Income Tax and GST Due Dates in India
Indian tax compliance now centres on the Income-tax Act, 2025 for tax years beginning on or after April 1, 2026, together with the GST laws for most supplies of goods and services. The old service tax calendar and most former sales tax or VAT compliance shown in older tax calendars should not be used for current filings.
Service Tax, Sales Tax and Central Excise: What Changed?
GST was introduced from July 1, 2017. According to the Central Board of Indirect Taxes and Customs (CBIC), GST subsumed service tax, central sales tax, State VAT and several central excise and additional excise duties in relation to supplies covered by GST. Current businesses should therefore generally follow the GST return and payment framework rather than the old service tax calendar.
GST did not abolish every levy previously described as excise or every State tax in every circumstance. Certain products and transactions remain outside the ordinary GST framework or may continue to attract other levies. Taxpayers dealing in such sectors should check the specific law applicable to their goods or activities.
Advance Tax Due Dates
Advance tax is tax paid during the tax year instead of waiting until return filing. The Income Tax Department states that the standard instalment pattern continues under the Income-tax Act, 2025. For taxpayers to whom the regular instalment schedule applies:
| Due date | Cumulative advance tax generally payable |
|---|---|
| On or before June 15 | At least 15% of advance tax liability. |
| On or before September 15 | At least 45% of advance tax liability, reduced by earlier advance tax paid. |
| On or before December 15 | At least 75% of advance tax liability, reduced by earlier instalments. |
| On or before March 15 | 100% of advance tax liability, reduced by earlier instalments. |
For eligible taxpayers using the specified presumptive taxation scheme, the Income Tax Department states that the entire advance tax liability is payable in a single instalment on or before March 15, subject to the applicable statutory conditions.
See the Income Tax Department tax payment FAQs for current guidance.
TDS Payment and Quarterly Statement Due Dates
Tax Deducted at Source (TDS) is a collection mechanism under which the person responsible for specified payments deducts tax and deposits it with the Central Government. From April 1, 2026, current TDS provisions are governed by the Income-tax Act, 2025 and Income-tax Rules, 2026.
General TDS deposit timeline
- For a non-government deductor, TDS is generally deposited by the 7th day of the following month.
- For TDS deducted in March, the general due date for a non-government deductor is April 30.
- Special challan-cum-statement transactions have their own prescribed timeline. Under the 2026 framework, the Income Tax Department has introduced consolidated forms for specified transactions, so the current form applicable to the transaction should be checked rather than relying on old form numbers.
Quarterly TDS statement timeline
Under the current Income Tax Department form framework, quarterly TDS statements generally follow this filing cycle:
| Quarter | Period | General statement due date |
|---|---|---|
| Q1 | April to June | July 31 |
| Q2 | July to September | October 31 |
| Q3 | October to December | January 31 |
| Q4 | January to March | May 31 of the following year |
Current Income Tax Department materials identify restructured forms under the Income-tax Act, 2025. For example, Form 138 replaces the earlier Form 24Q framework for specified salary-related quarterly statements, while Form 140 replaces the earlier Form 26Q framework for specified resident non-salary payments. Taxpayers should use the form applicable to their payment category and tax year.
Income Tax Return Due Dates
The due date for filing an income tax return depends on the taxpayer category, audit requirement, international or specified domestic transaction reporting and the tax year concerned. The exact current due date should therefore be verified on the Income Tax e-Filing portal and in the applicable law or CBDT notification.
Do not rely on the old fixed July 31 and September 30 schedule printed in historic calendars without checking the current tax year. Filing dates may be changed by legislation or formally extended for a particular year.
GST Return and Payment Due Dates
The most common GST returns for a regular taxpayer include GSTR-1, which reports outward supplies, and GSTR-3B, the summary return through which tax liability and eligible input tax credit are reported and tax is paid.
| Compliance | General due date | Important qualification |
|---|---|---|
| GSTR-1 - monthly filer | 11th day of the succeeding month | The Government may extend the date by notification. |
| GSTR-1 - quarterly filer | 13th day of the month succeeding the quarter | Applies to eligible quarterly filers, subject to the GST scheme and notifications. |
| GSTR-3B - monthly filer | Generally the 20th day of the succeeding month | Verify the taxpayer's filing frequency and any notified extension. |
| GSTR-3B - eligible quarterly filer | Generally the 22nd or 24th day of the month following the quarter | The applicable date depends on the State or Union Territory grouping and current notification. |
The official GST Portal GSTR-1 guidance confirms the standard 11th-day monthly and 13th-day quarterly GSTR-1 dates, subject to Government extension. Taxpayers should check the GST Portal dashboard for their actual return period and due date.
Practical Annual Tax Compliance Calendar
This calendar highlights recurring dates that commonly affect businesses and taxpayers. It is not a substitute for the specific due date displayed for a taxpayer or notified for a particular period.
| Month | Common recurring compliance |
|---|---|
| April | March TDS for non-government deductors is generally due April 30. Monthly GST filings for March fall due according to the applicable GST return schedule. |
| May | Quarterly TDS statements for January-March are generally due May 31. GST monthly or quarterly compliance applies according to filing frequency. |
| June | First regular advance tax instalment: June 15. Monthly GST compliance continues. |
| July | Quarterly TDS statements for April-June are generally due July 31. Income tax return filing may also fall in this period for categories whose notified due date applies. |
| August | Monthly GST and TDS deposit compliance continues; verify any return-filing extensions announced for the relevant tax year. |
| September | Second regular advance tax instalment: September 15. |
| October | Quarterly TDS statements for July-September are generally due October 31. Quarterly GST filings apply to eligible quarterly filers. |
| November | GST annual-year rectification and reporting cut-offs may apply to previous financial-year information; verify the current statutory rule and return. |
| December | Third regular advance tax instalment: December 15. Annual GST return deadlines may apply to taxpayers required to file them, subject to current law and notification. |
| January | Quarterly TDS statements for October-December are generally due January 31. Quarterly GST filings apply to eligible quarterly filers. |
| February | Monthly GST and TDS deposit compliance continues. |
| March | Final regular advance tax instalment: March 15. Eligible presumptive taxpayers generally pay their full advance tax by March 15. |
Form 15G and Form 15H
Form 15G and Form 15H are declarations used in prescribed circumstances for receipt of specified income without deduction of tax at source where statutory conditions are satisfied. Form 15H is intended for eligible senior citizens. These forms are not a universal annual filing due on April 7, as suggested by older tax calendars. The declaration is furnished to the payer in accordance with the applicable income-tax provisions and procedures.
Official Tax Portals and Sources
- Income Tax Department e-Filing Portal - income tax returns, tax payments, forms and taxpayer services.
- GST Portal - GST registration, returns, payments and taxpayer dashboard.
- CBIC GST - GST law, rules, notifications, circulars and official guidance.
- India Code - central legislation.
Updated for the current Income-tax Act, 2025 framework and GST system. Historical service tax dates and the former company/non-company advance-tax percentages in the original article have been removed because they no longer describe current compliance.