Statutory Compliance Calendar for October 2026: Key Due Dates for Income Tax, GST, TDS, and ROC Filings
October marks one of the most critical and high-pressure regulatory compliance months in the Indian financial calendar. For Chartered Accountants, Chief Financial Officers (CFOs), tax consultants, and corporate compliance officers, October 2026 brings together major statutory deadlines spanning Income Tax Audit ITR filings, Quarterly TDS/TCS statements, monthly and quarterly GST returns, and corporate Annual Returns under the Companies Act, 2013.
Failing to adhere to these statutory timelines can trigger heavy late fees, mandatory interest under Section 234, disallowance of expenses under Section 40(a)(ia), and penalty proceedings. To help you plan your workflow seamlessly and mitigate compliance risks, AuditApply has compiled this definitive Statutory Compliance Calendar for October 2026.
1. Key Income Tax & Transfer Pricing Compliance Due Dates
October is heavily dominated by corporate and audit-level tax filings following the completion of statutory audits and Annual General Meetings (AGMs) in September.
- October 7, 2026 – Deposit of TDS/TCS for September 2026: Due date for payment of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for the month of September 2026 under the Income Tax Act, 1961.
- October 15, 2026 – TCS Return (Form 27EQ) for Q2 (July-Sept 2026): Quarterly statement of TCS collected during the second quarter of FY 2026-27.
- October 15, 2026 – Submission of Form 15G/15H: Submission of declarations received by banks/deductors for non-deduction of TDS for Q2 FY 2026-27.
- October 31, 2026 – Income Tax Return (ITR) Filing for Audited Entities: Due date for filing ITR for Assessment Year 2026-27 (FY 2025-26) for corporate taxpayers, partners of audited firms, and entities required to obtain an audit report under Section 44AB (where Tax Audit Report was submitted by September 30, 2026).
- October 31, 2026 – Form 3CEB Filing (Transfer Pricing): Filing of Report under Section 92E by entities entering into International Transactions or Specified Domestic Transactions during FY 2025-26.
- October 31, 2026 – Quarterly TDS Returns (Form 24Q, 26Q, 27Q) for Q2: Mandatory deadline for filing quarterly TDS returns for salary (Form 24Q), non-salary payments (Form 26Q), and non-resident payments (Form 27Q) for Q2 (July–September 2026).
Statutory Alert: Section 234E & Section 271H Penalties
Delay in filing Quarterly TDS Statements (Form 26Q/24Q/27Q) attracts a mandatory late fee of ₹200 per day under Section 234E of the Income Tax Act, subject to a maximum of the TDS amount. Furthermore, non-filing beyond one year can lead to penalties ranging from ₹10,000 to ₹100,000 under Section 271H.
2. Goods and Services Tax (GST) Compliance Schedule
GST compliance for October involves regular monthly returns as well as the quarterly reconciliation and filings for taxpayers enrolled under the QRMP (Quarterly Return Monthly Payment) scheme for Q2 (July–September 2026).
- October 11, 2026 – GSTR-1 (Monthly): Details of outward supplies for regular taxpayers for the month of September 2026.
- October 13, 2026 – GSTR-1 (QRMP Scheme): Due date for quarterly GSTR-1 filing by taxpayers registered under the QRMP scheme for Q2 (July–September 2026).
- October 13, 2026 – GSTR-6: Return for Input Service Distributors (ISD) for September 2026.
- October 20, 2026 – GSTR-3B (Monthly): Summary return and payment of tax for regular taxpayers for the month of September 2026.
- October 22 / 24, 2026 – GSTR-3B (Quarterly QRMP): Due date for quarterly GSTR-3B for Q2 (July–September 2026) split state-wise (Category A states: 22nd October; Category B states: 24th October).
Crucial GST Note: Cut-off for ITC Adjustments for FY 2025-26
Pursuant to Section 16(4) of the CGST Act, 2017, the tax period of September (filed in October) is the final window for claiming missed Input Tax Credit (ITC), issuing credit notes, or making amendments for transactions pertaining to the financial year 2025-26. Ensure comprehensive GSTR-2B vs. Purchase Register reconciliation prior to filing GSTR-3B this month.
3. MCA & Corporate Law (ROC) Filings
Following the annual approval of accounts at the AGM (typically conducted on or before September 30), companies must complete their mandatory financial filings with the Registrar of Companies (ROC).
- October 30, 2026 – Filing of AOC-4 / AOC-4 XBRL: Submission of audited Financial Statements (including Balance Sheet, Profit & Loss Account, Director's Report, and Auditor's Report) within 30 days from the date of AGM.
- October 31, 2026 – Form MGT-14 (Resolution Filing): Required for companies passing resolutions for approval of financial statements and board reports at the AGM.
4. Summary Compliance Master Calendar for October 2026
| Due Date | Statutory Act | Form / Return Name | Applicability |
|---|---|---|---|
| 07 Oct 2026 | Income Tax Act | Challan ITNS 281 | Deposit of TDS/TCS deducted in September 2026 |
| 11 Oct 2026 | GST Act | GSTR-1 | Monthly Outward Supplies (September 2026) |
| 13 Oct 2026 | GST Act | GSTR-1 (QRMP) | Quarterly Outward Supplies for Q2 (Jul-Sep 2026) |
| 15 Oct 2026 | Income Tax Act | Form 27EQ | TCS Quarterly Return for Q2 (FY 2026-27) |
| 20 Oct 2026 | GST Act | GSTR-3B | Monthly Summary Return (September 2026) |
| 30 Oct 2026 | Companies Act | Form AOC-4 | Filing Financial Statements with ROC |
| 31 Oct 2026 | Income Tax Act | ITR Filing (Form 3/4/5/6) | Income Tax Return for Audited Entities & Corporate Taxpayers |
| 31 Oct 2026 | Income Tax Act | Form 24Q / 26Q / 27Q | Quarterly TDS Statements for Q2 (FY 2026-27) |
| 31 Oct 2026 | Income Tax Act | Form 3CEB | Transfer Pricing Audit Report under Section 92E |
5. Key Takeaways Checklist for CFOs & Tax Practitioners
- ✔ Prioritize ITR Data Validation: Ensure all tax audit adjustments from Form 3CD match figures in ITR-6/ITR-5 before submission.
- ✔ Verify 26AS & AIS Reconciliation: Cross-check advance tax paid, self-assessment tax payments, and TDS credits with Annual Information Statement (AIS) to prevent instant demand notices under Section 143(1).
- ✔ Reconcile Section 16(4) ITC under GST: Finalize all vendor follow-ups to ensure all eligible ITC for FY 2025-26 is reflected in GSTR-2B before filing September GSTR-3B.
- ✔ Prepare AOC-4 Attachments: Keep audited financial statements, Director's Report, Auditor's Report, Notice of AGM, and Secretarial Audit Report ready for MCA uploads.
- ✔ TDS Statement Accuracy: Ensure correct PAN seeding and lower/nil deduction certificates are correctly tagged in Form 26Q to prevent short deduction defaults.
6. Practical Impact Summary & Strategic Recommendations
The month of October presents a high concentration of statutory obligations where multi-departmental coordination between finance, tax, legal, and audit teams is indispensable. Delayed filings not only trigger financial penalties such as ₹100/day late fee under MCA, interest under Section 50 of the CGST Act, and mandatory interest under Section 234A/B/C of the Income Tax Act, but also increase corporate risk exposure ratings with regulatory authorities.
Tax teams should deploy automated audit management and compliance tracking software like AuditApply to streamline workpapers, automate vendor reconciliations, manage client deliverables, and eliminate last-minute filing bottlenecks.