October 2026 Tax & Compliance Due Dates: Q2 TDS Returns, GST & Audit Filings
Updated: Sep 28
October 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.
Update — 28 September 2026: CBDT changed the specified ordinary AY 2026–27 tax-audit report deadline from 30 September to 21 October 2026 and the related audited return deadline from 31 October to 21 November 2026. Form 3CEB and Q2 TDS remain on separate timelines. Official Income Tax Department announcement.
📅 All October 2026 Compliance Deadlines
7th October 2026 — TDS/TCS deposit: Deposit TDS deducted in September 2026 under all applicable sections.
11th October 2026 — GSTR-1 (Monthly filers): File outward supply return for September 2026.
13th October 2026 — GSTR-1 IFF (QRMP): Optional IFF for QRMP taxpayers for September 2026 invoices.
13th October 2026 — GSTR-1 (Quarterly filers — Q2): QRMP taxpayers file GSTR-1 for Q2 (July–September 2026).
20th October 2026 — GSTR-3B (Monthly filers): Summary return and GST payment for September 2026.
22nd October 2026 — GSTR-3B (QRMP — Category I): Q2 GST payment for QRMP taxpayers in Category I states.
24th October 2026 — GSTR-3B (QRMP — Category II): Q2 GST payment for QRMP taxpayers in Category II states.
21 November 2026 — ITR filing for the specified ordinary audit category: CBDT changed this AY 2026–27 return due date from 31 October to 21 November 2026. Section 92E transfer-pricing returns generally remain due 30 November 2026; Form 3CEB is a separate report due 31 October 2026.
31st October 2026 — Form 3CEB — Transfer Pricing Report: File Form 3CEB (accountant's report on international transactions) for FY 2025-26.
31st October 2026 — TDS Return — Form 24Q/26Q/27Q (Q2): File quarterly TDS returns for Q2 FY 2026-27 (July–September 2026).
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.
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