Annexure 2 · Founder resources · India compliance · FY 2026-27
The founder’s India compliance calendar
The recurring statutory dates a private limited company should not miss in FY 2026-27. One page, so you can keep it next to your filing folder.
Verified as of 30 September 2026. Dates are for FY 2026-27, assuming a private limited company with a financial year ending 31 March. Laws and deadlines move; confirm anything you rely on against current law, or ask us to.
Most compliance penalties do not come from hard filings. They come from easy ones that slipped because nobody owned the date. This is the list for a private limited company with a financial year ending 31 March: the all-year and monthly items first, then the dated filings in order, then the filings that run off an event rather than a date. Dates that depend on your AGM move with it; treat those as “AGM + X days.” Two things are different from the June edition. The annual 30 September DIR-3 KYC no longer exists: director KYC is now filed once every three financial years, so nothing falls due on 30 September 2026 for a director whose KYC was current. And on 28 September 2026 CBDT moved the FY 2025-26 tax audit report to 21 October and the company return to 21 November 2026, for companies other than transfer-pricing cases.
The three most-missed
30 June
DPT-3, the annual return of deposits and loans; what it is, who must file and the FY 2025-26 waiver are on DPT-3 filing: the 30 June deadline
15 July
FLA return to RBI, if you have foreign investment or hold overseas direct investment
30 Sept
AGM for FY 2025-26, which starts the AOC-4 (30 days) and MGT-7 (60 days) clocks; also the Rule 9B dematerialisation date for private companies that were not small companies at 31 March 2025. DIR-3 KYC no longer falls here.
The full year, in order
| Date | What it is | Form | Who it applies to |
|---|---|---|---|
| All year | Two income-tax Acts apply this year. Income of FY 2025-26 (AY 2026-27) is returned and audited under the Income-tax Act 1961, kept alive for earlier tax years by s.536(2)(c) of the Income-tax Act 2025; TDS on payments from 1 Apr 2026, advance tax and every other FY 2026-27 obligation runs under the 2025 Act and the Income-tax Rules 2026 (Notification 22/2026). The new audit and transfer-pricing forms (Form 26, Form 48) are first filed in FY 2027-28 | n/a | All companies |
| All year | Mandatory e-invoicing: IRN and QR code on the Invoice Registration Portal for every B2B invoice, export invoice and credit or debit note (Rule 48(4) CGST Rules; Notification 13/2020-Central Tax as amended by Notification 10/2023-Central Tax, effective 1 Aug 2023). Threshold Rs 5 crore aggregate turnover in any financial year since 2017-18, unchanged in FY 2026-27; a company that first crossed Rs 5 crore in FY 2025-26 is covered from 1 Apr 2026 | e-invoice (IRN); no numbered form | GST-registered companies above the Rs 5 crore threshold, unless in an exempt class (SEZ unit, bank, NBFC or insurer, GTA, passenger transport, multiplex cinema, government department) |
| 7th, monthly | Deposit of TDS and TCS deducted or collected in the previous month (Rule 218(2), Income-tax Rules 2026): 30 Apr where the amount was paid or credited in March, otherwise within seven days of month-end; 30 days with challan-cum-statement Form 141 for the Rule 218(3) categories. TDS on March 2026 payments, the last under the 1961 Act, fell due 30 Apr 2026 under the same dates | Challan | All companies that deduct or collect tax at source |
| 11th and 20th, monthly | GST statement of outward supplies for the previous month (GSTR-1, 11th; Notification 83/2020-Central Tax) and monthly return with payment of tax (GSTR-3B, 20th; rule 61(1)). The March 2026 GSTR-3B was extended by one day to 21 Apr 2026 by Notification 01/2026-Central Tax; standard dates apply for the rest of the year unless CBIC notifies otherwise. Under the QRMP option: GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th after each quarter (by State or UT of the principal place of business), with tax for the first two months of the quarter in PMT-06 by the 25th | GSTR-1 / GSTR-3B (QRMP: GSTR-1, GSTR-3B, PMT-06) | Every GST-registered company filing monthly; QRMP only where aggregate turnover in the preceding financial year was up to Rs 5 crore and the company has opted in |
| Before each GSTR-3B | Outward tax liability (Tables 3.1 and 3.1.1) and Table 3.2 in GSTR-3B are auto-populated from GSTR-1, GSTR-1A or IFF and cannot be edited (GSTN advisories of 7 Jun 2025, from the July 2025 period, and 5 Dec 2025, from the November 2025 period); fix an error by filing GSTR-1A for the same period before GSTR-3B, once per period, and anything missed after that goes into the next period’s GSTR-1 or IFF. From the February 2026 period the Tax Liability Breakup tab must be saved before filing (advisory 16 Mar 2026). ITC in Table 4 still flows from GSTR-2B and IMS and remains editable: as at 30 Sep 2026 no GSTN advisory has fixed a date to lock it | GSTR-3B (corrections via GSTR-1A) | Every GST-registered company filing GSTR-3B, monthly or under QRMP |
| 13th, monthly | Input Service Distributor return distributing credit on common input services (including reverse-charge services) to the company’s other GSTINs under CGST s.20 and rule 39, mandatory since 1 Apr 2025 (Finance Act 2024 ss.11 and 12, brought into force by Notification 16/2024-Central Tax of 6 Aug 2024; due date under s.39(4)). Nil return in months with nothing to distribute. Cross-charge cannot substitute for ISD on third-party common input services | GSTR-6 (auto-drafted from GSTR-6A) | Companies with more than one GST registration where one office receives invoices for common input services on behalf of the others; that office needs a separate ISD registration |
| 15th, monthly | Provident fund contributions (employer and employee shares) and administrative charges for the previous wage month, paid electronically with the electronic challan-cum-return (para 38(1), EPF Scheme 1952, applied by EPFO under the Code on Social Security 2020, in force from 21 Nov 2025). September 2026 wages, due 15 Oct 2026: a single ECR with contributions capped at Rs 15,000 for 1 to 16 Sep and Rs 25,000 for 17 to 30 Sep; the employee-share shortfall may be recovered from October pay but the full remittance is still due 15 Oct | ECR (EPFO Unified Employer Portal) | Every establishment registered with EPFO. From 17 Sep 2026 (S.O. 5109(E), under s.2(89) of the Code on Social Security 2020) the wage ceiling is Rs 25,000 per month, so employees with EPF wages (basic plus DA plus any retaining allowance, not gross salary) up to Rs 25,000 must be enrolled in EPF, EPS and EDLI |
| 15th, monthly | ESI contribution for the previous wage month: employer 3.25% plus employee 0.75% of wages (Rule 19, Social Security (Central) Rules 2026, G.S.R. 344(E) of 8 May 2026), payable within 15 days of month-end under Regulation 31, ESIC (General) Regulations 1950, saved by s.164(2) of the Code on Social Security 2020 after the ESI Act 1948 was repealed on 21 Nov 2025 | ESIC employer portal (monthly contribution filing and e-challan) | Employers of ESIC-covered establishments, for employees earning up to Rs 21,000 per month (Rs 25,000 for persons with disability) |
| Month-end + 7 calendar days | Form ECB 2 reporting receipt of ECB proceeds and debt servicing under each loan registration number, through the designated AD Category I bank, for any month in which proceeds are received or debt is serviced (Schedule I para 16(1), FEMA 3(R)(5)/2026-RB of 9 Feb 2026, effective 16 Feb 2026; calendar days, not working days). Form ECB 1 is filed first to obtain the LRN; Revised Form ECB 1 in the same window for any change in reported ECB parameters. Late filing is regularised by late submission fee. Nil-return practice is not stated in the regulation; confirm with the AD bank | Form ECB 2 (Form ECB 1 / Revised Form ECB 1 for registration and changes) | Companies that have raised external commercial borrowings from non-resident lenders, foreign-currency or rupee-denominated |
| 30 Apr | Half-yearly return of payments to micro and small enterprise suppliers pending beyond 45 days (Oct to Mar half-year). The 30 Apr 2026 filing (October 2025 to March 2026) has passed. The 2024 Amendment Order (S.O. 2751(E), 15 Jul 2024) did not move the dates; it narrowed the filers and substituted the form, which also reports amounts paid after 45 days | MSME Form I | Companies with any payment to a micro or small enterprise supplier pending more than 45 days from acceptance or deemed acceptance (s.405 Order, 2019) |
| 30 May | Annual return of an LLP for FY 2025-26 (within 60 days of the financial year end, s.35(1) LLP Act 2008 and Rule 25(1) LLP Rules 2009; passed, with no LLP-specific relief issued this year) | LLP Form 11 | LLPs only |
| 15 Jun · 15 Sep · 15 Dec · 15 Mar | Advance tax instalments for tax year 2026-27: at least 15%, 45%, 75% and 100% of the year’s estimated tax, cumulatively (s.408, Income-tax Act 2025). The June and September 2026 instalments have passed; December 2026 and March 2027 remain. Any amount paid by 31 Mar counts as advance tax for the year | Challan (no return) | Companies liable to advance tax |
| 30 Jun | Annual return of deposits and amounts not treated as deposits, as on 31 Mar (Rule 16, Companies (Acceptance of Deposits) Rules 2014). For FY 2025-26 the additional fee was waived for filings up to 31 Jul 2026 by MCA General Circular 02/2026 of 19 Jun 2026, after the 5 Jun 2026 MCA data-centre fire; the statutory date did not move | DPT-3 | All companies (except government companies) |
| 15 Jul | Annual return on Foreign Liabilities and Assets as on 31 Mar, filed on the RBI FLAIR portal (Regulation 4(2), FEMA 395/2019-RB). Provisional or unaudited figures are allowed within the due date; request permission on FLAIR to file a revised return once accounts are audited. From 1 Jul 2026 entities regulated by IFSCA in GIFT City do not file FLA with RBI and follow IFSCA’s data-submission instructions, which were pending at that date (RBI FLA FAQ Q43 to Q46, updated 1 Jul 2026); a domestic company that has invested into, or received investment from, an IFSC entity still files with RBI | FLA (FLAIR portal) | Companies and LLPs that have received FDI or made overseas direct investment, including any with FDI or ODI outstanding at end-March of the reporting or previous year even with no fresh transaction (the RBI FAQ also lists AIFs, partnership firms and PPPs) |
| 31 Jul · 31 Oct · 31 Jan · 31 May 2027 | Quarterly TDS and TCS statements for FY 2026-27 under s.397(3)(b) of the Income-tax Act 2025 read with Rule 219(1) and (4) of the Income-tax Rules 2026: Q1 31 Jul 2026 (passed), Q2 31 Oct 2026, Q3 31 Jan 2027, Q4 31 May 2027. Already passed inside this FY: the last old-form Q4 FY 2025-26 statements, Forms 24Q/26Q/27Q on 31 May 2026 (Rule 31A(2), 1962 Rules) and Form 27EQ on 15 May 2026 (Rule 31AA(2)); from Q1 FY 2026-27 the TCS statement falls on the month-end dates with the TDS forms | 138 (salary, replaces 24Q) / 140 (other resident deductees, replaces 26Q) / 144 (non-resident deductees, replaces 27Q); 143 (TCS, replaces 27EQ) | All companies that deduct or collect tax at source |
| 30 Sep | Annual General Meeting for FY 2025-26 (within 6 months of FY end, s.96(1); first AGM within 9 months, so 31 Dec 2026; not more than 15 months between AGMs; the Registrar may extend by up to three months on an application for special reasons). No general extension for FY 2025-26 as at 30 Sep 2026 | AGM | All companies |
| 30 Sep (extended to 21 Oct 2026) | Tax audit report for FY 2025-26 (AY 2026-27) under s.44AB of the Income-tax Act 1961. For companies and other audited assessees at Sl. No. 2 of Explanation 2 to s.139(1) the specified date was extended to 21 Oct 2026 by CBDT Circular 07/2026 of 28 Sep 2026 (issued under s.119 of the 1961 Act read with s.536 of the 2025 Act); transfer-pricing cases keep 31 Oct 2026. Last year on these forms: Form 26 applies from tax year 2026-27 | 3CA/3CB-3CD | Companies that require a tax audit |
| 30 Sep | Dematerialisation under Rule 9B, Companies (Prospectus and Allotment of Securities) Rules 2014: ISIN in place, new issues only in demat form, and promoter, director and KMP holdings dematerialised before any further issue, bonus, rights or buyback (due 18 months after the financial year end at which the company was not a small company). Rule 9B tests small-company status at each year end; the thresholds rose to Rs 10 crore paid-up capital and Rs 100 crore turnover on 1 Dec 2025 (G.S.R. 880(E)) and MCA has not clarified the position of a company that was not small at 31 Mar 2025 under the old Rs 4 crore and Rs 40 crore limits but is small under the new ones | n/a (ISIN through NSDL or CDSL; then half-yearly PAS-6) | Private companies, other than small and government companies, that were not small companies as at 31 Mar 2025 (30 Sep 2026); a company that ceases to be small as at 31 Mar 2026 has until 30 Sep 2027 |
| AGM + 15d | Notice to Registrar of appointment or re-appointment of the statutory auditor (s.139(1) proviso and Rule 4(2), Companies (Audit and Auditors) Rules 2014); 15 Oct 2026 for a 30 Sep 2026 AGM. Filed only in a year an auditor is appointed or re-appointed; no annual ratification filing since 7 May 2018 | ADT-1 | All companies |
| AGM + 30d | Filing of financial statements adopted at the AGM (s.137(1)); 30 Oct 2026 for a 30 Sep 2026 AGM, and practitioners file by 29 Oct because the MCA portal counts the AGM date as day one. AOC-4 CFS where consolidated statements are required; AOC-4 XBRL where paid-up capital is Rs 5 crore or more, turnover is Rs 100 crore or more, or the company prepares Ind AS financial statements (NBFCs, housing finance companies and banking or insurance companies are outside XBRL). No extension notified for FY 2025-26 as at 30 Sep 2026 | AOC-4 / AOC-4 CFS / AOC-4 XBRL | All companies |
| AGM + 30d | Report on Corporate Social Responsibility for FY 2025-26, filed as a linked e-form with AOC-4, AOC-4 XBRL or AOC-4 NBFC (Ind AS) under Rule 12(1B), Companies (Accounts) Rules 2014 (30 Oct 2026 for a 30 Sep 2026 AGM). MCA fixed separate later dates only for FY 2020-21 to FY 2023-24; none notified for FY 2025-26 as at 30 Sep 2026 (verify on MCA before filing) | CSR-2 | Companies to which section 135(1) applies, including private companies meeting the net worth, turnover or net profit thresholds |
| 30 Oct | Statement of Account and Solvency of an LLP for FY 2025-26 (within 30 days of the end of six months of the financial year, Rule 24(4), LLP Rules 2009); no 2026 relaxation, and CCFS-2026 did not cover LLP forms | LLP Form 8 | LLPs only |
| 31 Oct (extended to 21 Nov 2026) | Income tax return for FY 2025-26 (AY 2026-27) under s.139(1), Income-tax Act 1961. For companies other than transfer-pricing cases the due date was extended to 21 Nov 2026 by CBDT Circular 07/2026 of 28 Sep 2026 (CBDT press release of 28 Sep and e-filing portal notice of 29 Sep 2026). ITR-6 for AY 2026-27 has been open for online filing since 18 Aug 2026 (offline utility 20 Aug 2026) | ITR-6 | All companies other than transfer-pricing (s.92E) cases, whether or not audited; s.92E cases remain 30 Nov |
| 31 Oct | Half-yearly return of payments to micro and small enterprise suppliers pending, or paid, beyond 45 days of acceptance (Apr to Sep half-year to 30 Sep 2026) | MSME Form I | Companies with any payment to a micro or small enterprise supplier pending more than 45 days from acceptance or deemed acceptance (s.405 Order 2019 as amended by S.O. 2751(E), 15 Jul 2024; revised form since that date) |
| 13 Nov | DPDP Rules 2025: rule 4 (registration and obligations of Consent Managers) comes into force one year after gazette publication (G.S.R. 846(E); gazette dated 13 Nov 2025, e-gazette uploaded 14 Nov 2025). Rules 3, 5 to 16, 22 and 23 (itemised notice, security safeguards, breach intimation, erasure, contact person, verifiable parental consent, rights requests, cross-border checks) follow eighteen months after publication, on 13 May 2027, in FY 2027-28. Confirm no amending notification before relying on the dates | n/a | Companies intending to operate as Consent Managers (Indian company, net worth at least Rs 2 crore) can apply to the Data Protection Board from this date and must be registered before operating; every other company processing personal data: readiness checkpoint for 13 May 2027 |
| AGM + 60d | Annual return of the company for FY 2025-26 (s.92(4)); 29 Nov 2026 for a 30 Sep 2026 AGM. Both forms were revised w.e.f. 14 Jul 2025 | MGT-7 / MGT-7A | All companies; MGT-7A for OPCs and small companies (private companies with paid-up capital up to Rs 10 crore and turnover for the preceding FY up to Rs 100 crore, per G.S.R. 880(E) of 1 Dec 2025; not a holding or subsidiary company, s.8 company or special-Act company) |
| 29 Nov 2026 · 30 May 2027 | Half-yearly Reconciliation of Share Capital Audit Report, within 60 days of each half-year end (30 Sep and 31 Mar), per ISIN, certified by a practising CS or CA (Rule 9A(8), applied to private companies by Rule 9B(5)). 29 Nov 2026 for the half-year to 30 Sep 2026 and 30 May 2027 for the half-year to 31 Mar 2027; the 30 May 2026 filing has passed. The 2026 post-fire circulars did not touch PAS-6 | PAS-6 | Private companies that are not small companies (Rule 9B; government companies exempt); also unlisted public companies (Rule 9A) |
| 30 Nov | Income tax return for FY 2025-26 (AY 2026-27) where transfer pricing applies (s.92E of the 1961 Act; Explanation 2 to s.139(1), Sl. No. 1). The accountant’s report in Form 3CEB, and the tax audit report, are due a month earlier, on 31 Oct 2026 (s.92F(iv), s.44AB). Neither date was moved by CBDT Circular 07/2026 of 28 Sep 2026, which extended only non-transfer-pricing audit cases. Form 48 (s.172 of the 2025 Act, Rule 85 of the 2026 Rules) replaces 3CEB only from tax year 2026-27 | ITR-6 (Form 3CEB and Form 3CA/3CD by 31 Oct) | Companies with international transactions or specified domestic transactions |
| 31 Dec | Annual Performance Report for each foreign entity in which the company holds overseas direct investment, based on the foreign entity’s audited accounts for the year ended on or before 31 Mar 2026 (Regulation 10(4), FEM (Overseas Investment) Regulations 2022). Unaudited accounts certified by the statutory auditor or a CA are allowed only where the company has no control and host-country law does not require an audit; if the foreign entity’s year ends 31 Dec, the APR is due the following 31 Dec. Filed with the designated AD bank; late filing attracts LSF of Rs 7,500 per return, available up to three years from the due date | Form APR | Companies holding overseas direct investment; not needed for a holding below 10% without control and with no other financial commitment, or where the foreign entity is in liquidation |
| 31 Dec | GST annual return for FY 2025-26, and self-certified reconciliation statement where aggregate turnover exceeds Rs 5 crore (s.44 CGST Act; rule 80(1) and (3), as substituted by Notification 30/2021-Central Tax) | GSTR-9 / GSTR-9C | GST-registered companies with aggregate turnover above Rs 2 crore in FY 2025-26; above Rs 5 crore also file GSTR-9C (up to Rs 2 crore: exempt for FY 2024-25 onwards under Notification 15/2025-Central Tax of 17 Sep 2025) |
| 31 Dec | Three-year bar on late GST returns. GSTR-9/9C for FY 2022-23 cannot be filed after 31 Dec 2026 (the portal blocks it from 1 Jan 2027); monthly GSTR-1 and GSTR-3B for roughly Feb 2023 to Jan 2024 lapse month by month through the year, on the 1st of each month. Ss. 37(5), 39(11) and 44(2) CGST Act, in force 1 Oct 2023 (Finance Act 2023; Notification 28/2023-Central Tax); portal enforcement since 1 Dec 2025 (GSTN advisory of 29 Oct 2025). No relaxation notified as at 30 Sep 2026 | GSTR-1 / GSTR-3B / GSTR-9 / GSTR-9C | GST-registered companies with any unfiled past-period return (GSTR-9/9C only where the turnover threshold for that year applied) |
| Early 2027 | POSH annual report of the Internal Committee for calendar year 2026, to the employer and the District Officer (s.21, POSH Act 2013; contents per rule 14 of the 2013 Rules: complaints received, disposed, pending over 90 days, awareness programmes held, action taken). The Act fixes no date; each District Officer sets it, often January, so confirm locally. The count of cases and their disposal must also appear in the company’s annual report (s.22) and the Board’s report (Companies (Accounts) Rules 2014, rule 8(5)(x); verify current wording) | No prescribed form (contents per rule 14) | Companies with 10 or more workers (s.4): the Internal Committee for the report; the employer and Board for the s.22 disclosure |
| 28 Feb | Unified annual return under the Labour Codes for calendar year 2026, filed electronically on the Shram Suvidha / Ministry of Labour portal: Form XVII under OSH (Central) Rules 2026 r.72(5) and r.74 (Form XVIII only for contractors, half-yearly) and Form XXIII under Social Security (Central) Rules 2026 r.53(5)(a); the wages return is folded in under Code on Wages (Central) Rules 2026 r.48. Central sphere only; verify no later amendment before filing | Form XVII and Form XXIII | Establishments for which the Central Government is the appropriate Government and which meet the Codes’ headcount thresholds. Most private limited companies are State-sphere and file the annual return in the form and by the date in their State’s rules under the Codes |
Event-based filings
These run off an event, not the calendar. The clock starts when the event happens, and several carry a late submission fee that grows with the delay.
| Clock | What it is | Form | Who it applies to |
|---|---|---|---|
| Within 30 days of a change; next triennial filing 30 Jun 2028, per MCA advisory | Director KYC under Rule 12A, Companies (Appointment and Qualification of Directors) Rules 2014, now once every third financial year: the annual 30 Sep filing was abolished w.e.f. 31 Mar 2026 by G.S.R. 943(E) of 31 Dec 2025, so nothing falls due on 30 Sep 2026. Next filing 30 Jun 2028 (window Apr to Jun 2028) for directors who filed KYC for FY 2025-26; 30 Jun 2029 for DINs allotted in FY 2025-26, per MCA’s advisory (the notification names no opening year; confirm your director’s cycle on the MCA V3 portal); a change filing does not reset the cycle. Any change of mobile number, email or residential address: within 30 days. Fee: nil on time; Rs 5,000 late or for DIN reactivation; Rs 500 per change filing (G.S.R. 300(E), 21 Apr 2026) | DIR-3 KYC Web (single form; e-form DIR-3 KYC discontinued) | Every individual holding a DIN (directors of the company) |
| BEN-1 receipt + 30d | Return of significant beneficial owners (s.90(4), Companies Act 2013; rule 4, Companies (Significant Beneficial Owners) Rules 2018). Triggered when an individual declares in BEN-1 that they hold indirectly, or indirectly together with any direct holdings, 10% or more of the shares, voting rights or distributable dividend, or significant influence or control other than through direct holdings alone; also on any change in an existing SBO’s particulars, and for a subsidiary declaring its holding reporting company. The company must also identify SBOs and issue BEN-4 notices (rule 2A). Form last re-notified 15 Jul 2024 (G.S.R. 404(E)); verify the current version on the MCA V3 portal before filing | BEN-2 (MCA V3 portal; additional fee on late filing) | Every company that receives a BEN-1 declaration; exemptions only under rule 8 (for example shares held by a holding reporting company that itself files BEN-2, by government, or by SEBI, RBI, IRDAI or PFRDA-regulated investment vehicles) |
| Resolution + 30d | Special resolutions and the other s.117(3) items are filed in MGT-14 within 30 days of passing. Private companies not in default of AOC-4 or MGT-7/7A need not file board resolutions passed under s.179(3) (borrowing, investing, approving accounts and the Rule 8 items): G.S.R. 464(E) of 5 Jun 2015, with the no-default condition added by the notification of 13 Jun 2017 (the 2017 no-default condition should be confirmed with your adviser before relying on the exemption). The exemption is lost while in default and is not available to a private company that is a subsidiary of a public company | MGT-14 | Private limited companies (not applicable to LLPs) |
| Allotment + 30d | Report of equity instruments (shares, CCPS, CCDs) issued to a non-resident investor as FDI, filed via the Single Master Form on FIRMS through the AD bank (Regulation 4(1), FEMA 395/2019-RB; timeline untouched by the 13 Jun 2026 amendment, FEMA 395(4)/2026-RB) | FC-GPR | Companies raising equity from foreign investors |
| Transfer + 60d (or receipt or remittance of funds, if earlier) | Report of a transfer of equity instruments between a resident and a non-resident holding on a repatriable basis, filed on the FIRMS portal through the AD bank (Regulation 4(3), FEMA 395/2019-RB); a sale by a non-repatriable NRI or OCI holder to a resident is exempt | FC-TRS | The resident transferor or transferee in a share transfer involving a foreign investor (the company usually coordinates the filing) |
| Grant + 30d | Report of employees’ stock options issued to persons resident outside India who are employees or directors of the company, its holding company, JV or wholly owned overseas subsidiary (Regulation 4(4), FEMA 395/2019-RB). Late filing: LSF Rs 7,500 plus 0.025% of the amount per year of delay (a flow return, not the flat fee) | Form ESOP (FIRMS) | Companies granting ESOPs to non-resident employees or directors, including group-company personnel |
| Allotment + 30d | Report of a downstream investment into another Indian company that counts as indirect foreign investment for the investee (Rule 22, NDI Rules 2019; Regulation 4, FEMA 395/2019-RB) | Form DI | Indian companies that are foreign-owned or foreign-controlled and invest in other Indian companies |
| Before the first ODI remittance | Form FC with supporting documents filed with the designated AD bank to obtain a Unique Identification Number on or before the initial overseas direct investment; the AD bank will not remit until the UIN is allotted (Master Direction on Overseas Investment, para 16(3); UIN allotment is not RBI approval of the investment). Each later financial commitment is reported through the same AD bank at the time of remittance or commitment, whichever is earlier (deferred-consideration payments in Form FC); disinvestment and restructuring within 30 days. Late reporting: LSF Rs 7,500 plus 0.025% of the amount per year of delay, capped at 100% of the amount | Form FC (through the designated AD bank; OID application) | Companies making overseas direct investment (setting up or acquiring a foreign subsidiary or joint venture) |
| Within 3 years of a missed due date | Late Submission Fee to regularise a delayed FEMA filing (A.P. (DIR Series) Circular No. 16 of 30 Sep 2022, as applied by No. 25 of 30 Mar 2026): Rs 7,500 per return for non-flow returns (FLA, APR and, from 1 Apr 2026, Form ECB 1 and Revised Form ECB 1); Rs 7,500 plus 0.025% of the amount per year of delay for flow returns (FC-GPR, FC-TRS, Form ESOP, Form DI, Form FC, Form ECB 2), capped at 100% of the amount and rounded up to the nearest hundred. An LSF advice lapses if unpaid within 30 days; after three years only FEMA compounding. From 1 Apr 2026 each late ECB 2 under an LRN is a separate fee, paid to the RBI Regional Office by NEFT or RTGS after RBI’s acknowledgement email | LSF | Any company that missed an FLA, APR, FC-GPR, FC-TRS, ESOP, DI, Form FC or ECB filing |
What changed since the June edition
Reviewed 30 September 2026. One item per change applied to this page, in the order the lanes run above: Companies Act and MCA, income tax, RBI and FEMA, then GST, labour and data protection. Each gives what moved, the instrument, and what it does to a founder’s calendar, with the official source.
- MSME Form I, October to March half-year: the 30 April 2026 filing has passed. The 2024 Amendment Order (S.O. 2751(E), 15 July 2024) left the 30 April and 31 October dates alone but limited filers to companies with payments to micro or small enterprises pending more than 45 days and substituted the form, which now also reports amounts paid after 45 days. The row is reworded to match. S.O. 368(E), Specified Companies Order 2019 (MCA)
- MSME Form I, April to September half-year: due 31 October 2026 for the half-year to 30 September 2026, unchanged; the row now carries the amended filer test (pending more than 45 days from acceptance or deemed acceptance) and the revised form. S.O. 2751(E), 15 July 2024 (Gazette of India)
- LLP Form 8: new row. The Statement of Account and Solvency for FY 2025-26 is due 30 October 2026 (Rule 24(4), LLP Rules 2009). No 2026 relaxation was found, and CCFS-2026 did not list LLP forms. MCA: LLP Form 8
- DIR-3 KYC: the annual 30 September filing is gone. G.S.R. 943(E) of 31 December 2025, in force 31 March 2026, substituted Rule 12A so that every DIN holder files DIR-3 KYC Web once every third financial year by 30 June and reports a change of mobile number, email or residential address within 30 days; the e-form and web service merged into one form. A director whose KYC was current for FY 2025-26 next files by 30 June 2028; a DIN allotted in FY 2025-26 first files by 30 June 2029, per MCA’s advisory (the notification fixes only “the 30th June of the immediately following every third consecutive financial year” and names no opening year; confirm your director’s cycle on the MCA V3 portal). Nothing falls due on 30 September 2026, so the row moved to the event-based table and the 30 September tile above was replaced. G.S.R. 943(E), 31 December 2025 (Gazette of India)
- Dematerialisation, Rule 9B: the June “verify” row is replaced. A private company that was not a small company at 31 March 2025 had to comply by 30 September 2026; one that first ceases to be small at 31 March 2026 has until 30 September 2027 (Rule 9B(2), inserted by G.S.R. 802(E) of 27 October 2023; the 30 June 2025 transitional proviso inserted by G.S.R. 131(E) of 12 February 2025 for companies not small at 31 March 2023 is spent). Government companies are outside the rule. The interaction with the 1 December 2025 small-company limits is unclarified by MCA. G.S.R. 802(E), 27 October 2023 (Gazette of India)
- PAS-6: new row. Private companies under Rule 9B file the half-yearly Reconciliation of Share Capital Audit Report within 60 days of each half-year end (Rule 9A(8) via Rule 9B(5)): 29 November 2026 and 30 May 2027, with the 30 May 2026 filing already passed. The 2026 post-fire circulars did not touch it. G.S.R. 802(E), Rule 9B(5) (Gazette of India)
- ADT-1: row reworded. Notice of appointment or re-appointment of the auditor within 15 days of the meeting (s.139(1) proviso, Rule 4(2)); filed only in a year an auditor is appointed, since the annual ratification proviso was omitted with effect from 7 May 2018. Companies Act 2013, s.139 (India Code)
- AOC-4: the row now names AOC-4 CFS and the XBRL triggers under Rule 3 of the XBRL Rules 2015 (paid-up capital Rs 5 crore or more, turnover Rs 100 crore or more, or Ind AS financial statements; NBFCs, housing finance and banking or insurance companies outside XBRL). Due 30 October 2026 for a 30 September AGM; no extension notified as at 30 September 2026. Companies Act 2013, s.137 (India Code)
- MGT-7A: G.S.R. 880(E) of 1 December 2025 raised the small-company limits to Rs 10 crore paid-up capital and Rs 100 crore turnover for the preceding financial year (from Rs 4 crore and Rs 40 crore), so many more private companies file the abridged MGT-7A for FY 2025-26, due 29 November 2026 for a 30 September AGM. Holding and subsidiary companies, section 8 companies and special-Act companies remain outside. G.S.R. 880(E), 1 December 2025 (Gazette of India)
- CSR-2: new row. Since 14 July 2025 CSR-2 is a V3 e-form linked to AOC-4 (G.S.R. 357(E) of 30 May 2025; MCA General Circular 02/2025 of 16 June 2025). MCA fixed separate later dates only for FY 2020-21 to FY 2023-24 and none for FY 2025-26 as at 30 September 2026, so CSR-2 falls with AOC-4 within 30 days of the AGM. G.S.R. 357(E), 30 May 2025 (Gazette of India)
- BEN-2: new event-based row. The return of significant beneficial owners is due within 30 days of receiving a BEN-1 declaration (rule 4, SBO Rules 2018); the form was last re-notified by G.S.R. 404(E) of 15 July 2024 without changing the period. G.S.R. 404(E), 15 July 2024 (Gazette of India)
- MGT-14: new event-based row. Private companies not in default of AOC-4 or MGT-7 need not file board resolutions passed under s.179(3) (G.S.R. 464(E) of 5 June 2015, with the no-default condition added on 13 June 2017); special resolutions still go in MGT-14 within 30 days, and a private company that is a public-company subsidiary gets no exemption. G.S.R. 464(E), 5 June 2015 (Gazette of India)
- Board meetings: the “All year” notice now states s.173(5) precisely (one meeting in each half of the calendar year, at least 90 days apart, for small companies, OPCs, dormant companies and DPIIT-recognised start-up private companies), the start-up no-default condition from the 13 June 2017 notification, and the 1 December 2025 small-company limits; a holding company or a subsidiary is never a small company. Companies Act 2013, s.173 (India Code)
- CCFS-2026 and the post-fire circulars: General Circular 01/2026 of 24 February 2026 created the one-time Companies Compliance Facilitation Scheme for overdue MGT-7, MGT-7A, AOC-4 (all variants), ADT-1, FC-3 and FC-4 at normal fee plus 10% of the additional fee, in force 15 April to 15 July 2026, with s.92 and s.137 penalty proceedings concluded if filed before, or within 30 days of, an adjudication notice. GC 02/2026 of 19 June 2026 waived the additional fee, not the date, for FY 2025-26 DPT-3 filed by 31 July 2026 after the 5 June 2026 MCA data-centre fire. GC 03/2026 of 8 July 2026 extended the scheme to 31 August 2026 citing the fire; GC 04/2026 of 31 August 2026 extended it to 15 September 2026 citing stakeholder representations. The scheme has closed; the FY 2025-26 AOC-4 and MGT-7 dates are unchanged and no general extension had issued by 30 September 2026. The circular texts are published on the MCA portal under Notifications and Circulars. Source: MCA General Circulars 01/2026 (24 February 2026), 02/2026 (19 June 2026), 03/2026 (8 July 2026) and 04/2026 (31 August 2026).
- Fees and definitions: three MCA notifications reset who files what in FY 2026-27. G.S.R. 880(E) of 1 December 2025 set the small-company limits (MGT-7A eligibility, the two-meeting board calendar, the Rule 9B carve-out); G.S.R. 943(E) of 31 December 2025, in force 31 March 2026, made DIR-3 KYC Web triennial; G.S.R. 300(E) of 21 April 2026, in force on publication on 22 April 2026, set the DIR-3 KYC Web fee at nil on time, Rs 5,000 late or for DIN re-activation, and Rs 500 per change filing. G.S.R. 300(E), 21 April 2026 (Gazette of India)
- Which Act governs: the Income-tax Act 2025 came into force on 1 April 2026 (s.1(3)) and repealed the 1961 Act, but s.536(2)(c) keeps the 1961 Act for every tax year that began before 1 April 2026 and s.536(2)(j) carries the old rules, forms and circulars over. The FY 2025-26 return, tax audit and transfer-pricing report are therefore filed under the 1961 Act on ITR-6, 3CA/3CB-3CD and 3CEB, while TDS, advance tax and everything else for FY 2026-27 runs under the 2025 Act and the Income-tax Rules 2026. New “All year” row. Income-tax Act 2025, s.536 (Income Tax Department)
- Tax audit report: CBDT Circular 07/2026 of 28 September 2026, issued under s.119 of the 1961 Act read with s.536 of the 2025 Act, extended the AY 2026-27 specified date for companies and other audited assessees at Sl. No. 2 of Explanation 2 to s.139(1) from 30 September to 21 October 2026. Transfer-pricing cases keep 31 October 2026. The row keeps the statutory date and shows the extended date beside it; the same-day CBDT press release on the e-filing portal states both extended dates. CBDT press release on Circular 07/2026, 28 September 2026 (e-filing portal)
- ITR-6: the same circular moved the AY 2026-27 return due date for Sl. No. 2 persons from 31 October to 21 November 2026 (CBDT press release of 28 September 2026; e-filing portal notice of 29 September 2026). The 31 October date belongs to every company, audited or not, so the row no longer reads “companies under audit”; only s.92E cases keep 30 November. CBDT press release, 28 September 2026 (e-filing portal)
- Transfer pricing: no change and no extension. Form 3CEB and the tax audit report are due 31 October 2026 (s.92F(iv), s.44AB) and ITR-6 on 30 November 2026 (Explanation 2 to s.139(1), Sl. No. 1); Form 48 under s.172 of the 2025 Act and Rule 85 of the 2026 Rules replaces 3CEB only from tax year 2026-27. The row now separates the two dates. Income-tax Act 1961, s.139 (Income Tax Department)
- Advance tax: new row. Section 408 of the Income-tax Act 2025 keeps the four instalments on 15 June, 15 September, 15 December and 15 March at 15%, 45%, 75% and 100% cumulatively; the June and September 2026 instalments for tax year 2026-27 have passed. Income-tax Act 2025, s.408 (Income Tax Department)
- Quarterly TDS and TCS statements: new row. For quarters from April 2026, Rule 219 of the Income-tax Rules 2026 renumbers the forms (138 replaces 24Q, 140 replaces 26Q, 144 replaces 27Q, 143 replaces 27EQ), due 31 July, 31 October, 31 January and 31 May. The TDS dates are unchanged; the TCS statement moved from the 15th (Rule 31AA(2), 1962 Rules) to the month-end dates. Q2 FY 2026-27 is due 31 October 2026. Income-tax Rules 2026, Rule 219 (Income Tax Department)
- Monthly TDS and TCS deposit: new row. Rule 218(2) of the Income-tax Rules 2026 carries the old dates (within seven days of month-end; 30 April for March), with Form 141 for the 30-day challan-cum-statement categories under Rule 218(3). Income-tax Rules 2026, Rule 218 (Income Tax Department)
- FLA return: the filer description is wider than the June row said. LLPs with foreign capital contribution, SEBI-registered AIFs, partnership firms and PPPs also file, and any entity with FDI or ODI outstanding at end-March of the reporting or previous year files even with no fresh transaction (RBI FLA FAQ, 1 July 2026). Provisional figures are allowed within the due date, with a revised return once accounts are audited. The statutory date is unchanged at 15 July (Regulation 4(2), FEMA 395/2019-RB). FEMA 395/2019-RB, Regulation 4 (RBI)
- FLA for IFSC entities: on 1 July 2026 RBI, in consultation with IFSCA, revised FAQ answers 43 to 45 and added Q46. Entities regulated by IFSCA in GIFT City no longer file FLA with RBI and follow IFSCA’s data-submission instructions, which were pending at that date. A domestic company that has invested into, or received investment from, an IFSC entity still files with RBI. This is an FAQ clarification, not an amendment of the regulations. RBI FAQs on the FLA return, updated 1 July 2026
- APR: new row. Regulation 10(4) of the FEM (Overseas Investment) Regulations 2022 requires an Annual Performance Report for each foreign entity by 31 December each year, so 31 December 2026 for foreign-entity years ended on or before 31 March 2026; a late APR carries the flat LSF of Rs 7,500 per return under A.P. (DIR Series) Circular No. 16 of 30 September 2022. FEMA 400/2022-RB, Regulation 10 (RBI)
- Form FC: new event-based row. Filed with the designated AD bank to obtain a UIN on or before the initial overseas direct investment; the AD bank will not remit until the UIN is allotted (Master Direction on Overseas Investment, para 16(3)). The only 2026 amendment to that Master Direction (A.P. (DIR Series) Circular No. 02 of 1 April 2026) changed approval-route routing, not reporting. RBI Master Direction on Overseas Investment
- FC-GPR: new event-based row. Within 30 days of allotment of equity instruments to a non-resident as FDI (Regulation 4(1), FEMA 395/2019-RB). The amendment of 13 June 2026 (FEMA 395(4)/2026-RB) added AD-bank reporting in Form LEC (IFI) for individual foreign investors on stock exchanges and left this timeline untouched. FEMA 395/2019-RB, Regulation 4(1) (RBI)
- FC-TRS: new event-based row. Within 60 days of the transfer or of receipt or remittance of funds, whichever is earlier (Regulation 4(3), FEMA 395/2019-RB), with the onus on the resident party; a sale by a non-repatriable NRI or OCI holder to a resident is exempt. FEMA 395/2019-RB, Regulation 4(3) (RBI)
- Form ESOP: new event-based row. Within 30 days of issuing options to non-resident employees or directors of the company or its group (Regulation 4(4), FEMA 395/2019-RB). A late Form ESOP carries the flow-return LSF formula, not the flat Rs 7,500. FEMA 395/2019-RB, Regulation 4(4) (RBI)
- Form DI: new event-based row. Within 30 days of allotment where a downstream investment by a foreign-owned or foreign-controlled Indian company counts as indirect foreign investment for the investee (Rule 22, NDI Rules 2019; Regulation 4, FEMA 395/2019-RB). FEMA 395/2019-RB, Regulation 4 (RBI)
- ECB reporting: new row. From 16 February 2026 (FEMA 3(R)(5)/2026-RB of 9 February 2026; A.P. (DIR Series) Circulars 22 and 23 of 16 and 18 February 2026 and 25 of 30 March 2026) the borrower files Form ECB 1 to obtain the LRN, Revised Form ECB 1 for any change in reported parameters and Form ECB 2 for receipts and debt servicing, each within seven calendar days of the end of the month in which the event occurred. The old “seven working days” monthly formulation is superseded, and from 1 April 2026 each late ECB 2 under an LRN is a separate late-fee instance. FEMA 3(R)(5)/2026-RB, 9 February 2026 (RBI)
- Late Submission Fee: new event-based row summarising A.P. (DIR Series) Circular No. 16 of 30 September 2022 as applied by Circular No. 25 of 30 March 2026: Rs 7,500 per non-flow return; Rs 7,500 plus 0.025% of the amount per year of delay for flow returns, capped at 100% of the amount; the LSF option closes three years after the due date, after which only FEMA compounding remains. Form ESOP sits in the flow-return list. A.P. (DIR Series) Circular No. 16, 30 September 2022 (RBI)
- GSTR-9 and GSTR-9C: new row. Due 31 December 2026 for FY 2025-26 (s.44 CGST Act, rule 80 as substituted by Notification 30/2021-Central Tax); GSTR-9C above Rs 5 crore aggregate turnover; up to Rs 2 crore exempt for FY 2024-25 onwards (Notification 15/2025-Central Tax, 17 September 2025). No FY 2025-26 extension had issued by 30 September 2026. Notification 30/2021-Central Tax (GST Council)
- GSTR-1 and GSTR-3B: new row for the monthly 11th and 20th dates (Notification 83/2020-Central Tax; rule 61(1)) and the QRMP option (13th; 22nd or 24th by State or UT; PMT-06 by the 25th for the first two months of a quarter). The March 2026 GSTR-3B was extended by one day to 21 April 2026 by Notification 01/2026-Central Tax, since passed. Notification 83/2020-Central Tax (GST Council)
- Three-year bar on GST returns: new row. Sections 37(5), 39(11) and 44(2) CGST Act (Finance Act 2023, in force 1 October 2023 under Notification 28/2023-Central Tax) bar a return three years after its due date; GSTN enforced the bar on the portal from the November 2025 tax period, so returns are blocked from 1 December 2025 (advisory of 29 October 2025, superseding the 9 and 25 September 2025 advisories). FY 2022-23 GSTR-9/9C lapses after 31 December 2026; monthly GSTR-1 and GSTR-3B for roughly February 2023 to January 2024 lapse month by month. GSTN advisory, 29 October 2025 (Maharashtra GST copy)
- GSTR-3B liability lock: new row. Auto-populated liability in Tables 3.1, 3.1.1 and 3.2 is non-editable (GSTN advisories of 7 June 2025 and 5 December 2025); corrections go through GSTR-1A before GSTR-3B; from the February 2026 period the Tax Liability Breakup tab must be confirmed (advisory of 16 March 2026). No GSTN advisory has fixed a date to lock ITC in Table 4, and the 8 October 2025 advisory says ITC auto-population is unchanged. GSTN advisory, 7 June 2025 (Maharashtra GST copy)
- Input Service Distributor: new row. Mandatory since 1 April 2025 (Finance Act 2024 ss.11 and 12, in force under Notification 16/2024-Central Tax of 6 August 2024; rule 39 substituted with effect from the same date): a company with more than one GSTIN that receives common input-service invoices at one office registers that office as an ISD and files GSTR-6 by the 13th of every month. Notification 16/2024-Central Tax (GST Council)
- E-invoicing: new “All year” row. The Rs 5 crore threshold under Notification 13/2020-Central Tax as amended by Notification 10/2023-Central Tax (effective 1 August 2023) is unchanged in FY 2026-27; a company that first crossed it in FY 2025-26 is covered from 1 April 2026. GSTN’s June 2026 advisories on e-way bill enhancements were put on hold and withdrawn on 29 July 2026 and did not touch e-invoicing. Notification 10/2023-Central Tax (GST Council)
- EPF monthly contribution: new row. Contributions and the ECR are due within 15 days of the close of each wage month (para 38(1), EPF Scheme 1952, applied by EPFO under the Code on Social Security 2020, in force from 21 November 2025); 15 April 2026 to 15 March 2027 for the FY 2026-27 wage months. Employees’ Provident Funds Scheme 1952 (EPFO)
- EPF wage ceiling: raised from Rs 15,000 to Rs 25,000 per month with effect from 17 September 2026 by S.O. 5109(E) of the Ministry of Labour and Employment under s.2(89) of the Code on Social Security 2020 (Cabinet approval 16 September 2026; EPFO circular of 25 September 2026 and FAQs). Employees with EPF wages up to Rs 25,000 are enrolled in EPF, EPS and EDLI from that date; September 2026 contributions are computed pro rata (Rs 15,000 cap to 16 September, Rs 25,000 from 17 September) in a single ECR due 15 October 2026. EPFO has said the date is not moving to 1 October. S.O. 5109(E), 17 September 2026 (Gazette of India)
- ESI contribution: new row. Payable by the 15th of every month; the 3.25% and 0.75% rates now sit in Rule 19 of the Social Security (Central) Rules 2026 (G.S.R. 344(E), 8 May 2026) after the ESI Act 1948 was repealed by the Code on 21 November 2025, with the 15-day window continuing under Regulation 31 of the ESIC (General) Regulations 1950 as saved by s.164(2) of the Code. The Rs 21,000 ceiling continues. ESIC: Contribution
- Labour Codes: the “All year” notice now records that the four Labour Codes have applied since 21 November 2025 and the Central Rules since 8 May 2026 (Code on Wages (Central) Rules 2026, G.S.R. 343(E); Social Security (Central) Rules 2026, G.S.R. 344(E); OSH and Working Conditions (Central) Rules 2026, G.S.R. 345(E)), with the registers to keep, wage slips and appointment letters to issue, and the point that State-sphere companies follow their State’s rules. G.S.R. 343(E), Code on Wages (Central) Rules 2026 (Gazette of India)
- Unified annual return: new row. Central-sphere establishments file Form XVII under OSH (Central) Rules 2026 r.72(5) and r.74 and Form XXIII under Social Security (Central) Rules 2026 r.53(5)(a), electronically, on or before the last day of February following the calendar year: 28 February 2027 for calendar 2026. The wages return is folded in under Code on Wages (Central) Rules 2026 r.48. G.S.R. 345(E), OSH (Central) Rules 2026 (Gazette of India)
- POSH annual report: new row. The Internal Committee’s report for calendar year 2026 goes to the employer and the District Officer (s.21, POSH Act 2013; contents under rule 14 of the 2013 Rules); the Act fixes no date and District Officers set it locally, so the row reads early 2027 with a local check. The case count also appears in the company’s annual report under s.22. POSH Act 2013 (India Code)
- DPDP Rules 2025: new row. The Rules were notified as G.S.R. 846(E) in a gazette dated 13 November 2025 (uploaded 14 November 2025). Rules 1, 2 and 17 to 21 applied on publication; rule 4 (Consent Managers) commences 13 November 2026; rules 3, 5 to 16, 22 and 23 commence 13 May 2027, so the operative obligations for an ordinary company fall in FY 2027-28. G.S.R. 846(E), 13 November 2025 (Gazette of India)
All year: hold at least four board meetings in the year, with no more than 120 days between two consecutive meetings, and the first within 30 days of incorporation (s.173, Companies Act 2013). Small companies, OPCs, dormant companies and DPIIT-recognised start-up private companies may instead hold one board meeting in each half of the calendar year, at least 90 days apart; a start-up loses this relaxation if it has defaulted on filing its financial statements or annual return. From 1 December 2025 a small company is one with paid-up capital up to Rs 10 crore and preceding-year turnover up to Rs 100 crore (G.S.R. 880(E)); a holding company or a subsidiary is never a small company, so most foreign-owned Indian subsidiaries keep the four-meeting calendar. Keep your statutory registers and minutes current (s.118 and Secretarial Standard 1); they are the first thing diligence asks for.
Labour Codes, all year: the four Labour Codes have applied since 21 November 2025. Keep the Code registers current: employee register, attendance-cum-muster roll, and register of wages, overtime, fines and deductions, electronically or on paper, preserved five years after the last entry; issue a wage slip on or before each payment and an appointment letter in the prescribed format to every employee; deduct and deposit EPF and ESIC monthly. The Central Rules of 8 May 2026 (Code on Wages (Central) Rules 2026, G.S.R. 343(E), rr.51 and 52; OSH and Working Conditions (Central) Rules 2026, G.S.R. 345(E), rr.6 and 72; Social Security (Central) Rules 2026, G.S.R. 344(E)) bind establishments for which the Central Government is the appropriate Government; most private limited companies are State-sphere and apply their State’s rules and forms under the Codes.
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This calendar is general information for founders, not legal, tax, or compliance advice for your specific company. Dates assume a financial year ending 31 March and a private limited company; several depend on your AGM date and on the latest MCA, CBDT, RBI, CBIC and EPFO notifications. Confirm the exact dates and their application to your business before you rely on them.
Prepared by Infinilex Consultancy · infinilex.io · FY 2026-27 edition, verified as of 30 September 2026. Printed copies date; check infinilex.io/resources/ for the current version.