October 2026 Tax & ROC Compliance Calendar: Tax Audit, GST, TDS & AOC-4 Deadlines
October 2026 is shaping up to be one of the most demanding compliance periods of the financial year for Chartered Accountants, CFOs, corporate legal teams, and tax practitioners across India. With concurrent statutory deadlines spanning the Income Tax Act, Goods and Services Tax (GST) framework, Ministry of Corporate Affairs (MCA) ROC annual filings, quarterly TDS/TCS statements, and monthly labor law compliance, strategic workload management is essential to prevent penalties and interest.
Overview of Key October 2026 Statutory Deadlines
Below is a summary of the critical due dates falling in October 2026 that every finance department and auditing firm must monitor closely:
| Statutory Head | Form / Return | Applicable Entity / Taxpayer | Due Date |
|---|---|---|---|
| Income Tax | Tax Audit Report (Form 3CA-3CD / 3CB-3CD) & ITR | Taxpayers subject to audit under Section 44AB | Extended Due Date (October 2026) |
| TDS / TCS | Form 26Q, 27Q, 27EQ (Q2 FY 2026-27) | Deductors & Collectors of Tax at Source | 31st October 2026 |
| GST | GSTR-1 & GSTR-3B (Monthly) | Regular Monthly Taxpayers | 11th & 20th October 2026 |
| GST QRMP | GSTR-3B (Q2) / PMT-06 | Quarterly Return Monthly Payment Taxpayers | 22nd / 24th October 2026 |
| GST Composition | CMP-08 (Q2) | Composition Scheme Dealers | 18th October 2026 |
| Company Law (ROC) | Form AOC-4 & Form MGT-7 / 7A | Companies holding AGM on 30th September | 30th October 2026 (AOC-4) |
| Labor Laws | PF & ESIC Monthly Returns | All Covered Employers | 15th October 2026 |
1. Income Tax Audit & ITR Filing Deadlines (Section 44AB)
For entities required to get their accounts audited under Section 44AB of the Income Tax Act, 1961, October represents the final stretch for completing statutory audit procedures, finalizing Form 3CA-3CD or Form 3CB-3CD, and uploading verified Income Tax Returns (ITR) for Assessment Year 2026-27.
Statutory Highlight: Section 44AB & Penalty Provisions
Under Section 44AB, any assessee carrying on business with total sales, turnover, or gross receipts exceeding ₹1 Crore (or ₹10 Crores where cash transactions do not exceed 5%) must get accounts audited. Non-compliance or failure to furnish the tax audit report by the extended due date attracts a penalty under Section 271B, equal to 0.5% of total sales/turnover or ₹1,500,000, whichever is less.
Critical Audit Checklist Items:
- Verification of disallowances under Section 40(a)(ia) for non-deduction or non-remittance of TDS.
- Reconciliation of Form 26AS, AIS (Annual Information Statement), and TIS with financial books.
- Reporting of delayed payments to Micro and Small Enterprises under Section 43B(h).
- Detailed scrutiny of transactions with related parties specified under Section 40A(2)(b).
2. Goods & Services Tax (GST) Compliance Wave
GST compliance for October 2026 covers monthly, quarterly (QRMP), and composition taxpayers simultaneously. Given the automated tax credit matching in Form GSTR-2B, timely filing of outwards supply details in GSTR-1 is mandatory to enable recipient input tax credit (ITC) eligibility.
Key GST Due Dates for October 2026:
- 11th October 2026: Outward supply statement in Form GSTR-1 for monthly taxpayers for September 2026.
- 18th October 2026: Statement for payment of self-assessed tax in Form CMP-08 for Composition Dealers for Q2 (July–September 2026).
- 20th October 2026: Summary return in Form GSTR-3B for monthly taxpayers along with tax liability settlement.
- 22nd / 24th October 2026: Quarterly GSTR-3B for QRMP scheme taxpayers based on state categorization (Category A & B states).
Regulatory Note: Rule 36(4) & Input Tax Credit Matching
Pursuant to Rule 36(4) of the CGST Rules 2017, taxpayers can only avail Input Tax Credit that is reflected in their auto-populated Form GSTR-2B. Delayed filing by suppliers directly hampers the cash flow of B2B buyers and triggers statutory interest under Section 50(3) for excess credit claimed.
3. Quarterly TDS & TCS Statements (Q2 FY 2026-27)
The second quarter (July to September 2026) tax deduction and collection returns must be submitted by 31st October 2026. Late submission triggers statutory interest under Section 201(1A) and mandatory fee penalties under Section 234E of ₹200 per day of default.
Required TDS/TCS Forms:
- Form 26Q: Quarterly statement of TDS in respect of payments other than salary (Sections 194C, 194J, 194H, 194I, 194Q).
- Form 27Q: Quarterly statement of TDS for payments made to non-residents and foreign companies.
- Form 27EQ: Quarterly statement of Tax Collected at Source (TCS) under Section 206C.
- Form 24Q: Salary TDS return (quarterly reporting and verification of employee tax declarations).
4. ROC Annual Filings for Companies & LLPs
For companies that held their Annual General Meeting (AGM) on the statutory deadline of 30th September 2026, the 30-day timeline for filing financial statements in Form AOC-4 ends on 30th October 2026.
Key Corporate Compliance Requirements:
- Form AOC-4 / AOC-4 XBRL: Filing of balance sheet, profit and loss account, auditor's report, and directors' report within 30 days of AGM.
- Form MGT-7 / MGT-7A: Annual return of the company to be filed within 60 days of the AGM (Due by 29th November 2026).
- LLP Compliance: Filing of Form 8 (Statement of Account & Solvency) due by 30th October 2026 for Limited Liability Partnerships.
5. Monthly Payroll & Social Security Compliance
In addition to tax and corporate law filings, standard monthly payroll compliance for September 2026 must be executed without delay:
- 15th October 2026: Monthly payment and filing of Employee Provident Fund (EPF) Electronic Challan cum Return (ECR) for September 2026.
- 15th October 2026: Employees' State Insurance Corporation (ESIC) monthly contribution payment and return submission.
Practical Impact Summary & Action Plan for Tax Practitioners
The alignment of tax audit reports, Q2 TDS returns, monthly/quarterly GST returns, and ROC AOC-4 filings creates a severe operational bottleneck in October. Tax professionals and corporate finance leaders must adopt a systematic workflow:
Operational Risk Mitigation Strategy
- Prioritize Tax Audit Uploads: Complete Form 3CD data compilation by the first week of October to allow adequate time for Digital Signature Certificate (DSC) verification and client sign-offs.
- Perform Pre-Filing TDS Reconciliations: Reconcile Section 194Q (TDS on purchase of goods) with Section 206C(1H) (TCS on sale of goods) prior to uploading Form 26Q and Form 27EQ.
- Automate GSTR-2B Matching: Run automated ITC reconciliation software before filing GSTR-3B to capture eligible credits accurately and prevent notices under Section 73/74.
- Verify ROC Attachments: Ensure financial statements attached to Form AOC-4 match the audited accounts submitted for Income Tax compliance.
Key Takeaways Checklist for October 2026
- ✔ Verified and signed Tax Audit Report under Section 44AB uploaded on Income Tax Portal.
- ✔ GSTR-1 filed by 11th Oct & GSTR-3B filed by 20th Oct for monthly GST taxpayers.
- ✔ Q2 CMP-08 filed by 18th Oct for Composition Dealers.
- ✔ Monthly PF & ESIC remittances completed by 15th Oct.
- ✔ Q2 TDS (Forms 26Q, 27Q) and TCS (Form 27EQ) filed by 31st Oct.
- ✔ Form AOC-4 filed with MCA portal within 30 days of 30th September AGM.