July 2026 Statutory Compliance Calendar: Important Due Dates Under GST, Income Tax, FEMA, SEBI, PF/ESI & Companies Act

  • 06 Jul 2026
  • Income Tax
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Compliance

July 2026 Statutory Compliance Calendar: Important Due Dates Under GST, Income Tax, FEMA, SEBI, PF/ESI & Companies Act

Compliance

As the first month of the second quarter of the financial year progresses, July 2026 brings a packed schedule of statutory compliance obligations for businesses, employers, professionals, tax deductors, and companies. From GST returns and TDS filings to ROC annual forms and Income Tax Return (ITR) due dates, timely compliance is essential to avoid penalties, interest, and unnecessary regulatory scrutiny.

This comprehensive compliance calendar provides an overview of the key statutory deadlines falling in July 2026 under various laws, including the Goods and Services Tax (GST), Income-tax Act, Companies Act, FEMA, SEBI (LODR), Employees’ Provident Fund (EPF), and Employees’ State Insurance (ESI).

GST Compliance Due Dates – July 2026

Registered taxpayers should ensure timely filing of applicable GST returns based on their category of registration.

Due DateComplianceForm
10 July 2026TDS Return under GST for June 2026GSTR-7
10 July 2026Statement by E-commerce OperatorsGSTR-8
11 July 2026Monthly Outward Supply ReturnGSTR-1
13 July 2026Quarterly GSTR-1 (April–June)GSTR-1
13 July 2026Input Service Distributor ReturnGSTR-6
13 July 2026Return by Non-Resident Taxable PersonsGSTR-5
18 July 2026Composition Scheme Quarterly StatementCMP-08
20 July 2026Monthly GSTR-3BGSTR-3B
20 July 2026OIDAR Service Providers ReturnGSTR-5A
22 July 2026QRMP GSTR-3B (Category-I States & UTs)GSTR-3B
24 July 2026QRMP GSTR-3B (Category-II States & UTs)GSTR-3B
28 July 2026Return by UIN HoldersGSTR-11

EPF & ESI Compliance

Employers covered under labour laws should complete the following filings:

Due DateCompliance
15 July 2026ESI Contribution & Return for June
15 July 2026EPF Contribution & Electronic Challan-cum-Return (ECR)

 

FEMA Compliance

Entities dealing with foreign exchange transactions should note the following due dates:

Due DateComplianceForm
9 July 2026Monthly ECB ReportingECB-2
15 July 2026Annual Foreign Liabilities & Assets ReturnFLA Return

SEBI (LODR) Compliance

Listed entities are required to complete quarterly disclosures under SEBI regulations.

Due DateCompliance
21 July 2026Shareholding Pattern Disclosure
30 July 2026Corporate Governance Report
30 July 2026Statement of Investor Grievances
30 July 2026Reconciliation of Share Capital Audit Report

 

Income Tax Compliance Calendar

July remains one of the busiest months under the Income-tax Act due to quarterly TDS/TCS filings, certificate issuance, and ITR filing obligations.

7 July 2026

  • Deposit of TDS for June 2026
  • Deposit of Securities Transaction Tax (STT)
  • Deposit of Commodities Transaction Tax (CTT)
  • Equalisation Levy payments
  • Form 27C declarations
  • Quarterly TDS deposits permitted by the Assessing Officer

15 July 2026

Several important compliances fall on this date, including:

  • Issue of Form 16
  • Issue of Form 16A
  • Issue of Forms 16B, 16C, 16D & 16E
  • Form 24G
  • Form 15CD
  • Form 49BAA
  • Forms 3BB & 3BC
  • Uploading Forms 15G/15H
  • Form 27EQ (Quarterly TCS Statement)
  • Form 15CC

30 July 2026

  • Form 26QB
  • Form 26QC
  • Form 26QD
  • Form 26QE
  • Form 27D

31 July 2026

Important quarterly and annual compliances include:

  • Forms 24Q, 26Q & 27Q
  • Form 26QF
  • Form 24QAA
  • Form 10BBB
  • Form II (SWF)
  • Form 10BBD

Income Tax Return Due Date

The due date for filing the following Income Tax Returns is 31 July 2026, where applicable:

  • ITR-1 (Sahaj)
  • ITR-2
  • ITR-5
  • ITR-7

Eligible taxpayers should ensure accurate reporting and complete filing before the due date to avoid late filing fees, interest, and other consequences.

Companies Act, 2013 Compliance

Companies having pending ROC filings should note the following important deadlines.

15 July 2026

Eligible filings under the Companies Compliance Facilitation Scheme include:

  • MGT-7 / MGT-7A
  • Form 20B / 21A
  • AOC-4 and related variants
  • Forms 23AC & 23ACA
  • Form 66
  • ADT-1
  • FC-3
  • FC-4

31 July 2026

Form DPT-3 (Return of Deposits)

Companies Compliance Facilitation Scheme, 2026

The Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme, 2026, effective from 15 April 2026 to 15 July 2026, to encourage companies to complete pending statutory filings.

Key benefits include:

  • Only 10% additional fee on delayed annual filing forms.
  • Dormant status application through Form MSC-1 at 50% of the normal filing fee.
  • Reduced filing fee for Form STK-2 at 25% of the applicable fee.

Businesses with pending ROC filings should utilise this limited-time relief before the scheme closes.

Extension for Filing Form DPT-3

The Ministry of Corporate Affairs has also extended the due date for filing Form DPT-3 up to 31 July 2026 without charging additional filing fees, providing companies with additional time to complete this compliance.

Practical Compliance Tips for July 2026

  • Prepare documentation well in advance, especially for quarterly TDS and ROC filings.
  • Avoid waiting until the last day, as government portals often experience heavy traffic near due dates.
  • Verify whether weekend or holiday due dates are officially extended before relying on any relaxation.
  • Coordinate internally with finance, payroll, HR, and secretarial teams to ensure timely approvals.
  • Review pending ROC filings before the closure of the Companies Compliance Facilitation Scheme to benefit from reduced additional fees.

Read More: ITR AY 2026-27: Complete Income Tax Compliance Calendar Every Taxpayer Should Follow

Conclusion

July 2026 is one of the most compliance-intensive months of the financial year. Businesses should proactively track due dates under GST, Income Tax, FEMA, SEBI, labour laws, and the Companies Act to ensure timely statutory compliance.

A well-planned compliance calendar not only helps avoid penalties and late fees but also strengthens corporate governance and regulatory discipline. Establishing internal reminders, maintaining proper documentation, and completing filings ahead of deadlines can significantly reduce last-minute compliance risks.

Disclaimer: This article is intended for general informational purposes only. Due dates and statutory requirements may change through notifications, circulars, or amendments issued by the respective authorities. Readers are advised to verify the latest legal provisions and consult a qualified professional before taking any action.

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ITR AY 2026-27: Complete Income Tax Compliance Calendar Every Taxpayer Should Follow

itr

ITR AY 2026-27: Complete Income Tax Compliance Calendar Every Taxpayer Should Follow

itr

As the income tax filing season gathers momentum, taxpayers must keep a close watch on several important statutory deadlines throughout the financial year. Whether you are a salaried employee, self-employed professional, business owner, or tax deductor, meeting these due dates is essential to remain compliant with the Income Tax Act, 2025.

Failure to comply with prescribed timelines can result in interest, late filing fees, and unnecessary tax disputes. Planning your tax obligations well in advance can help you avoid last-minute complications and ensure seamless compliance.

1. Advance Tax Instalment Due Dates

Taxpayers whose estimated tax liability requires payment of advance tax must ensure timely payment in four instalments during the financial year.

Advance Tax Schedule

  • 15 June
  • 15 September
  • 15 December
  • 15 March

Missing or delaying any instalment may attract interest under the Income Tax Act, 2025.

Interest under Section 424

Interest may be levied when the total advance tax paid is less than 90% of the assessed tax. The interest is calculated at 1% per month or part of a month on the outstanding amount until the liability is discharged.

Interest under Section 425

Where taxpayers fail to pay the prescribed instalments or pay a lower amount than required on each due date, interest for deferment of advance tax may also become applicable at 1% per month for the prescribed period.

These provisions broadly correspond to Sections 234B and 234C of the Income-tax Act, 1961.

2. 31 July 2026 – Due Date for Filing ITR by Non-Audit Taxpayers

For most salaried individuals, pensioners, and other taxpayers who are not required to get their accounts audited, the due date for filing the Income Tax Return (ITR) for Assessment Year 2026-27 is 31 July 2026.

Filing the return before the due date offers several benefits, including:

  • Avoidance of late filing fees
  • Timely processing of refunds
  • Reduced interest liability on unpaid taxes
  • Eligibility to carry forward eligible losses wherever permitted

Missing this deadline may lead to additional compliance costs and restrictions under the Act.

3. 31 August 2026 – Due Date for Certain Business and Professional Taxpayers

Certain taxpayers having business or professional income and filing ITR-3 or ITR-4, who are not subject to tax audit, may have a filing due date of 31 August 2026.

Since the applicable due date depends upon the nature of income and statutory requirements, taxpayers should carefully determine the correct filing deadline applicable to their case.

4. 30 September 2026 & 31 October 2026 – Tax Audit and Return Filing

Taxpayers whose accounts are required to be audited under the Income Tax Act should complete the audit process well before the filing deadline.

Generally:

  • 30 September 2026 – Due date for furnishing the Tax Audit Report.
  • 31 October 2026 – Due date for filing the Income Tax Return for audit cases.

Before filing the return, taxpayers should reconcile:

  • Books of account
  • Form 26AS
  • Annual Information Statement (AIS)
  • Taxpayer Information Summary (TIS)
  • Tax Audit Report
  • TDS and TCS credits

Proper reconciliation helps minimize notices and processing delays.

5. 31 December 2026 – Last Date for Filing a Belated Return

If a taxpayer misses the original due date for filing the Income Tax Return, a Belated Return may generally be filed up to 31 December 2026, subject to the provisions of the Income Tax Act, 2025.

Although this facility provides an additional opportunity to comply, taxpayers may still be liable for:

  • Late filing fees
  • Interest on outstanding tax
  • Certain restrictions under the Act

Therefore, filing within the original due date remains the preferred option.

6. 31 March 2027 – Final Date to File a Revised Return

A significant relief under the Income Tax Act, 2025 is the extension of the time limit for filing a Revised Return.

For Assessment Year 2026-27, taxpayers may revise an already filed return up to 31 March 2027, which marks the end of the relevant assessment year.

This extended timeline enables taxpayers to:

  • Correct reporting errors
  • Declare omitted income
  • Rectify incorrect claims
  • Update tax computations
  • Improve overall tax compliance

However, taxpayers should avoid unnecessary delays and revise the return promptly after identifying any mistakes.

Read More: Complete Guide to Salary Tax Benefits for AY 2026-27: Exemptions, Deductions & Perquisites Explained

Conclusion

Income tax compliance is not limited to filing the Income Tax Return alone. Taxpayers should monitor the entire compliance calendar, including advance tax payments, audit reporting, and return filing deadlines.

Maintaining proper books of account, reconciling tax records in advance, and filing returns within the prescribed timelines can significantly reduce compliance risks while avoiding interest, penalties, and unnecessary litigation.

A proactive approach towards these important dates will ensure smooth tax compliance throughout Assessment Year 2026-27.

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Advanced Income Tax E-Filing Guide for HNIs, NRIs, and Business Owners (AY 2026-27)

E-Filing

Advanced Income Tax E-Filing Guide for HNIs, NRIs, and Business Owners (AY 2026-27)

E-Filing

Income tax e-filing has evolved far beyond simply reporting income and paying taxes. For High-Net-Worth Individuals (HNIs), Non-Resident Indians (NRIs), and business owners, the Income Tax Return (ITR) requires extensive disclosures, careful planning, and strict compliance with various provisions of the Income-tax Act.

Incorrect reporting of assets, foreign income, residential status, or business transactions can lead to penalties, notices, and prolonged litigation. Understanding the specific filing requirements applicable to your category is therefore essential for accurate tax reporting and efficient tax planning.

This guide explains the important e-filing considerations for each taxpayer category and provides a practical compliance roadmap.

E-Filing Considerations for High-Net-Worth Individuals (HNIs)

Individuals with substantial income and investments are subject to enhanced disclosure requirements under the Income-tax Act.

1. Disclosure of Assets and Liabilities

Where the total income exceeds ₹50 lakh, taxpayers are required to furnish details of specified assets and liabilities in Schedule AL while filing their income tax return.

The disclosure includes:

  • Immovable properties
  • Bank balances
  • Investments
  • Jewellery
  • Vehicles
  • Loans and liabilities relating to these assets
E-Filing

2. Reporting Foreign Assets

Residents who own overseas assets must accurately disclose them in Schedule FA.

The reporting generally covers:

  • Foreign bank accounts
  • Shares of foreign companies
  • Overseas investments
  • Foreign financial interests
  • Foreign income, wherever applicable

Failure to disclose foreign assets may attract severe consequences under the Black Money (Undisclosed Foreign Income and Assets) Act.

3. Correct Surcharge Computation

HNIs should carefully compute surcharge applicable under the chosen tax regime. Incorrect calculation may result in:

  • Additional tax demand
  • Interest liability
  • Penalty for short payment of taxes

Proper tax planning before filing helps optimize overall tax liability.

E-Filing Requirements for Non-Resident Indians (NRIs)

Residential status plays a critical role in determining taxability in India.

1. Scope of Taxable Income

NRIs are generally taxable only on income that is:

  • Earned in India
  • Received in India
  • Accrued or deemed to accrue in India

Common taxable income includes:

  • Rental income
  • Capital gains
  • Interest on specified accounts
  • Business income connected with India

2. Difference Between NRE and NRO Accounts

Understanding the tax treatment of bank accounts is important.

NRE Account

  • Interest is generally exempt from tax in India.

NRO Account

  • Interest income is taxable.
  • Banks deduct Tax Deducted at Source (TDS) before crediting interest.

3. Claiming DTAA Benefits

India has entered into Double Taxation Avoidance Agreements (DTAAs) with several countries.

Eligible NRIs should:

  • Obtain a valid Tax Residency Certificate (TRC)
  • Furnish Form 10F wherever required
  • Maintain supporting documentation

This helps avoid double taxation and enables claiming treaty benefits.

Tax Filing for Business Owners and Entrepreneurs

Businesses must ensure accurate financial reporting while meeting statutory compliance requirements.

1. Presumptive Taxation Scheme

Eligible taxpayers may opt for presumptive taxation under:

  • Section 44AD for eligible businesses
  • Section 44ADA for specified professionals

Subject to prescribed turnover and receipt limits, income may be declared at prescribed rates without maintaining detailed books in many cases.

2. Tax Audit Applicability

Businesses crossing the prescribed turnover threshold under Section 44AB are required to undergo a tax audit.

Where the specified conditions relating to digital transactions are satisfied, the enhanced turnover limit may apply.

Failure to obtain a tax audit where applicable may attract penalty under the Income-tax Act.

3. Selection of Correct ITR Form

Choosing the appropriate return form is equally important.

Generally:

  • ITR-3 – Individuals and HUFs having business or professional income
  • ITR-4 – Eligible presumptive taxpayers
  • ITR-5 – LLPs, partnership firms, AOPs, and BOIs
  • ITR-6 – Companies (other than those claiming exemption under Section 11)

Incorrect ITR selection may result in defective return notices.

Compliance Comparison

Taxpayer CategoryCommon ITR FormsMajor Compliance RequirementRisk of Non-Compliance
High-Net-Worth IndividualsITR-2 / ITR-3Schedule AL and Schedule FA disclosuresPenalties, scrutiny, and possible action under the Black Money Act for foreign asset non-reporting
Non-Resident IndiansITR-2 / ITR-3Residential status determination, TRC, DTAA documentationHigher TDS, denial of treaty benefits, and tax disputes
Business OwnersITR-3 / ITR-4 / ITR-5 / ITR-6Tax audit reports, financial statements, GST reconciliationInterest, penalties, defective returns, and audit-related consequences

Five Practical Steps for Smooth E-Filing

Step 1: Reconcile Financial Information

Compare your books of accounts with:

  • Annual Information Statement (AIS)
  • Form 26AS
  • Tax Information Summary (TIS)

This helps identify mismatches before filing.

Step 2: Complete Documentation

Keep all supporting documents ready, including:

  • Tax Residency Certificate (for NRIs)
  • Investment proofs
  • Foreign asset information
  • Capital gain statements
  • Interest certificates

Step 3: Finalize Financial Statements

Business taxpayers should prepare:

  • Balance Sheet
  • Profit & Loss Account
  • Supporting schedules

before beginning the return filing process.

Step 4: Complete Audit Compliance

If a tax audit is applicable:

  • Appoint the Chartered Accountant
  • Upload audit reports within the prescribed timeline
  • Verify audit details before filing the return
E-Filing

Step 5: Authenticate the Return

After filing the ITR:

  • Verify using Aadhaar OTP, Electronic Verification Code (EVC), or
  • Use a valid Digital Signature Certificate (DSC), wherever mandatory.

Read More: 11 Situations Where Filing an Income Tax Return (ITR) Is Mandatory for AY 2026-27

Conclusion

Advanced income tax e-filing requires much more than entering income figures into an online form. HNIs must ensure comprehensive asset reporting, NRIs need to correctly determine residential status and treaty eligibility, while businesses must maintain accurate financial records and comply with audit requirements.

Timely preparation, proper documentation, and careful reconciliation significantly reduce the chances of notices, penalties, and future tax disputes. A well-planned filing approach not only ensures legal compliance but also helps taxpayers manage their tax obligations more efficiently.

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