Income Tax and GST Compliance Calendar for January 2026

Income Tax

Income Tax and GST Compliance Calendar for January 2026

Income Tax

Timely tax compliance is not just a legal obligation — it is a fundamental component of responsible citizenship and sound financial management. The Government of India prescribes specific statutory due dates for filing returns, depositing taxes, and submitting statements under the Income Tax Act and the Goods and Services Tax (GST) law. Missing these deadlines may result in interest, penalties, and the potential scrutiny of the tax authorities.

Adhering to the compliance calendar ensures smooth tax administration, minimizes litigation risk, and helps taxpayers avoid unnecessary financial burden. It also supports the government in efficient revenue collection, which ultimately contributes to national development and economic stability.

To help you plan ahead, we have compiled a comprehensive view of the major statutory deadlines for January 2026 under both Income Tax and GST.

Income Tax Compliance Calendar – January 2026

Below is a summary of key due dates applicable under the Income Tax Act for January 2026:

Due DateDescriptionSection/Form
07-01-2026Deposit of TDS/TCS collected for December 2025 (other than Sections 194-IA, 194-IB, 194M, 194S by specified persons). Government offices must deposit all sums deducted/collected.Deposit of Tax Deducted
07-01-2026Deposit of TDS for October–December 2025 where quarterly payment is permitted under Sections 192, 194A, 194D, or 194H.Quarterly Deposit of TDS
14-01-2026Issue of TDS Certificates for deductions made under Sections 194-IA, 194-IB, 194M, and 194S during November 2025.TDS Certificate
15-01-2026Furnishing of Form 24G by Government offices where TDS/TCS for December 2025 was paid without challan.Form 24G
15-01-2026Filing quarterly TCS return for quarter ending 31 December 2025.TCS Statement
15-01-2026Filing Form 15CC (statement of foreign remittances) for quarter ending December 2025 by authorised dealers.Form 15CC
15-01-2026Submission of Form 15G/15H received for quarter ending December 2025.Form 15G/15H
15-01-2026Furnishing Form 49BA under Rule 114AAB by specified funds for the quarter ending 31 December 2025.Form 49BA
30-01-2026Issue of quarterly TCS certificates for quarter ending 31 December 2025.TCS Certificate
30-01-2026Furnishing challan-cum-statement for TDS under Sections 194-IA, 194-IB, 194M, and 194S (for December 2025).Challan-cum-Statement
31-01-2026Filing quarterly TDS return for quarter ending 31 December 2025.Quarterly TDS Statement
31-01-2026Quarterly return of non-deduction of TDS by banks on interest paid on time deposits for quarter ending 31 December 2025.Quarterly Return

GST Compliance Calendar – January 2026

Outlined below are GST deadlines taxpayers must track for January 2026:

Due DateCompliance ParticularsForm
10-01-2026Filing GSTR-7 for December 2025 (TDS under GST).GSTR-7
10-01-2026Filing GSTR-8 for December 2025 (TCS by e-commerce operators).GSTR-8
11-01-2026Filing GSTR-1 for December 2025 for taxpayers with turnover above ₹1.5 crore or opting monthly filing.GSTR-1
13-01-2026Filing quarterly GSTR-1 (October–December 2025) for taxpayers with turnover up to ₹1.5 crore.GSTR-1 (QRMP)
13-01-2026Filing IFF (Invoice Furnishing Facility) for December 2025 under QRMP scheme.IFF
13-01-2026Filing GSTR-5 by non-resident taxable persons for December 2025.GSTR-5
13-01-2026Filing GSTR-6 by Input Service Distributors (ISD) for December 2025.GSTR-6
18-01-2026Filing CMP-08 for composition taxpayers for October–December 2025.CMP-08
20-01-2026Filing GSTR-3B for December 2025 (turnover above ₹5 crore).GSTR-3B
20-01-2026Filing GSTR-5A by non-resident online service providers (ODIAR) for December 2025.GSTR-5A
20-01-2026Filing GSTR-3B for December 2025 (turnover up to ₹5 crore — states in Category A).GSTR-3B
22-01-2026Filing GSTR-3B for QRMP taxpayers (Group 1 states) for October–December 2025.GSTR-3B
24-01-2026Filing GSTR-3B for QRMP taxpayers (Group 2 states) for October–December 2025.GSTR-3B

Read More: GST 2.0 and Recent Reforms: What Taxpayers Need to Know

Final Thoughts

The January 2026 compliance schedule is particularly dense, covering quarterly, monthly, and certificate-related filings. Establishing internal reminders, leveraging accounting automation tools, and consulting professionals when in doubt can significantly reduce compliance risk.

If you need help tracking due dates, validating your filings, or interpreting specific provisions, feel free to reach out. Staying compliant is always less costly than dealing with penalties later.

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Due dates

Due dates for the month of April 2018

 

Due dates for the month of April 2018.

7 April 2018 – 

The due date for deposit of Tax deducted by an office of the government for the month of March 2018. However, all sum deducted 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

Due dates for the month of April 2018

14 April 2018 – 

The due date for issue of TDS Certificate for tax deducted underSection 194-IA in the month of February 2018

14 April 2018 – 

The due date for issue of TDS Certificate for tax deducted underSection 194-IB in the month of February, 2018

15 April 2018 – 

The quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending March 2018

30 April 2018 – 

The due date for furnishing of Form 24G by an office of the Government where TDS for the month of March 2018 has been paid without the production of a challan

30 April 2018 – 

The due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of March 2018

30 April 2018 – 

The due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of March 2018

30 April 2018 – 

The due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March 2018.

30 April 2018 – 

The due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2017, to March 31, 2018.

30 April 2018 –

The due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2018.

GSTR-4 (Jan-Mar, 2018)

Apr 18th, 2018

Quarterly return for registered persons with aggregate turnover up to Rs. 1.50 Crores

GSTR-1 (Jan-Mar, 2018)

Apr 30th, 2018

Monthly return for registered persons with an aggregate turnover of more than Rs. 1.50 Crores

GSTR-1 (Feb 2018)

Apr 10th, 2018

 

AOC-4 XBRL for all eligible companies required to prepare or voluntarily prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 for the financial year 2016-17, without additional fee till 30th April 2018.

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