Compliance calendar September 2027: GST, TDS, ROC and labour due dates for companies and LLPs
September 2027 due dates: second advance tax instalment on 15 Sep, AOC-4 for OPCs by 27 Sep, AGM and tax audit report by 30 Sep, plus monthly GST and TDS.
Short answer
September 2027 is AGM month. Companies other than OPCs must hold their AGM for FY 2026-27 by 30 September 2027, and OPCs file AOC-4 by 27 September. The second advance tax instalment (45% of estimated tax for tax year 2027-28) is due on 15 September, and tax audit reports for tax year 2026-27 are due by 30 September.
- Advance tax (2nd instalment)
- 15 Sep 2027, 45%
- AGM for FY 2026-27
- By 30 Sep 2027
- AOC-4 for OPCs
- 27 Sep 2027
- Tax audit report (TY 2026-27)
- 30 Sep 2027
- TDS/TCS deposit (August)
- 7 Sep 2027
- GSTR-3B (monthly)
- 20 Sep 2027
All due dates at a glance
- TDS/TCS deposit for August 2027
- GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for August 2027
- GSTR-1 for August 2027 (monthly filers)
- IFF (optional B2B invoice upload) for August 2027
- GSTR-5 and GSTR-6 for August 2027
- Advance tax, second instalment (45% of estimated tax for tax year 2027-28)
- PF and ESI contributions for August 2027
- GSTR-3B for August 2027 (monthly filers)
- PMT-06 GST payment for August 2027
- AOC-4 financial statements for FY 2026-27 (within 180 days of year end)
- Annual General Meeting for FY 2026-27
- Tax audit report for tax year 2026-27
What is due in September 2027?
September is the deadline month for corporate governance. Under section 96 of the Companies Act, 2013, a company must hold its AGM within six months of the financial year end, so 30 September 2027 for FY 2026-27. The AGM date then drives AOC-4, MGT-7 and ADT-1 deadlines in October and November.
This is also the first tax audit season for tax year 2026-27 under the Income-tax Act, 2025, with the audit report due one month before the 31 October return date.
September 2027 due date table
The table lists statutory due dates falling in September 2027 for companies and LLPs, checked against the law in force on 31 October 2026. An extension notified by CBDT, CBIC/GSTN, MCA, RBI, EPFO or ESIC overrides any date here, so confirm on the relevant portal before you file.
| Due date | What is due | Who it applies to |
|---|---|---|
| 07 Sep 2027 | TDS/TCS deposit for August 2027 | All deductors and collectors |
| 10 Sep 2027 | GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for August 2027 | Government deductors; e-commerce operators |
| 11 Sep 2027 | GSTR-1 for August 2027 (monthly filers) | Taxpayers not in QRMP |
| 13 Sep 2027 | IFF (optional B2B invoice upload) for August 2027 | QRMP taxpayers (turnover up to ₹5 crore) |
| 13 Sep 2027 | GSTR-5 and GSTR-6 for August 2027 | Non-resident taxable persons; Input Service Distributors |
| 15 Sep 2027 | Advance tax, second instalment (45% of estimated tax for tax year 2027-28) | Companies and other assessees |
| 15 Sep 2027 | PF and ESI contributions for August 2027 | Employers covered by EPF/ESI |
| 20 Sep 2027 | GSTR-3B for August 2027 (monthly filers) | Taxpayers not in QRMP |
| 25 Sep 2027 | PMT-06 GST payment for August 2027 | QRMP taxpayers |
| 27 Sep 2027 | AOC-4 financial statements for FY 2026-27 (within 180 days of year end) | One Person Companies |
| 30 Sep 2027 | Annual General Meeting for FY 2026-27 | All companies except OPCs |
| 30 Sep 2027 | Tax audit report for tax year 2026-27 | Businesses and professionals above the tax audit threshold |
| Varies by state | Professional tax deduction deposit and returns | Employers in states that levy professional tax |
What must be done at or before the AGM?
Before the AGM, the board approves audited financial statements, the board's report and the notice. At the AGM, shareholders adopt the accounts, declare any dividend and, where due, appoint or ratify the auditor. When the AGM appoints or re-appoints an auditor, ADT-1 is filed within 15 days. Small companies and OPCs follow simplified rules, and an OPC does not hold an AGM at all, which is why its AOC-4 runs on the 180-day clock.
If a company cannot hold its AGM in time, it can apply to the Registrar for an extension of up to three months, except for the first AGM. The application should be made well before 30 September, with reasons, and the extended date then drives the AOC-4 and MGT-7 deadlines.
Does the GST year-end matter in September?
The time limit to claim input tax credit for FY 2026-27 invoices is 30 November 2027, or the date of filing the FY 2026-27 annual return if earlier. Use the September GSTR-3B to pick up missed FY 2026-27 credits and report credit notes, rather than leaving it to the last month.
Related services
Sources
- TaxHeal: TDS deposit and statement timelines under the Income-tax Act 2025 and Rules 2026
- Business Today: ITR due dates and revised return window under the new rules (7 April 2026)
- 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 last date for the AGM for FY 2026-27?
30 September 2027 for companies other than OPCs. The Registrar can extend it by up to three months on application, except for a company's first AGM.
When do OPCs file AOC-4 for FY 2026-27?
Within 180 days of the end of the financial year, which is 27 September 2027.
When is the second advance tax instalment due?
15 September 2027, by which 45% of the estimated tax for tax year 2027-28 should be paid.