
Compliance Calendar - April 2026
4 Apr 2026
Due Date | Particulars | Section/Form | Period |
|---|---|---|---|
| 07 April 2026 | TCS Deposit (Non-Government deductors) | Section 206C | March 2026 |
| 07 April 2026 | TDS on payments other than salary (Govt. with challan) | Sections 193, 194, 194A, 194C, 194H, 194J, etc. | March 2026 |
| Same Day | TDS/TCS by Govt.(without challan – book entry) | Sections 192 to 196D / 206C | March 2026 |
| 30 April 2026 | TDS Deposit (Non-Government – year-end relaxation) | Sections 192, 193, 194, 194A, 194C, 194H, 194J, 194IA, 194IB, 194M, 194S, etc. | March 2026 |
- TDS/TCS Certificate Issuance
Due Date | Particulars | Section/Form | Period |
|---|---|---|---|
| 14 April 2026 | TDS Certificate – Purchase of Immovable Property | Form 16B (Section 194-IA) | February 2026 |
| 14 April 2026 | TDS Certificate – Rent by Individual/HUF | Form 16C (Section 194-IB) | February 2026 |
| 14 April 2026 | TDS Certificate – Contractor/Professional (Individual/HUF) | Form 16D (Section 194M) | February 2026 |
| 14 April 2026 | TDS Certificate – Virtual Digital Assets | Form 16E (Section 194S) | February 2026 |
- Income Tax and Related Compliance
Due Date | Particulars | Section/Form | Period |
|---|---|---|---|
| 30 April 2026 | Furnishing of Form 24G (Book adjustment entries) | Rule 30(4) / Form 24G | March 2026 |
| 30 April 2026 | TDS Return – Purchase of Property | Form 26QB (Section 194-IA) | March 2026 |
| 30 April 2026 | TDS Return – Rent | Form 26QC (Section 194-IB) | March 2026 |
| 30 April 2026 | TDS Return – Contractors/Professionals | Form 26QD (Section 194M) | March 2026 |
| 30 April 2026 | TDS Return – Virtual Digital Assets | Form 26QE (Section 194S) | March 2026 |
- Other Compliance
Due Date | Particulars | Section/Form | Period |
|---|---|---|---|
| 30 April 2026 | Upload of Form 15G/15H declarations | Rule 29C / Forms 15G & 15H | Jan–Mar 2026 |
| 01 April – 30 June 2026 | Annual updation of Import Export Code | DGFT Notification (IEC Update) | FY 2026–27 |
- Monthly Returns (March 2026)
Due Date | Particulars | Section/Form | Period |
|---|---|---|---|
| 10 April 2026 | GST TDS Return | GSTR-7 (Section 51) | March 2026 |
| 10 April 2026 | GST TCS Return | GSTR-8 (Section 52) | March 2026 |
| 11 April 2026 | Outward Supplies Return | GSTR-1 (Section 37) | March 2026 |
| 13 April 2026 | Input Service Distributor Return | GSTR-6 (Section 39(4)) | March 2026 |
| 13 April 2026 | Non-Resident Taxable Person Return | GSTR-5 (Section 39(5)) | March 2026 |
| 20 April 2026 | Monthly Summary Return | GSTR-3B (Section 39) | March 2026 |
| 20 April 2026 | OIDAR Return | GSTR-5A (Section 14 IGST Act) | March 2026 |
- Quarterly / QRMP / Other GST
Due Date | Particulars | Section/Form | Period |
|---|---|---|---|
| 13 April 2026 | Quarterly outward supplies | GSTR-1 (QRMP Scheme) | Jan–Mar 2026 |
| 18 April 2026 | Composition Scheme payment | CMP-08 (Section 39(2)) | Jan–Mar 2026 |
| 22 April 2026 | Quarterly Return – Category A States | GSTR-3B (QRMP) | Jan–Mar 2026 |
| 24 April 2026 | Quarterly Return – Category B States | GSTR-3B (QRMP) | Jan–Mar 2026 |
| 25 April 2026 | Job Work Statement | ITC-04 (Rule 45(3)) | Oct 2025 – Mar 2026 |
| Before supply | LUT for export without payment of tax | Form RFD-11 (Rule 96A) | FY 2026–27 |
| Due Date | Particulars | Section/Form | Period |
|---|---|---|---|
| 30 April 2026 | Half-yearly return for MSME outstanding payments | Form MSME-1 (Section 405 Companies Act) | Oct 2025 – Mar 2026 |
| Continuous | Event-based filings (appointment/resignation/allotment) | DIR-12 (Sec 152), PAS-3 (Sec 39) | As applicable |
Other Important Due Dates in April 2026
Due Date | Particulars | Section/Form | Period |
|---|---|---|---|
| 15 April 2026 | Provident Fund Contribution | EPF Act, 1952 | March 2026 |
| 15 April 2026 | ESI Contribution | ESI Act, 1948 | March 2026 |
| 07 April 2026 | Monthly ECB Return | Form ECB-2 (RBI) | March 2026 |
| State-specific | Professional Tax | State PT Act | March 2026 |
CONCLUSION
The concentration of statutory due dates in April 2026 highlights the increasing importance of structured compliance management, especially with the overlap of year-end (March) obligations and quarterly GST filings.
At TaxOSmart, we believe that timely awareness and proactive planning are essential to navigate such high-density compliance periods effectively. With multiple critical deadlines clustered within short intervals, businesses must focus on streamlining accounting processes, strengthening reconciliation mechanisms, and ensuring timely tax payments.
A disciplined and forward-looking approach will not only help in avoiding interest, late fees, and penalties but also enable organizations to maintain consistent and hassle-free compliance at the start of the financial year.
DISCLAIMER
The information contained in this document is prepared by R.J. Soni & Associates and TaxOSmart LLP (hereinafter referred to as RJSA) for information purpose only. It does not constitute any legal advice or tax advice. In no way, this document should be treated as a marketing material or efforts to solicit a client. While we have made every attempt to ensure that the information contained in this document is true, RJSA, its partners and/or any of its employees make no claims / guarantee about its accuracy, completeness, or up-to-date character, or warranty, express or implied, including the warranty of opinions expressed for a particular purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of any information available from this document.