Gondley Consulting
Compliance calendar for CA firms, October 2026 to March 2027: the dates to remind clients about
Ayush Gondley · 12 October 2026 · 6 min read
Six months, a handful of dates, and the same reminders every year.
Key takeaways
- This year the tax audit report for AY 2026-27 is due by 21 October 2026 and the return for audit cases by 21 November 2026, after CBDT Circular No. 07/2026 extended both.
- Every month: TDS and TCS deposits by the 7th, GSTR-1 by the 11th and GSTR-3B by the 20th for monthly GST filers. The TDS statement for July to September is due by 31 October, and for October to December by 31 January.
- Advance tax: at least 75% by 15 December 2026 and 100% by 15 March 2027. GSTR-9, and GSTR-9C above ₹5 crore turnover, for 2025-26 by 31 December 2026.
- Set your own cut-off before each date, and send the client a short message before that cut-off. The requests and follow-ups can run by themselves; the work and the judgment stay with your team.
From October to March, a CA firm's year is a run of dates: the audit and its return, quarterly TDS statements, advance tax, the GST annual return and the ROC filings after the AGM. The dates are known months ahead. What makes them hard is collecting the documents from every client in time, and that is what a reminder calendar is for.
What changed this year
On 28 September 2026, CBDT Circular No. 07/2026 extended the due date of the return for AY 2026-27 (previous year 2025-26), for the persons in serial number 2 of the table in Explanation 2 to section 139(1) of the Income-tax Act, 1961, from 31 October 2026 to 21 November 2026. As a result, the date for the tax audit report for AY 2026-27 moved to 21 October 2026.1
The Income-tax Act, 2025 applies from 1 April 2026, so TDS for tax year 2026-27 is reported on new forms. For example, the quarterly statement for payments other than salary is Form No. 140, which replaces Form No. 26Q.2
The calendar, October 2026 to March 2027
| Date | What | Which clients |
|---|---|---|
| 21 Oct 2026 | Tax audit report, AY 2026-27 | Clients who need a tax audit1 |
| 30 Oct 2026 | LLP Form 8, Statement of Account and Solvency | LLPs7 |
| 30 Oct 2026 | Financial statements to the ROC (within 30 days of the AGM) | Companies whose AGM was on 30 September6 |
| 31 Oct 2026 | TDS statement for July to September | Clients who deduct TDS2 |
| 21 Nov 2026 | Income tax return, AY 2026-27 | Audit cases covered by the circular1 |
| 29 Nov 2026 | Annual return to the ROC (within 60 days of the AGM) | Companies whose AGM was on 30 September6 |
| 15 Dec 2026 | Advance tax, at least 75% | Clients who pay advance tax4 |
| 31 Dec 2026 | GSTR-9 for 2025-26, and GSTR-9C if turnover exceeded ₹5 crore | GST clients who file the annual return5 |
| 31 Jan 2027 | TDS statement for October to December | Clients who deduct TDS2 |
| 15 Mar 2027 | Advance tax, 100% | Clients who pay advance tax4 |
And every month
- By the 7th: TDS and TCS deducted or collected in the previous month are deposited. For March, non-government deductors have until 30 April.3
- By the 11th and the 20th: GSTR-1 and GSTR-3B for monthly GST filers. QRMP filers have their own dates after each quarter, set out in our GST reminder templates.
Remind clients before your cut-off, not before the due date
Our recommendation: for each date, choose your own cut-off for the client's documents, a week or more ahead for the larger filings, and time every message to that cut-off. The due date is for your team's work, not for chasing. It is the same approach as the GST cycle, applied to the whole half-year.
Messages you can copy
Replace the words in brackets. Write them in English or Hindi, whichever your clients use.
Advance tax · around 1 December, to clients who pay advance tax
Namaste [Name] ji, this is [Firm]. The next advance tax instalment is due by 15 December, when at least 75% of the year's advance tax should be paid. Please share your income details from April to November by [cut-off date] so we can work out the amount. Thank you.
TDS details · in the last week of each month, to clients who deduct TDS
Namaste [Name] ji, please share the payments made this month on which TDS was deducted (bills, salary and rent) by [cut-off date]. The TDS has to be deposited by the 7th of next month. If there were none, just reply "none".
After the AGM · the day after, to company clients
Namaste [Name] ji, thank you for confirming that the AGM was held on [date]. The financial statements are due with the ROC by [AGM date + 30 days] and the annual return by [AGM date + 60 days]. Please send [list of documents] by [cut-off date].
GST annual return · in the first week of November, to clients who file GSTR-9
Namaste [Name] ji, the GST annual return for 2025-26 (GSTR-9[ and GSTR-9C]) is due by 31 December. Please send [your books for 2025-26 / the list we shared] by [cut-off date] so we can reconcile them with the returns filed during the year.
Filed confirmation · the day each filing is done
Namaste [Name] ji, your [filing] for [period] was filed on [date]. The acknowledgement is attached. The next date for you is [date] for [what]. Thank you.
The filed confirmation is also the best place to mention the next date, so each message sets up the next one.
What can run by itself
- A calendar per client, built from what each client files: audit or not, TDS or not, GST monthly or quarterly, company or LLP.
- The request before each cut-off, with that client's own list of documents.
- Follow-ups that go only to clients whose documents are still missing, and stop once everything is in.
- The filed confirmation, with the acknowledgement and the next date.
- A weekly list for your team of which clients are ready for each filing and which are still pending.
What stays with your team
- The work itself. The audit, the computations and the returns.
- Checking each date when an extension is notified, and changing the calendar once.
- Clients who are always late. Deciding what to do, and having that conversation.
Count it first
For the October dates, count how many reminder messages and calls your team sends, and how many clients send documents after your cut-off. It shows how much time the chasing takes, and gives you a number to compare once the reminders run by themselves. When the filing is done and the bill goes out, our fee reminder templates cover the follow-up for payment. More of what we set up for CA firms is on our page for CA practices.
Questions CAs ask
What is the due date for the tax audit report for AY 2026-27?
21 October 2026. CBDT Circular No. 07/2026 extended the return due date for the persons in serial number 2 of the table in Explanation 2 to section 139(1) to 21 November 2026, and the audit report date moved to 21 October 2026 as a result.
When are TDS statements due for tax year 2026-27?
31 July, 31 October, 31 January and 31 May for the four quarters. For payments other than salary, the statement is Form No. 140, which replaces Form No. 26Q.
When are the remaining advance tax instalments due?
At least 75% of the year's advance tax by 15 December, and 100% by 15 March.
When is GSTR-9 for 2025-26 due?
By 31 December 2026, together with GSTR-9C for taxpayers whose aggregate turnover exceeded ₹5 crore.
Sources
- Central Board of Direct Taxes, Circular No. 07/2026 (PDF), 28 September 2026.
- Income Tax Department, FAQs on Form No. 140 (earlier Form No. 26Q) (PDF).
- Income-tax Rules, 2026, Rule 218.
- Income Tax Department, What are the due dates for payment of advance tax?
- Central Board of Indirect Taxes and Customs, CGST Rules, 2017, Rule 80.
- Ministry of Corporate Affairs, Companies Act, 2013 (PDF), sections 92(4) and 137(1).
- Ministry of Corporate Affairs, Instruction kit for LLP Form No. 8 (PDF).
About the author
Ayush Gondley founded Gondley Consulting, which builds automation for CA practices in India: client documents before deadlines, compliance calendars, fee reminders and onboarding. Before that he was a marine engineer at Maersk, keeping complex systems running at sea. He is based in Indore. Gondley Consulting on LinkedIn
