Due Date of April 2026 – Compliance Deadlines (India)
Table of Contents
April 2026 – Compliance Deadlines (India)
| Due Date | Form / Compliance | Category | Description / Details |
|---|---|---|---|
| 7 April | ECB-2 Return | FEMA | Reporting of actual External Commercial Borrowing transactions for March |
| 7 April | Tax Deducted at Source and Tax Collected at Source Deposit (Govt.) | Income Tax | Deposit of Tax Deducted at Source and Tax Collected at Source for March by Government deductors |
| 10 April | GSTR-7 & GSTR-8 | GST | Filing of Tax Deducted at Source (GSTR-7) and Tax Collected at Source (GSTR-8) returns for March |
| 11 April | GSTR-1 (Monthly) | GST | Outward supplies (sales) reporting for March |
| 13 April | GSTR-1 (Quarterly Returns with Monthly Payment) | GST | Quarterly outward supplies return for Jan–Mar (Q4) |
| 15 April | EPF & ESI Deposit | Payroll | Monthly PF & ESI contributions for March |
| 20 April | GSTR-3B (Monthly) | GST | Monthly GST return and tax payment for March |
| 22 & 24 April | GSTR-3B (Quarterly Returns with Monthly Payment) | GST | Quarterly return for Q4; due date depends on state category |
| 30 April | MSME Form-1 | Corporate (ROC) | Half-yearly return for outstanding dues to MSMEs |
| 30 April | Tax Deducted at Source Deposit (Non-Govt.) | Income Tax | Extended deadline for March Tax Deducted at Source deposit |
| 30 April | ITC-04 | GST | Details of goods/capital goods sent to job workers |
| 30 April | Quarterly Returns with Monthly Payment Scheme Option | GST | Opt-in / Opt-out for Apr–Jun 2026 quarter |
Critical Filing Cluster
- 10–13 April → Heavy load (5+ filings)
- 20–25 April → Tax payment pressure
Common Mistakes to Avoid
- Missing CMP-08 (common in composition taxpayers)
- Confusing GSTR-1 monthly vs. quarterly returns with Monthly Payment
- Forgetting PMT-06 payment for Quarterly Returns with Monthly Payment
CA Practice Tip Compliance Strategy
- Segment clients:
- Monthly filers → 10th, 11th, 20th
- Quarterly Returns with Monthly Payment → 13th, 22/24, 25th
- Composition → 10th (CMP-08)
- Start reconciliation before 8th April
Penalties
- Late GSTR-1 / 3B: INR 50 per day (INR 25 CGST + INR 25 SGST)
- Interest: 18% p.a. on delayed tax payment
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