COMPLIANCE CALENDAR JANUARY 2026 INCOME TAX, GST & ROC DUE DATES
2 Jan 2026
As we move through the final quarter (Q4) of Financial Year 2025–26, January 2026 brings a fresh set of important statutory and regulatory deadlines across Income Tax, GST, ROC, PF/ESIC, and other compliance areas. To help taxpayers and businesses stay organised and compliant, we present a comprehensive compliance calendar for January 2026, covering key due dates for Income-tax compliances (including TDS/TCS deposits, returns, and certificates), GST filings, other statutory obligations such as PF & ESIC, and ROC requirements.
This consolidated guide is designed as a quick reference for corporates, finance teams, accountants, and business owners to plan their filings efficiently and avoid last-minute hassles.
Review the detailed category-wise due dates below to ensure timely compliance, maintain smooth business operations, and uphold strong regulatory discipline.
INCOME-TAX COMPLIANCE
1. TDS/TCS DEPOSIT COMPLIANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 07-JAN-26 | Securities Transaction Tax (STT) & Commodities Transaction Tax (CTT) | Due date for deposit of tax collected for the month of Dec 2025. |
| 07-JAN-26 | Form 27C (Section 206C(1A)) | Declaration by the buyer for obtaining goods without tax collection in Dec 2025. |
| 07-JAN-26 | TDS/TCS Deposit by Government | Due date for deposit of Tax deducted/collected by the government for Dec 2025. (Deductions to be paid to the credit of the Central Government on the same day of payment without Challan) |
| 15-JAN-26 | Form 24G | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of Dec 2025. |
| 15-JAN-26 | Form 27EQ | Quarterly statement of TCS for the quarter ending Dec 31, 2025. |
| 30-JAN-26 | Form 26QB (Section 194-IA) | Due date for furnishing of challan-cum-statement in respect of tax deducted in the month of Dec 2025. |
| 30-JAN-26 | Form 26QC (Section 194-IB) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of Dec 2025. |
| 30-JAN-26 | Form 26QD (Section 194M) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of Dec 2025. |
| 30-JAN-26 | Form 26QE (Section 194S) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of Dec 2025. |
| 31-JAN-26 | Form 24Q/26Q/27Q | Quarterly statement of TDS for the quarter ending Dec 31, 2025. |
2. TDS/TCS CERTIFICATE ISSUANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 14-JAN-26 | Form 16B (Section 194-IA) | Due date for issue of TDS Certificate for tax deducted in the month of Nov 2025. |
| 14-JAN-26 | Form 16C (Section 194-IB) | Due date for issue of TDS Certificate for tax deducted in the month of Nov 2025. |
| 14-JAN-26 | Form 16D (Section194M) | Due date for issue of TDS Certificate for tax deducted in the month of Nov 2025. |
| 14-JAN-26 | Form 16E (Section 194S) | Due date for issue of TDS Certificate for tax deducted in the month of Nov 2025. |
| 30-JAN-26 | Form 27D | Quarterly TCS certificate in respect of quarter ending Dec 31, 2025 |
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 15-JAN-26 | Form 15CC | Quarterly statement in respect of foreign remittances to be furnished by authorized dealers) for quarter ending Dec, 2025. |
| 15-JAN-26 | Form 15CD [Section 80LA (1A)] | Quarterly statement to be furnished by a unit of an International Financial Services Centre, in respect of remittances, made for the quarter of Oct to Dec of FY 2025-26 |
| 15-JAN-26 | Form 15G/15H | Due date for furnishing of Form 15G/15H declarations received during the quarter ending Dec, 2025. |
| 15-JAN-26 | Form 3BB | Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of Dec, 2025. |
| 15-JAN-26 | Form 3BC | Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of Dec, 2025. |
| 15-JAN-26 | Form 49BA (Rule 114AAB) | Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident for quarter ending Dec 31, 2025. |
| 31-JAN-26 | Form 26QAA | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending Dec 31, 2025. |
| 31-JAN-26 | Form II SWF | Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending Dec, 2025. |
| 31-JAN-26 | Form 10BBB | Intimation by a pension fund in respect of investment made in India for quarter ending Dec 31, 2025. |
| DATE | CATEGORY | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|---|
| 15-JAN-26 | PF & ESIC | PF & ESIC | Filing of PF & ESIC for the month of Dec 25 |
GST COMPLIANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 10-JAN-26 | GSTR-7 | Filing of GST TDS return for the month of Dec 2025. |
| 10-JAN-26 | GSTR-8 | Filing of GST TCS return for the month of Dec 2025. |
| 11-JAN-26 | GSTR- 1 | Filing of outward supply details for taxpayers with turnover exceeding ₹5 crore or those opted to file monthly return. |
| 13-JAN-26 | GSTR-1 | Filing of outward supply details for taxpayers those opted to file quarterly return for Oct-Dec 2025 as per QRMP scheme. |
| 13-JAN-26 | GSTR-5 | Filing by non-resident taxable persons for Dec 2025. |
| 13-JAN-26 | GSTR-6 | Filing by Input Service Distributors for Dec 2025. |
| 13-JAN-26 | GSTR-5A | Filing by OIDAR service providers for Dec 2025. |
| 18-JAN-26 | CMP-08 | Filing of quarterly statement and payment of tax by Composition Scheme dealers for the quarter Oct-Dec 2025. |
| 20-JAN-26 | GSTR-3B | Monthly return for Dec 2025 for taxpayers with turnover exceeding ₹5 crore or those not under the QRMP scheme. |
| 22-JAN-26 | GSTR-3B | Quarterly filing due for Oct-Dec 2025 (Group 1 states/UTs under QRMP scheme) |
| 24-JAN-26 | GSTR-3B | Quarterly filing due for Oct-Dec 2025 (Group 2 states/UTs under QRMP scheme) |
ROC COMPLIANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 31-JAN-26 | POSH Report | Annual report on prevention, prohibition and redressal of sexual harassment at workplace to be prepared and submitted by the Internal Committee. |
| 31-JAN-26 | Further Extended MGT-7/MGT-7A | Form for filing of annual returns to be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company. |
| 31-JAN-26 | Further Extended AOC-4/AOC-4XBRL | Form for filing financial statement with the registrar Applicable on All Type of Companies within 30 days of the date of AGM |
1. Invoice Furnishing Facility (IFF) - An optional facility for QRMP taxpayers to upload B2B invoices monthly.
2. RFD-10: Refund application for UIN holders, which is to be filed within two years from the end of the quarter in which the supply was received.
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