October 2026 Compliance Calendar: Key Due Dates for Businesses

Staying on top of the October 2026 compliance due dates is the simplest way to avoid late fees, interest and notices. Below is the month at a glance – GST, TDS, income tax, ROC and payroll – followed by what each filing is, and a look ahead to the annual filings like MGT-7 that follow close behind.

October 2026 compliance due dates at a glance

GST due dates

GSTR-1 (outward supplies) for September is due on 11 October for monthly filers, and GSTR-3B (summary return and tax payment) on 20 October. Composition taxpayers file CMP-08 for the quarter by 18 October. File on time – late filing attracts late fees and interest, and mismatched input tax credit can trigger an ASMT-10 notice.

TDS, TCS and income tax due dates

Deposit TDS and TCS for September by 7 October. The TCS return (Form 27EQ) for the July-September quarter is due by 15 October, and the TDS returns (Forms 24Q and 26Q) for the same quarter by 31 October. For businesses under audit, the tax audit report carries an extended due date of 21 October per our calendar – confirm the latest CBDT position, as these dates are sometimes extended.

ROC / MCA due dates – AOC-4, ADT-1, LLP Form 8

Company and LLP filings cluster at month-end. ADT-1 (auditor appointment) is due within 15 days of the AGM. AOC-4 (financial statements) is due within 30 days of the AGM – so for a company whose AGM was held by 30 September, that falls on 30 October. LLP Form 8 (Statement of Account and Solvency) is also due by 30 October, and MSME-1 (Form 1), the half-yearly return of outstanding dues to micro and small suppliers, by 31 October.

Payroll due dates

Provident Fund and ESI contributions for September are due by 15 October, and Professional Tax (state-specific) by 10 October. These payroll compliances are easy to miss when a team is small and growing.

Looking ahead: MGT-7 and other annual filings

October’s ROC filings lead straight into the annual return. MGT-7 (or MGT-7A for a One Person Company or small company) is the annual return, due within 60 days of the AGM – so for an AGM held by 30 September 2026, MGT-7 typically falls in late November 2026. Other annual MCA filings to keep on your radar include DIR-3 KYC for directors (due 30 September each year) and DPT-3, the return of deposits (due 30 June). Mapping AOC-4, MGT-7 and these forms against your AGM date avoids a last-minute scramble and per-day penalties.

Never miss a due date again

ComplianceKart runs monthly and annual compliance for businesses across Hyderabad – Kondapur, Gachibowli, Kokapet, Manikonda, Kothaguda, Hitech City and Mindspace – with proactive due-date reminders. See our guides on common compliance mistakes and closing books of accounts, or visit ComplianceKart. Verify filings on the MCA portal, GST portal and income tax portal.

Note: statutory due dates can be revised by CBDT and MCA notifications. Always confirm the current date before filing.

Frequently asked questions

What are the key GST due dates in October 2026?

GSTR-1 for September is due on 11 October, GSTR-3B on 20 October, and CMP-08 for composition taxpayers on 18 October.

When is AOC-4 due?

AOC-4 is due within 30 days of the AGM – 30 October for a company whose AGM was held by 30 September 2026.

When is MGT-7 due?

MGT-7 (or MGT-7A) is due within 60 days of the AGM, which usually places it in late November 2026 for an AGM held by 30 September.