GST | Income Tax | TDS/TCS | PF | ESI | MCA | LLP
October 2026 is a particularly important month for businesses, professionals and tax practitioners. Apart from the regular monthly and quarterly compliances, October includes the extended tax-audit deadline of 21 October 2026, several GST return deadlines, quarterly TDS/TCS compliances, PF and ESI payments, and important MCA/LLP filings.
This calendar covers the major compliances generally relevant to businesses and professionals. Entity-specific, state-specific and sector-specific compliances should be checked separately.
📅 1 October 2026
Income Tax – New October changes become effective
Several changes under the Income Tax Act/Rules and related notifications become relevant from 1 October 2026.
One important change concerns purchase of immovable property from an NRI. For specified transactions, the resident individual/HUF buyer will no longer be required to obtain TAN merely for this TDS compliance. The new PAN-based reporting mechanism and Form 141 become relevant. Importantly, removal of the TAN requirement does not mean that TDS itself is removed.
Taxpayers involved in such transactions should review the new procedure before making the payment.
📅 5 October 2026
GSTR-5A – OIDAR Services
GSTR-5A is applicable to overseas suppliers providing online information and database access or retrieval services to non-taxable persons in India.
Due date: Generally 20th of the succeeding month.
Therefore, taxpayers covered under this provision should verify the applicable October deadline and GST portal requirements.
📅 7 October 2026
TDS/TCS Payment for September 2026
Tax deducted or collected during September 2026 generally needs to be deposited with the Government by 7 October 2026.
The Income Tax Department confirms that the general TDS deposit timeline continues to be the 7th of the following month, subject to specified exceptions.
Applicable to:
- Companies
- Firms/LLPs
- Other deductors
- Employers deducting salary TDS
- Individuals/HUFs where TDS provisions apply
- TCS collectors, wherever applicable
Action: Reconcile September TDS/TCS payable with challans before making the payment.
📅 10 October 2026
GSTR-7 – GST TDS
GSTR-7 for September 2026
Due date: 10 October 2026
Applicable to persons/entities required to deduct TDS under GST.
GSTR-8 – GST TCS
GSTR-8 for September 2026
Due date: 10 October 2026
Applicable to e-commerce operators required to collect TCS under GST.
📅 11 October 2026
GSTR-1 – Monthly Filers
GSTR-1 for September 2026
Due date: 11 October 2026
Applicable to regular taxpayers filing GSTR-1 monthly.
GSTN’s guidance provides the general monthly GSTR-1 due date as the 11th of the succeeding month.
Before filing GSTR-1, reconcile:
- Sales as per books
- E-invoices
- Credit notes/debit notes
- B2B invoices
- B2C supplies
- Export invoices
- Advances
- Amendments
- HSN summary
📅 13 October 2026
GSTR-1 – QRMP Taxpayers
GSTR-1 for July–September 2026
Due date: 13 October 2026
Applicable to taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme.
GSTN prescribes the 13th of the month following the quarter for quarterly GSTR-1 filing.
GSTR-5 – Non-Resident Taxable Persons
GSTR-5 for September 2026
Due date: 13 October 2026
GSTR-5 applies to registered non-resident taxable persons. GSTN specifies the 13th of the succeeding month for monthly GSTR-5 periods from October 2022 onward.
GSTR-6 – Input Service Distributors
GSTR-6 for September 2026
Due date: 13 October 2026
Applicable to registered Input Service Distributors.
📅 15 October 2026
PF Payment and ECR – September 2026
Due date: 15 October 2026
Employers covered under EPF should complete the monthly PF contribution/payment and ECR-related compliance within the prescribed timeline.
EPFO’s published material confirms the monthly PF payment due date as the 15th of the month.
Employer checklist:
- Verify employee additions/exits
- Verify UAN
- Check wages
- Reconcile employee and employer contributions
- Review ECR
- Make payment within the due date
ESI Contribution – September 2026
Due date: 15 October 2026
Employers covered under ESI should deposit the applicable contribution for September 2026 within the prescribed period.
📅 18 October 2026
CMP-08 – Composition Taxpayers
CMP-08 for July–September 2026
Due date: 18 October 2026
Applicable to taxpayers under the composition scheme required to furnish the quarterly statement and pay the applicable tax.
📅 20 October 2026
GSTR-3B – Monthly Filers
GSTR-3B for September 2026
Due date: 20 October 2026
Applicable to regular monthly GSTR-3B filers.
Before filing, reconcile:
Books → GSTR-1 → GSTR-3B → GSTR-2B
Particular attention should be given to:
- Output GST
- ITC
- RCM liability
- Credit notes
- Amendments
- Interest
- Late fee
- Previous-period adjustments
GSTR-5A – OIDAR
For OIDAR suppliers covered under the relevant provisions, the applicable monthly GSTR-5A compliance falls around this period.
Businesses operating in this area should verify the GST portal’s return period and applicable due date.
📅 21 October 2026
🚨 Tax Audit Deadline – Important Date
This is one of the most important dates of October 2026.
CBDT has extended the due date for furnishing the tax-audit report for AY 2026-27 from:
30 September 2026 → 21 October 2026
The Income Tax Department has officially confirmed this extension through Circular No. 07/2026 dated 28 September 2026.
Who should pay attention?
The extension applies to the specified category of persons covered by Sl. No. 2 in the Table below Explanation 2 to Section 139(1).
This broadly covers taxpayers whose return due date falls in the audit category, subject to the statutory conditions.
Important distinction
Do not assume that every audit-related form has automatically been extended to 21 October.
For example:
- Tax Audit Report – applicable eligible cases: 21 October
- Form 10B/10BB – check applicability and linkage with the specified audit-report due date
- Form 10BD – separate compliance; do not treat it as covered by the tax-audit extension
- Transfer Pricing cases – separate timeline applies
This distinction is particularly important for companies, firms, LLPs, societies and charitable/religious trusts.
📅 22 October 2026
GSTR-3B – QRMP Group 1
Taxpayers under the QRMP scheme falling in the applicable Group 1 states/UTs should file:
GSTR-3B for July–September 2026
Due date: 22 October 2026
📅 24 October 2026
GSTR-3B – QRMP Group 2
Taxpayers under QRMP falling in the applicable Group 2 states/UTs should file:
GSTR-3B for July–September 2026
Due date: 24 October 2026
For example, Haryana falls in the Group 2 category under the standard QRMP classification, so Haryana taxpayers under QRMP should generally consider 24 October 2026 for the quarterly GSTR-3B.
GSTN’s QRMP guidance distinguishes the 22nd and 24th due dates based on the State/UT of the principal place of business.
📅 25 October 2026
ITC-04 – Job Work
ITC-04 is relevant to manufacturers/principals required to report details of goods sent to or received from job workers.
The applicable half-yearly/annual reporting period should be checked based on the taxpayer’s turnover and the applicable provisions.
For the April–September 2026 period, the relevant due date is 25 October 2026, subject to the applicable category.
Reconcile before filing:
- Goods sent to job worker
- Goods received back
- Goods supplied from job worker’s premises
- Challan details
- Pending job-work goods
- Time limits under Section 143
📅 30 October 2026
AOC-4 – Financial Statements
For companies whose AGM was held on a date that makes the filing due in October, AOC-4/AOC-4 XBRL may become due during October.
The normal statutory timeline is linked to the date of the AGM, so 30 October is not a universal AOC-4 deadline for every company.
Companies should calculate the date from their actual AGM date and applicable filing provisions.
MCA has confirmed that its annual filing forms are live on the MCA V3 portal.
LLP Form 8 – Statement of Account & Solvency
For LLPs, Form 8 is generally due within the prescribed period after the end of the financial year.
For FY 2025-26, the commonly applicable due date is:
30 October 2026
LLPs should ensure that the Statement of Account & Solvency and related certification requirements are completed before filing.
TCS Certificate – Form 27D
Where applicable, the TCS certificate relating to the second quarter should be issued within the prescribed timeline.
Businesses should verify the applicable form under the new Income Tax Act/Rules and the transition from the earlier form numbering.
📅 31 October 2026
Quarterly TDS Statements – Q2
This is another major compliance date.
TDS statements for July–September 2026 are generally due by:
31 October 2026
Under the new Income Tax framework, the corresponding forms have been renumbered. For example:
- Form 138 – earlier Form 24Q, for salary TDS
- Form 140 – earlier Form 26Q, for TDS on non-salary resident payments
- Form 27Q – applicable reporting for specified non-resident payments under the relevant framework
The Income Tax Department confirms that Form 138 and Form 140 for Q2 are due by 31 October.
TCS Quarterly Statement – Q2
For July–September 2026, the quarterly TCS statement in Form 143 is due by:
31 October 2026
The Income Tax Department specifically provides 31 October as the Q2 due date for Form 143.
MSME Form-1 – Half-Yearly Return
Specified companies having outstanding payments to Micro and Small Enterprises beyond the prescribed period should review their MSME Form-1 compliance for the April–September 2026 period.
The half-yearly reporting cycle makes October an important month for this compliance.
Companies should reconcile:
- Vendor balances
- MSME registration status
- Outstanding invoices
- Due dates
- Payments made
- Amounts outstanding beyond the prescribed period
📌 October 2026 – GSTR-9 & GSTR-9C Preparation
Although the annual GST return for FY 2025-26 is not generally due in October, October should be treated as the preparation month for GSTR-9 and GSTR-9C.
GSTN’s guidance states that GSTR-9C is filed after successful filing of GSTR-9 and that the due date for the annual return/reconciliation statement is 31 December of the subsequent financial year, unless extended.
Therefore, taxpayers should start the FY 2025-26 reconciliation in October rather than waiting for December.
Reconcile:
Books of Accounts
↓
GSTR-1
↓
GSTR-3B
↓
GSTR-2B / ITC
↓
E-Invoices
↓
Credit/Debit Notes
↓
RCM
↓
HSN Summary
↓
GSTR-9 / GSTR-9C
This is particularly important where there are differences between books and GST returns.
📊 October 2026 Compliance Calendar – Quick View
| Date | Compliance | Period | Applicability |
|---|---|---|---|
| 5 Oct | GSTR-5A | Sep 2026 | OIDAR suppliers, where applicable |
| 7 Oct | TDS/TCS payment | Sep 2026 | Deductors/collectors |
| 10 Oct | GSTR-7 | Sep 2026 | GST TDS deductors |
| 10 Oct | GSTR-8 | Sep 2026 | E-commerce operators |
| 11 Oct | GSTR-1 | Sep 2026 | Monthly filers |
| 13 Oct | GSTR-1 | Jul-Sep 2026 | QRMP |
| 13 Oct | GSTR-5 | Sep 2026 | NRTP |
| 13 Oct | GSTR-6 | Sep 2026 | ISD |
| 15 Oct | PF/ECR | Sep 2026 | EPF-covered establishments |
| 15 Oct | ESI | Sep 2026 | ESI-covered establishments |
| 18 Oct | CMP-08 | Jul-Sep 2026 | Composition taxpayers |
| 20 Oct | GSTR-3B | Sep 2026 | Monthly filers |
| 21 Oct | Tax Audit Report | AY 2026-27 | Specified eligible audit cases |
| 22 Oct | GSTR-3B | Jul-Sep 2026 | QRMP Group 1 |
| 24 Oct | GSTR-3B | Jul-Sep 2026 | QRMP Group 2 |
| 25 Oct | ITC-04 | Apr-Sep 2026 | Applicable job-work cases |
| 30 Oct | AOC-4 | FY 2025-26 | Companies, depending on AGM date |
| 30 Oct | LLP Form 8 | FY 2025-26 | LLPs |
| 31 Oct | TDS statement | Jul-Sep 2026 | TDS deductors |
| 31 Oct | TCS statement – Form 143 | Jul-Sep 2026 | TCS collectors |
| 31 Oct | MSME Form-1 | Apr-Sep 2026 | Specified companies |
⭐ October 2026 – CA’s Monthly Action Checklist
Income Tax
☐ Deposit September TDS/TCS by 7 October
☐ Complete pending tax-audit work
☐ File eligible tax-audit reports by 21 October
☐ Prepare audited ITRs for the extended 21 November deadline
☐ Prepare Q2 TDS statements
☐ Prepare Q2 TCS statement
☐ Review NRI property transactions and new Form 141 requirements
GST
☐ GSTR-7
☐ GSTR-8
☐ Monthly GSTR-1
☐ QRMP GSTR-1
☐ GSTR-5
☐ GSTR-6
☐ CMP-08
☐ Monthly GSTR-3B
☐ QRMP GSTR-3B
☐ ITC-04
☐ Start FY 2025-26 GSTR-9/9C reconciliation
Payroll
☐ PF payment/ECR
☐ ESI payment
☐ Salary TDS reconciliation
☐ Employee master and payroll reconciliation
Companies & LLPs
☐ AOC-4/AOC-4 XBRL, where due
☐ MGT-7/MGT-7A based on AGM date
☐ MSME Form-1, where applicable
☐ LLP Form 8
☐ ADT-1, where applicable based on AGM
☐ Other event-based MCA filings
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