Compliance calendar February 2027: GST, TDS, ROC and labour due dates for companies and LLPs
February 2027 due dates: TDS deposit on 7 Feb, GSTR-1 on 11 Feb, IFF on 13 Feb, PF/ESI on 15 Feb, GSTR-3B on 20 Feb and PMT-06 on 25 Feb. Plan year-end.
Short answer
February 2027 has only routine monthly filings: TDS/TCS deposit for January by 7 February, GSTR-1 by 11 February, IFF by 13 February, PF and ESI by 15 February, GSTR-3B by 20 February and QRMP tax payment (PMT-06) by 25 February. Use the quieter month to prepare for the 15 March advance tax and 31 March year-end deadlines.
- TDS/TCS deposit (January)
- 7 Feb 2027
- GSTR-1 (monthly)
- 11 Feb 2027
- PF/ESI
- 15 Feb 2027
- Form 131 certificates (Oct-Dec)
- 15 Feb 2027
- GSTR-3B (monthly)
- 20 Feb 2027
- PMT-06 (QRMP)
- 25 Feb 2027
All due dates at a glance
- TDS/TCS deposit for January 2027
- GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for January 2027
- GSTR-1 for January 2027 (monthly filers)
- IFF (optional B2B invoice upload) for January 2027
- GSTR-5 and GSTR-6 for January 2027
- PF and ESI contributions for January 2027
- Non-salary TDS certificates (Form 131) for October-December 2026
- GSTR-3B for January 2027 (monthly filers)
- PMT-06 GST payment for January 2027
What is due in February 2027?
February has no annual or quarterly returns for most companies, which makes it the best month to clean up books before the financial year closes. The Union Budget is normally presented on 1 February, and any changes it proposes to rates, thresholds or due dates usually take effect from 1 April once the Finance Bill is passed.
Non-salary TDS certificates in Form 131 for the October-December 2026 quarter fall due in mid-February. They can be downloaded from TRACES only after the quarterly statement filed in January has been processed, so a late or defective January statement delays certificates too.
February 2027 due date table
Use this February 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 Feb 2027 | TDS/TCS deposit for January 2027 | All deductors and collectors |
| 10 Feb 2027 | GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for January 2027 | Government deductors; e-commerce operators |
| 11 Feb 2027 | GSTR-1 for January 2027 (monthly filers) | Taxpayers not in QRMP |
| 13 Feb 2027 | IFF (optional B2B invoice upload) for January 2027 | QRMP taxpayers (turnover up to ₹5 crore) |
| 13 Feb 2027 | GSTR-5 and GSTR-6 for January 2027 | Non-resident taxable persons; Input Service Distributors |
| 15 Feb 2027 | PF and ESI contributions for January 2027 | Employers covered by EPF/ESI |
| 15 Feb 2027 | Non-salary TDS certificates (Form 131) for October-December 2026 | Deductors who filed Form 140/144 |
| 20 Feb 2027 | GSTR-3B for January 2027 (monthly filers) | Taxpayers not in QRMP |
| 25 Feb 2027 | PMT-06 GST payment for January 2027 | QRMP taxpayers |
| Varies by state | Professional tax deduction deposit and returns | Employers in states that levy professional tax |
What year-end checks should companies start in February?
Estimate tax year 2026-27 profit so the final advance tax instalment on 15 March is accurate; shortfalls attract interest. Confirm that payments to micro and small suppliers registered on Udyam are made within the agreed period (maximum 45 days), because unpaid amounts beyond that limit cannot be deducted until actually paid. Review whether turnover has crossed the ₹5 crore QRMP limit or the e-invoicing threshold for the next year.
Also list any foreign currency receipts, foreign investment received and outward remittances for the year. These feed into the FLA return due to RBI in July and any pending FC-GPR reporting for share allotments to foreign investors, which must be made within 30 days of allotment.
What is due for individuals buying property or paying high rent?
Individuals and HUFs who deduct TDS on property purchases, high rent or specified contractor payments now use a single challan-cum-statement, Form 141, replacing Forms 26QB, 26QC, 26QD and 26QE. Tax deducted in January 2027 is due within 30 days from the end of the month, which falls on 2 March 2027.
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
Are there any quarterly returns due in February 2027?
No quarterly GST or TDS returns are due. Monthly filings continue, and non-salary TDS certificates (Form 131) for October-December 2026 are due in mid-February.
When is GSTR-3B for January 2027 due?
20 February 2027 for monthly filers. QRMP taxpayers pay tax for January through PMT-06 by 25 February 2027.
Does the Union Budget change February due dates?
Usually not. Budget changes generally apply from 1 April after the Finance Bill is enacted, unless a specific earlier date is notified.