DATES & OFFICIAL SOURCES
A sourced calendar for individuals and sole proprietors covering normal tax, TDS/TCS and selected GST dates. Every entry states who should check it.
The regular first instalment targets 15% of estimated annual advance tax. Read the remaining three instalments with it; do not add cumulative percentages.
Applies when: Taxpayers following the regular advance-tax schedule, subject to the applicable threshold and exceptions.
Individuals & sole proprietors
Identify salary, business, audit and other relevant circumstances. Confirm the original return deadline on the official portal for that category; this reminder does not assign everyone the same filing deadline.
Applies when: Optional records reminder, not a statutory due date.
Individuals & sole proprietors
Compare your estimated annual liability with eligible TDS, TCS and payments. Review any self-assessment tax before submission and retain challan evidence. This is a preparation reminder, not a new payment deadline.
Applies when: Optional records reminder, not a statutory due date.
Individuals & sole proprietors
Ordinary due date for depositing tax deducted in August. Check the correct challan, section, PAN/TAN and any transaction-specific timetable.
Applies when: Persons required to deduct tax; special rules apply to government deductors and specified transactions.
Applicable deductors
Pay enough to reach 45% of the annual advance-tax liability. Eligible presumptive taxpayers under the specified provisions ordinarily follow the March instalment instead.
Applies when: Taxpayers whose estimated advance-tax liability is ₹10,000 or more, subject to TDS credits and statutory exceptions.
Individuals & sole proprietors
Ordinary monthly outward-supplies return date. Check portal notices and the taxpayer dashboard for the applicable period and any notified extension.
Applies when: Monthly GSTR-1 filers; excludes taxpayers not required to file this return.
Applicable GST-registered sole proprietors
Ordinary quarterly outward-supplies return date. Invoice Furnishing Facility use and portal eligibility should be checked separately.
Applies when: Quarterly GSTR-1 filers, including eligible QRMP taxpayers.
Applicable GST-registered sole proprietors
Ordinary Form 27EQ statement date for the quarter. Deposit dates and certificate requirements are separate obligations.
Applies when: Persons required to collect and report TCS for the quarter.
Applicable collectors
Ordinary monthly summary-return date. Reconcile outward supplies, input tax credit, liability and cash/credit ledger before filing.
Applies when: Monthly GSTR-3B filers.
Applicable GST-registered sole proprietors
Ordinary QRMP quarterly return date for group 1. Confirm state grouping and eligibility on the GST portal.
Applies when: Quarterly GSTR-3B filers in states and territories assigned the 22nd-day due date.
Applicable QRMP taxpayers
Ordinary QRMP quarterly return date for group 2. Confirm state grouping and eligibility on the GST portal.
Applies when: Quarterly GSTR-3B filers in states and territories assigned the 24th-day due date.
Applicable QRMP taxpayers
Ordinary quarterly statement date. Select the relevant form for salary, non-salary, non-resident and other reportable deductions.
Applies when: Deductors required to file quarterly TDS statements for the second quarter.
Applicable deductors
Normal section 139(1) return date for applicable audit cases. The audit-report timetable and any notified change must be checked separately.
Applies when: Taxpayers whose accounts are required to be audited, unless a different statutory date or notified extension applies.
Applicable individuals & sole proprietors
Pay enough to reach 75% of the annual advance-tax liability after eligible credits and earlier instalments. Re-estimate income rather than repeating the prior amount automatically.
Applies when: Taxpayers following the ordinary advance-tax instalment schedule.
Individuals & sole proprietors
The Department transition FAQ identifies 31 December 2026 as the normal last date for an AY 2026–27 belated return. Check assessment status and consequences before filing.
Applies when: Belated returns under the 1961 Act, before assessment completion and subject to fees, interest and restrictions.
Eligible taxpayers who missed the original due date
Ordinary monthly outward-supplies return date. Reconcile the quarter before filing and check the portal for notified changes.
Applies when: Monthly GSTR-1 filers.
Applicable GST-registered sole proprietors
Ordinary quarterly outward-supplies return date. Confirm scheme eligibility and portal notices.
Applies when: Quarterly GSTR-1 filers, including eligible QRMP taxpayers.
Applicable GST-registered sole proprietors
Ordinary Form 27EQ statement date for the third quarter.
Applies when: Persons required to collect and report TCS for the quarter.
Applicable collectors
Reconcile broker and investment statements, acquisition and sale dates, costs and already-paid tax. Record unresolved differences before the final advance-tax review.
Applies when: Optional records reminder, not a statutory due date.
Individuals & sole proprietors
Ordinary monthly summary-return date. Reconcile liability, eligible credits and ledger balances before filing.
Applies when: Monthly GSTR-3B filers.
Applicable GST-registered sole proprietors
Ordinary quarterly statement date. Verify form, challan and deductee details before submission.
Applies when: Deductors required to file quarterly TDS statements for the third quarter.
Applicable deductors
Pay enough to reach 100% of the annual liability. Eligible presumptive taxpayers ordinarily pay the full advance-tax amount by this date.
Applies when: Ordinary advance-tax taxpayers and eligible presumptive taxpayers.
Individuals & sole proprietors
Collect available interest, loan, payroll and investment records. Request missing evidence and keep facts for different tax years separate. This reminder does not suggest entering transactions merely to obtain a deduction.
Applies when: Optional records reminder, not a statutory due date.
Individuals & sole proprietors
Capture year-end bank, investment, loan, deduction and business records. Confirm that eligible actions were completed within the period; do not backdate transactions or evidence.
Applies when: Voluntary year-end records reminder; this is not a statutory filing deadline.
Individuals & sole proprietors
The Department’s AY 2026–27 FAQ describes revision up to the end of the assessment year. Confirm enacted provisions, assessment status, fee and portal availability before acting.
Applies when: Revised returns before assessment completion; fees can apply to revisions filed after 31 December under the described AY 2026–27 rules.
Eligible taxpayers correcting a filed return
Potential 48-month outer window under the updated-return rules. Confirm eligibility, exact statutory computation, prior proceedings and portal availability before filing.
Applies when: ITR-U is restricted and generally cannot decrease tax, increase a refund or create/enhance a loss; additional tax applies.
Potentially eligible taxpayers
No listed dates match this selection. This is a curated calendar; check the official portal for other obligations.
OFFICIAL STARTING POINTS
Portal notices, notifications and the taxpayer’s own dashboard can change what applies.
INTRODUCTORY CONVERSATION