Your October 2026 Compliance Calendar: Key Dates for Finance Teams

By Team SCORE

October is one of the busiest compliance months of the year. GST returns, TDS and TCS statements, payroll deposits and post-AGM ROC filings all fall due within a few weeks. This year there is also a late change: on 28 September, the CBDT extended the tax audit deadline, which moves a major filing into the middle of the month.

Here is what your finance team needs to track.

Key Dates at a Glance

*ADT-1 is due within 15 days of an auditor’s appointment or reappointment. AOC-4 is due within 30 days of the AGM. The dates shown assume the AGM was held on 30 September 2026. If your AGM was earlier, your dates will be earlier too. Confirm the due date on the MCA portal before filing.

What’s Changed This Month

The tax audit deadline has been extended. The CBDT has moved the tax audit report deadline for covered AY 2026-27 cases from 30 September to 21 October 2026. The income tax return deadline for these cases has moved from 31 October to 21 November 2026. The extension applies only to taxpayers whose accounts must be audited, so confirm that your business is covered. Until the formal notification clarifies the position on interest, it is safer to pay any self-assessment tax on the original schedule.

TDS and TCS statements are in new forms. Q2 (July–September) is the first full quarter many businesses will file on the forms introduced under the Income-tax Act 2025:

• Form 24Q is now Form 138 (salary)
• Form 26Q is now Form 140 (non-salary payments to residents)
• Form 27Q is now Form 144 (payments to non-residents)
• Form 27EQ is now Form 143 (TCS)

The TCS statement has also moved to the same quarterly calendar as TDS statements, so the Q2 statement is due on 31 October rather than 15 October. Check that your accounting software, challans and deductee records are mapped to the new forms before filing.

Three Things to Watch

1. Don’t leave the audit report until the last day. GSTR-3B is due on 20 October, the day before the extended tax audit deadline. Finishing the audit early keeps both filings from landing at the same time.

2. There is no advance tax instalment in October. The next instalment is due on 15 December 2026, when cumulative payments should generally reach 75% of your estimated tax liability. Use your half-year numbers to revise the estimate now.

3. Post-AGM filings are easy to miss. ADT-1 and AOC-4 follow the AGM closely, and the annual return (MGT-7/MGT-7A) is due within 60 days of the AGM, which usually falls in November. If your company has CSR obligations under Section 135, review your CSR disclosures in the Board’s report and any applicable CSR filings, including unspent amounts and ongoing projects, while preparing your annual filings.

Plan October in Three Weeks

These are suggested planning steps, not statutory deadlines.

• Week 1 (1–10 Oct): Deposit September TDS/TCS, reconcile GST data against GSTR-2B, and finalise the tax audit schedules.
• Week 2 (11–21 Oct): File GSTR-1, deposit PF/ESI, file ADT-1 where applicable, file GSTR-3B, and make sure the tax audit report is furnished by 21 October.
• Week 3 (22–31 Oct): File QRMP returns where applicable, file AOC-4, then file the Q2 TDS and TCS statements. Start preparing MGT-7/MGT-7A.

How SCORE Can Help

Every business has a different set of obligations, depending on its turnover, registration type, state and corporate structure. SCORE supports finance teams across taxation, audit, ROC compliance and CSR advisory, so deadlines are met and filings are accurate. Reach out to the SCORE team to review your October compliance plan.

Due dates are based on notifications available as of 29 September 2026 and depend on the taxpayer’s category, state/UT, filing form and any further government extensions.