| Date | Act/Category | Form | Obligation |
|---|---|---|---|
| 07 Sept 2026, Mon | Income Tax | Form 127 (27C) Part B | "E-filing details of declarations received in August, from buyers for non-deduction of TCS at income tax efiling portal with TAN login. " |
| 07 Sept 2026, Mon | FEMA | ECB-2 | Return of External Commercial Borrowings for August. |
| 07 Sept 2026, Mon | Income Tax | Challan No. ITNS-281 | "Payment of TDS/TCS of August. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. " |
| 10 Sept 2026, Thu | Goods and Services Tax | GSTR-7 | Monthly Return by Tax Deductors for August. |
| 10 Sept 2026, Thu | Goods and Services Tax | GSTR-8 | Monthly Return by e-commerce operators for August. |
| 11 Sept 2026, Fri | Income Tax | GSTR-1 | Monthly Return of Outward Supplies for August. |
| 13 Sept 2026, Sun | Goods and Services Tax | GSTR-6 | Monthly Return of Input Service Distributor for August. |
| 13 Sept 2026, Sun | Goods and Services Tax | IFF | Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for August. |
| 13 Sept 2026, Sun | Goods and Services Tax | GSTR-5 | Monthly Return by Non-resident taxable person for August. |
| 14 Sept 2026, Mon | Income Tax | Form 132 (16B, 16C, 16D, 16E) | Issue of TDS Certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in July on Purchase of Property, Rent above 50,000 pm by certain individuals/HUF where lease has terminated, certain other payments by individual/HUF & on Virtual Digital Assets. |
| 15 Sept 2026, Tue | Income Tax | Challan | Deposit of Second Instalment of Advance Tax (45%) by all assessees (other than sec 58(2), Table Sl. No. 1& 3) (44AD & 44ADA cases). |
| 15 Sept 2026, Tue | Income Tax | Form 137 (24G) | Details of Deposit of TDS/TCS of August by book entry by an office of the Government. |
| 15 Sept 2026, Tue | Provident Fund | Electronic Challan cum Return (ECR) | E-Payment of PF for August. |
| 15 Sept 2026, Tue | ESI | ESI Challan | Payment of ESI for August |
| 15 Sept 2026, Tue | - | Regularise pending MCA annual filings under CCFS 2026 Scheme without penalty but at concessional fees. Parallel route for inactive or defunct companies to opt for dormancy or strike-off. | |
| 20 Sept 2026, Sun | Goods and Services Tax | GSTR-1A | To add/amend particulars (other than GSTIN) in GSTR-1 of Aug. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. |
| 20 Sept 2026, Sun | Goods and Services Tax | GSTR-3B | Summary Return cum Payment of Tax for August by Monthly filers. (other than QRMP). |
| 20 Sept 2026, Sun | Goods and Services Tax | GSTR-5A | Monthly Return by persons outside India providing online information and data base access or retrieval services, for August. |
| 25 Sept 2026, Fri | Goods and Services Tax | PMT-06 | Deposit of GST under QRMP scheme for August . |
| 27 Sept 2026, Sun | Companies Act | AOC-4 | Filing of Financial Statements for FY 2025-26 by OPC Companies. |
| 27 Sept 2026, Sun | Companies Act | CRA-3 | Submission of Cost Audit Report by Cost Auditor to the Board of Directors for FY 2025-26. |
| 28 Sept 2026, Mon | Goods and Services Tax | GSTR-11 | Return for August by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them. |
| 30 Sept 2026, Wed | Companies Act | - | Transfer of unspent CSR amount to the CSR fund by All Companies whose CSR Expenditure is unspent as on 31st March and such amount is not marked for any ongoing project. |
| 30 Sept 2026, Wed | Companies Act | - | Quarter 2 – Board Meeting of All Companies |
| 30 Sept 2026, Wed | Companies Act | - | Annual General Meeting of All Companies. |
| 30 Sept 2026, Wed | Companies Act | "DIR-3 " | KYC of All Directors (individuals) who hold DIN on 31st March, 2026. |
| 30 Sept 2026, Wed | Companies Act | FC-3 | Annual accounts along with the list of all principal places of business in India established by a foreign company (Branch / Liaison /Project Office) |
| 30 Sept 2026, Wed | Income Tax | Form 141 (Form 26QB, 26QC, 26QD & 26QE, 26QF) | Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] for purchase of property, payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) where lease has terminated, certain other payments made by individual/HUF and on Virtual Digital Assets in August. |
| 30 Sept 2026, Wed | Income Tax | Form 3CD, 3CA/3CB | Filing of Tax Audit Report where due date of ITR is 31 Oct. |
| 30 Sept 2026, Wed | Income Tax | Form 29B, 29C | Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct. |
| 30 Sept 2026, Wed | Income Tax | Form 10DA | Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct. |
| 30 Sept 2026, Wed | Income Tax | - | Filing of other Audit Reports , where due date of ITR is 31 Oct. |
| 30 Sept 2026, Wed | Income Tax | Form 9A | Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is Nov 30.? |
| 30 Sept 2026, Wed | Income Tax | Form 10 | Filing of Statement to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is Nov 30.? |
| 30 Sept 2026, Wed | Income Tax | 10B/10BB | Filing of Audit report by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution? |
| 30 Sept 2026, Wed | ICAI Act | - | Payment of membership fee for 2025-26 by ICAI Members. |