GST and TDS due dates: the calendar for 2026-27
Every recurring tax date an Indian startup has to meet: GST, TDS, PF and ESI, and advance tax. What each one covers, what being late costs, and a tool that finds your company’s dates for any month.
Every month: TDS deposit on the 7th, GSTR-1 on the 11th, PF and ESI on the 15th, and GSTR-3B with the GST payment on the 20th. Each quarter: TDS returns on 31 July, 31 October, 31 January and 31 May, and advance tax on 15 June, 15 September, 15 December and 15 March. Quarterly GST (QRMP) filers file GSTR-1 on the 13th and GSTR-3B on the 22nd or 24th after the quarter, by state.
The monthly rhythm
Four dates come round every month, each for the month before.
| Date | What | For |
|---|---|---|
| 7th | TDS deposit | Tax you deducted last month. March’s is due 30 April. |
| 11th | GSTR-1 | Last month’s sales invoices |
| 15th | PF and ESI | Contributions on last month’s salaries |
| 20th | GSTR-3B and GST payment | Last month’s GST, after input credit |
If you file GST quarterly
A business with aggregate turnover up to ₹5 crore can opt into QRMP and file returns once a quarter. It still pays GST every month.
- GSTR-1: the 13th of the month after the quarter (13 July, 13 October, 13 January, 13 April).
- GST for months one and two of the quarter: by the 25th of the next month, through PMT-06.
- GSTR-3B and the quarter’s balance: the 22nd or 24th of the month after the quarter, by the state of your main place of business.
| Day | States and union territories |
|---|---|
| 22nd | Andaman and Nicobar Islands, Andhra Pradesh, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Gujarat, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Puducherry, Tamil Nadu, Telangana |
| 24th | Arunachal Pradesh, Assam, Bihar, Chandigarh, Delhi, Haryana, Himachal Pradesh, Jammu and Kashmir, Jharkhand, Ladakh, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Punjab, Rajasthan, Sikkim, Tripura, Uttar Pradesh, Uttarakhand, West Bengal |
Quarterly and yearly dates
| Date | What | For |
|---|---|---|
| 15 June | Advance tax | 15% of the year’s tax |
| 31 July | TDS return (24Q, 26Q) | April to June |
| 15 September | Advance tax | 45% of the year’s tax, in total |
| 31 October | TDS return | July to September |
| 15 December | Advance tax | 75% of the year’s tax, in total |
| 31 January | TDS return | October to December |
| 15 March | Advance tax | 100% of the year’s tax, in total |
| 31 May | TDS return | January to March |
Advance tax applies when the year’s tax will be ₹10,000 or more. The yearly returns (the GST annual return, the income-tax return and any tax audit) have their own dates, and your CA files them.
Find your dates
Choose how your company files, then step through the months. Save any month to your phone’s calendar.
How your company files
Worked out in your browser. Nothing is sent.
October 2026
- 7WedTDS depositTDSFor tax deducted in September 2026If late: 1.5% a month interest from the date the tax was deducted.
- 11SunGSTR-1GSTFor sales in September 2026If late: a late fee for each day late, and 18% a year interest on GST paid late.
- 15ThuPF and ESIPayrollFor salaries for September 2026If late: interest, and damages on late PF.
- 20TueGSTR-3B and GST paymentGSTFor September 2026If late: a late fee for each day late, and 18% a year interest on GST paid late.
- 31SatTDS return (24Q, 26Q)TDSFor Jul to Sep 2026If late: ₹200 a day until it’s filed, up to the TDS amount.
2026-27, month by month
For a company that files GST monthly, deducts TDS and pays PF and ESI. Quarterly GST filers swap the 11th and 20th for the dates above.
| Month | Due |
|---|---|
| April 2026 | 11th: GSTR-1 · 15th: PF and ESI · 20th: GSTR-3B and GST payment · 30th: TDS deposit |
| May 2026 | 7th: TDS deposit · 11th: GSTR-1 · 15th: PF and ESI · 20th: GSTR-3B and GST payment · 31st: TDS return (24Q, 26Q) |
| June 2026 | 7th: TDS deposit · 11th: GSTR-1 · 15th: Advance tax · 15th: PF and ESI · 20th: GSTR-3B and GST payment |
| July 2026 | 7th: TDS deposit · 11th: GSTR-1 · 15th: PF and ESI · 20th: GSTR-3B and GST payment · 31st: TDS return (24Q, 26Q) |
| August 2026 | 7th: TDS deposit · 11th: GSTR-1 · 15th: PF and ESI · 20th: GSTR-3B and GST payment |
| September 2026 | 7th: TDS deposit · 11th: GSTR-1 · 15th: Advance tax · 15th: PF and ESI · 20th: GSTR-3B and GST payment |
| October 2026 | 7th: TDS deposit · 11th: GSTR-1 · 15th: PF and ESI · 20th: GSTR-3B and GST payment · 31st: TDS return (24Q, 26Q) |
| November 2026 | 7th: TDS deposit · 11th: GSTR-1 · 15th: PF and ESI · 20th: GSTR-3B and GST payment |
| December 2026 | 7th: TDS deposit · 11th: GSTR-1 · 15th: Advance tax · 15th: PF and ESI · 20th: GSTR-3B and GST payment |
| January 2027 | 7th: TDS deposit · 11th: GSTR-1 · 15th: PF and ESI · 20th: GSTR-3B and GST payment · 31st: TDS return (24Q, 26Q) |
| February 2027 | 7th: TDS deposit · 11th: GSTR-1 · 15th: PF and ESI · 20th: GSTR-3B and GST payment |
| March 2027 | 7th: TDS deposit · 11th: GSTR-1 · 15th: Advance tax · 15th: PF and ESI · 20th: GSTR-3B and GST payment |
What being late costs
| Missed | Costs |
|---|---|
| GSTR-1 or GSTR-3B | A late fee of ₹50 a day (₹20 for a nil return), up to a cap |
| GST payment | 18% a year interest on GST paid late |
| TDS deposit | 1.5% a month from the date deducted; 1% a month if it wasn’t deducted at all |
| TDS return | ₹200 a day until it’s filed, up to the TDS amount |
| Advance tax | 1% a month interest on the shortfall |
| PF and ESI | Interest, and damages on late PF |
GST is owed when you invoice
GST falls due on the 20th after the month you raised the invoice, whether or not the customer has paid. For example: invoice ₹10,00,000 plus ₹1,80,000 GST in October, and the customer pays in December. The ₹1,80,000 (less any input credit) is due on 20 November, from your own cash.
That’s why a big unpaid invoice hurts twice: the money hasn’t come in, and its GST has gone out.
How Cassence keeps this calendar
- Your profile decides the dates. Monthly or quarterly GST, your state, and whether PF and ESI apply. Set in Settings, Company.
- Your books give the amounts. GST due after input credit, and TDS payable, worked out from your entries.
- A reminder a week ahead. When a date is 7 days away and the books show no payment yet, it becomes a card: act this month, and act this week from 2 days out.
- On one calendar with your cash. Tax dates sit beside invoices due in and bills due out, so you see whether the cash is there.
- GST on unpaid invoices is a check of its own, so the cost above never surprises you.
Read more in the calendar docs, or open the calendar in the live demo.
Questions
What is the due date for GSTR-3B?
The 20th of the next month for monthly filers, with the GST payment. Quarterly (QRMP) filers file it on the 22nd or 24th of the month after the quarter, depending on the state, and pay for the first two months of the quarter by the 25th through PMT-06.
When is TDS payment due?
By the 7th of the next month. Tax deducted in March is due by 30 April.
When are TDS returns due?
Quarterly: 31 July for April to June, 31 October for July to September, 31 January for October to December, and 31 May for January to March.
Who can file GST quarterly?
A business with aggregate turnover up to ₹5 crore that opts into QRMP. It files GSTR-1 and GSTR-3B each quarter, but still pays GST monthly for the first two months of each quarter.
What happens if I miss a GST date?
A late fee for each day the return is late (₹50 a day, or ₹20 for a nil return, up to a cap) and 18% a year interest on GST paid late.
Do due dates move when they fall on a Sunday?
Not by themselves. The government sometimes extends a date, and announces it. If a date falls on a holiday, pay a working day early.
These are the statutory dates as of 14 October 2026. Your chartered accountant files your returns and knows of any extension.
Never miss a date again
Cassence puts every GST, TDS and PF date on your calendar with the amount from your books, and reminds you a week ahead.