April 2026 marks the start of FY 2026-27 and is one of the busiest compliance months of the year. The most important direct tax deadline is April 30, 2026, when non-government deductors must deposit TDS for March 2026 — a special extended deadline that applies only to March deductions. March TCS by non-government collectors is generally due earlier, by April 7, 2026 📋. April also brings a wave of quarterly filings: QRMP taxpayers must file their quarterly GSTR-1 and GSTR-3B for Q4 (Jan-Mar 2026), while composition scheme dealers must file CMP-08 for Q4. On the corporate front, the CCFS 2026 scheme window opens on April 15, 2026, allowing companies to regularise pending statutory filings at just 10% of accumulated additional fees. Companies must also file Form MSME-1 for the half year Oct 2025-Mar 2026 by April 30. Meanwhile, the Income Tax Act, 2025, along with the Income Tax Rules, 2026 (notified on March 20, 2026), come into effect on April 1, 2026, marking the first compliance month under the new direct tax framework. Exporters must note that the IEC annual updation window opens on April 1 and runs until June 30, 2026.
🚨 New Financial Year Alert: Income Tax Act, 2025 Takes Effect
April 1, 2026, marks the formal commencement of the Income Tax Act, 2025, replacing the six-decade-old Income Tax Act, 1961, for FY 2026-27 onwards. The Income Tax Rules, 2026, were officially notified on March 20, 2026 and came into force on April 1, 2026. While March 2026 compliance obligations have been completed under the old framework, all new TDS/TCS deductions, advance tax computations, and ITR preparations from April 2026 will follow the new Act and its corresponding rules. Key changes businesses should note include the new default tax regime and the replacement of Form 67 with Form 44 for Foreign Tax Credit claims under the 2026 rules. Businesses should ensure their payroll, TDS software, and compliance systems are updated accordingly.
Most Important Due Dates for April 2026 (Risk-Prioritised)
| No | Governing Law | Compliance Due | Due Date (Apr 2026) | Who Should File / Brief Particulars |
|---|---|---|---|---|
| 1 | Income Tax Act, 1961 | TDS Deposit for March 2026 (Challan 281) | 30 Apr 2026 | All non-government deductors must deposit the TDS deducted during March 2026. Special extended deadline applicable only for March — standard deadline is the 7th of the following month. |
| 1A | Income Tax Act, 1961 | TCS Deposit for March 2026 | 07 Apr 2026 | Non-government collectors must deposit the TCS collected during March 2026. Unlike TDS, TCS follows the standard deposit timeline (within one week from the last day of the month). |
| 2 | CGST Act, 2017 | GSTR-1 (Quarterly/QRMP) – Q4 | 13 Apr 2026 | Quarterly outward supplies return for Jan-Mar 2026 by QRMP taxpayers with turnover up to Rs. 5 crore. |
| 3 | CGST Act, 2017 | GSTR-3B (Quarterly/QRMP) – Q4 | 22/24 Apr 2026 | Quarterly summary return for Q4 Jan-Mar 2026. Due on 22nd for Category 1 states, 24th for Category 2 states. |
| 4 | CGST Act, 2017 | GSTR-1 (Monthly) | 11 Apr 2026 | Monthly outward supplies return for March 2026 by taxpayers with turnover > Rs. 5 crore or those who have opted for monthly filing. |
| 5 | CGST Act, 2017 | GSTR-3B (Monthly) | 20 Apr 2026 | Monthly summary return for March 2026 for taxpayers with turnover > Rs. 5 crore or monthly filers. |
| 6 | Companies Act, 2013 (Sec 460/403) | CCFS 2026 – Scheme Window Opens | 15 Apr 2026 | CCFS 2026 scheme becomes operational. Companies can begin filing overdue statutory forms at a 10% additional fee. |
| 7 | EPF & MP Act, 1952 / ESI Act, 1948 | EPF & ESI Contributions | 15 Apr 2026 | Employers must deposit EPF and ESI contributions for the March 2026 wage month and file ECR. |
| 8 | Companies Act, 2013 (Sec 405) | MSME-1 (Half-Yearly Return) | 30 Apr 2026 | Companies with outstanding payments exceeding 45 days to Micro/Small Enterprise suppliers must file MSME-1 for Oct 2025-Mar 2026. |
| 9 | CGST Act, 2017 (Sec 10) | CMP-08 (Composition Scheme) – Q4 | 18 Apr 2026 | Quarterly tax payment challan-cum-statement by composition dealers for Q4 Jan-Mar 2026. |
| 10 | Foreign Trade Policy | IEC Annual Updation Window Opens | 01 Apr 2026 | All IEC holders must update/confirm their IEC details electronically on the DGFT portal between April 1 and June 30, 2026. |
Income Tax & TDS Compliance – April 2026 💰
April 2026 is dominated by year-end TDS wrap-up obligations for March 2026 deductions. The most important direct tax deadline is the deposit of March TDS by non-government deductors on or before April 30, 2026. March TCS by non-government collectors is due earlier, by April 7, 2026. This month also marks the first month of operations under the Income Tax Act, 2025, and the Income Tax Rules, 2026.
| Due Date | Purpose | Period | Description |
|---|---|---|---|
| 07 Apr 2026 | TCS Deposit – Non-Government Collectors | Mar 2026 | Non-government collectors must deposit the TCS collected during March 2026. Unlike March TDS (which has a special 30 April deadline), March TCS follows the standard deposit timeline. |
| 07 Apr 2026 | TDS/TCS Deposit – Government Deductors/Collectors | Mar 2026 | Government deductors/collectors who deposit through challan must deposit the tax deducted/collected during March 2026 by 7th April. Government offices using book entry (Treasury Challan) must deposit on the same day of deduction/collection. |
| 14 Apr 2026 | TDS Certificates (Form 16B/16C/16D/16E) | Feb 2026 | Issuance of TDS certificates for property purchase u/s 194-IA (Form 16B), rent u/s 194-IB (Form 16C), payments to contractors/professionals u/s 194M (Form 16D), and virtual digital asset transactions u/s 194S (Form 16E) for deductions made in February 2026. |
| 30 Apr 2026 | Form 24G (Book-Adjustment Statement) | Mar 2026 | Government offices where TDS/TCS for March 2026 has been paid without production of a challan must furnish Form 24G by this date. For March, the due date is 30 April (as against 15 days from the month-end for other months). |
| 30 Apr 2026 | Deposit of TDS – March 2026 (Challan 281) | Mar 2026 | All non-government deductors must deposit the TDS deducted during March 2026. This is a special extended deadline applicable only to March TDS — for all other months, the due date is the 7th of the following month. |
| 30 Apr 2026 | Challan-cum-Statement (194-IA/IB/M/S) | Mar 2026 | Furnish a challan-cum-statement (Form 26QB/26QC/26QD/26QE) for TDS on property purchase, rent, contractual payments, and virtual digital asset transactions for deductions made in March 2026. |
Important Notes for March TDS Deposit:
The extended April 30 deadline for depositing March TDS by non-government deductors is a statutory exception under Rule 30 of the Income Tax Rules. This extended timeline exists because March is the financial year-end, and deductors need additional time to reconcile their annual TDS figures. Note that March TCS collected by non-government collectors does not benefit from this extension and remains due by April 7. Interest under Section 201(1A) at 1.5% per month applies only if TDS is deposited after the applicable statutory due date. Additionally, the TDS return for Q4 (Jan-Mar 2026) in Form 24Q (salary) is due by May 31, 2026, while Form 26Q (non-salary) is due by May 31, 2026 ⚡.
Goods and Services Tax (GST) – April 2026 📊
April is one of the most filing-intensive months under GST. In addition to regular monthly returns for March 2026, QRMP taxpayers must file their quarterly GSTR-1 and GSTR-3B for Q4 (Jan-Mar 2026). Composition scheme dealers file CMP-08 for Q4. Exporters who missed filing their LUT (Form RFD-11) for FY 2026-27 before March 31 should file it immediately in early April before making any exports.
| Due Date | Purpose (Form) | Period | Description |
|---|---|---|---|
| Due Date | Purpose (Form) | Period | Description |
| 10 Apr 2026 | GSTR-7 / GSTR-8 | Mar 2026 | Returns for GST TDS/TCS by deductors and e-commerce operators for tax deducted/collected in March 2026. |
| 11 Apr 2026 | GSTR-1 (Monthly) | Mar 2026 | Monthly outward supplies return for taxpayers with turnover > Rs. 5 crore or those who have opted for monthly filing. |
| 13 Apr 2026 | GSTR-1 (Quarterly/QRMP) – Q4 | Jan-Mar 2026 | Quarterly outward supplies return for Q4 by QRMP taxpayers. Includes all B2B and B2C invoice data for the entire quarter (January-March 2026). Invoices already reported via IFF for January and February should not be repeated. |
| 13 Apr 2026 | GSTR-6 | Mar 2026 | Input Service Distributor (ISD) return – ITC received and distributed during March 2026. |
| 18 Apr 2026 | CMP-08 (Composition Scheme) – Q4 | Jan-Mar 2026 | Quarterly challan-cum-statement for payment of self-assessed tax by composition scheme dealers for Q4. Auto-populates data from CMP-08 filings into the annual GSTR-4. |
| 13 Apr 2026 | GSTR-5 | Mar 2026 | Non-Resident Taxable Persons (NRTP) return for March 2026. Due within 13 days after the end of the month or within 7 days after the expiry of registration, whichever is earlier, as per Section 39(5) of the CGST Act. |
| 20 Apr 2026 | GSTR-5A | Mar 2026 | OIDAR (Online Information and Database Access or Retrieval) service providers’ monthly return for March 2026. |
| 20 Apr 2026 | GSTR-3B (Monthly) | Mar 2026 | Monthly summary return for taxpayers with turnover > Rs. 5 crore or monthly filers. |
| 22 Apr 2026 | GSTR-3B (Quarterly/QRMP) – Q4, Category 1 States | Jan-Mar 2026 | Quarterly summary return for Q4 by QRMP taxpayers registered in Category 1 States (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep). |
| 24 Apr 2026 | GSTR-3B (Quarterly/QRMP) – Q4, Category 2 States | Jan-Mar 2026 | Quarterly summary return for Q4 by QRMP taxpayers registered in Category 2 States (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi). |
| 25 Apr 2026 | ITC-04 (Job Work) – Half-Yearly | Oct 2025-Mar 2026 | Half-yearly statement by principals whose aggregate turnover exceeded Rs. 5 crore in the preceding financial year, declaring goods sent to and received from job workers for the period October 2025 to March 2026, as per Rule 45(3) of the CGST Rules. |
| As needed | RFD-11 (LUT) for FY 2026-27 | FY 2026-27 | Exporters who missed filing their Letter of Undertaking before March 31, 2026, must file Form RFD-11 on the GST portal before making any zero-rated supply in FY 2026-27. Without a valid LUT, IGST becomes payable on exports. |
Key Points for GST Start-of-Year in April 2026:
April requires businesses to manage both FY 2025-26 closure filings and FY 2026-27 setup simultaneously. QRMP taxpayers filing Q4 GSTR-1 should ensure all invoices for January-March 2026 are reported, excluding those already uploaded via IFF in the first two months. The annual GSTR-4 (composition scheme annual return) for FY 2025-26 is now due by June 30, 2026 (extended from the earlier April 30 deadline, pursuant to CGST Notification 12/2024 dated July 10, 2024). ITC reconciliation for FY 2025-26 should be initiated — under the amended Section 16(4), the last date to claim unclaimed ITC for FY 2025-26 is 30 November 2026 or the date of furnishing the annual return (GSTR-9), whichever is earlier. Businesses must also ensure their LUT for FY 2026-27 is in place before making any exports 📌.
Companies Act & LLP Compliance (ROC Filings) – April 2026 🏢
April 2026 is a significant month for ROC compliance, primarily due to the opening of the CCFS 2026 scheme window and the MSME-1 half-yearly return deadline.
| Due Date | Purpose (Form) | Authority | Description |
|---|---|---|---|
| 15 Apr 2026 | CCFS 2026 – Scheme Window Opens | MCA/ROC | The Companies Compliance Facilitation Scheme, 2026 (General Circular No. 01/2026 dated February 24, 2026) becomes operational. Companies can begin filing overdue statutory forms with 90% waiver on additional fees. The window closes on July 15, 2026. |
| 30 Apr 2026 | MSME-1 (Half-Yearly Return) | MCA/ROC | Companies with outstanding payments exceeding 45 days to Micro/Small Enterprise suppliers must file Form MSME-1 for the half year October 2025 to March 2026. Penalty of Rs. 20,000 for non-filing under Section 405(4) of the Companies Act, 2013, with continuing penalty of Rs. 1,000 per day, up to Rs. 3 lakh. |
🚨 CCFS 2026 – Now Open for Filings (15 April – 15 July 2026)
The CCFS 2026 scheme is now operational from April 15, 2026. Companies with pending statutory filings should act during this three-month window, as MCA has indicated that strict enforcement will follow after July 15, 2026. Here is a summary of the three options available under the scheme:
| Option | Form to File | Fee Benefit | Who Should Use |
|---|---|---|---|
| Filing Overdue Returns | MGT-7, MGT-7A, AOC-4 (all variants), ADT-1, FC-3, FC-4, and legacy forms | Normal fees + only 10% of accumulated additional fees (90% waiver) | Companies with pending annual returns or financial statements for any year |
| Dormant Status | MSC-1 | 50% of the normal filing fee | Inactive companies wishing to remain registered with minimal future compliance |
| Voluntary Strike-Off | STK-2 | 25% of the applicable filing fee | Defunct companies seeking formal closure |
Companies filing under the scheme before an adjudication notice is issued, or within 30 days of such notice, will receive conditional immunity from penalties under Sections 92 and 137 of the Companies Act, 2013. Companies already struck off, under liquidation, or facing IBC proceedings are not eligible 🎯.
Labour Law Compliance (EPF & ESI) – April 2026 👷
Employers must deposit EPF and ESI contributions for the March 2026 wage month. Additionally, April marks the beginning of the new FY — employers should reconcile all ECR filings for FY 2025-26 and ensure annual PF/ESI compliance is in order.
| Due Date | Compliance | Period | Particulars |
|---|---|---|---|
| 15 Apr 2026 | EPF & ESI Contributions | Wage Month: Mar 2026 | Deposit contributions and file ECR (Electronic Challan cum Return). Delays attract interest at 12% p.a. u/s 7Q of the EPF Act, plus damages as per para 32A of the EPF Scheme and latest EPFO notifications. |
EPF/ESI Year-End Reconciliation Checklist:
With FY( 202).5-26 now closed, employers should complete the following housekeeping tasks in April: Reconcile all 12 months of ECR filings for FY 2025-26 with payroll records. Verify UAN activation and KYC status of all employees. Ensure ESI contribution details are correct for employees who crossed the Rs. 21,000 wage ceiling during the year. Review half-yearly ESI contribution records for accuracy. Verify that international workers’ PF compliance (applicable to countries with SSA agreements) is up to date.
Foreign Trade (DGFT) & RBI – April 2026 🌐
| Due Date | Purpose (Form) | Period | Description |
|---|---|---|---|
| 01 Apr 2026 onwards | IEC Annual Updation Window | FY 2026-27 | All IEC holders must update or confirm their IEC details on the DGFT portal between April 1 and June 30, 2026, as per DGFT Notification No. 58/2015-2020. Failure to update by June 30 may result in the IEC being automatically deactivated, preventing import/export activities until the IEC is reactivated through the update process. Updation is mandatory even if there are no changes in the IEC particulars. |
| Within 7 working days from the month-end (as applicable) | RBI Form ECB-2 | Mar 2026 | The monthly ECB (External Commercial Borrowing) return is due within 7 working days from the end of March 2026. Reported through the RBI FIRMS portal. Actual date may vary depending on bank holidays. |
| As applicable | FC-GPR | As applicable | Report to RBI within 30 days of allotment of shares to foreign investors under the FDI route. Filed through the FIRMS portal. |
| As applicable | FC-TRS | As applicable | Report transfer of shares between resident and non-resident within 60 days of transfer. Filed through the FIRMS portal. |
State-Specific Compliances (Professional Tax) – April 2026 💼
Important: Professional Tax slabs and due dates vary by state and change frequently under State Finance Acts and notifications. The table below is illustrative only. Always verify on the respective State PT portal before filing.
| State | Due Date (Apr) | Frequency | Income Slabs (Illustrative) |
|---|---|---|---|
| Andhra Pradesh | 10 Apr | Monthly | Up to Rs. 15,000: Nil; Rs. 15,001–Rs. 20,000: Rs. 150/month; Above Rs. 20,000: Rs. 200/month |
| Telangana | 10 Apr | Monthly | Up to Rs. 15,000: Nil; Rs. 15,001–Rs. 20,000: Rs. 150/month; Above Rs. 20,000: Rs. 200/month |
| Karnataka | 20 Apr | Monthly | Up to Rs. 25,000: Nil; Above Rs. 25,000: Rs. 200/month (Rs. 2,500/annum) |
| Assam | 28 Apr | Monthly | Up to Rs. 10,000: Nil; Rs. 10,001–Rs. 15,000: Rs. 150/month; Rs. 15,001–Rs. 25,000: Rs. 180/month; Above Rs. 25,000: Rs. 208/month |
| West Bengal | 21 Apr | Monthly | Up to Rs. 10,000: Nil; Rs. 10,001–Rs. 15,000: Rs. 110/month; Rs. 15,001–Rs. 25,000: Rs. 130/month; Rs. 25,001–Rs. 40,000: Rs. 150/month; Above Rs. 40,000: Rs. 200/month |
| Maharashtra | 30 Apr | Monthly/Annual | Male: Up to Rs. 7,500: Nil; Rs. 7,501–Rs. 10,000: Rs. 175/month; Above Rs. 10,000: Rs. 200/month. Female: Up to Rs. 25,000: Nil; Above Rs. 25,000: Rs. 200/month. |
April 2026 Compliance Calendar at a Glance
01 Apr: Income Tax Act, 2025 and Income Tax Rules, 2026 come into effect; IEC annual updation window opens (through June 30)
Within 7 working days from Mar-end: ECB-2 for March 2026
07 Apr: TCS deposit by non-government collectors for March 2026; TDS/TCS deposit by Government deductors/collectors for March 2026
10 Apr: GSTR-7/GSTR-8 for Mar 2026; Professional Tax (AP, Telangana)
11 Apr: GSTR-1 (Monthly) for Mar 2026
13 Apr: GSTR-1 (Quarterly/QRMP) for Q4 Jan-Mar 2026; GSTR-5 for Mar 2026; GSTR-6 for Mar 2026
14 Apr: TDS Certificates (Form 16B/16C/16D/16E) for Feb 2026
15 Apr: CCFS 2026 scheme window opens; EPF/ESI contributions for Mar 2026
18 Apr: CMP-08 for Q4 Jan-Mar 2026
20 Apr: GSTR-3B (Monthly) for Mar 2026; GSTR-5A for Mar 2026; Professional Tax (Karnataka)
21 Apr: Professional Tax (West Bengal)
22 Apr: GSTR-3B (Quarterly/QRMP) Q4 – Category 1 States
24 Apr: GSTR-3B (Quarterly/QRMP) Q4 – Category 2 States
25 Apr: ITC-04 (Job Work, half-yearly) for Oct 2025-Mar 2026
28 Apr: Professional Tax (Assam)
30 Apr: TDS deposit for March 2026 (non-government deductors); Form 24G for March 2026; Challan-cum-Statement (194-IA/IB/M/S) for Mar 2026; MSME-1 for Oct 2025-Mar 2026; Professional Tax (Maharashtra)
April 2026 Non-Compliance Penalty Matrix (Quick Reference) ⚖️
Note: The figures below are illustrative, based on current per-day late fee provisions. Actual penalties should be computed on the respective portals or in accordance with the latest notifications.
| Compliance | Penalty Structure | Additional Consequences |
|---|---|---|
| TDS Deposit – March 2026 | Interest at 1.5% per month from date of deduction to date of deposit u/s 201(1A), applicable only if deposit is made after the statutory due date | Prosecution risk for deliberate non-deposit u/s 276B (3 months to 7 years imprisonment). |
| GSTR-1 (Monthly/Quarterly) | Late fee per day under Section 47 of the CGST Act (Rs. 50/day for regular; Rs. 20/day for nil), subject to turnover-based caps | Buyer’s ITC delayed; GSTR-3B filing restricted until GSTR-1 filed. |
| GSTR-3B (Monthly/Quarterly) | Late fee Rs. 50 per day (Rs. 20 per day for nil returns), subject to per-return maximum limits; interest at 18% p.a. on unpaid tax | ITC mismatch notices possible; e-way bill generation may be blocked after consecutive defaults. Suspension/cancellation proceedings may be initiated for persistent non-filing (six or more consecutive monthly defaults or two consecutive quarterly defaults, as per GST portal automation rules). |
| CMP-08 (Composition) | Late fee Rs. 50 per day (Rs. 20 per day for nil) subject to a cap | Composition scheme benefits may be at risk if returns are consistently delayed. |
| EPF/ESI | Interest at 12% p.a. on delays (PF) plus damages as per para 32A of EPF Scheme | Penalties under the ESI Act; disallowance under the Income Tax Act for delayed employees’ contributions. |
| MSME-1 | Penalty of Rs. 20,000 for the company and every officer in default under Section 405(4), with a continuing penalty of Rs. 1,000 per day up to Rs. 3 lakh | Reputational risk and potential scrutiny by the MSME Facilitation Council. |
| IEC Updation (if missed by June 30) | IEC automatically deactivated after June 30, 2026 | IEC may be deactivated until successful updation on the DGFT portal, preventing import/export transactions during the deactivation period. |
Frequently Asked Questions (FAQs) 🔍
Why is the TDS deposit deadline for March 2026 on April 30 instead of April 7?
What are the QRMP quarterly filing deadlines for Q4 (Jan-Mar 2026)?
When does the CCFS 2026 scheme window open, and what should companies do?
Is the GSTR-4 (composition annual return) for FY 2025-26 due in April 2026?
What is MSME-1, and who must file it by April 30, 2026?
What happens if I do not update my IEC by June 30, 2026?
Does the Income Tax Act, 2025, affect my April 2026 compliance?
What is ITC-04, and is it due in April 2026?
Disclaimer: This general guidance calendar reflects laws/notifications as of April 1, 2026, incorporating the Companies Compliance Facilitation Scheme, 2026 (General Circular No. 01/2026 dated February 24, 2026), the Income Tax Act, 2025 (effective April 1, 2026), and the Income Tax Rules, 2026 (notified on March 20, 2026, effective April 1, 2026). GSTR-4 due date extension per CGST Notification 12/2024 dated July 10, 2024. ITC cutoff under amended Section 16(4) of the CGST Act. Regulations may change; confirm on official MCA/CBDT/CBIC portals (www.incometax.gov.in, www.gst.gov.in, www.epfindia.gov.in, www.esic.gov.in, www.dgft.gov.in). This is not legal or tax advice. Consult professionals for specific situations. SetIndiabiz offers complete compliance support—alerts, expert advice, and streamlined filings—to help you focus on growth. Transform compliance into a strategic advantage.
Author Bio
Setindiabiz Editorial Team is a multidisciplinary collective of Chartered Accountants, Company Secretaries, and Advocates offering authoritative insights on India’s regulatory and business landscape. With decades of experience in compliance, taxation, and advisory, they empower entrepreneurs and enterprises to make informed decisions.
