GST & Income Tax Due Dates
September 2026
All statutory deadlines for September 2026 — TDS/TCS deposit (Challan 281N), Advance Tax 2nd instalment (Challan 280N), Form 132, GSTR-1, GSTR-3B, EPF/ESIC, Form 141, Tax Audit report (30 Sep), Trust registrations, DIR-3 KYC, and more. Updated and verified.
September 2026 is one of the most deadline-dense months of the year. The 30th September cluster is particularly heavy — the Tax Audit report u/s 44AB (Form 3CA/3CB–3CD) for AY 2026-27, DIR-3 KYC for all DIN holders, Trust / NGO registration renewals (Form 10A/10AB), Trust audit reports (Form 10B/10BB), Form 141, and Form 141 all converge on the same date. The 15th September deadline for the Advance Tax 2nd instalment (45% cumulative of TY 2026-27 liability) also falls this month.
This calendar covers all compliance obligations under the Income Tax Act 2025, the Income Tax Act 1961 (for FY 2025-26 / AY 2026-27 filings), GST law, the Companies Act (ROC), and the EPF and ESI Acts. Where due dates fall on weekends or gazetted holidays, the effective date may be extended — always verify on the relevant portal before filing.
⚡ Key Dates at a Glance — September 2026
Download the Compliance Calendar – September 2026 in PDF for offline reference and team sharing.
📥 Download PDF — September 2026Complete Compliance Calendar — September 2026
| Due Date | Compliance | Act | Form / Return | Applicable To | Period |
|---|---|---|---|---|---|
| 07-09-2026 | Due date for deposit of Tax Collected at Source | IT Act 2025 | Challan 281N | All Tax Collectors | Aug-26 |
| 07-09-2026 | Due date for deposit of Tax Deducted at Source | IT Act 2025 | Challan 281N | All Tax Deductors (non-Govt) | Aug-26 |
| 10-09-2026 | Return for TDS deducted under GST | GST | GSTR-7 | Government Authorities (GST deductors) | Aug-26 |
| 10-09-2026 | Return for details of supplies and tax collected at source | GST | GSTR-8 | E-Commerce Operators | Aug-26 |
| 11-09-2026 | Due date for filing Summary Return of Outward Supplies | GST | GSTR-1 | Taxpayers with Annual Turnover exceeding ₹5 crores | Aug-26 |
| 11-09-2026 | Due date for filing Summary Return of Outward Supplies | GST | GSTR-1 | Taxpayers with Annual Turnover up to ₹5 crores not opted for QRMP Scheme | Aug-26 |
| 13-09-2026 | Return for details of ITC received and distribution | GST | GSTR-6 | Input Service Distributors | Aug-26 |
| 13-09-2026 | Summary Return of Outward & Inward Supplies and tax payable | GST | GSTR-5 | Non-Resident Taxable Persons | Aug-26 |
| 15-09-2026 | Deposit of ESIC Contributions | ESI Act | ESIC Portal | Entities registered with ESIC Authorities | Aug-26 |
| 15-09-2026 | Deposit of Provident Fund Contributions | EPF Act | EPFO Portal | Entities registered with EPFO Authorities | Aug-26 |
| 15-09-2026 | Due date for issue of TDS certificate for TDS on Purchase of Immovable Property, Rent > ₹50,000 p.m., Payments to Contractors / Professionals > ₹50 lakhs, and Purchase of VDA | IT Act 2025 | Form 132 | Any Person — Buyer of Property (consideration > ₹50L), Payer of Rent > ₹50,000 p.m., Payer of Professional / Contract fee > ₹50L, Purchaser of VDA | Jul-26 |
| 15-09-2026 | Due date for deposit of Second Instalment of Advance Tax (Tax Year 2026-27) | IT Act 2025 | Challan 280N | Assessees whose net tax liability after TDS/TCS is expected to exceed ₹10,000 | TY 2026-27 |
| 20-09-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-3B | Taxpayers with Annual Turnover exceeding ₹5 Crores | Aug-26 |
| 20-09-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-3B | Taxpayers with Annual Turnover up to ₹5 Crores not opted for QRMP Scheme | Aug-26 |
| 20-09-2026 | Summary Return of Outward & Inward Supplies and tax payable | GST | GSTR-5A | OIDAR Service Providers | Aug-26 |
| 30-09-2026 | Due date for filing Challan-cum-statement for TDS u/s 393(1) — Purchase of Immovable Property, Rent > ₹50,000 p.m., Payments to Contractors / Professionals > ₹50 lakhs, and Purchase of VDA | IT Act 2025 | Form 141 | Any Person — Buyer of Property (consideration > ₹50L), Payer of Rent > ₹50,000 p.m., Payer of Professional / Contract fee > ₹50L, Purchaser of VDA | Aug-26 |
| 30-09-2026 | ⚠ Due date for furnishing of Tax Audit Report u/s 44AB | IT Act 1961 | Form 3CA / 3CB – 3CD | All corporate and non-corporate entities covered u/s 44AB | AY 2026-27 (FY 2025-26) |
| 30-09-2026 | Due date for filing KYC for DIN Holders | ROC | Form DIR-3 | All DIN Holders | FY 2025-26 |
| 30-09-2026 | Due date for Registration / Renewal of 12A & 80G exemptions | IT Act 1961 | Form 10A / 10AB | Trusts / NGOs claiming exemption u/s 12A or 80G | FY 2025-26 |
| 30-09-2026 | Due date of filing Audit Report in case of Trust / NGO | IT Act 1961 | Form 10B / 10BB | Trusts / NGOs | FY 2025-26 |
IT Act 1961 vs IT Act 2025 — September 2026 note: The Tax Audit report (Form 3CA/3CB–3CD), Trust registrations (Form 10A/10AB), Trust audit reports (Form 10B/10BB), and DIR-3 KYC — all due 30th September — are governed by the Income Tax Act 1961 and the Companies Act respectively, as they pertain to FY 2025-26 / AY 2026-27. TDS/TCS deposits and Form 132 are under the Income Tax Act 2025 (April 2026 onwards). The Advance Tax 2nd instalment (45% cumulative) uses the new Challan 280N.
What’s Due in September 2026 — A Closer Look
Income Tax TDS & TCS Deposit — 7th September 2026
All tax deductors and collectors must deposit TDS/TCS for August 2026 deductions by 7th September 2026 using Challan 281N. Government deductors paying through book entry must deposit on the same day as deduction.
GST GSTR-7 & GSTR-8 — 10th September 2026
Government authorities that deduct TDS under GST must file GSTR-7 for August 2026 by 10th September. E-commerce operators must file GSTR-8 for August 2026 by the same date.
GST GSTR-1 — 11th September 2026
Monthly filers (turnover >₹5 crore, or smaller taxpayers not on QRMP) must file GSTR-1 for August 2026 by 11th September 2026. Accuracy here is critical — Table 3.2 of GSTR-3B is auto-populated from GSTR-1 and cannot be edited once filed.
GST GSTR-6 & GSTR-5 — 13th September 2026
Input Service Distributors must file GSTR-6 for August 2026 by 13th September. Non-Resident Taxable Persons must file GSTR-5 for August 2026 by the same date.
EPF / ESIC Contributions — 15th September 2026
EPF and ESIC contributions for August 2026 must be deposited by 15th September 2026 on their respective portals. Delayed deposits attract interest and affect the establishment’s compliance record.
Income Tax Form 132 — TDS Certificate — 15th September 2026
Form 132 for July 2026 deductions — covering TDS on immovable property, rent >₹50,000 p.m., contractor/professional payments >₹50 lakhs, and VDA purchases — must be issued to deductees by 15th September 2026.
Income Tax Advance Tax 2nd Instalment — 15th September 2026
The second instalment of Advance Tax for Tax Year 2026-27 is due on 15th September 2026. The cumulative payment by this date must be at least 45% of the estimated annual tax liability (net of TDS/TCS). Taxpayers who paid 15% in June must top up to reach 45% cumulatively. Use Challan 280N on the income tax e-filing portal. Short payment or non-payment attracts interest under Sections 403–410 of the Income Tax Act 2025.
GST GSTR-3B & GSTR-5A — 20th September 2026
Monthly GSTR-3B for August 2026 is due on 20th September 2026 for all monthly filers. GST liability is finalised, ITC is claimed, and tax payment is made in this return. GSTR-5A for OIDAR service providers is also due on 20th September.
Income Tax Form 141 — 30th September 2026
Form 141 — the challan-cum-statement for TDS u/s 393(1) on immovable property, rent, contractor/professional payments, and VDA purchases — must be filed within 30 days of the end of August 2026, i.e., by 30th September 2026.
Income Tax Tax Audit Report u/s 44AB — 30th September 2026 ⚠
All corporate and non-corporate entities covered under Section 44AB of the Income Tax Act 1961 must furnish their Tax Audit Report for AY 2026-27 (FY 2025-26) by 30th September 2026. The applicable forms are Form 3CA (for entities already required to get accounts audited under any other law) or Form 3CB (for others), accompanied by Form 3CD (the statement of particulars). The report must be filed by the Chartered Accountant on the IT e-filing portal, followed by acceptance by the taxpayer. Missing this deadline shifts the ITR filing deadline for audit assessees as well.
ROC DIR-3 KYC — 30th September 2026
All individuals holding a Director Identification Number (DIN) must complete their annual KYC by filing Form DIR-3 (web-based) on the MCA portal by 30th September 2026. DINs not updated by this date are marked as “Deactivated” by the ROC — reactivation requires filing DIR-3 KYC along with a ₹5,000 penalty. This applies to all DIN holders regardless of whether they are currently active directors.
Income Tax Trust / NGO Filings — 30th September 2026
Three critical deadlines converge for trusts and NGOs on 30th September 2026:
- Form 10A / 10AB — Registration or renewal of exemption u/s 12A and 80G for FY 2025-26. Failure to renew results in loss of tax-exempt status for the trust.
- Form 10B — Audit report for trusts/NGOs u/s 12A (where total income without exemption exceeds ₹5 crore, or having foreign contribution or foreign assets). Filed by a Chartered Accountant.
- Form 10BB — Audit report for trusts/NGOs claiming exemption under sections other than 12A (such as educational or medical institutions u/s 10(23C)). Filed by a Chartered Accountant.
All three are governed by the Income Tax Act 1961 as they pertain to FY 2025-26.
Frequently Asked Questions — September 2026 Compliance
🔗 Official Compliance Portals
Download the Compliance Calendar – September 2026 as a PDF for your records, client sharing, or office notice board.
📥 Download PDF — September 2026⚠ Always cross-check compliance dates and requirements from official portals before filing. Due dates may be extended by government notification. This calendar is compiled in good faith for informational purposes and does not constitute legal or professional advice. TaxRoutine is not liable for any penalties arising from reliance on this calendar without verification.