Contribution September 2026 - (Online)

Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of September 30, 2026 in Form 92

Due date for furnishing of Form 137 by an office of the Government for TDS/TCS Book Adjustment Statement for the month of September, 2026

Statement in Form 1 (Income-tax Rules, 2026) by the stock exchange for the month of August, 2026, in respect of transactions in which client codes have been modified after registering in the system.

Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 147(1)(b), in respect of remittances, made for the quarter of of Jul to Sep of 2026-27 (Tax Year) in Form 148

Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of September, 2026 in Form 147

Due date for issue of Certificate under section 395(4) for tax deducted at source in the month of August, 2026 in Form 132

PF payment for September 2026 - (Online)

Return filed by OIDAR service provider for the month of August 2026 - (GSTR-5A)

Payment of GST and Monthly Summary Return (Turnover more than Rs. 5 Crore in Previous year) for August 2026 for registered taxpayer or who has not opted for Quarterly Return Monthly Payment (QRMP) Scheme - (GSTR-3B)

Quarterly statement of tax deposited in Form 142 in relation to transfer of virtual digital asset under section 393(1) [ Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending September 30, 2026

Furnishing of challan-cum-statement in Form No. 141 (Income-tax Rules, 2026) in respect of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act, 2025 for the month of August, 2026

Quarterly statement of deduction of tax in Form 138 under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ending 30th September.

Quarterly statement of collection of tax at source under section 397(3)(b) for the quarter ended September 30, 2026 in Form 143

Quarterly statement of deduction of tax in Form 144 under section 397(3)(b) in respect of payments other than salary made to non-residents for the quarter ending 30th September 2026

Intimation by Sovereign Wealth Fund of investment under Schedule V [Table: Sl. No. 7] for the quarter ending September 31, 2026 in Form Form II SWF

Intimation by Pension Fund of investment under Schedule V [Table: Sl. No. 7] for the quarter ending September 30, 2026 in Form 175

Quarterly statement of deduction of tax in Form 140 under section 397(3)(b) in respect of payments made other than salary for the quarter ending 30th September.

The Code on Social Security, 2020 Monthly ESIC Contribution Challan (Challan) -CENTRAL

The Karnataka Tax On Professions, Trades, Callings And Employments Act,1976 Monthly PT Remittance and Filing of Returns in Form 9 and Form 5A -KARNATAKA

The Code on Social Security, 2020 Monthly Filing of Returns by Exempted Employers under the EDLI Scheme

The Code on Social Security, 2020 Monthly Remittance of Provident Fund (PF) Contributions -CENTRAL

The Bombay Labour Welfare Fund Act, 1953 Remittance of Fines and Unpaid Accumulations - TELANGANA

The Telangana Tax On Professions, Trades, Callings And Employments Act, 1987 Monthly PT Remittance and Filing of Return in Form V-TELANGANA

The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 1979 Quarterly Remittance of Fines and Unpaid Accumulations - WEST BENGAL

The Karnataka Labour Welfare Fund Act, 196 Monthly PT Remittance and Quarterly Remittance of Fines and Unpaid Accumulations- KARNATAKA

The Occupational Safety, Health and Working Conditions Code, 2020 Quarterly Returns (FORM 23A) - WEST BENGAL

The Maharashtra State Tax On Professions, Trade, Callings And Employments Act, 1975 Monthly Filing of Return in Form III-B-MAHARASHTRA

The Maharashtra State Tax On Professions, Trade, Callings And Employments Act, 197 - Monthly PT Remittance under the One-Time Payment of Tax Scheme, 2019 -MAHARASHTRA

The Occupational Safety, Health and Working Conditions Code, 2020 Quarterly Filing of Employment Exchange Return in Form ER-I -CENTRAL