Compliance calendar January 2027: GST, TDS, ROC and labour due dates for companies and LLPs
January 2027 due dates: Q3 TDS and TCS statements in new Forms 138, 140, 143 and 144 by 31 Jan, QRMP GSTR-1 on 13 Jan, CMP-08 on 18 Jan and GSTR-3B.
Short answer
January 2027 is a quarter-end month. Quarterly TDS and TCS statements for October-December 2026 are due by 31 January 2027 in the new Forms 138 (salary), 140 (resident non-salary), 144 (non-residents) and 143 (TCS). QRMP taxpayers file GSTR-1 by 13 January and GSTR-3B by 22 or 24 January, and composition taxpayers file CMP-08 by 18 January.
- Q3 TDS/TCS statements
- 31 Jan 2027 (Forms 138/140/143/144)
- QRMP GSTR-1
- 13 Jan 2027
- CMP-08
- 18 Jan 2027
- QRMP GSTR-3B
- 22 or 24 Jan 2027
- TDS/TCS deposit
- 7 Jan 2027
- PF/ESI
- 15 Jan 2027
All due dates at a glance
- TDS/TCS deposit for December 2026
- GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for December 2026
- GSTR-1 for December 2026 (monthly filers)
- GSTR-1 for the October-December 2026 quarter
- GSTR-5 and GSTR-6 for December 2026
- PF and ESI contributions for December 2026
- CMP-08 statement and tax payment for the October-December 2026 quarter
- GSTR-3B for December 2026 (monthly filers)
- GSTR-3B for the October-December 2026 quarter (QRMP, Category 1 states)
- GSTR-3B for the October-December 2026 quarter (QRMP, Category 2 states)
- Quarterly TDS statements for October-December 2026 (Form 138 salary, Form 140 resident non-salary, Form 144 non-resident)
- Quarterly TCS statement for October-December 2026 (Form 143)
What is due in January 2027?
January carries the full set of quarterly GST and TDS filings for the October-December 2026 quarter. This is the third quarterly TDS cycle under the Income-tax Rules, 2026, so payroll and accounts teams should be familiar with the new form numbers by now.
Under Rule 219 of the 2026 Rules, TCS statements in Form 143 follow the same quarterly calendar as TDS statements, so the October-December TCS statement is also due by 31 January rather than on the 15th as under the old rules.
January 2027 due date table
Every date below is the statutory deadline for January 2027 as verified on 31 October 2026. Authorities often extend deadlines close to the due date; where CBDT, CBIC/GSTN, MCA, RBI, EPFO or ESIC announces an extension, the extended date applies instead.
| Due date | What is due | Who it applies to |
|---|---|---|
| 07 Jan 2027 | TDS/TCS deposit for December 2026 | All deductors and collectors |
| 10 Jan 2027 | GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for December 2026 | Government deductors; e-commerce operators |
| 11 Jan 2027 | GSTR-1 for December 2026 (monthly filers) | Taxpayers not in QRMP |
| 13 Jan 2027 | GSTR-1 for the October-December 2026 quarter | QRMP taxpayers |
| 13 Jan 2027 | GSTR-5 and GSTR-6 for December 2026 | Non-resident taxable persons; Input Service Distributors |
| 15 Jan 2027 | PF and ESI contributions for December 2026 | Employers covered by EPF/ESI |
| 18 Jan 2027 | CMP-08 statement and tax payment for the October-December 2026 quarter | Composition taxpayers |
| 20 Jan 2027 | GSTR-3B for December 2026 (monthly filers) | Taxpayers not in QRMP |
| 22 Jan 2027 | GSTR-3B for the October-December 2026 quarter (QRMP, Category 1 states) | QRMP taxpayers in Category 1 states/UTs |
| 24 Jan 2027 | GSTR-3B for the October-December 2026 quarter (QRMP, Category 2 states) | QRMP taxpayers in Category 2 states/UTs |
| 31 Jan 2027 | Quarterly TDS statements for October-December 2026 (Form 138 salary, Form 140 resident non-salary, Form 144 non-resident) | All TDS deductors |
| 31 Jan 2027 | Quarterly TCS statement for October-December 2026 (Form 143) | TCS collectors |
| Varies by state | Professional tax deduction deposit and returns | Employers in states that levy professional tax |
How do the new TDS forms map to the old ones?
From 1 April 2026, Form 24Q became Form 138, Form 26Q became Form 140, Form 27Q became Form 144 and Form 27EQ became Form 143. Late filing still attracts a fee of ₹200 per day, capped at the TDS or TCS amount, and a delayed or incorrect statement can attract a separate penalty. Corrections for quarters up to January-March 2026 continue in the old forms under the 1961 Act.
Which states file GSTR-3B on the 22nd and which on the 24th?
QRMP taxpayers in Category 1 states and UTs, broadly the western and southern states including Maharashtra, Gujarat, Karnataka, Tamil Nadu, Telangana, Andhra Pradesh, Kerala, Goa, Madhya Pradesh and Chhattisgarh, file by the 22nd. Taxpayers in other states and UTs, including Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, Bihar, West Bengal and the north-eastern states, file by the 24th. Your GSTN dashboard shows the applicable date.
Related services
Sources
- TaxGuru: TDS/TCS statement forms and due dates for tax year 2026-27 (Forms 138, 140, 143, 144)
- TaxHeal: TDS deposit and statement timelines under the Income-tax Act 2025 and Rules 2026
- India Briefing: July 2026 income tax calendar with new TDS/TCS forms
- 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 due date for the Q3 TDS return for 2026-27?
31 January 2027 for the October-December 2026 quarter, in Form 138 for salary, Form 140 for resident non-salary payments and Form 144 for payments to non-residents.
Is the TCS return due on 15 January 2027?
No. Under the Income-tax Rules, 2026, the quarterly TCS statement in Form 143 follows the TDS calendar, so the October-December 2026 statement is due by 31 January 2027.
When do QRMP taxpayers file GSTR-1 for October-December 2026?
By 13 January 2027. GSTR-3B for the quarter is due on 22 or 24 January depending on the state.