Tax & Compliance Calendar FY 2026-27 for Ahmedabad Businesses

Running a business in Ahmedabad means answering to at least four compliance clocks at once: GST, income tax and TDS, payroll laws like PF and ESI, and — if you run a company or LLP — the Registrar of Companies. Across FY 2026-27 (1 April 2026 to 31 March 2027), a typical private limited company with staff faces more than sixty separate due dates. This calendar puts all of them in one place, with the Gujarat-specific dates that national checklists usually gloss over, and flags what has changed now that the Income-tax Act 2025 is in force.

Why missed deadlines cost real money

Indian compliance penalties are mostly priced per day or per return, so small slips compound quickly. Here is what lateness actually costs in FY 2026-27:

• Late ITR: a Section 234F fee of ₹5,000 (₹1,000 if total income is up to ₹5 lakh), plus interest on unpaid tax under the new Act's equivalents of Sections 234A/234B.
• Late GST annual return: GSTR-9 late fees have been turnover-tiered since FY 2022-23 — ₹50 per day (₹25 CGST + ₹25 SGST) capped at 0.04% of turnover in the state if aggregate turnover is up to ₹5 crore, ₹100 per day with the same 0.04% cap between ₹5 crore and ₹20 crore, and ₹200 per day capped at 0.50% above ₹20 crore. Even at the small-business slab, a long delay on a ₹3 crore turnover runs to the ₹12,000 cap.
• Late ROC filings: AOC-4 and MGT-7 carry an additional fee of ₹100 per day per form with no upper cap. Six months of delay on one form is over ₹18,000, before anything else.
• Late LLP filings: Form 11 and Form 8 no longer run a flat per-day meter — since April 2022 the additional fee is a multiple of the normal filing fee that escalates through delay slabs, with small LLPs paying roughly half the multiplier of other LLPs. Short delays are cheap; long ones multiply fast.
• Advance tax shortfall: interest accrues on every instalment you underpay, quarter after quarter.

There is also a newer, harsher cost: the GST portal now permanently blocks any return more than 3 years past its original due date. A forgotten GSTR-1 or GSTR-3B from years ago is no longer a late-fee problem — after the cutoff it becomes unfixable, with input tax credit consequences for your buyers. If you have any pending GST backlog, clearing it is genuinely urgent.

What changed for FY 2026-27

From 1 April 2026 the Income-tax Act 2025 replaced the Income-tax Act 1961 for income earned from FY 2026-27 onwards. The familiar previous year and assessment year labels are gone for new periods — income earned between April 2026 and March 2027 simply belongs to tax year 2026-27. Five practical changes matter for your calendar:

• TDS and TCS return forms are renumbered from April 2026: Form 138 replaces 24Q (salary), Form 140 replaces 26Q (non-salary resident payments), Form 144 replaces 27Q (non-resident payments), Form 141 replaces the 26QB/26QC/26QD/26QE challan-cum-statements, and Form 143 replaces 27EQ (TCS).
• TCS return due dates moved from the 15th of the month after the quarter to the month-end, aligning with TDS returns: 31 July 2026, 31 October 2026, 31 January 2027 and 31 May 2027.
• DIR-3 KYC is no longer an annual 30 September ritual. From 31 March 2026 it is triennial — once every three financial years, by 30 June. Directors who filed for FY 2025-26 next file by 30 June 2028, so most directors have no KYC filing at all in FY 2026-27.
• GSTR-3B liability is hard-locked from the July 2025 tax period onwards. The figures auto-populated from your GSTR-1 or IFF cannot be edited in GSTR-3B; corrections must go through GSTR-1A before you file that period's GSTR-3B. This applies to every GSTR-3B you file in FY 2026-27.
• The 31 August due date for non-audit ITR-3 and ITR-4 filers is now permanent, effective AY 2026-27, via the Finance Act 2026 — we have covered this in detail in our guide at /knowledge/itr-3-itr-4-due-date-31-august-2026.

The monthly routine: GST, TDS, payroll and professional tax

These dates repeat every month of FY 2026-27. All of them refer to the month just ended — for example, the 7 May deadline covers TDS deducted in April 2026.

• 7th — deposit TDS and TCS deducted or collected in the previous month. Exception: TDS deducted in March 2027 can be deposited by 30 April 2027 (non-government deductors), but March TCS is still due 7 April.
• 10th — GSTR-7 (GST TDS deductors) and GSTR-8 (e-commerce operators collecting TCS). If you sell on Amazon, Flipkart or similar platforms, their GSTR-8 is where your TCS credit comes from.
• 11th — monthly GSTR-1 for taxpayers above ₹5 crore turnover or those not opting for QRMP.
• 13th — IFF window closes for QRMP taxpayers (optional, months 1 and 2 of each quarter) to pass B2B invoice credit to buyers monthly.
• 15th — EPF contribution and ECR filing; ESI contribution; and Gujarat professional tax — Ahmedabad employers remit PT deducted from salaries, with the Form 5 return, within 15 days of the month end.
• 20th — monthly GSTR-3B for monthly filers.
• 25th — PMT-06 tax payment for QRMP taxpayers, months 1 and 2 of each quarter (fixed-sum 35% challan or self-assessment).

One irregular monthly item: if you buy immovable property of ₹50 lakh or more, pay rent above the threshold, or make contractor or professional payments as an individual or HUF under the 194M-type provisions, the challan-cum-statement is due within 30 days from the end of the month of deduction — filed in the new consolidated Form 141 from FY 2026-27.

Quarterly deadlines: advance tax, TDS returns and QRMP

Advance tax applies if your total tax liability for the year exceeds ₹10,000. The FY 2026-27 instalments are 15 June 2026 (15% of the year's tax), 15 September 2026 (45% cumulative), 15 December 2026 (75% cumulative) and 15 March 2027 (100%). Presumptive-scheme taxpayers under Sections 44AD/44ADA pay the full 100% in one shot by 15 March 2027. Our advance tax calculator at /advance-tax-calculator works out each instalment for you.

The other quarterly filings line up as follows for FY 2026-27. Gujarat is in QRMP Group 1, so quarterly GSTR-3B is due on the 22nd — not the 24th that applies to northern and eastern states.

Two half-yearly items sit alongside these: MSME-1 (companies with payments outstanding to MSME suppliers beyond 45 days) is due 31 October 2026 for the April-September half and 30 April 2027 for the October-March half, and ESI half-yearly returns are due 11 November 2026 (for April-September) and 11 May 2027 (for October-March).

Annual deadlines: ITR waves, GST annual returns and ROC

Income tax: the ITR waves for AY 2026-27

The return season currently underway covers FY 2025-26 income. The waves: ITR-1 and ITR-2 by 31 July 2026; non-audit business and professional returns (ITR-3/ITR-4) by 31 August 2026; tax-audit cases by 31 October 2026, with the audit report itself due 30 September 2026; transfer-pricing cases by 30 November 2026. A belated return can go in up to 31 December 2026, and a revised return up to 31 March 2027 under the Finance Act 2026 extension (a late fee applies to revisions after 31 December). Beyond that, ITR-U remains open for 48 months — until 31 March 2031 for AY 2026-27. Rather than repeat the details here, see our full walkthrough at /knowledge/itr-filing-guide-ay-2026-27.

GST annual returns

GSTR-9 for FY 2025-26 is due 31 December 2026 and is mandatory if aggregate turnover exceeds ₹2 crore (optional below). GSTR-9C, the self-certified reconciliation statement, applies above ₹5 crore and is filed with or after GSTR-9 — no CA audit certification is required since it became self-certified. Composition taxpayers file annual GSTR-4 by 30 June following the financial year, so the FY 2026-27 return falls due 30 June 2027.

Companies: the AGM chain

Everything for a private limited company hangs off the AGM, which for FY 2025-26 accounts must be held by 30 September 2026 (Section 96 — within six months of the year end; OPCs need no AGM). From there: ADT-1 for auditor appointment within 15 days of the AGM (14 October 2026 if you meet on 30 September); AOC-4 with the financial statements within 30 days (30 October 2026); and MGT-7 or MGT-7A within 60 days (29 November 2026). OPCs file AOC-4 within 180 days of the year end — 27 September 2026. DPT-3, the return of deposits and outstanding loans, is statutorily due 30 June each year; for FY 2025-26 the MCA extended it to 31 July 2026 without additional fee via General Circular 02/2026.

LLPs

LLP Form 11 (annual return) was due 30 May 2026 for FY 2025-26 — within 60 days of the year end — and falls due 30 May 2027 for FY 2026-27. Form 8 (statement of account and solvency) is due 30 October 2026. Since the LLP (Amendment) Rules 2022 took effect on 1 April 2022, late filing no longer costs a flat ₹100 per day: the additional fee is a multiple of the normal filing fee that climbs through delay slabs, with small LLPs paying roughly half the multiplier of other LLPs. A fortnight's slip is modest; a delay running into months multiplies painfully.

DIR-3 KYC: probably nothing to file this year

Under the amended Rule 12A (G.S.R. 943(E), effective 31 March 2026), director KYC is now required once every three financial years, by 30 June of the year following every third FY. Directors who completed KYC for FY 2025-26 next file by 30 June 2028. The obligations that do continue: any change to your mobile, email or address must be updated within 30 days, on payment of the fee prescribed under the Companies (Registration Offices and Fees) Rules, and a missed KYC when it is due still deactivates the DIN with a ₹5,000 reactivation fee.

Month-by-month master calendar (April 2026 to March 2027)

The monthly routine from the section above — the 7th, 10th, 11th, 15th, 20th/22nd and 25th — applies in every month and is not repeated below. This table lists what is extra in each month.

FY 2026-27 obligations spill into the following months too: QRMP Q4 filings on 13, 18 and 22 April 2027, the March 2027 TDS deposit and MSME-1 on 30 April 2027, LLP Form 11 on 30 May 2027, Q4 TDS/TCS returns on 31 May 2027, and composition GSTR-4 on 30 June 2027.

Gujarat and Ahmedabad specifics

Two items on this calendar depend on where you are, and both work in Ahmedabad's favour or at least need local knowledge. First, QRMP grouping: Gujarat sits in Group 1, so quarterly GSTR-3B is due the 22nd of the month after the quarter. Sellers copying due dates from a Delhi or Kolkata checklist (Group 2, the 24th) get two extra days they do not actually have.

Second, professional tax. Gujarat's slab, in force since 1 April 2022, is simple: nil for employees earning up to ₹12,000 per month, and ₹200 per month above that. For businesses inside Ahmedabad city limits, the collecting authority is the Ahmedabad Municipal Corporation. Employers deduct PT through payroll and remit it, with the Form 5 return, within 15 days of the end of each month. Note there are two registrations: PTRC as an employer for staff deductions, and PTEC as an enrolled person — the entity itself, plus directors, partners and practising professionals — which carries an annual payment of up to ₹2,500, generally due by 30 September.

Everything else national still applies with Gujarat-normal thresholds: GST registration at ₹40 lakh for goods and ₹20 lakh for services (our guide at /knowledge/gst-registration-threshold-india covers the fine print, and new applicants can now get registered in 3 working days under Rules 9A/14A).

How we keep clients ahead of this calendar

No business owner should be tracking sixty deadlines on a spreadsheet next to actual work. For our retainership clients in Ahmedabad, this entire calendar runs in the background: books closed monthly, GSTR-1 reconciled before the lock-in, TDS deposited by the 7th, payroll compliances by the 15th, advance tax estimated before each instalment, and the AGM-to-MGT-7 chain diarised from April. The clients who pay zero in late fees are not the lucky ones — they are the ones whose calendar is someone's job.

If FY 2026-27 has already started with a backlog — unfiled GST returns approaching the 3-year bar, a pending DPT-3, or company ROC forms running the ₹100-a-day meter — talk to us before the 31 July DPT-3 date and the 31 August CCFS-2026 window close. A structured catch-up under the amnesty now is always cheaper than the same filings six months later.