Compliance calendar December 2026: GST, TDS, ROC and labour due dates for companies and LLPs
December 2026 due dates: third advance tax instalment on 15 Dec, GSTR-9 and GSTR-9C for FY 2025-26 by 31 Dec, belated ITR and ODI APR by 31 Dec.
Short answer
The key December 2026 dates are the third advance tax instalment on 15 December (75% of tax year 2026-27 liability, the first under the Income-tax Act, 2025), GSTR-9 and GSTR-9C annual returns for FY 2025-26 by 31 December, and the last date for belated income tax returns for AY 2026-27, also 31 December.
- Advance tax (3rd instalment)
- 15 Dec 2026, 75% cumulative
- GSTR-9/9C for FY 2025-26
- 31 Dec 2026
- Belated ITR AY 2026-27
- 31 Dec 2026
- Revised ITR AY 2026-27
- Allowed to 31 Mar 2027
- ODI Annual Performance Report
- 31 Dec 2026
- GSTR-3B (monthly)
- 20 Dec 2026
All due dates at a glance
- TDS/TCS deposit for November 2026
- GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for November 2026
- GSTR-1 for November 2026 (monthly filers)
- IFF (optional B2B invoice upload) for November 2026
- GSTR-5 and GSTR-6 for November 2026
- Advance tax, third instalment (75% of estimated tax for tax year 2026-27)
- PF and ESI contributions for November 2026
- GSTR-3B for November 2026 (monthly filers)
- PMT-06 GST payment for November 2026
- GSTR-9 annual return and GSTR-9C reconciliation for FY 2025-26
- Belated income tax return for AY 2026-27
- Annual Performance Report (APR) for overseas direct investment, FY 2025-26
What is due in December 2026?
December closes the calendar year with three heavy filings: advance tax, the GST annual return and the overseas investment performance report. It is also the last chance to file a belated return for FY 2025-26.
This is the first December instalment of advance tax under the Income-tax Act, 2025. The instalment schedule for companies and other assessees is unchanged: 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March.
December 2026 due date table
Use this December 2026 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 Dec 2026 | TDS/TCS deposit for November 2026 | All deductors and collectors |
| 10 Dec 2026 | GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for November 2026 | Government deductors; e-commerce operators |
| 11 Dec 2026 | GSTR-1 for November 2026 (monthly filers) | Taxpayers not in QRMP |
| 13 Dec 2026 | IFF (optional B2B invoice upload) for November 2026 | QRMP taxpayers (turnover up to ₹5 crore) |
| 13 Dec 2026 | GSTR-5 and GSTR-6 for November 2026 | Non-resident taxable persons; Input Service Distributors |
| 15 Dec 2026 | Advance tax, third instalment (75% of estimated tax for tax year 2026-27) | Companies and other assessees with tax of ₹10,000 or more |
| 15 Dec 2026 | PF and ESI contributions for November 2026 | Employers covered by EPF/ESI |
| 20 Dec 2026 | GSTR-3B for November 2026 (monthly filers) | Taxpayers not in QRMP |
| 25 Dec 2026 | PMT-06 GST payment for November 2026 | QRMP taxpayers |
| 31 Dec 2026 | GSTR-9 annual return and GSTR-9C reconciliation for FY 2025-26 | GSTR-9 optional up to ₹2 crore turnover; GSTR-9C above ₹5 crore |
| 31 Dec 2026 | Belated income tax return for AY 2026-27 | Assessees who missed the original due date |
| 31 Dec 2026 | Annual Performance Report (APR) for overseas direct investment, FY 2025-26 | Indian entities with ODI |
| Varies by state | Professional tax deduction deposit and returns | Employers in states that levy professional tax |
Who must file GSTR-9 and GSTR-9C this month?
Every regular taxpayer files GSTR-9 for FY 2025-26, except that it remains optional for taxpayers with aggregate turnover up to ₹2 crore. Taxpayers with turnover above ₹5 crore also file GSTR-9C, a self-certified reconciliation of audited accounts with GST returns. Composition taxpayers file GSTR-4 instead, which was due by 30 April 2026.
Because the FY 2025-26 year includes the September 2025 rate rationalisation, check that outward supplies are split correctly between old and new rates and that ITC reversals on exempted items are reported.
What changed for belated and revised returns?
Belated returns for AY 2026-27 must be filed by 31 December 2026 with the late fee under section 234F of the 1961 Act. Revised returns now get more time: the window was extended to 31 March 2027 for AY 2026-27. A fee may apply if you revise after the original nine-month period, so do not treat the extension as a reason to delay corrections.
Related services
Sources
- Nexdigm Tax Street compliance calendar, October-November 2026 (CBDT Circular 07/2026 extensions)
- 5paisa: ITR filing schedule for AY 2026-27 (belated, revised, updated returns)
- Business Today: ITR due dates and revised return window under the new rules (7 April 2026)
- TaxHeal: TDS deposit and statement timelines under the Income-tax Act 2025 and Rules 2026
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
When is the third advance tax instalment due for tax year 2026-27?
15 December 2026. By this date you should have paid 75% of your estimated tax for tax year 2026-27, the first tax year under the Income-tax Act, 2025.
What is the due date for GSTR-9 for FY 2025-26?
31 December 2026, unless CBIC notifies an extension. GSTR-9C is due on the same date for taxpayers with turnover above ₹5 crore.
Can I still file my FY 2025-26 return after 31 December 2026?
A belated return cannot be filed after 31 December 2026. After that, the options are an updated return (ITR-U) with additional tax, or a revised return by 31 March 2027 if you already filed.