Compliance Calendar October 2026: Key Tax, GST, MCA, FEMA, Labour & Other Due Dates

Direct Answer: The October 2026 Compliance Calendar covers key statutory and regulatory compliances for businesses in India across Direct Tax, Transfer Pricing, GST, Labour Laws, SEZ/STPI, FEMA, RERA, MCA, LLP and MSME requirements. Important dates fall throughout October, with significant compliance activity on 7, 10, 15, 20, 25, 29, 30 and 31 October 2026. Businesses should also pay particular attention to the 31 October GST deadline for FY 2025-26 ITC and the revised 21 October tax-audit deadline highlighted in the calendar.

October is therefore not simply another month on the compliance calendar. For many businesses, it is a month in which monthly, quarterly and annual obligations converge.

Download the October 2026 Compliance Calendar

For the complete date-wise calendar, including the detailed forms and applicability notes, refer to the official October 2026 Compliance Calendar PDF: Download October 2026 Compliance Calendar PDF

October 2026 Compliance Calendar at a Glance

Date	Compliance Area	Important Compliance
5 Oct	SEZ	SEZ Monthly Progress Report
7 Oct	Direct Tax	TDS/TCS-related compliances
7 Oct	FEMA	ECB Form 2
7 Oct	STPI	STPI Monthly Progress Report
7 Oct	RERA	APRERA Quarterly Progress Report
10 Oct	GST	GSTR-7, GSTR-8, EOU/MOOWR-related filings
10 Oct	Labour	Professional Tax
11 Oct	GST	GSTR-1
13 Oct	GST	GSTR-1 QRMP, GSTR-5, GSTR-6
14 Oct	RERA	TGRERA Quarterly Progress Report
15 Oct	Labour	PF and ESI
18 Oct	GST	CMP-08
20 Oct	GST	GSTR-3B and GSTR-5A
21 Oct	Direct Tax	Revised tax-audit deadline highlighted in the calendar
22 Oct	GST	QRMP GSTR-3B – Category 1
24 Oct	GST	QRMP GSTR-3B – Category 2
25 Oct	GST	ITC-04
28 Oct	GST	GSTR-11
29 Oct	MCA	AOC-4
30 Oct	SEZ/STPI	SOFTEX
30 Oct	Direct Tax	Form 27D, Form 141
31 Oct	MCA/LLP	Form 8-LLP and MSME-1
31 Oct	Direct Tax/TP	TDS/TCS Return (Q2), Form 27D, and various tax, audit and transfer pricing compliances
31 Oct	GST	FY 2025-26 ITC cut-off

The applicability of these compliances depends on the taxpayer’s business structure, transactions, turnover, registrations and other specific conditions.

What Makes October 2026 Important for Businesses?

A business may have compliance responsibilities under several laws at the same time.

A company could, for example, have to manage GST returns, TDS, transfer pricing documentation, payroll compliances, MCA filings and FEMA reporting in the same month. An SEZ or STPI unit may have additional reporting obligations, while a real estate business may also have RERA requirements.

This is why a consolidated business compliance calendar is useful.

The October 2026 calendar brings these obligations together rather than treating each law or department separately. It covers direct tax, GST, labour, SEZ/STPI, FEMA, RERA and corporate compliances in one schedule.

The practical objective should not be merely to remember a due date. Businesses should use the calendar to determine what compliance applies, which period it covers, what information or reconciliation is required, who is responsible for preparing it, who will review it and what is the final filing date.

That approach turns a compliance calendar into a compliance management tool.

1. Direct Tax Compliance Calendar – October 2026

Direct tax has a significant presence in the October 2026 calendar.

The month begins with several 7 October obligations. These include uploading declarations received during the quarter ended September 2026 in Form 121, specified declarations in Form 127, deposit of tax deducted or collected for September 2026, and other TDS-related requirements including Form 137 and Form 140, where applicable. Businesses should note that Form 121 also appears against a Q2 filing window later in October in some calendar references; taxpayers should confirm the applicable due date for their specific filing with their tax advisor.

On 15 October, specified taxpayers may have obligations relating to TDS certificates through Form 132, Form 92 for specified funds or stock brokers, Form 148 for applicable IFSC units and Form 147 for authorised dealers in respect of relevant remittances.

The calendar then identifies 30 October for Form 27D (quarterly TCS certificate details for Q2) and Form 141, relating to the specified challan-cum-statement for September 2026.

The 31 October Direct Tax Window

The final days of October carry a much larger set of direct-tax obligations.

For most businesses, the single most widely applicable 31 October obligation is the quarterly TDS Return and TCS Return for the July-September 2026 quarter (Q2 FY 2026-27). Alongside these, depending on applicability, the calendar includes the income-tax return for non-transfer-pricing cases (subject to the revised due date discussed below), the tax audit report for transfer-pricing cases, and supporting forms such as Form 29B, Form 56F, Form 10CCB/10DA and Form 67 (foreign tax credit).

Depending on applicability, the calendar also includes Forms 10-IH, 10-IG, 10BC, 142, 3CA-CD/3CB-CD, 3CEB, 3CF, 175, Form II, 10BBD and 3CEAB, among others.

The final section of the direct-tax calendar also includes Forms 97/98, Form 66 and Form 10-IL for specific taxpayers and entities.

This is an important distinction: 31 October is not a single universal income-tax filing date. Different forms apply to different taxpayers based on their circumstances.

2. Transfer Pricing Compliance in October 2026

Transfer pricing deserves separate attention because it can involve substantial preparation before the actual filing.

The October calendar identifies 31 October for transfer pricing-related requirements including the Transfer Pricing Study Report, Form 3CEB and Form 3CEAB.

The direct-tax section specifically identifies the report under section 92E for international transactions and specified domestic transactions and also includes Form 3CEAB for a designated constituent entity resident in India of an international group.

For businesses with related-party or cross-border transactions, transfer pricing compliance should not be treated as a last-week exercise. The underlying transaction data, agreements, invoices, financial information and transfer pricing documentation should be reviewed well before the filing deadline.

3. GST Compliance Calendar – October 2026

GST is one of the busiest sections of the October calendar.

The month includes compliance dates for regular taxpayers, QRMP taxpayers, composition taxpayers, non-resident taxable persons, input service distributors, OIDAR service providers and businesses involved in specified manufacturing, EOU and job-work activities.

10 October: The calendar includes GSTR-7, GSTR-8, GST SRM-II, Form A and Form B for EOU units and the MOOWR return.

11 October: GSTR-1 is due for the specified taxpayers covered by the calendar, including taxpayers with turnover exceeding ₹5 crore or those who have not opted for QRMP.

13 October: QRMP taxpayers need to consider quarterly GSTR-1 for July–September 2026, while GSTR-5 and GSTR-6 are also included for applicable taxpayers.

18 October: CMP-08 is due for composition taxpayers for July–September 2026.

20 October: The calendar includes GSTR-3B for September 2026 and GSTR-5A for OIDAR service providers.

22 and 24 October: Quarterly GSTR-3B under QRMP is divided into Category 1 and Category 2.

25 October: Businesses covered by the requirement should file ITC-04 for goods sent to or received from job workers during April–September 2026.

28 October: The calendar includes GSTR-11 for persons having a Unique Identification Number in respect of inward supplies received during September 2026.

4. 31 October: A Critical GST Deadline

One of the most important dates in the October GST calendar is 31 October 2026.

The calendar identifies this as the last date to claim input tax credit for FY 2025-26 and issue credit/debit notes in respect of invoices pertaining to FY 2025-26.

For businesses, this makes October an important month for completing the previous financial year’s GST reconciliation.

Finance teams should review, as applicable, purchase registers, GST returns, ITC records, vendor invoices, credit and debit notes, books of account and relevant GST data.

The objective is to identify discrepancies early rather than discovering them after the relevant cut-off.

5. Labour Compliance – PF, ESI and Professional Tax

The October calendar also includes recurring labour and employment-related obligations.

10 October: Professional Tax payment and return filing for September 2026 is listed.

15 October: The calendar lists payment of Employee State Insurance (ESI) and Provident Fund (PF) for September 2026.

For employers, these dates should be coordinated with payroll processing so that salary, employee master data and statutory contribution records are reconciled before filing.

6. SEZ, EOU and STPI Compliance

Businesses operating under SEZ, EOU or STPI frameworks have additional reporting obligations in October.

The first such deadline is 5 October, when the SEZ Monthly Progress Report (MPR) for September 2026 is listed.

This is followed by the STPI Monthly Progress Report on 7 October. The calendar specifically notes that the STPI-MPR/QPR due date may differ by location.

On 10 October, the calendar includes STPI-SERF, SEZ-SERF and STPI-QPR for the applicable period.

The month closes with SOFTEX filing on 30 October, relating to software exports for September 2026, based on the 30-day period from the last invoice (businesses should confirm the exact due date with their STPI/SEZ authority, since it depends on the invoice date).

7. FEMA and ECB Compliance

For businesses with external commercial borrowings, 7 October 2026 is an important date.

The calendar lists Form ECB 2 for reporting actual transactions under FEMA, covering the September 2026 monthly return and July–September 2026 quarterly return.

Businesses with ECB exposure should ensure that the information reported through the applicable channels is consistent with their underlying transaction and financial records.

8. RERA Compliance

RERA also finds a place in the October compliance calendar.

The calendar identifies the APRERA Quarterly Progress Report for Q2 FY 2026-27 and the TGRERA Quarterly Progress Report for Q2 FY 2026-27.

The APRERA report is shown on 7 October, while the TGRERA report is shown with a 14 October due date.

Real estate businesses should therefore include project-level RERA reporting in their October compliance review.

9. MCA, LLP and MSME Compliance

Corporate compliance becomes particularly important toward the end of October.

Form ADT-1: The calendar includes Form ADT-1 for filing the auditor appointment with the Registrar of Companies within 15 days of the AGM.

Form AOC-4: 29 October 2026 is listed for filing financial statements for FY 2025-26 with the Registrar of Companies, within 30 days of the AGM.

Form 8-LLP and MSME-1: On 31 October, the calendar includes Form 8-LLP for the Statement of Account & Solvency for FY 2025-26 and MSME-1 for the half-yearly return relating to outstanding dues to MSMEs for April–September 2026.

For companies and LLPs, these filings should be planned alongside finance and secretarial activities rather than handled independently at the end of the month.

10. Revised Income Tax Due Dates: An Important October Update

The October calendar contains an important announcement concerning revised income-tax due dates for AY 2026-27 / FY 2025-26.

According to the calendar, the CBDT has extended certain income-tax compliance deadlines.

Tax Audit Report – 21 October 2026: The calendar highlights the tax-audit report deadline as extended from 30 September 2026 to 21 October 2026 for applicable cases, covering Form 3CA-CD / Form 3CB-CD.

Income Tax Return – 21 November 2026: The calendar also highlights an extension of the applicable ITR deadline from 31 October 2026 to 21 November 2026, covering ITR Forms 3/5/6/7.

The calendar states that the revised timelines apply to taxpayers covered under the applicable tax-audit provisions specified under Section 139(1).

This makes one point particularly important: businesses should distinguish between the various tax compliances appearing in the October calendar and the specific revised deadlines applicable to their case.

How Businesses Can Use the October Compliance Calendar

A good compliance calendar should do more than display dates.

Businesses can use the October calendar to establish a simple workflow:

Identify: Determine which compliances apply to the business.

Reconcile: Complete the relevant accounting, tax, payroll and transaction reconciliations.

Prepare: Collect supporting documents and prepare the relevant returns, statements and reports.

Review: Have the filings reviewed by the appropriate finance, tax, legal or secretarial team.

File: Complete the filing or payment before the applicable statutory deadline.

Record: Maintain acknowledgement numbers, challans, returns and supporting documentation for future reference.

This approach becomes especially useful in October because several different regulatory obligations are concentrated within a few weeks.

October 2026 Compliance Calendar: Key Takeaway

The October 2026 compliance calendar demonstrates that business compliance in India extends well beyond GST and income tax.

Depending on the nature of the business, October may involve direct tax, transfer pricing, GST, payroll and labour compliances, SEZ/STPI reporting, FEMA/ECB filings, RERA reporting, MCA filings, LLP requirements and MSME reporting.

The most important dates should therefore be mapped against the organisation’s specific applicability rather than followed as a generic checklist.

For many businesses, the critical focus areas in October 2026 will be:

7 October → Direct Tax, FEMA/ECB, STPI and RERA

10–15 October → GST, Professional Tax, SEZ/STPI, PF and ESI

20–25 October → GST and QRMP compliances

21 October → Revised tax-audit deadline highlighted in the calendar

29–30 October → MCA, SOFTEX and specified direct-tax filings

31 October → Major Direct Tax, Transfer Pricing, MCA/LLP/MSME and GST ITC-related compliances

Planning these requirements in advance can help businesses reduce last-minute filing pressure, improve the accuracy of statutory reporting and maintain a stronger compliance framework.

Frequently Asked Questions – Compliance Calendar October 2026

What is the October 2026 Compliance Calendar?

The October 2026 Compliance Calendar is a consolidated schedule of important statutory and regulatory obligations covering areas such as Direct Tax, Transfer Pricing, GST, Labour, SEZ/STPI, FEMA, RERA, MCA, LLP and MSME compliance.

What are the major compliance dates in October 2026?

Major dates include 5, 7, 10, 11, 13, 14, 15, 18, 20, 21, 22, 24, 25, 28, 29, 30 and 31 October, depending on the applicable compliance.

What are the important GST due dates in October 2026?

Important GST dates include 10 October for GSTR-7/GSTR-8 and specified EOU/MOOWR filings, 11 October for GSTR-1, 13 October for QRMP GSTR-1/GSTR-5/GSTR-6, 18 October for CMP-08, 20 October for GSTR-3B/GSTR-5A, 22 and 24 October for QRMP GSTR-3B, 25 October for ITC-04, 28 October for GSTR-11 and 31 October for the FY 2025-26 ITC cut-off.

What is the last date to claim ITC for FY 2025-26?

The calendar identifies 31 October 2026 as the last date to claim ITC for FY 2025-26 and to issue credit/debit notes relating to FY 2025-26 invoices, subject to applicable provisions.

Are transfer pricing compliances included in the October calendar?

Yes. The calendar includes the Transfer Pricing Study Report, Form 3CEB and Form 3CEAB among the October 2026 transfer pricing requirements.

What is the revised tax audit deadline highlighted in the calendar?

The calendar highlights 21 October 2026 as the revised tax-audit report deadline for applicable cases, extended from 30 September 2026.

What is the revised ITR deadline highlighted for AY 2026-27?

The calendar highlights 21 November 2026 as the revised deadline for applicable ITRs, extended from 31 October 2026.

What are the PF and ESI due dates in October 2026?

The calendar lists 15 October 2026 for PF and ESI contributions for September 2026.

What are the important SEZ/STPI deadlines?

The calendar includes SEZ-MPR on 5 October, STPI-MPR on 7 October, SERF/STPI-QPR on 10 October and SOFTEX on 30 October. It also notes that STPI-MPR/QPR due dates may differ by location.

What MCA compliances are included in October 2026?

The calendar includes ADT-1, AOC-4, Form 8-LLP and MSME-1, subject to applicability. AOC-4 is listed for 29 October, while Form 8-LLP and MSME-1 are listed for 31 October.

Does every business have to comply with every date in the calendar?

No. The October calendar contains applicability-based compliances. Businesses should determine which requirements apply based on their legal structure, turnover, GST scheme, transactions, employees, international activities, SEZ/STPI status and other relevant conditions.

Source & Reference

This article is based on the October 2026 Compliance Calendar issued by Steadfast Business Consulting. For the detailed calendar, forms and applicability notes, use the PDF below.

Steadfast Business Consulting – Compliance Calendar October 2026 (PDF)