October 2026 Compliance Calendar: Key GST, TDS, PF, ESI and MCA Deadlines You Need to Know:

Businesses, employers and taxpayers will face several key compliance deadlines in October 2026. This month TDS/TCS, GST Returns, PF & ESI Payments, Tax Audit Reports, Income-Tax Returns and MCA filings are due.

To help businesses plan their compliance work, below is a simplified schedule of key deadlines listed for October 2026.

October 2026 Compliance Important Dates

October 7: TDS/TCS Deposit

The deadline for depositing TDS and TCS for September 2026 falls on October 7.

October 10: GSTR-7 and GSTR-8

GSTR-7 and GSTR-8 for September are due on October 10.

October 11: GSTR-1 for Monthly Filers

Businesses filing GST returns on a monthly basis need to submit GSTR-1 for September by October 11.

October 13: Quarterly GST Filings

Quarterly filers under the QRMP scheme need to file GSTR-1 for July–September. The deadline also covers GSTR-5 and GSTR-6 for September, as applicable.

October 15: PF and ESI

Employers must complete their PF and ESI contributions for September by October 15.

The same date is also listed for ADT-1, which is required to be filed within 15 days of the Annual General Meeting (AGM).

October 18: CMP-08

Composition taxpayers must file CMP-08 for the July–September quarter by October 18.

October 20: GSTR-3B for Monthly Filers

Monthly GST taxpayers need to file GSTR-3B for September by October 20.

October 21: Tax Audit Report

The Tax Audit Report for AY 2026-27 is scheduled for October 21 and the due date has been extended by the CBDT in its press release dated September 28, 2026.

October 22 and 24: Quarterly GSTR-3B

Quarterly GSTR-3B filing deadlines apply to QRMP taxpayers based on their state category:

• October 22: Category-I States

• October 24: Category-II States

October 30: AOC-4/AOC-4 XBRL and LLP Form 8

Companies may need to file AOC-4/AOC-4 XBRL within 30 days of their AGM. For an AGM held on September 30, the due date would be October 30.

The deadline for LLP Form 8 for FY 2025–26 is also listed as October 30.

October 31: Quarterly TDS/TCS Returns

Quarterly TDS/TCS statements for July–September are due. This includes the relevant TDS forms such as 24Q, 26Q and 27Q, along with 27EQ for TCS.

October 31: Income-Tax Return for Tax-Audit Cases

The ITR deadline for tax-audit cases for AY 2026–27 has been extended to November 21, 2026, according to the Income Tax Department's September 28, 2026 press release. Therefore, October 31 should not be treated as the final deadline for these cases based on the information shown in the calendar.

October 31: MSME Form I

Eligible companies must also take note of MSME Form I, relating to disclosure of outstanding payments to Micro and Small Enterprises for the April–September period.

October: A Month With Multiple Compliance Obligations

With several GST, income-tax, payroll and corporate-law filings falling during October, businesses should keep their records and supporting documents ready in advance. Failure to meet a statutory deadline may result in interest or late fees or other compliance consequences depending on the law that applies.

Businesses should check the applicable deadline for their taxpayer category and filing type before filing a return or making a payment.