What is the due date for GSTR-3B?

For monthly filers, GSTR-3B is generally due by the 20th of the following month. Businesses under the QRMP scheme file quarterly, with the due date falling on the 22nd or 24th of the month after the quarter depending on the state.

When is TDS deposited and when are TDS returns filed?

TDS deducted is generally deposited by the 7th of the following month (with March deposits by 30 April). TDS returns are filed quarterly — broadly by 31 July, 31 October, 31 January and 31 May for the four quarters.

What is the GST registration threshold?

Broadly, GST registration is required when turnover exceeds Rs. 40 lakh for goods or Rs. 20 lakh for services (lower limits apply in special-category states). Certain businesses must register regardless of turnover.

What happens if I miss a GST or TDS deadline?

Late filing attracts late fees and interest, and persistent delays can affect your input tax credit and invite notices. Tracking dates or outsourcing to a bookkeeper avoids these avoidable costs.

Bookkeeping

GST & TDS Compliance Calendar 2026: Key Dates Every Delhi Business Must Track

By CA Anuj Negi, ACAUpdated May 20266 min read

GST and TDS compliance calendar 2026 — key GSTR-1, GSTR-3B and TDS due dates for Delhi NCR businesses

In short

Most businesses repeat the same monthly and quarterly filings: GSTR-1 (sales) around the 11th, GSTR-3B (summary & tax) around the 20th for monthly filers, TDS deposit by the 7th of the next month, and quarterly TDS returns by 31 July, 31 Oct, 31 Jan and 31 May. Companies also track advance tax (Jun/Sep/Dec/Mar) and annual ROC and GST returns. Miss them and you pay late fees, interest and risk losing input tax credit.

Compliance isn't hard — it's just relentless. The same dates come around every month, and a single missed filing can mean late fees and lost input credit. Use this calendar as a working reference for 2026.

Monthly GST filings

Return	What it covers	Typical due date
GSTR-1	Outward supplies (sales)	11th of the next month (monthly filers)
GSTR-3B	Summary return & tax payment	20th of the next month (monthly filers)
QRMP (GSTR-3B)	Quarterly small taxpayers	22nd / 24th after the quarter (state-wise)
CMP-08	Composition scheme payment	18th after the quarter

Under the QRMP scheme, smaller taxpayers file GSTR-1 and GSTR-3B quarterly while paying tax monthly — useful for reducing filing frequency.

TDS deadlines

Activity	Typical due date
Deposit of TDS deducted	7th of the following month (March: by 30 April)
TDS return — Q1 (Apr–Jun)	31 July
TDS return — Q2 (Jul–Sep)	31 October
TDS return — Q3 (Oct–Dec)	31 January
TDS return — Q4 (Jan–Mar)	31 May

Income-tax & advance tax (companies)

Activity	Typical due date
Advance tax — 1st instalment	15 June
Advance tax — 2nd instalment	15 September
Advance tax — 3rd instalment	15 December
Advance tax — 4th instalment	15 March

For income-tax return due dates, see our ITR AY 2026-27 deadlines guide.

Annual filings to remember

GSTR-9 / 9C — annual GST return / reconciliation (typically by 31 December of the next FY, where applicable)
ROC filings — AOC-4 and MGT-7 after the AGM; director KYC (DIR-3) by 30 September
Income-tax return — per AY 2026-27 due dates
PF / ESI — monthly payments by the 15th

How to never miss a date

Maintain a single compliance calendar with reminders a few days ahead
Reconcile your books monthly so filings are quick and accurate
Outsource to a bookkeeper who tracks and files for you

Our Saket team manages the full GST/TDS calendar as part of bookkeeping for Delhi NCR businesses, so nothing slips.

Note: due dates can shift via government notifications, vary under QRMP/state rules, and depend on your registrations. Treat this as a general guide and confirm specifics for your business.

How Startup Advisory Can Help

Startup Advisory is a CA-led firm in Saket, New Delhi that keeps businesses across Delhi NCR ahead of every GST and TDS deadline in the calendar. Instead of chasing dates, hand the whole compliance calendar to us:

Managed GST and TDS return filing — GSTR-1, GSTR-3B, TDS challans and returns, all on time, as part of our bookkeeping service.
Proactive reminders and reconciliation so you never pay a late fee or interest.
GST advisory for notices, ITC issues and complex transactions.
A named expert who owns your compliance calendar.

Call 9311972982 or book a free consultation and stop tracking due dates yourself.

Frequently Asked Questions

For monthly filers, generally the 20th of the following month. QRMP (quarterly) filers have due dates on the 22nd or 24th after the quarter, depending on the state.

TDS is generally deposited by the 7th of the next month (March by 30 April). Returns are filed quarterly — broadly 31 July, 31 October, 31 January and 31 May.

Broadly, Rs. 40 lakh turnover for goods or Rs. 20 lakh for services (lower in special-category states). Some businesses must register regardless of turnover.

You face late fees and interest, and repeated delays can affect input tax credit and invite notices. Tracking dates or outsourcing avoids these costs.

For monthly filers, GSTR-1 (outward supplies) is due by the 11th of the following month. QRMP taxpayers file GSTR-1 quarterly by the 13th of the month after the quarter, and can optionally upload B2B invoices monthly through the IFF.

The Quarterly Return Monthly Payment scheme is available to taxpayers with turnover up to Rs. 5 crore. They file GSTR-1 and GSTR-3B quarterly while paying tax monthly via challan, which reduces the filing burden for smaller businesses.

Late filing of GSTR-3B or GSTR-1 attracts a late fee of around Rs. 50 per day (Rs. 20 per day for nil returns), subject to caps based on turnover, plus interest at 18% per annum on any unpaid tax.

The annual return GSTR-9 is generally due by 31 December of the following financial year. GSTR-9C, the self-certified reconciliation statement, applies to taxpayers whose turnover exceeds Rs. 5 crore.

Common rates include 10% on professional or technical fees (194J), 1% or 2% on contractor payments (194C), 10% on rent of land or building (194I), and 0.1% on purchase of goods above the threshold (194Q). The correct rate depends on the nature of the payment.

TDS is tax deducted by the payer from a payment such as salary, rent or fees. TCS is tax collected by a seller on certain sales, for example scrap or high-value goods. Both are deposited with the government and credited to the other party.

Tax is paid along with GSTR-3B. If you pay late, interest accrues at 18% per annum on the unpaid tax, and 24% per annum can apply on wrongly claimed or excess input tax credit, so paying on time matters.

A company files AOC-4 (financial statements) within 30 days of its AGM and MGT-7 (annual return) within 60 days of the AGM, while director KYC (DIR-3 KYC) is due by 30 September each year.

Yes. Composition dealers pay tax quarterly through CMP-08 by the 18th after each quarter and file the annual return GSTR-4 by 30 June of the following financial year, instead of the monthly GSTR-1 and GSTR-3B.

About the author: CA Anuj Negi, ACA

Chartered Accountant, Startup Advisory — Saket, New Delhi

CA Anuj Negi is an Associate Chartered Accountant (ACA) at Startup Advisory who focuses on accounting, bookkeeping and ongoing tax compliance — cloud bookkeeping, GST and TDS, income-tax audit and compliance for Delhi NCR businesses.

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