With the beginning of the new financial year FY 2026–27, April becomes one of the most crucial months for compliance from both Income Tax and GST perspectives. Businesses, professionals, and tax practitioners must ensure timely filings to avoid interest, penalties, and notices.
This article provides a complete compliance calendar for April 2026 covering GST, Income Tax (TDS/TCS), PF, ESI, MCA, and other regulatory requirements.
🔰 Important Update from 1 April 2026
The new financial year 2026–27 starts from 1st April 2026, bringing several key implications:
- Reset of aggregate turnover under GST
- New Invoice Series
- Applicability of new provisions under the Income Tax Act, 2025
- Changes in TDS/TCS rates (as applicable)
- Fresh compliance cycle begins for all taxpayers
💰 Income Tax Compliance (TDS/TCS)
📌 7 April 2026
- Deposit of TCS for March 2026
- Submission of declarations like Form 27C
📌 14 April 2026
- Due date for issuance of TDS certificates:
- Form 16B (TDS on property)
- Form 16C (TDS on rent)
- Other applicable certificates
📌 30 April 2026
- Deposit of TDS for March (non-government deductors)
- Filing of:
- Form 26QB (Property transactions)
- Form 26QC (Rent payments)
- Form 26QD (Specified payments)
📊 GST Compliance
GST compliance in April is extensive due to both monthly and quarterly filings:
📌 10 April 2026
- GSTR-7 (TDS under GST)
- GSTR-8 (E-commerce operators)
📌 11 April 2026
- GSTR-1 (Monthly return for March 2026)
📌 13 April 2026
- GSTR-1 (QRMP) for Jan–Mar quarter
- GSTR-5 (Non-resident taxable persons)
- GSTR-6 (Input Service Distributor)
📌 18 April 2026
- CMP-08 (Composition dealers)
📌 20 April 2026
- GSTR-3B (Monthly filers)
📌 22 & 24 April 2026
- GSTR-3B (QRMP scheme)
📌 25 April 2026
- ITC-04 (Job work return)
📌 28 April 2026
- GSTR-11 (UIN holders)
📌 30 April 2026
- GSTR-4 (Annual return for composition dealers FY 2025-26)
👨💼 PF & ESI Compliance
📌 15 April 2026
- Deposit of Provident Fund (PF)
- Filing of ECR (Electronic Challan-cum-Return)
- Deposit of ESI contributions
🏢 MCA / Companies Act Compliance
Although April does not have major fixed ROC due dates, it is an important month for:
- Planning annual compliance strategy
- Conducting first Board Meeting (if applicable)
- Reviewing statutory registers and disclosures
🌍 Other Key Compliance
📌 7 April 2026
- Filing of ECB-2 Return (Foreign borrowings under FEMA)
📌 15 April 2026
- Submission of Form 15CC (Foreign remittance compliance)
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