Master Compliance Calendar FY 2026-27: Company, LLP, GST, and IT

April 2026 carries at least 15 statutory compliance deadlines for Indian businesses, ranging from GST returns and TDS deposits to PF contributions and MCA filings. Missing even one deadline triggers automatic penalties - ₹50 per day for late GSTR-1, 1.5% monthly interest on delayed TDS, and up to 25% damages on overdue PF deposits. This month is particularly significant because it marks the first month under the Income Tax Act, 2025, which takes effect on April 1, 2026, replacing the 1961 Act with renumbered TDS sections and consolidated provisions. Whether you run a Private Limited Company, LLP, or sole proprietorship, this compliance calendar covers every deadline, the exact filing requirement, applicable penalties, and priority actions to keep your business compliant through April 2026.

Complete Date-Wise Compliance Calendar: April 2026

Every deadline in April 2026 is listed below in chronological order. This table covers GST, Income Tax, MCA, PF, and ESI obligations with the specific form, applicability, and penalty for non-compliance. Bookmark this table or print it out - it is the single reference you need for the entire month.

GST Compliance Deadlines in April 2026

GST compliance dominates April with seven separate deadlines spread across the month. The obligations differ based on whether your business files monthly, follows the QRMP scheme, or operates under the composition scheme. Here is a breakdown of each filing, who must file it, and what data you need to prepare.

GSTR-1: Outward Supply Statement (April 11 / April 13)

GSTR-1 captures all outward supplies (sales) made during the return period. Regular monthly filers must submit GSTR-1 for March 2026 by April 11. This includes all B2B invoices, B2C large invoices (above ₹2.5 lakh), export invoices, credit notes, debit notes, and amendments to previously filed invoices. QRMP scheme taxpayers file quarterly GSTR-1 covering all invoices from January to March 2026, with a deadline of April 13.

The data in GSTR-1 directly feeds into your buyers' GSTR-2B auto-populated statement. If you file late, your buyers cannot claim Input Tax Credit on your invoices until you file. This creates a ripple effect across your supply chain and can damage business relationships. For businesses with a large number of invoices, start preparing GSTR-1 data by April 5 to allow time for reconciliation before the deadline.

GSTR-3B: Summary Return and Tax Payment (April 20/22/24)

GSTR-3B is the return where you declare your tax liability, claim Input Tax Credit, and pay the net GST due. For regular monthly filers, the deadline is April 20 for the March 2026 period. QRMP scheme taxpayers filing quarterly have staggered deadlines: April 22 for Category 1 states (western and southern India) and April 24 for Category 2 states (northern and eastern India).

The most common mistake with GSTR-3B is mismatching ITC claims with GSTR-2B. Before filing, run a reconciliation between your purchase register and the auto-populated GSTR-2B. Any ITC you claim that does not appear in GSTR-2B will trigger a notice. Businesses with professional GST return filing support typically see 40-60% fewer ITC mismatch notices compared to self-filers.

CMP-08 and GSTR-4: Composition Scheme Filings (April 18 / April 30)

Composition scheme dealers have two distinct filings in April. CMP-08, the quarterly challan-cum-statement for Q4 (January to March 2026), is due on April 18. This is where you declare your turnover and pay the applicable composition tax (1% for manufacturers, 1% for traders, 5% for restaurants, 6% for service providers). Separately, GSTR-4 is the annual return for the entire FY 2025-26, due on April 30. GSTR-4 consolidates all four quarters and includes details of inward supplies attracting reverse charge.

Income Tax Compliance Deadlines in April 2026

April 2026 is a landmark month for income tax compliance. The Income Tax Act, 2025 officially takes effect on April 1, 2026, replacing the 1961 Act. While most April deadlines relate to the closing quarter of FY 2025-26 (still governed by the old Act for that financial year), any TDS deducted from April 1 onward falls under the new legislation.

TDS Deposit: April 7

All TDS deducted during March 2026 must be deposited to the government account by April 7, 2026, using Challan 281. This covers TDS on salaries, contractor payments, professional fees, rent, interest, and all other payment categories. The March deposit deadline is especially critical because it closes the Q4 cycle, and any delayed March TDS directly affects the quarterly return accuracy.

Late deposit attracts interest at 1.5% per month (or part of the month) from the date of deduction until the deposit date. If you deducted TDS on March 5 but deposit on April 15, you pay interest for two months - March and April. For businesses processing significant vendor payments in March (which is common for year-end expenses), the TDS amount can be substantial, and the interest penalty adds up quickly.

TDS Certificates: April 14

Form 16B (TDS on property sale above ₹50 lakh), Form 16C (TDS on rent above ₹50,000/month by individuals/HUFs), and Form 16D (TDS on certain payments under Section 194M) for deductions made in February 2026 must be issued by April 14, 2026. These certificates provide the deductee with proof of TDS for claiming credit in their income tax return. Failure to issue certificates on time attracts a penalty of ₹100 per day per certificate.

TDS Return Q4: April 30

The quarterly TDS return for Q4 FY 2025-26 (January to March 2026) must be filed by April 30, 2026. This includes Form 24Q (salary TDS), Form 26Q (non-salary TDS for residents), and Form 27Q (TDS for non-residents). The Q4 return is particularly important because it enables the generation of Form 16 and Form 16A for the full financial year, which employees and vendors need for their ITR filing.

Late filing attracts a fee of ₹200 per day under Section 234E, capped at the total TDS amount reported in the return. For a return showing ₹5 lakh in TDS, a 25-day delay would cost ₹5,000 in late fees alone. Additionally, failure to file within one year from the due date can attract a penalty between ₹10,000 and ₹1,00,000.

MCA Compliance Deadlines in April 2026

The Ministry of Corporate Affairs (MCA) has one major April deadline for LLPs, along with ongoing compliance requirements for companies. April 2026 also marks the beginning of the new financial year, which triggers a fresh cycle of annual filing obligations for all registered entities.

LLP Form 11: Annual Return (April 30)

Every LLP registered in India must file Form 11 (Annual Return) with the MCA within 60 days of the close of the financial year. For FY 2025-26 (ending March 31, 2026), the standard due date is April 30, 2026 (technically May 30 for the 60-day count, but April 30 is the last date of the month in which most LLPs aim to file early). Form 11 includes details of partners, total contribution received, total revenue, body corporate designations, and any changes during the year.

The penalty for late filing is steep: ₹100 per day of delay with no maximum cap. For an LLP that files 6 months late, the penalty accumulates to ₹18,000. Unlike GST penalties that are capped, MCA penalties are open-ended. This makes LLP Form 11 one of the most financially punishing deadlines to miss. If your LLP compliance is managed by a professional, confirm that they have the necessary data to file within the deadline.

DIR-3 KYC: Ongoing Requirement

While DIR-3 KYC has a standard annual due date of September 30, directors who missed previous filings face immediate consequences. The MCA deactivates DINs for non-compliant directors, which prevents them from signing any MCA filing, including the very Form 11 due in April. If your DIN shows as "Deactivated" on the MCA portal, file DIR-3 KYC immediately with the applicable late fee of ₹5,000 to reactivate it before attempting other filings.

New Financial Year Compliance Planning

April 1 marks the start of FY 2026-27, which means companies and LLPs should begin planning their annual compliance cycle. For Private Limited Companies, this includes scheduling board meetings (minimum 4 per year, with the first within 120 days), preparing the compliance calendar for AGM, annual return (MGT-7), financial statements (AOC-4), and statutory audits. Getting organized in April prevents the September-November rush when most annual filings converge.

PF and ESI Compliance Deadlines in April 2026

Provident Fund and Employee State Insurance contributions are monthly obligations that carry some of the harshest penalties for non-compliance. April brings the March 2026 contribution deadline, and the penalties are structured to escalate sharply with each passing month of delay.

PF Contribution: April 15

Employers must deposit the Provident Fund contribution for March 2026 wages by April 15, 2026, through the Electronic Challan cum Return (ECR) on the EPFO portal. The total PF contribution is 24% of the employee's basic wages and dearness allowance - 12% from the employer and 12% deducted from the employee's salary. The employer's 12% is further split: 8.33% goes to the Employees' Pension Scheme (EPS) and 3.67% to the Employees' Provident Fund (EPF).

The penalty structure for late PF deposit is among the most severe in Indian labour law:

• Up to 2 months delay: 5% damages per annum on the arrears
• 2 to 4 months: 10% damages per annum
• 4 to 6 months: 15% damages per annum
• Beyond 6 months: 25% damages per annum plus possible prosecution

In addition to damages, simple interest at 12% per annum applies from the due date until the actual deposit date. For a company with 50 employees and an average PF contribution of ₹3 lakh per month, a 3-month delay could cost over ₹9,000 in damages and interest. Employers registered with EPFO must treat April 15 as non-negotiable.

ESI Contribution: April 15

The ESI contribution for March 2026 must also be deposited by April 15, 2026. ESI applies to establishments with 10 or more employees (in some states, 20 or more) where employees earn gross wages of up to ₹21,000 per month. The contribution split is 3.25% from the employer and 0.75% from the employee, totaling 4% of gross wages.

Late ESI deposit attracts interest at 12% per annum on the delayed amount. While the penalty is less severe than PF damages, consistent late payment can trigger ESIC inspections and create compliance issues during audits. Establishments registered with ESIC should automate their monthly contribution process to avoid human oversight errors.

Which Deadlines Apply to Your Business Type?

Not every deadline applies to every business. Your compliance obligations depend on your entity type, turnover, GST registration status, and employee count. Use the table below to identify exactly which April 2026 deadlines your business must meet.

If your business falls into multiple categories (for example, a Private Limited Company under the QRMP scheme), follow the deadlines for the most specific category. When in doubt, consult your CA or reach out to IncorpX compliance health check to get a customized compliance calendar for your exact entity profile.

Penalty Summary: What Missing Each Deadline Costs

Understanding the financial consequences of late compliance helps prioritize your April workload. Here is a consolidated penalty breakdown for every major deadline, arranged by severity from highest to lowest financial impact.

New Income Tax Act 2025: What Changes from April 1

April 1, 2026 is not just another financial year start. It is the day the Income Tax Act, 2025 replaces the 1961 Act as the governing direct tax legislation. While April compliance deadlines for TDS and returns still relate to the closing FY 2025-26 (under the old Act), every rupee of TDS deducted from April 1 onward and every income earned in FY 2026-27 falls under the new framework.

Key Changes Effective April 1, 2026

• TDS sections consolidated: The old Act's ~37 TDS sections (194A, 194C, 194J, etc.) are merged into ~20 sections under Section 393 and related provisions. Update your accounting software immediately.
• New tax regime is default: Every taxpayer is automatically placed under the new regime with lower slab rates. Opting for the old regime (with deductions) requires an explicit declaration before the ITR filing due date.
• Standard deduction increased: Salaried employees and pensioners receive ₹75,000 standard deduction under Section 58(2), up from ₹50,000. Payroll systems must reflect this from April salary processing.
• Capital gains standardized: Holding periods simplified to 12 months (listed shares) and 24 months (all other assets). No more asset-specific holding period confusion.
• Digital compliance mandatory: Electronic filing is required for all taxpayer categories. Digital records and electronic signatures carry full legal validity.

What Business Owners Must Do in April

Before processing any April 2026 payments, verify that your payroll and accounting software has been updated for the new Act. TDS deducted on an April 5 vendor payment must reference the new Act's section numbers, not the old 194C or 194J. Issue updated TDS rate charts to your accounts team. If you use a Virtual CFO service, confirm they have completed the transition to the new Act's compliance framework.

Week-by-Week Priority Action Plan for April 2026

Knowing the deadlines is one thing. Executing them without last-minute chaos requires a structured weekly plan. Here is how to organize your April compliance work so no deadline catches you unprepared.

Week 1 (April 1-7): TDS and Software Updates

• April 1-3: Confirm that accounting software is updated for Income Tax Act 2025. Verify new TDS section mappings are active for April deductions.
• April 1-5: Prepare TDS challan for March 2026 deductions. Reconcile all TDS entries from the month of March with bank statements.
• April 7: Deposit TDS for March 2026 via Challan 281. Do not wait until the afternoon - portal traffic peaks on deadline days.

Week 2 (April 8-14): GST Returns and TDS Certificates

• April 8-10: Finalize GSTR-1 data. Reconcile outward supplies with your sales register. Verify all B2B invoices include correct GSTINs.
• April 11: File GSTR-1 for March 2026 (monthly filers).
• April 13: File quarterly GSTR-1 for Q4 (QRMP taxpayers).
• April 14: Issue TDS certificates (Form 16B/16C/16D) for February 2026 deductions.

Week 3 (April 15-21): PF, ESI, and GSTR-3B

• April 15: Deposit PF and ESI contributions for March 2026. Both must be completed on the same day - process them together.
• April 16-19: Reconcile ITC with GSTR-2B. Prepare GSTR-3B with correct tax liability and ITC claims.
• April 18: File CMP-08 for Q4 (composition dealers).
• April 20: File GSTR-3B for March 2026 (monthly filers). Pay any net GST liability.

Week 4 (April 22-30): Quarterly Returns and Annual Filings

• April 22: File quarterly GSTR-3B for Q4 (QRMP - Category 1 states).
• April 24: File quarterly GSTR-3B for Q4 (QRMP - Category 2 states).
• April 25-28: Prepare and review TDS return (Form 24Q/26Q/27Q) for Q4 FY 2025-26. Reconcile with all challans deposited during Jan-Mar 2026.
• April 28-29: Prepare and review LLP Form 11 data. Verify partner details, contribution amounts, and revenue figures.
• April 30: File GSTR-4 (composition dealers), TDS return Q4, and LLP Form 11. Start early in the day to avoid portal congestion.

How to Set Up Compliance Reminders and Tracking

Manual deadline tracking fails eventually. One missed email, one busy week, and a ₹10,000 late fee hits your business. Here are practical systems that businesses with strong compliance records use to stay ahead of deadlines.

Digital Calendar Alerts

Set up recurring calendar events for every statutory deadline with two reminders: 5 days before and 1 day before. Use Google Calendar, Outlook, or any tool your team already uses. Create a shared "Compliance Calendar" that your finance team, founders, and CA can all access. Include the form name, portal link, and responsible person in each calendar event description.

Accounting Software Automation

Most modern accounting platforms - Tally Prime, Zoho Books, ClearTax, and others - include built-in compliance dashboards that track upcoming deadlines based on your registration details. Enable notifications and connect your GST, PAN, and TAN credentials so the software can pre-populate return data. The 10 minutes you spend configuring this feature saves hours of manual tracking every month.

Professional Compliance Management

For businesses with multiple registrations (GST + PF + ESI + MCA), engaging a professional compliance service eliminates the tracking burden entirely. IncorpX's compliance packages cover all statutory filings with dedicated deadline tracking, data preparation, and filing across all government portals. This is particularly valuable for startups and small businesses where the founder is also managing operations and does not have a dedicated compliance team.

Monthly Compliance Checklist

Create a simple spreadsheet or document with every monthly and quarterly deadline, the responsible person, the status (pending/filed/confirmed), and the acknowledgement number after filing. Review this checklist in the first week of every month. The discipline of a 15-minute monthly review prevents the scramble of missed deadlines and unexpected penalty notices.

Summary: April 2026 Compliance at a Glance

April 2026 packs 15+ statutory deadlines into 30 days, with the added complexity of transitioning to the Income Tax Act 2025. The critical path runs through four clusters: TDS deposit (April 7), GSTR-1 (April 11), PF and ESI (April 15), and GSTR-3B (April 20). The month closes with a triple deadline on April 30 for GSTR-4, TDS returns, and LLP Form 11.

The penalties for non-compliance are not trivial. PF damages of up to 25%, uncapped LLP late fees of ₹100 per day, and TDS interest at 1.5% per month can collectively cost a small business tens of thousands of rupees for just a few weeks of delay. The businesses that avoid these penalties are the ones that prepare in the first week, file 2-3 days before deadlines, and use either professional compliance services or automated tracking systems.

If your business is a Private Limited Company, LLP, or any GST-registered entity, treat this calendar as your April action plan. Prioritize the uncapped penalties first (PF, LLP Form 11, TDS deposit), then work through the GST filings by their respective deadlines. Update your software for the Income Tax Act 2025 transition before processing any April payments. And if tracking all of this feels overwhelming, that is exactly what professional compliance management is designed to solve.