Compliance calendar April 2027: GST, TDS, ROC and labour due dates for companies and LLPs
April 2027 due dates: March TDS deposit by 30 Apr, GSTR-4 and MSME-1 by 30 Apr, quarterly GSTR-1 on 13 Apr, CMP-08 on 18 Apr and ITC-04 on 25 Apr.
Short answer
April 2027 starts FY 2027-28 with quarter-end and annual filings. TDS deducted in March 2027 is due by 30 April 2027. GSTR-4 annual return for composition taxpayers, MSME-1 for October 2026-March 2027 and the QRMP opt-in for April-June 2027 are also due by 30 April. QRMP GSTR-1 is due on 13 April and CMP-08 on 18 April.
- TDS deposit for March 2027
- 30 Apr 2027
- GSTR-4 (FY 2026-27)
- 30 Apr 2027
- MSME-1 (Oct-Mar)
- 30 Apr 2027
- ITC-04
- 25 Apr 2027
- CMP-08 (Jan-Mar)
- 18 Apr 2027
- QRMP GSTR-3B
- 22 or 24 Apr 2027
All due dates at a glance
- TCS collected in March 2027 (7 April under the earlier rules; confirm under the 2026 Rules)
- GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for March 2027
- GSTR-1 for March 2027 (monthly filers)
- GSTR-1 for the January-March 2027 quarter
- GSTR-5 and GSTR-6 for March 2027
- PF and ESI contributions for March 2027
- CMP-08 statement and tax payment for the January-March 2027 quarter
- GSTR-3B for March 2027 (monthly filers)
- GSTR-3B for the January-March 2027 quarter (QRMP, Category 1 states)
- GSTR-3B for the January-March 2027 quarter (QRMP, Category 2 states)
- ITC-04 for goods sent to job workers (October-March half-year; annual for turnover up to ₹5 crore)
- TDS deposit for March 2027
- GSTR-4 annual return for FY 2026-27
- MSME-1 half-yearly return for October 2026-March 2027
- Opt in or out of QRMP for April-June 2027
What is due in April 2027?
April mixes year-end closures for FY 2026-27 with the first filings of FY 2027-28. Tax deducted in March gets an extended deposit window to 30 April. TCS collected in March has traditionally been due by 7 April, so confirm the date under the 2026 Rules before relying on a later date.
Composition taxpayers file their annual GSTR-4, companies with outstanding dues to micro and small enterprises report them in MSME-1, and small taxpayers decide whether to stay in the quarterly QRMP scheme for the new year.
April 2027 due date table
Use this April 2027 table as a working checklist. Dates reflect the Income-tax Act 2025, GST and company law as on 31 October 2026, and any later extension or change notified by CBDT, CBIC/GSTN, MCA, RBI, EPFO or ESIC takes priority over it.
| Due date | What is due | Who it applies to |
|---|---|---|
| 07 Apr 2027 | TCS collected in March 2027 (7 April under the earlier rules; confirm under the 2026 Rules) | TCS collectors |
| 10 Apr 2027 | GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for March 2027 | Government deductors; e-commerce operators |
| 11 Apr 2027 | GSTR-1 for March 2027 (monthly filers) | Taxpayers not in QRMP |
| 13 Apr 2027 | GSTR-1 for the January-March 2027 quarter | QRMP taxpayers |
| 13 Apr 2027 | GSTR-5 and GSTR-6 for March 2027 | Non-resident taxable persons; Input Service Distributors |
| 15 Apr 2027 | PF and ESI contributions for March 2027 | Employers covered by EPF/ESI |
| 18 Apr 2027 | CMP-08 statement and tax payment for the January-March 2027 quarter | Composition taxpayers |
| 20 Apr 2027 | GSTR-3B for March 2027 (monthly filers) | Taxpayers not in QRMP |
| 22 Apr 2027 | GSTR-3B for the January-March 2027 quarter (QRMP, Category 1 states) | QRMP taxpayers in Category 1 states/UTs |
| 24 Apr 2027 | GSTR-3B for the January-March 2027 quarter (QRMP, Category 2 states) | QRMP taxpayers in Category 2 states/UTs |
| 25 Apr 2027 | ITC-04 for goods sent to job workers (October-March half-year; annual for turnover up to ₹5 crore) | Principal manufacturers using job workers |
| 30 Apr 2027 | TDS deposit for March 2027 | All deductors (non-government) |
| 30 Apr 2027 | GSTR-4 annual return for FY 2026-27 | Composition taxpayers |
| 30 Apr 2027 | MSME-1 half-yearly return for October 2026-March 2027 | Companies with dues to micro/small suppliers outstanding over 45 days |
| 30 Apr 2027 | Opt in or out of QRMP for April-June 2027 | GST taxpayers with turnover up to ₹5 crore |
| Varies by state | Professional tax deduction deposit and returns | Employers in states that levy professional tax |
Who must file MSME-1 this month?
Every company that has received goods or services from micro or small enterprises registered under the MSMED Act and has not paid them within 45 days of acceptance must file MSME-1 with MCA. The April filing covers October 2026 to March 2027 and reports the amount due and reasons for the delay. Companies with no such dues do not file a nil form.
What should composition taxpayers watch in April?
GSTR-4 is the annual return for composition taxpayers, summarising the four CMP-08 statements. It is due by 30 April 2027 for FY 2026-27, alongside CMP-08 for the January-March quarter on 18 April. A taxpayer who crossed the composition turnover limit during the year must move to the regular scheme and file the required intimation.
Related services
Sources
- TaxHeal: TDS deposit and statement timelines under the Income-tax Act 2025 and Rules 2026
- TaxGuru: TDS/TCS statement forms and due dates for tax year 2026-27 (Forms 138, 140, 143, 144)
- Nexdigm Tax Street compliance calendar, October-November 2026 (CBDT Circular 07/2026 extensions)
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
What is the TDS due date for March 2027?
30 April 2027 for tax deducted in March by non-government deductors. For all other months, TDS is due by the 7th of the following month.
When is GSTR-4 for FY 2026-27 due?
30 April 2027, unless CBIC extends it.
Is MSME-1 due in April 2027?
Yes, by 30 April 2027 for the October 2026-March 2027 half-year, if the company has dues to micro or small enterprises outstanding beyond 45 days.