Statutory Compliance Calendar for Companies: July–December 2026

July 1, 2026 marks the start of the second half of the financial year, and with it comes a dense cluster of statutory compliance deadlines that no company, small or large, can afford to overlook. The Ministry of Corporate Affairs (MCA), GST Network, Income Tax Department, EPFO, and ESIC all have filings due between July and December 2026. Miss any of them and the consequences range from daily penalties to director disqualification to complete registration cancellation.

This calendar is a definitive reference for companies, LLPs, and compliance professionals managing H2 2026 obligations. Every deadline below is traceable to its governing Act, section, or portal. The months from July to December 2026 pack in the highest concentration of compliance activity of any six-month window: AGM season triggers a chain of MCA filings, the income tax audit cycle closes, GST annual reconciliation comes due, and EPF/ESIC contributions continue their monthly rhythm.

Master Compliance Calendar: July to December 2026

The table below lists every major filing and payment deadline for companies during the second half of 2026. Due dates assume the AGM is held on September 30, 2026, which is the latest permissible date for most companies. Dates for recurring monthly obligations (GSTR-1, GSTR-3B, EPF/ESIC) follow their standard schedule under the respective statutes.

July 2026: First Major Tax Filing Window

July 2026 opens with two parallel deadline tracks. On one side, the GST portal expects GSTR-1 for June 2026 by July 11 and GSTR-3B by July 20. On the other side, the Income Tax Department expects Q1 TDS returns by July 31 and income tax returns from non-audit taxpayers by July 31.

Income Tax Return for Non-Audit Taxpayers

Individuals, HUFs, partnership firms, and other entities that do not require a tax audit must file their income tax return for Assessment Year 2026-27 by July 31, 2026 under Section 139(1) of the Income Tax Act, 1961. For most partnership firms and LLPs without audit obligations, this is the earliest filing opportunity to clear their tax position for FY 2025-26.

Companies are not included in the July 31 window. All companies are required to get their accounts audited, making the October 31 or November 30 deadline applicable. However, directors of those companies who have personal income to declare fall under the July 31 window in their individual capacity.

Q1 TDS Return: Form 26Q, Form 27Q, and Form 24Q

Companies that deducted tax at source between April 1 and June 30, 2026 must file their Q1 TDS return by July 31, 2026. The forms are:

• Form 24Q: For TDS deducted from salary payments to employees
• Form 26Q: For TDS deducted from non-salary domestic payments (contractor fees, professional charges, rent, interest)
• Form 27Q: For TDS deducted from payments to non-resident individuals and foreign companies (other than salary)

TDS certificates (Form 16A for non-salary, Form 16 for salary) must be issued to deductees within 15 days of the TDS return due date. For Q1, Form 16A must be issued by August 15, 2026. Failure to issue certificates attracts a penalty under Section 272A(2)(g) of the Income Tax Act.

August 2026: Preparation Month Before the September Peak

August 2026 is, on paper, a lighter compliance month. The monthly GST cycle (GSTR-1 on August 11, GSTR-3B on August 20) and EPF/ESIC (August 15) continue their rhythm. What August really is, though, is the preparation window before the September peak.

Companies should use August to complete the following groundwork:

• Finalise books of accounts for FY 2025-26 and hand them over to the statutory auditor
• Prepare the draft Directors' Report and notice for the Annual General Meeting
• Ensure all directors have their Digital Signature Certificates valid for at least 12 more months
• Review Director Identification Number (DIN) status for all directors on the MCA portal (mca.gov.in) before the September 30 DIR-3 KYC rush
• Check if any director's DIN is already deactivated and initiate reactivation if needed
• Reconcile outward supply data in GSTR-1 with the books to avoid issues during GSTR-9 annual reconciliation in December

September 2026: The Compliance Supercycle

September is the most intense compliance month of the year for companies. Four critical deadlines converge in a single calendar month, and each one feeds into the deadlines that follow in October and November. A single missed filing in September can cascade into penalties across three other forms.

September 15: Advance Tax Second Instalment

All companies (and individuals with tax liability above ₹10,000) must pay their second advance tax instalment by September 15, 2026 under Section 211 of the Income Tax Act, 1961. The cumulative amount due by this date is 45% of estimated annual tax liability for FY 2026-27. If less than 45% has been paid cumulatively (including the June 15 instalment), interest under Section 234C at 1% per month applies on the shortfall for 3 months.

September 30: Tax Audit Report

Companies and entities with business turnover exceeding ₹1 crore (or ₹10 crore if at least 95% of transactions are through banking channels) must file their tax audit report in Form 3CA or 3CB along with Form 3CD by September 30, 2026 under Section 44AB of the Income Tax Act, 1961. The tax audit report must be submitted on the income tax portal (incometax.gov.in) and signed by a qualified tax professional.

Failure to obtain and file the tax audit report by September 30 attracts a penalty under Section 271B equal to 0.5% of gross turnover or ₹1,50,000, whichever is lower.

September 30: DIR-3 KYC

Every individual holding a Director Identification Number allotted on or before March 31, 2026 must file DIR-3 KYC by September 30, 2026 under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. This is the annual verification of a director's personal details with the MCA.

• Directors with no change in details: File DIR-3 KYC-WEB (OTP-based, no government fee) on mca.gov.in
• Directors with changed details or first-time filing: File full DIR-3 KYC e-form with Digital Signature Certificate (government fee ₹500)
• Late filing fee: ₹5,000 (flat fee, applicable after September 30)
• Consequence of non-filing: DIN marked as "Deactivated due to non-filing of DIR-3 KYC" and cannot be used for any MCA filing until reactivated

A deactivated DIN means the director cannot sign any board resolution, MCA form, or financial document on behalf of the company. If multiple directors in a company miss this deadline simultaneously, the company can find itself unable to file AOC-4 and MGT-7 in October and November because the signatories' DINs are deactivated. IncorpX provides assistance for DIR-3 KYC filing with the MCA through the MCA V3 portal.

September 30: Annual General Meeting

Every company (except One Person Companies) must hold its Annual General Meeting within 6 months from the end of the financial year under Section 96(1) of the Companies Act, 2013. For FY 2025-26 (ending March 31, 2026), the latest permissible date is September 30, 2026. At the AGM, shareholders:

• Approve audited financial statements for FY 2025-26
• Appoint or reappoint the statutory auditor for the next term
• Declare dividends, if any
• Appoint directors retiring by rotation
• Consider any other business listed in the notice

AGM notice of 21 clear days must be sent to all shareholders. If the AGM is planned for September 30, the notice must go out by September 8 at the latest (excluding the day of notice and the day of meeting). A company that wants to register as a private limited company and misses its first AGM faces a penalty of up to ₹1 lakh and prosecution proceedings against every defaulting officer.

October 2026: MCA Filing Deadline Cluster

October 2026 is the heaviest single month for MCA filings and income tax compliance combined. Three MCA deadlines (ADT-1, AOC-4, and the Q2 TDS return) and the main income tax return deadline fall within a 31-day window.

October 14: ADT-1 Filing

Within 15 days of the AGM, the company must file Form ADT-1 on the MCA portal to intimate the Registrar of Companies about the appointment or reappointment of the statutory auditor under Section 139(1) of the Companies Act, 2013. For an AGM on September 30, ADT-1 is due by October 14, 2026.

• Applicable when a new auditor is appointed for a 5-year term
• Applicable on reappointment at the expiry of the previous term
• Not required for routine annual ratification (where the same auditor continues within their 5-year term)
• MCA filing fee for ADT-1 ranges from ₹200 to ₹600 depending on the company's authorised capital
• Late filing penalty: ₹300 per day on the company, capped at ₹12 lakh; additional ₹1 lakh to ₹3 lakh on defaulting officers

October 29: AOC-4 Filing

Form AOC-4 is the filing of audited financial statements with the Registrar of Companies, mandatory under Section 137 of the Companies Act, 2013. It must be filed within 30 days from the date of the AGM. For an AGM on September 30, AOC-4 is due by October 29, 2026.

The form includes:

• Balance sheet and profit and loss account for FY 2025-26
• Board of Directors' report along with all mandatory annexures
• Auditor's report on financial statements
• Corporate Governance report (for listed companies and companies above prescribed thresholds)
• Cash flow statement (exempt for small companies and OPCs)

Small companies and OPCs file AOC-4 XBRL only if required by the MCA notification. Most private limited companies with turnover below ₹500 crore file the regular AOC-4. One Person Companies have a different timeline: they must file AOC-4 within 180 days from the closure of the financial year (by September 27, 2026).

October 31: Income Tax Return for Companies

Companies that require a tax audit under Section 44AB must file their Income Tax Return for AY 2026-27 by October 31, 2026 using ITR-6. The return is filed on the Income Tax e-filing portal (incometax.gov.in) and requires:

• Digital signature of a company director or authorised signatory
• Audited financial statements already uploaded (the tax audit report must precede the ITR filing)
• Computation of taxable income after all deductions and exemptions
• Schedule of capital gains, foreign income, and deductions as applicable

Failure to file ITR by October 31 attracts a penalty under Section 234F of ₹5,000 (reduced to ₹1,000 if total income is below ₹5 lakh). Additionally, Section 234A interest at 1% per month applies on unpaid tax from the due date. Belated returns can be filed up to December 31, 2026 (the last date for belated ITR for AY 2026-27).

November 2026: MGT-7 and Transfer Pricing Deadlines

November brings the final major MCA filing of the annual cycle and the most specialised income tax deadline, the transfer pricing audit and ITR deadline for international transaction companies.

November 29: MGT-7 and MGT-7A

The annual return provides the Registrar of Companies with a comprehensive snapshot of the company's shareholding structure, directors, key managerial personnel, registered office, indebtedness, and related party transactions as at the close of the financial year. Under Section 92 of the Companies Act, 2013, this must be filed within 60 days from the AGM.

Starting from FY 2020-21, MGT-7 no longer needs to be certified by a compliance professional for most private companies. However, if the paid-up capital exceeds ₹10 crore or the turnover exceeds ₹50 crore, the annual return must be certified by a qualified professional in practice.

November 30: Transfer Pricing Compliance

Companies that have entered into international transactions with associated enterprises abroad, or specified domestic transactions above the prescribed threshold, must file the Transfer Pricing Audit Report in Form 3CEB by November 30, 2026 under Section 92E of the Income Tax Act, 1961. The income tax return for these companies is also due by November 30, 2026, extended from the October 31 deadline.

Failure to file Form 3CEB attracts a penalty of ₹1,00,000 (₹1 lakh) under Section 271BA. Failure to maintain and produce transfer pricing documentation under Section 92D attracts a penalty of 2% of the international transaction value.

December 2026: Annual GST Reconciliation and FCRA Deadline

December 2026 closes the H2 compliance calendar with three significant annual filings: GSTR-9, GSTR-9C, and FCRA Form FC-4. These are year-end filings that require advance preparation because each one involves reconciling a full year of transactions.

December 15: Advance Tax Third Instalment

The third advance tax instalment requires 75% of the estimated annual tax to be paid cumulatively by December 15, 2026 under Section 211(1) of the Income Tax Act, 1961. Companies must review their year-to-date income and revise their estimates if the actual income trajectory has changed from the June and September estimates. Underpayment of this instalment attracts Section 234C interest at 1% per month for 3 months on the shortfall.

December 31: GSTR-9 Annual Return

The GSTR-9 annual return for FY 2025-26 must be filed by December 31, 2026 under Section 44 of the CGST Act, 2017. It is mandatory for all GST-registered taxpayers with aggregate annual turnover exceeding ₹2 crore. The form consolidates the following data across all monthly returns filed during FY 2025-26:

• Total outward supplies (taxable, exempt, nil-rated, non-GST) from GSTR-1 data
• Total inward supplies and input tax credit (ITC) availed from GSTR-3B data
• Tax paid (IGST, CGST, SGST, cess) month-wise from GSTR-3B
• Amendments and credit/debit notes declared in the annual period
• ITC reversals mandated under Sections 17(5), 17(4), and Rule 42/43

For taxpayers with aggregate turnover exceeding ₹5 crore, GSTR-9C (the self-certified reconciliation statement between the audited annual accounts and the annual return) must also be filed by December 31, 2026.

The late fee for GSTR-9 under Section 47 of the CGST Act is ₹200 per day (₹100 CGST plus ₹100 SGST), capped at 0.50% of the taxpayer's aggregate turnover in the relevant state. For a business with ₹10 crore turnover in a state, the cap is ₹5 lakh. IncorpX provides assistance for GSTR-9 filing with the GST Network portal (gst.gov.in).

December 31: FCRA Form FC-4

Associations registered under the Foreign Contribution (Regulation) Act, 2010 must file Form FC-4 (the annual return for foreign contributions received and utilised during FY 2025-26) by December 31, 2026 under Section 18 of FCRA, 2010 read with Rule 17 of the Foreign Contribution (Regulation) Rules, 2011.

FC-4 is filed on the FCRA portal (fcraonline.nic.in) and discloses:

• Total foreign contribution received, including donor details
• Purpose and utilisation of foreign funds during the year
• Balance of foreign contribution funds carried forward

Non-filing or delayed filing of FC-4 can trigger cancellation of FCRA registration under Section 14 of FCRA, 2010. A cancelled FCRA registration bars the organisation from receiving any foreign contribution. For NGOs and non-profit organisations that depend on international funding, this is among the most critical annual deadlines.

Penalty Reference Table: H2 2026 Statutory Filings

The following table consolidates penalty information for every major deadline in the July to December 2026 period. All figures are as per governing legislation as applicable for FY 2025-26 filings.

GST Compliance: Monthly Obligations July to December 2026

GST compliance is a continuous monthly obligation, not a seasonal activity. Between July and December 2026, companies must file 6 cycles of GSTR-1 and GSTR-3B, plus the GSTR-9 annual return in December. Each monthly cycle is independent, and a missed filing does not automatically cure itself in the next cycle.

GSTR-1: Outward Supply Statement

GSTR-1 captures all outward supplies (sales) made during the month, including B2B invoices (for ITC-eligible buyers), B2C large invoices (above ₹2.5 lakh for interstate supplies), credit and debit notes, export invoices, and advance receipts. It is filed on the GST portal (gst.gov.in) by the 11th of the following month under Section 37 of the CGST Act, 2017.

Taxpayers with aggregate turnover up to ₹5 crore may opt for the QRMP (Quarterly Return Monthly Payment) scheme under Rule 61A. Under QRMP, GSTR-1 is filed quarterly (by the 13th of the month following the quarter). For Q2 FY 2026-27 (July to September), QRMP filers submit GSTR-1 by October 13, 2026. For Q3 (October to December), the deadline is January 13, 2027.

GSTR-3B: Summary Return and Tax Payment

GSTR-3B is the self-declared summary return where the company reports its output tax liability, claims input tax credit, and pays the net GST due for the month. It is due by the 20th of the following month under Rule 61 of the CGST Rules. The net tax (output tax minus eligible ITC) must be paid along with the filing.

Companies with a turnover below ₹5 crore in the previous financial year who are on the QRMP scheme pay tax monthly through the PMT-06 challan (by the 25th of the month) and file GSTR-3B quarterly.

Input Tax Credit Reconciliation

Between July and December 2026, companies should also monitor their ITC auto-population in GSTR-2B (generated on the 14th of each month for the previous month's GSTR-1 data from suppliers). Any supplier who has not filed their GSTR-1 will result in missing ITC for the buyer. Rule 36(4) of the CGST Rules caps provisional ITC at 5% (effectively zero for most taxpayers since January 2022, with Section 16(2)(aa) now requiring strict invoice-level matching via GSTR-2B).

EPF and ESIC: Monthly Compliance Framework

Every company that crosses the employee threshold for EPF or ESIC applicability must treat the 15th of each month as a hard deadline for contribution deposits. There is no grace period in practice, though the technical due date under both statutes is the 15th.

EPF Monthly Compliance

Under the Employees' Provident Fund and Miscellaneous Provisions Act, 1952, EPF registration is mandatory for establishments with 20 or more employees. The compliance workflow each month involves:

• Computing wages for all covered employees (basic pay plus dearness allowance)
• Calculating employer contribution at 12% of wages and employee contribution at 12% of wages
• Uploading the Electronic Challan cum Return (ECR) on the EPFO unified portal (unifiedportal-emp.epfindia.gov.in)
• Generating the payment challan and depositing contributions by the 15th of the following month

For July 2026 wages, the ECR must be filed and contributions deposited by August 15, 2026. Late deposits attract interest at 12% per annum and damages ranging from 5% to 25% of arrears based on the delay period (as specified under Section 14B of the EPF Act).

ESIC Monthly Compliance

Under the Employees' State Insurance Act, 1948, ESIC registration is mandatory for establishments with 10 or more employees (in most states) where employee wages do not exceed ₹21,000 per month. The combined contribution rate is 4% of gross wages: employer contributes 3.25% and employee contributes 0.75%. Monthly contributions must be deposited through the ESIC portal (esic.in) by the 15th of the following month.

Professional Tax: State-Wise Compliance for H2 2026

Professional tax (PT) is a state-level tax on employment, levied on employers in states that have enacted PT legislation. Unlike central compliance, each state has its own due dates, slabs, and forms. Companies operating in multiple states must manage parallel PT compliance timelines.

Note: Professional tax is not applicable in all states. States like Delhi, Uttar Pradesh, Rajasthan, Haryana, and Punjab do not levy professional tax. Verify applicability and exact due dates with the specific state's commercial tax department, as rules are amended periodically.

LLP and OPC: Differentiated Compliance Obligations

Limited Liability Partnerships and One Person Companies have compliance timelines that differ from regular private limited companies. The H2 2026 calendar for these entities requires special attention.

One Person Company Compliance

OPCs are exempt from holding AGMs under Section 96(1) of the Companies Act, 2013. Their key H2 2026 filings are:

• AOC-4 (OPC): Must be filed within 180 days from the close of the financial year (Section 137), making the due date September 27, 2026 for FY 2025-26. This is earlier than the standard October 29 deadline.
• MGT-7A: Due within 60 days of the deemed AGM date. For OPCs, this is typically calculated from the date of signing the financial statements.
• DIR-3 KYC: Applies equally, due September 30, 2026.
• Income Tax Return: Due October 31, 2026 if audit is required.

LLP Compliance in H2 2026

LLPs are governed by the LLP Act, 2008 and do not have the same AGM or AOC-4 obligation as companies. Their H2 2026 filing includes:

• DIR-3 KYC for Designated Partners: All DPINs must be verified by September 30, 2026
• Income Tax Return (LLP with audit): Due October 31, 2026 in ITR-5
• Income Tax Return (LLP without audit): Already due July 31, 2026
• Form 8 (LLP Statement of Accounts and Solvency): Due October 30, 2026 (within 30 days from the end of 6 months of the financial year, i.e., September 30) under Section 34(3) of the LLP Act
• GST returns: Same monthly cycle as companies

For more detail on LLP-specific compliance, see the guide on LLP registration and the annual compliance obligations for LLPs.

Company Compliance for NGOs, Section 8 Companies, and Non-Profits

Non-profit organisations registered as Section 8 companies, trusts, or societies face a compliance structure that spans both the Companies Act (for Section 8 companies) and FCRA (for organisations receiving foreign funding). Their H2 2026 obligations include:

• AGM: Section 8 companies must hold their AGM by September 30, 2026 (same as other companies)
• AOC-4: Due October 29, 2026 (financial statements, including utilisation of grants)
• MGT-7: Due November 29, 2026
• ADT-1: Due October 14, 2026 if auditor was appointed or reappointed at AGM
• FCRA Form FC-4: Due December 31, 2026 if the organisation holds FCRA registration and received foreign contribution in FY 2025-26
• Form 10B/10BB (Income Tax Audit for trusts): Due September 30, 2026 for registered trusts under Section 12A claiming exemption under Section 11/12 of the Income Tax Act
• ITR-7 filing: Due October 31, 2026 for registered trusts and institutions filing under Section 139(4A)/(4C)

IncorpX provides assistance for 12A and 80G registration and annual compliance filings for Section 8 companies and charitable trusts with the relevant authorities.

10 Compliance Actions to Take Before July 1, 2026

The best time to prepare for H2 compliance deadlines is before they arrive. Companies that finish their preparatory work by June 30, 2026 will find the second half of the year significantly less stressful.

1. Complete FY 2025-26 bookkeeping: Ensure all transactions, bank reconciliations, and vendor statements are finalised by June 30. Your auditor cannot issue a tax audit report or statutory audit opinion without complete books.
2. Verify all DIN statuses: Log in to mca.gov.in and check the DIN status of every director. A DIN that is already deactivated or flagged needs immediate remediation before September 30.
3. Check DSC validity: All directors who will sign MCA forms should have Digital Signature Certificates valid through at least March 2027. Renewals take 1-3 business days but can be delayed during peak demand.
4. Reconcile GSTR data with books: Compare your GSTR-1 and GSTR-3B filings for April 2025 to March 2026 against your books of accounts. Mismatches flagged in GSTR-9 attract scrutiny.
5. Draft AGM notice: Prepare the board resolution calling the AGM and draft the AGM notice. If the AGM is planned for September 30, the notice must go out by September 8, 2026.
6. Identify auditor for reappointment: If the current auditor's 5-year term expires at this AGM, shortlist and obtain consent from the incoming auditor before the AGM notice is finalised.
7. Calculate advance tax for September 15: Estimate FY 2026-27 profit trajectory and calculate the September 15 advance tax instalment (45% cumulative). Pay the June 15 instalment on time.
8. Check FCRA status for NGOs: If your organisation holds FCRA registration, verify that the FCRA portal account is active and foreign contribution accounts are maintained in the designated FCRA bank (State Bank of India, Main Branch of a district).
9. Update MSME supplier list: Check which of your vendors are MSME-registered on udyamregistration.gov.in. Track all outstanding payments to MSME suppliers to determine whether MSME Form-1 will be required by October 31.
10. Appoint compliance professional: If you do not already have a qualified professional managing your MCA filings, appoint one before July. The September-October window is extremely busy and last-minute appointments often lead to rushed filings.

Compliance Maintenance for Foreign Subsidiaries in India

Foreign companies that have established subsidiary companies in India (registered as Indian private limited or public companies) face all the same compliance obligations as domestic companies, plus additional reporting requirements to the Reserve Bank of India under FEMA (Foreign Exchange Management Act, 1999).

Key H2 2026 obligations for Indian subsidiaries of foreign companies:

• AOC-4: Due October 29, 2026 (same as domestic companies; includes disclosure of transactions with parent/holding company)
• MGT-7: Due November 29, 2026 (shareholding pattern will show the foreign holding company as the majority shareholder)
• Transfer Pricing Compliance: Mandatory if the subsidiary has entered into transactions with the foreign parent or other associated enterprises. Form 3CEB and ITR due November 30, 2026.
• Annual Return (Form FC-GPR/FC-TRS): Annual reporting of FDI received to RBI through the authorised dealer bank, if any foreign investment was received during FY 2025-26
• External Commercial Borrowings (ECB) reporting: Monthly ECB-2 returns if the company has outstanding ECB loans from the foreign parent

IncorpX provides assistance for private limited company registration and compliance management for foreign subsidiaries establishing operations in India with the MCA and other relevant authorities.