Compliance Calendar for the month September 2026
| DATE | Law | Particulars |
| 06-09-2026 | Central Excise | E-payment of Central Excise for August 2026 (subject to applicable next-working-day rule, if any). |
| 07-09-2026 | Income Tax | Due date for payment of TDS/TCS for the month of August 2026. |
| 07-09-2026 | Wages Act | Payment of Salary / Wages where the number of employees is less than 1,000. |
| 07-09-2026 | Income Tax | Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from buyers during August 2026. |
| 10-09-2026 | GST | GSTR-7 – return by persons required to deduct TDS for August 2026. |
| 10-09-2026 | GST | GSTR-8 – return by e-commerce operators required to collect TCS for August 2026. |
| 10-09-2026 | Wages Act | Payment of Salary / Wages where the number of employees is 1,000 or more. |
| 10-09-2026 | Central Excise | ER-1 / ER-2 monthly returns for August 2026, wherever applicable. |
| 11-09-2026 | GST | GSTR-1 for August 2026 – monthly filers. |
| 13-09-2026 | GST | IFF for August 2026 for taxpayers under the QRMP scheme, wherever opted/applicable. |
| 13-09-2026 | GST | GSTR-5 – monthly return by Non-Resident Taxable Person for August 2026. |
| 13-09-2026 | GST | GSTR-6 – ISD return for August 2026. |
| 14-09-2026 | Income Tax | Issue of certificate in Form No. 132 (Income-tax Rules, 2026) for tax deducted under the specified provisions of section 393(1) of the Income-tax Act, 2025 for July 2026. |
| 15-09-2026 | Provident Fund | Due date for payment of provident fund contribution for August 2026 by the employer under the ECR-cum-Return. |
| 15-09-2026 | ESIC | Due date for payment of ESIC contribution for August 2026. |
| 15-09-2026 | Income Tax | Second instalment of advance tax for Tax Year 2026-27, wherever applicable. |
| 15-09-2026 | Income Tax | Furnishing of Form No. 137 by Government offices where TDS/TCS for August 2026 has been paid without production of a challan. |
| 15-09-2026 | Income Tax | Statement in Form No. 1 by the stock exchange for August 2026 relating to transactions where client codes have been modified after registration in the system. |
| 20-09-2026 | GST | GSTR-3B for August 2026 – monthly filers (including taxpayers for whom the applicable due date is the 20th). |
| 20-09-2026 | GST | GSTR-5A for August 2026 – OIDAR service providers, wherever applicable. |
| 20-09-2026 | GST | GSTR-5 / GSTR-5A by applicable non-resident / OIDAR taxpayers for August 2026. |
| 25-09-2026 | GST | PMT-06 – payment of GST for August 2026 by taxpayers under QRMP scheme, wherever applicable. |
| 28-09-2026 | GST | GSTR-11 for August 2026 – statement by UIN holders. |
| 30-09-2026 | Income Tax | Furnishing of challan-cum-statement in Form No. 141 for tax deducted under section 393(1) of the Income-tax Act, 2025 during August 2026, where applicable. |
| 30-09-2026 | Income Tax | Tax audit report under section 44AB of the Income-tax Act, 1961 for AY 2026-27, for assessees whose return due date is October 31, 2026. |
| 30-09-2026 | Income Tax | Audit report in Form No. 10B / 10BB by eligible funds, trusts, institutions, universities, educational institutions, hospitals or medical institutions, wherever applicable. |
| 30-09-2026 | Income Tax | Form No. 29C under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax, wherever applicable. |
| 30-09-2026 | Income Tax | Audit report in Form No. 66 by a tonnage tax company under section 115VW, wherever applicable. |
| 30-09-2026 | Income Tax | Audit report in Form No. 10-IL by a specified fund being the investment division of an offshore banking unit under section 10(4D), wherever applicable. |
| 30-09-2026 | Income Tax | Certificate in Form No. 10-IJ for specified fund / Category III AIF under section 10(23FF), wherever applicable. |
| 30-09-2026 | Income Tax | Audit report in Form No. 3AC for deduction under section 33AB, wherever applicable. |
| 30-09-2026 | Income Tax | Audit report in Form No. 3AE under section 35D(4), wherever applicable. |
| 30-09-2026 | Income Tax | Audit report in Form No. 3AE under section 35E(6), wherever applicable. |
| 30-09-2026 | Income Tax | Audit report in Form No. 3AD for deduction under section 33ABA, wherever applicable. |
| 30-09-2026 | Income Tax | Statement in Form No. 3AF containing particulars of expenditure under section 35D(2)(a), wherever applicable. |
| 30-09-2026 | Income Tax | Report in Form No. 10DA certifying additional employee cost under section 80JJAA for FY 2025-26, wherever applicable. |
| 30-09-2026 | Income Tax | Audit report in Form No. 10CCB for deductions under sections 80-I, 80-IA, 80-IB or 80-IC, wherever applicable. |
| 30-09-2026 | Income Tax | Application in Form No. 171 for updating details by an income-tax practitioner registered under the Income-tax Act, 1961 and holding a valid certificate as on March 31, 2026. |
