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

All due dates at a glance

• 07 Oct 2027TDS/TCS deposit for September 2027
• 10 Oct 2027GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for September 2027
• 11 Oct 2027GSTR-1 for September 2027 (monthly filers)
• 13 Oct 2027GSTR-1 for the July-September 2027 quarter
• 13 Oct 2027GSTR-5 and GSTR-6 for September 2027
• 14 Oct 2027ADT-1 intimation of auditor appointment (15 days from AGM on 30 Sep)
• 15 Oct 2027PF and ESI contributions for September 2027
• 18 Oct 2027CMP-08 statement and tax payment for the July-September 2027 quarter
• 20 Oct 2027GSTR-3B for September 2027 (monthly filers)
• 22 Oct 2027GSTR-3B for the July-September 2027 quarter (QRMP, Category 1 states)
• 24 Oct 2027GSTR-3B for the July-September 2027 quarter (QRMP, Category 2 states)
• 25 Oct 2027ITC-04 for goods sent to job workers, April-September 2027
• 29 Oct 2027AOC-4 financial statements for FY 2026-27 (30 days from AGM on 30 Sep; AOC-4 XBRL where applicable)
• 30 Oct 2027LLP Form 8 Statement of Account and Solvency for FY 2026-27
• 31 Oct 2027MSME-1 half-yearly return for April-September 2027
• 31 Oct 2027Quarterly TDS statements for July-September 2027 (Forms 138, 140, 144) and TCS statement (Form 143)
• 31 Oct 2027Income tax return for tax year 2026-27, audit cases
• 31 Oct 2027Transfer-pricing accountant's report for tax year 2026-27

What is due in October 2027?

October stacks MCA, LLP, income tax and GST deadlines into the same fortnight. Companies file the first of their post-AGM forms, LLPs file their financial statements, and audited taxpayers file the first audit-case returns under the Income-tax Act, 2025.

Transfer-pricing reports are also due by 31 October, with the corresponding returns due by 30 November 2027. MGT-7 for FY 2026-27 follows in November, along with PAS-6 for unlisted public companies and the 30 November cut-off for FY 2026-27 GST input tax credit.

October 2027 due date table

Every date below is the statutory deadline for October 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.

How are the post-AGM ROC deadlines counted?

AOC-4 is due within 30 days of the AGM, MGT-7 within 60 days and ADT-1 within 15 days. The dates in this calendar assume an AGM on 30 September 2027 and count conservatively; if your AGM was earlier, count from the actual date. Companies that meet the XBRL criteria file AOC-4 XBRL instead of the standard form. Late filing of AOC-4 or MGT-7 attracts additional fees of ₹100 per day each, and prolonged default can lead to strike-off and director disqualification.

What do LLPs file in October?

Form 8 reports the LLP's solvency declaration and summary financial statements for FY 2026-27, signed by designated partners and, where audit applies, certified by a practising professional. It is due by 30 October. An LLP needs an audit if turnover exceeds ₹40 lakh or partners' contribution exceeds ₹25 lakh. LLPs under tax audit also file their income tax return by 31 October.