January 2026 Compliance Calendar: GST, TDS, ROC & Labour Law

Published : 31-12-2025

Updated : 31-12-2025

January 2026 is a high-volume compliance month featuring both monthly and quarterly filings. Key deadlines include: Quarterly GSTR-3B for Q3 (Oct-Dec 2025) by January 22/24, 2026; Quarterly TDS returns for Q3 by January 31, 2026; MGT-7/MGT-7A & AOC-4 for FY 2024-25 by January 31, 2026 (extended without additional fees under MCA General Circular No. 08/2025); and CMP-08 for composition taxpayers by January 18, 2026. Timely completion of these filings is essential to start the new year with a clean compliance slate.

Most Important Due Dates for January 2026 (Risk-Prioritised)

No	Governing Law	Compliance Due	Due Date (Jan 2026)	Who Should File / Brief Particulars
1	Companies Act, 2013	Annual Return (MGT-7/MGT-7A) & AOC-4	31 Jan 2026	All companies for FY 2024-25. No additional fees under extended MCA V3 transition relief (General Circular No. 08/2025 dated 30 Dec 2025).
2	Income Tax Act, 1961	Quarterly TDS Returns (24Q, 26Q, 27Q)	31 Jan 2026	All deductors for Q3 (Oct-Dec 2025). File TDS statements for salary, non-salary payments to residents and non-residents.
3	CGST Act, 2017	GSTR-3B (Quarterly – QRMP)	22/24 Jan 2026	Quarterly GSTR-3B for Q3 (Oct-Dec 2025). Due on 22nd for Group 1 states, 24th for Group 2 states.
4	CGST Act, 2017	GSTR-1 (Quarterly – QRMP)	13 Jan 2026	Quarterly outward supplies return for Q3 (Oct-Dec 2025) for QRMP taxpayers.
5	CGST Act, 2017	CMP-08	18 Jan 2026	Composition taxpayers’ quarterly challan-cum-statement for Q3 (Oct-Dec 2025).
6	Income Tax Act, 1961	TCS Return (Form 27EQ)	15 Jan 2026	Quarterly TCS return for Q3 (Oct-Dec 2025).

Income Tax & TDS Compliance – January 2026

January 2026 features critical quarterly TDS/TCS return filing deadlines for Q3 (Oct-Dec 2025). Monthly TDS deposits continue as usual, and businesses must file quarterly statements by the month-end. Here is the complete breakdown:

Due Date	Purpose	Period	Description
07 Jan 2026	Deposit of TDS/TCS (Challan 281)	Dec 2025	Monthly deposit of TDS/TCS deducted during December 2025.
14 Jan 2026	Issue of TDS Certificate (Form 16B/16C/16D)	Nov 2025	Issue TDS certificates for property purchase (16B), rent (16C), and payments to contractors/professionals (16D) for November 2025.
15 Jan 2026	TCS Return (Form 27EQ)	Q3 (Oct-Dec 2025)	Quarterly TCS return for tax collected at source during Q3.
30 Jan 2026	TDS Challan-cum-Statement (194-IA/IB/M)	Dec 2025	For TDS on property purchase, rent by individuals/HUF exceeding Rs. 50,000 p.m., and contractual payments exceeding Rs—50 lakh.
31 Jan 2026	Quarterly TDS Return – Form 24Q	Q3 (Oct-Dec 2025)	TDS on salary payments for Q3.
31 Jan 2026	Quarterly TDS Return – Form 26Q	Q3 (Oct-Dec 2025)	TDS on non-salary payments to residents for Q3.
31 Jan 2026	Quarterly TDS Return – Form 27Q	Q3 (Oct-Dec 2025)	TDS on payments (other than salary) to non-residents/foreigners for Q3.

Important Notes for TDS Filing

TDS certificates (Form 16A) for Q3 must be issued within 15 days from the due date of filing quarterly TDS returns, i.e., by February 15, 2026. Similarly, Form 16B/16C/16D for non-quarterly TDS must be issued within 15 days from the due date of filing the challan-cum-statement. Late filing of TDS returns attracts a fee of Rs. 200 per day u/s 234E (capped at the TDS amount). Interest at 1% per month applies to late deduction, and 1.5% per month to late payment after deduction. CBDT has introduced a two-year time limit for TDS/TCS return corrections from the end of the relevant financial year – ensuring all corrections for older periods are completed before they become time-barred.

Goods and Services Tax (GST) – January 2026

January 2026 is particularly significant for GST compliance with quarterly filings for QRMP taxpayers and composition dealers. Below are all GST-related due dates:

Due Date	Purpose (Form)	Period	Description
10 Jan 2026	GSTR-7 / GSTR-8	Dec 2025	Returns for GST TDS/TCS by deductors and e-commerce operators.
11 Jan 2026	GSTR-1 (Monthly)	Dec 2025	Monthly outward supplies for taxpayers with turnover > Rs. 5 crore or monthly filers.
13 Jan 2026	GSTR-1 (Quarterly – QRMP)	Q3 (Oct-Dec 2025)	Quarterly outward supplies return for QRMP taxpayers. Invoices not uploaded through IFF in October and November 2025 must be included in this return.
13 Jan 2026	GSTR-5	Dec 2025	Non-Resident Taxable Persons monthly return.
13 Jan 2026	GSTR-6	Dec 2025	Input Service Distributor (ISD) return – ITC received and distributed.
14 Jan 2026	GSTR-2B Generation (Q3 for QRMP)	Q3 (Oct-Dec 2025)	Auto-generated ITC statement for quarterly filers. QRMP taxpayers must review and reconcile ITC through the Invoice Management System (IMS) before filing GSTR-3B.
18 Jan 2026	CMP-08	Q3 (Oct-Dec 2025)	Composition taxpayers’ quarterly challan-cum-statement declaring turnover and tax payable for Q3.
20 Jan 2026	GSTR-5A	Dec 2025	OIDAR (Online Information and Database Access or Retrieval) service providers’ monthly return.
20 Jan 2026	GSTR-3B (Monthly)	Dec 2025	Monthly summary return for taxpayers with turnover > Rs. 5 crore.
22 Jan 2026	GSTR-3B (Quarterly – QRMP, Group 1)	Q3 (Oct-Dec 2025)	Quarterly GSTR-3B for QRMP taxpayers in Group 1 states/UTs.
24 Jan 2026	GSTR-3B (Quarterly – QRMP, Group 2)	Q3 (Oct-Dec 2025)	Quarterly GSTR-3B for QRMP taxpayers in Group 2 states/UTs.

QRMP State Categories for Quarterly GSTR-3B

Group 1 States/UTs (Due: 22 Jan 2026) include Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, and Lakshadweep.

Group 2 States/UTs (Due: 24 Jan 2026) include Jammu & Kashmir, Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Delhi, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Chandigarh, and Ladakh.

Companies Act & LLP Compliance (ROC Filings) – January 2026

January 2026 marks the final extended deadline to file annual returns and financial statements for FY 2024-25 without additional fees under the MCA’s extended V3 transition relief. Here is what companies and LLPs need to complete:

Due Date	Purpose (Form)	Authority	Description
31 Jan 2026	Form MGT-7 / MGT-7A (Annual Return)	MCA/ROC	Annual return for FY 2024-25. No additional fees until 31 Jan 2026 under extended MCA V3 transition relief (General Circular No. 08/2025 dated 30 Dec 2025).
31 Jan 2026	Form AOC-4 (Financial Statements)	MCA/ROC	Financial statements for FY 2024-25. Includes AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS)—no additional fees until 31 Jan 2026.

Critical MCA Update – General Circular No. 08/2025

The Ministry of Corporate Affairs has issued General Circular No. 08/2025 dated 30 December 2025, extending the deadline for filing Financial Statements and Annual Returns for FY 2024-25 to 31 January 2026 without payment of additional fees. This extension is in continuation of General Circular No. 06/2025 dated 17 October 2025.
The following e-forms are covered under this relaxation: MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL).
All other conditions and requirements of General Circular No. 06/2025 remain unchanged. New MCA V3 e-forms continue to require uploading geotagged photographs of the registered office showing the name board compliant with Section 12 (English + regional language).
Note: This circular does NOT extend AGM deadline – companies must have already held AGM as per Section 96 of the Companies Act, 2013.

Post 31 January 2026: Filings after 31 Jan 2026 will attract normal and additional fees at Rs. 100/day as per the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original due date (30 October 2025 for AOC-4 and 29 November 2025 for MGT-7).

Labour Law Compliance (EPF & ESI) – January 2026

Employers must ensure timely deposit of EPF and ESI contributions to avoid penalties and interest charges. Below are the due dates for January 2026:

Due Date	Compliance	Period	Particulars
15 Jan 2026	EPF & ESI Contributions	Wage Month: Dec 2025	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 at 1% per month of the arrears (as per the amended para 32A of the EPF Scheme and related June 2024 notifications).

EPF/ESI Contribution Rates

EPF contribution is 12% by the employee and 12% by the employer. The employer’s 12% is split as 3.67% to EPF and 8.33% to EPS. ESI contribution is 0.75% by the employee and 3.25% by the employer, applicable to employees earning up to Rs. 21,000 per month.

Late payment consequences include interest at 12% p.a. on EPF delays plus damages at 1% per month of arrears for EPF (post-June 2024 amendments), and penalties under the ESI Act as per applicable regulations. Additionally, employees’ EPF/ESI contributions paid after the statutory due date are generally disallowed as a deduction under section 36(1)(va) of the Income Tax Act, and delayed employer contributions are governed by section 43B.

Foreign Trade (DGFT) & RBI – January 2026

Due Date	Purpose (Form)	Period	Description
7-9 Jan 2026	RBI Form ECB-2	Dec 2025	Monthly ECB (External Commercial Borrowing) return due within seven working days from December 31, 2025. The exact date depends on intervening holidays.
Event-driven	FC-GPR	As applicable	Report to RBI within 30 days of allotment of shares to foreign investors under the FDI route. This is not a calendar-based compliance; it is triggered by the allotment event.
Event-driven	FC-TRS	As applicable	Report transfer of shares between resident and non-resident within 60 days of transfer or receipt of consideration. This is event-driven, not calendar-based.

State-Specific Compliances (Professional Tax) – January 2026

Important: Professional Tax slabs and due dates are state-specific and change frequently through State Finance Acts and notifications. The table below is illustrative only and is not to be treated as up-to-date legal rates. Always verify on the respective State PT portal (Commercial Tax / Profession Tax department) before filing.

State	Due Date (Jan)	Frequency	Income Slabs (Illustrative)
Andhra Pradesh	10 Jan	Monthly	Up to Rs. 15,000: Nil Rs. 15K – 20K: Rs. 150/month Above Rs. 20K: Rs. 200/month
Telangana	10 Jan	Monthly	Up to Rs. 15,000: Nil Rs. 15K – 20K: Rs. 150/month Above Rs. 20K: Rs. 200/month
Karnataka	20 Jan	Monthly	Up to Rs. 25,000: Nil Above Rs. 25K: Rs. 200/month (Rs. 2,500/annum)
Assam	28 Jan	Monthly	Up to Rs. 10,000: Nil Rs. 10K – 15K: Rs. 150/month Rs. 15K – 25K: Rs. 180/month Above Rs. 25K: Rs. 208/month
West Bengal	21 Jan	Monthly	Up to Rs. 10K: Nil Rs. 10K – 15K: Rs. 110/month Rs. 15K – 25K: Rs. 130/month Rs. 25K – 40K: Rs. 150/month Above Rs. 40K: Rs. 200/month
Maharashtra	31 Jan	Monthly / Annual	Male: Up to Rs. 7,500: Nil Rs. 7,501 – 10K: Rs. 175/month Above Rs. 10K: Rs. 200/month (Rs. 300 in February) Female: Up to Rs. 25,000: Nil Above Rs. 25K: Rs. 200/month (Rs. 300 in February)

January 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 Returns (24Q/26Q/27Q)	Rs. 200 per day u/s 234E (capped at TDS amount)	Interest u/s 201(1A); penalty Rs. 10,000 to Rs. 1 lakh u/s 271H for incorrect particulars.
TCS Return (27EQ)	Rs. 200 per day u/s 234E (capped at TCS amount)	Similar to TDS – interest and penalty provisions apply.
MGT-7/7A	Rs. 100/day from original due date (29 Nov 2025)	Additional penalties under Section 92(5); director liability.
AOC-4	Rs. 100/day from original due date (30 Oct 2025)	Additional fee; adjudication penalties possible.
GSTR-3B (Monthly/Quarterly)	Late fee is Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) for returns with tax liability, and Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST) for nil returns, capped at Rs. 5,000 per return (Rs. 2,500 CGST + Rs. 2,500 SGST)—interest at 18% p.a. on unpaid tax.	ITC mismatch notices are possible.
CMP-08	Late fee Rs. 200 per return (Rs. 100 CGST + Rs. 100 SGST); interest at 18% p.a.	Compliance rating impact.
EPF/ESI	Interest at 12% p.a. on delays (PF) plus damages at 1% per month of arrears for EPF (post-June 2024 amendments)	Penalties under the ESI Act; disallowance under the Income Tax Act for delayed employees’ contributions.

FAQ’s

What is the last date for filing MGT-7 and AOC-4 in January 2026?

The last date for filing MGT-7/MGT-7A and AOC-4 (all variants) for FY 2024-25 without additional fees is 31 January 2026. MCA granted this extension vide General Circular No. 08/2025 dated 30 December 2025, following representations from stakeholders regarding challenges with the new MCA V3 portal.

When is the quarterly TDS return due for Q3 (Oct-Dec 2025)?

Quarterly TDS returns in Forms 24Q (salary), 26Q (non-salary payments to residents), and 27Q (payments to non-residents) for Q3 (Oct-Dec 2025) are due by 31 January 2026. TCS return in Form 27EQ is due earlier on 15 January 2026.

What is the difference between the GSTR-3B due dates for Group 1 and Group 2 states under QRMP?

Under the QRMP scheme, quarterly GSTR-3B is due on the 22nd of the month following the quarter for Group 1 states (Southern and Western states like Maharashtra, Karnataka, Tamil Nadu, Gujarat) and on the 24th for Group 2 states (Northern and Eastern states like Delhi, UP, Punjab, West Bengal). For Q3 (Oct-Dec 2025), these dates fall on 22 January 2026 and 24 January 2026, respectively.

When is GSTR-2B generated for QRMP taxpayers filing quarterly GSTR-3B?

GSTR-2B for Q3 (Oct-Dec 2025) will be generated on or after January 14, 2026, for quarterly filers under the QRMP scheme. This allows approximately 8-10 days to reconcile ITC through the Invoice Management System (IMS) before the GSTR-3B filing deadline of January 22/24, 2026.

Is CMP-08 mandatory for composition taxpayers in January 2026?

Yes. Composition taxpayers must file CMP-08 (quarterly challan-cum-statement) for Q3 (Oct-Dec 2025) by 18 January 2026. This form reports quarterly turnover and tax payable. Late filing attracts a fee of Rs. 200 per return (Rs. 100 CGST + Rs. 100 SGST) plus interest at 18% p.a. on outstanding tax.

What happens if I file MGT-7/AOC-4 after 31 January 2026?

Filings made after 31 January 2026 will incur normal and additional fees of Rs. 100 per day, calculated from the original statutory due dates – 30 October 2025 for AOC-4 and 29 November 2025 for MGT-7. For example, if AOC-4 is filed on 5 February 2026, additional fees will be Rs. 100 x 98 days (from 31 Oct to 5 Feb) = Rs. 9,800.

What is the penalty for late filing of quarterly TDS returns?

Late filing of TDS returns attracts a fee of Rs. 200 per day under Section 234E, capped at the TDS amount. Additionally, if incorrect particulars are furnished, a penalty ranging from Rs. 10,000 to Rs. 1,00,000 may be levied under Section 271H. Interest at 1.5% per month applies on the late deposit of TDS after deduction.

Is there any advance tax deadline in January 2026?

No. The next advance tax instalment (4th and final) for FY 2025-26 is due on 15 March 2026. The 3rd instalment was due on 15 December 2025.

Disclaimer: This general guidance calendar reflects laws/notifications as of December 31, 2025, incorporating MCA General Circular No. 08/2025 dated 30 December 2025 (extending AOC-4/MGT-7 deadline to 31 January 2026). Regulations may change; confirm on official MCA/CBDT/CBIC portals. 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.

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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.