December 2026 Tax & Compliance Due Dates: GSTR-9, Advance Tax & Year-End
- shubhamtulsian05
- Jun 14
- 2 min read
December 2026 brings a fresh set of compliance obligations for businesses and individuals across India. This complete calendar covers every GST, TDS, advance tax, and statutory filing deadline you need to track for the month. Share this with your finance team and accounts department.
📅 All December 2026 Compliance Deadlines
7th December 2026 — TDS/TCS deposit: Deposit TDS deducted in November 2026.
11th December 2026 — GSTR-1 (Monthly filers): File outward supply return for November 2026.
13th December 2026 — GSTR-1 IFF (QRMP): Optional IFF for QRMP taxpayers for November 2026 invoices.
15th December 2026 — Q3 Advance Tax Instalment: Third advance tax instalment — cumulative 75% of estimated annual tax liability due by this date. A critical payment for businesses and high-income individuals.
20th December 2026 — GSTR-3B (Monthly filers): Summary return and GST payment for November 2026.
22nd December 2026 — GSTR-3B (QRMP — Category I): QRMP taxpayers in Category I states.
24th December 2026 — GSTR-3B (QRMP — Category II): QRMP taxpayers in Category II states.
31st December 2026 — GSTR-9 Annual Return: Last date to file GSTR-9 for FY 2025-26. Mandatory for all GST-registered businesses with aggregate turnover above ₹2 crore. GSTR-9C reconciliation statement also due for those above ₹5 crore.
31st December 2026 — Belated ITR — AY 2026-27: Last date to file a belated income tax return for FY 2025-26 if the July 31 / October 31 deadline was missed. Late fee of ₹5,000 (₹1,000 for income below ₹5 lakh) applies.
Penalties for Missing Deadlines
GST late fee: ₹200 per day (₹100 CGST + ₹100 SGST) per return, maximum ₹10,000. Plus 18% interest on tax due.
TDS interest: 1% per month for late deduction; 1.5% per month for late deposit after deduction.
Advance tax interest: 1% per month under Sections 234B and 234C on shortfall.
How PGT & Associates Can Help
PGT & Associates manages end-to-end monthly compliance for businesses in Ahmedabad — GST returns, TDS, advance tax, and annual filings. Call +91-87994-99189 or email info@pgtandassociates.com to discuss a compliance package.
Comments