Compliance calendar March 2027: GST, TDS, ROC and labour due dates for companies and LLPs

All due dates at a glance

• 02 Mar 2027Form 141 challan-cum-statement for TDS deducted in January 2027
• 07 Mar 2027TDS/TCS deposit for February 2027
• 10 Mar 2027GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for February 2027
• 11 Mar 2027GSTR-1 for February 2027 (monthly filers)
• 13 Mar 2027IFF (optional B2B invoice upload) for February 2027
• 13 Mar 2027GSTR-5 and GSTR-6 for February 2027
• 15 Mar 2027Advance tax, final instalment (100% of tax for tax year 2026-27); single instalment for presumptive taxpayers
• 15 Mar 2027PF and ESI contributions for February 2027
• 20 Mar 2027GSTR-3B for February 2027 (monthly filers)
• 25 Mar 2027PMT-06 GST payment for February 2027
• 31 Mar 2027Revised income tax return for AY 2026-27
• 31 Mar 2027Updated return (ITR-U) for AY 2022-23, last date under the 48-month limit
• 31 Mar 2027GST LUT (RFD-11) for FY 2027-28 for zero-rated supplies without IGST
• 31 Mar 2027CMP-02 intimation to opt into composition for FY 2027-28

What is due in March 2027?

March is the last month of tax year 2026-27 and FY 2026-27. Beyond the monthly filings, it carries the final advance tax instalment and several 'before 1 April' elections for GST.

Presumptive-tax businesses and professionals pay their entire advance tax in one instalment by 15 March. Missing the date, or paying less than the required share at any instalment, attracts interest on the shortfall, so the March payment should be based on a realistic estimate of full-year profit.

March 2027 due date table

Use this March 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.

What should exporters file before 1 April?

A Letter of Undertaking in Form GST RFD-11 is valid for one financial year. Exporters and suppliers to SEZs who want to supply without paying IGST must file a fresh LUT for FY 2027-28 before the first such supply after 1 April 2027. Most file it in the last week of March so there is no gap.

Which year-end entries need care in March?

Book all expenses in the year they relate to and check that TDS has been deducted on provisions, because TDS on year-end provisions for March is deposited by 30 April. Payments due to Udyam-registered micro and small suppliers should be cleared within the agreed limit (maximum 45 days) to protect the deduction.

Companies should also note that statutory registers, board minutes and the record of deposits and loans as at 31 March feed the DPT-3 return due by 30 June, so close the year with balances confirmed by lenders and directors.