October 2026 is a busy compliance month – the September GST and TDS cycle, quarter-end returns, the extended tax audit deadline and post-AGM ROC filings all fall due together. This Compliance Calendar for October 2026 by Arpan Bohra & Co., Chartered Accountants, Hyderabad lists the key GST, TDS, income tax, ROC, LLP and payroll due dates in one place, so you can plan ahead and avoid late fees and penalties.
Compliance Due Dates at a Glance – October 2026
| Due Date | Compliance | Period / Notes |
|---|---|---|
| 7 Oct | TDS / TCS deposit | Tax deducted / collected in September 2026 |
| 10 Oct | Professional Tax | Monthly payment for September 2026 (Telangana) |
| 11 Oct | GSTR-1 | September 2026 (monthly filers) |
| 13 Oct | GSTR-1 (QRMP) | July–September 2026 (quarterly filers) |
| 15 Oct | ADT-1, PF & ESI | Auditor appointment (within 15 days of AGM); payroll contributions for September 2026 |
| 18 Oct | CMP-08 | July–September 2026 (composition taxpayers) |
| 20 Oct | GSTR-3B | September 2026 (monthly filers) |
| 21 Oct | Tax Audit Report | FY 2025-26 – extended due date (other than transfer pricing cases) |
| 22 / 24 Oct | GSTR-3B (QRMP) | July–September 2026 – 22 Oct for Telangana, AP & other Category X States; 24 Oct for others |
| 30 Oct | AOC-4, LLP Form 8 | Within 30 days of AGM; Statement of Account & Solvency for FY 2025-26 |
| 31 Oct | TDS / TCS Returns, MSME-1 | Q2 FY 2026-27 (Forms 138, 140, 144 & 143); MSME-1 for April–September 2026 |
GST Due Dates – October 2026
- GSTR-1: 11 October for monthly filers; 13 October for QRMP taxpayers (July–September quarter).
- GSTR-3B: 20 October for monthly filers; 22 October (Telangana, Andhra Pradesh and other Category X States) or 24 October (other States) for QRMP taxpayers.
- CMP-08: 18 October for composition taxpayers for the July–September 2026 quarter.
TDS, TCS & Income Tax Due Dates
- TDS / TCS deposit: 7 October for tax deducted or collected in September 2026.
- Quarterly TDS / TCS returns: 31 October for Q2 (July–September 2026). From FY 2026-27, returns are filed in the new forms under the Income-tax Act, 2025 – Form 138 (salary, earlier 24Q), Form 140 (non-salary, earlier 26Q), Form 144 (non-residents, earlier 27Q) and Form 143 (TCS, earlier 27EQ).
- Tax Audit Report: Extended to 21 October 2026 for FY 2025-26 (AY 2026-27) vide CBDT Circular No. 07/2026 dated 28 September 2026. The ITR due date for audit cases is correspondingly extended to 21 November 2026. Transfer pricing cases are not covered – their audit report and Form 3CEB remain due on 31 October 2026.
ROC / MCA & LLP Filings
- ADT-1: Within 15 days of the AGM – 15 October for an AGM held on 30 September 2026.
- AOC-4: Within 30 days of the AGM – 30 October for an AGM held on 30 September 2026.
- LLP Form 8: 30 October 2026 for FY 2025-26.
- MSME-1: 31 October 2026 for the half-year April–September 2026.
Payroll Compliances
Professional Tax for September 2026 is payable by 10 October (Telangana), and PF and ESI contributions by 15 October 2026.
Annual Filings Ahead
MGT-7 / MGT-7A (Annual Return) is due within 60 days of the AGM – 29 November 2026 for an AGM held on 30 September 2026.
Frequently Asked Questions
Q: What are the key GST due dates in October 2026?
GSTR-1 – 11 October, GSTR-3B – 20 October, and CMP-08 for composition taxpayers – 18 October 2026.
Q: What is the tax audit due date for AY 2026-27?
21 October 2026, as extended by CBDT. The ITR for audit cases is due on 21 November 2026.
Q: What is the AOC-4 due date?
Within 30 days of the AGM – 30 October 2026 for a company whose AGM was held on 30 September 2026.
Q: What is the MGT-7 due date?
Within 60 days of the AGM – 29 November 2026 for a September AGM.
Need Help With Your Compliances?
Arpan Bohra & Co., Chartered Accountants, Himayat Nagar, Hyderabad, handles GST, income tax, TDS, ROC and LLP compliances for businesses. Call +91 90105 58981 or email office@arpanbohra.co.in.
Disclaimer: Statutory due dates can be revised by CBDT, CBIC and MCA notifications. Please confirm the current due date before filing.