January 2026 Compliance Calendar
08-01-2026
Income Tax & TDS / TCS
| Due Date | Compliance |
|---|---|
| 07 Jan 2026 | Deposit TDS/TCS for Dec 2025 & quarterly TDS (if permitted quarterly). |
| 15 Jan 2026 | Quarterly TCS Return (Form 27EQ) for Q3 (Oct–Dec 2025). |
| 15 Jan 2026 | Issue TDS certificates (Form 16B/16C/16D). |
| 31 Jan 2026 | Quarterly TDS Returns (Forms 24Q/26Q/27Q) for Q3. |
📊 GST Compliance
| Due Date | GST Return / Compliance |
|---|---|
| 10 Jan 2026 | GSTR-8 (e-commerce statement) for Dec 2025. |
| 10 Jan 2026 | GSTR-7 (GST TDS return) for Dec 2025. |
| 11 Jan 2026 | GSTR-1 (monthly outward supplies) for Dec 2025. |
| 13 Jan 2026 | GSTR-1 QRMP (quarterly). |
| 13 Jan 2026 | GSTR-5 (non-resident monthly return). |
| 13 Jan 2026 | GSTR-6 (Input Service Distributor) for Dec 2025. |
| 18 Jan 2026 | CMP-08 for composition taxpayers (quarterly). |
| 20 Jan 2026 | GSTR-5A (OIDAR) for Dec 2025. |
| 22 / 24 Jan 2026 | GSTR-3B (QRMP quarterly). Due 22nd for Group-1 states & 24th for Group-2. |
🏢 Companies Act / ROC Filings
| Due Date | Compliance |
|---|---|
| 14 Jan 2026 | ADT-1 (Intimation of Auditor appointment) where applicable. |
| 31 Jan 2026 | MGT-7 / MGT-7A (Annual Return) and AOC-4 (Financials) for FY 2024-25 — extended relief with no extra fees. |
👷♂️ PF / ESI / Labour Compliance
| Due Date | Compliance |
|---|---|
| 15 Jan 2026 | EPF & ESI contributions & returns for Dec 2025. |
Other Notes
- FEMA / RBI Reporting: Form ECB-2 for ECB reporting due by early January (around 7–9 Jan).
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