January 2026 Compliance Calendar

13-04-2026

7th January 2026

• TDS/TCS Payment (Dec 2025)
  • Deposit TDS/TCS deducted/collected in December 2025

---

10th January 2026

• GSTR-7
  • Return for TDS under GST (Dec 2025)
• GSTR-8
  • Return for e-commerce operators (Dec 2025)

---

11th January 2026

• GSTR-1 (Monthly)
  • Outward supplies return for Dec 2025 (for monthly filers)

---

13th January 2026

• GSTR-6
  • Input Service Distributor return (Dec 2025)

---

15th January 2026

• Advance Tax (3rd Installment for FY 2025–26)
  • 75% of total tax liability to be paid

---

20th January 2026

• GSTR-3B (Monthly)
  • Summary return for Dec 2025

---

25th January 2026

• PMT-06
  • GST payment for QRMP taxpayers (Dec 2025)

---

30th January 2026

• TDS Return (Form 26Q, 24Q, etc.) – Q3 FY 2025–26
• TCS Return (Form 27EQ) – Q3 FY 2025–26

---

31st January 2026

• Income Tax Return (ITR) – Belated/Revised
  • For AY 2025–26 (if not filed earlier)
• Form 15G/15H Submission (Quarterly)
• Statement of Financial Transactions (if applicable)