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INTRODUCTION
As we move further into the final quarter of Financial Year 2025–26, February 2026 brings several important statutory deadlines across Income Tax, GST, PF & ESIC, and other regulatory compliances. Timely adherence to these obligations is essential to avoid interest, penalties, and operational disruptions.
To support businesses, finance teams, and professionals in efficiently managing their statutory responsibilities, we present a consolidated Compliance Calendar for February 2026. This calendar serves as a practical reference covering key due dates relating to TDS/TCS payments, GST returns, certificate issuance, and labour law compliances.
A proactive review and planning of upcoming compliance requirements will enable organizations to ensure smooth operations, maintain regulatory discipline, and minimise last-minute compliance challenges.

INCOME-TAX COMPLIANCE

1. TDS/TCS PAYMENT COMPLIANCE

DATERELEVANT PROVISION/ FORMDESCRIPTION
07-02-26 Sec 192 to 196D / Sec 206C Deposit of TDS/TCS deducted/collected for January 2026
02-03-26 Sec 194-IA / 194-IB / 194M / 194S Deposit of TDS deducted under specified sections for January 2026 (challan-cum-statement cases)



2. TDS/TCS CERTIFICATE ISSUANCE


DATE RELEVANT PROVISION/ FORM DESCRIPTION
On or before 14-02-26 Form 16B - Sec 194-IA Issue of TDS certificate for property transactions where tax was deducted in December 2025.
On or before 14-02-26 Form 16C - Sec 194-IB Issue of TDS certificate for rent deductions made in December 2025.
On or before 14-02-26 Form 16D - Sec 194M Issue of TDS certificate for deductions under Section 194M in December 2025.
On or before 14-02-26 Form 16E - Sec 194S Issue of TDS certificate for virtual digital asset transactions in December 2025.
15-02-26 Form 16A- Sec 203 (Quarterly Certificate) Issue of TDS certificates for the quarter ending December 2025 (other than salary cases).

3.INCOME TAX & RELATED COMPLIANCES

DATE
RELEVANT PROVISION/ FORM
DESCRIPTION
15-02-26 Form 3BB Monthly statement by stock exchanges regarding client code modifications for January 2026.
15-02-26 Form 3BC Monthly statement by recognised associations regarding client code modifications for January 2026
15-02-26 Form 24G (Rule 30) Statement by Government deductors (PAO / DDO / Treasury) for Jan-26


4.OTHER COMPLIANCES

DATE
CATEGORY
RELEVANT PROVISION/ FORM
DESCRIPTION
15-02-26 PF & ESIC PF & ESIC Contribution Filing Filing and payment of PF & ESIC contributions for January 2026.


5.GST COMPLIANCE

DATE
RELEVANT PROVISION/FORM
DESCRIPTION
10-02-26 GSTR-7 Filing of GST TDS return for January 2026.
10-02-26 GSTR-8 Filing of GST TCS return for January 2026.
11-02-26 GSTR-1 Filing of outward supply details for January 2026 by monthly filers.
13-02-26 IFF (QRMP) Invoice Furnishing Facility for January 2026 for QRMP taxpayers.
13-02-26 GSTR-5 Filing by non-resident taxable persons for January 2026.
13-02-26 GSTR-6 Filing by Input Service Distributors for January 2026.
20-02-26 GSTR-5A Filing of return by OIDAR service providers for January 2026
20-02-26 GSTR-3B Monthly summary return for January 2026.
25-02-26 PMT-06 GST tax payment under QRMP scheme for January 2026.
28-02-26 GSTR-11 Filing of inward supply statement by UIN holders for January 2026.



Staying informed about statutory deadlines and proactively planning compliance activities enables businesses to minimise risks, avoid penalties, and maintain seamless operations during the crucial closing phase of the financial year. This February 2026 Compliance Calendar is designed to assist professionals and organizations in tracking important filings and strengthening compliance discipline.


With Tax-O-Smart, compliance management becomes simpler through expert support, technology-driven solutions, and timely compliance tracking, allowing businesses to focus on growth while ensuring full adherence to regulatory requirements. Regular monitoring of updates issued by regulatory authorities remains essential for sustained compliance success.



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.