September 2026 Compliance Calendar: CCFS, Audit & AGM

September 2026 carries two decisive dates. Tuesday 15 September is the final day of the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) and the second advance tax instalment date, and Wednesday 30 September is the tax audit report deadline for FY 2025-26 and the outer date for holding the annual general meeting. The monthly GST, TDS, EPF, and ESI cycle runs between them. This calendar sets out the central tax, corporate, labour, and foreign-exchange deadlines for the month, with the applicability test and the legal basis for each.

September 2026 at a Glance

The month is built around the 15th and the 30th. On 15 September, the CCFS-2026 window closes for good, and the second advance tax instalment for FY 2026-27 is due the same day. On 30 September, the Section 44AB tax audit report for FY 2025-26 must be furnished, the annual general meeting for that year must be held, and entities that filed the Foreign Liabilities and Assets (FLA) return on provisional figures must revise it with audited figures.

Income Tax & TDS – September 2026

The two-statute split is at its widest this month. Every TDS and TCS act in September relates to FY 2026-27 and runs under the Income-tax Act, 2025, and the Income-tax Rules, 2026, which renumbered the certificate and challan forms. Advance tax also crosses over: the 15 September instalment is for FY 2026-27, so it is governed by Section 408 read with Section 404 of the 2025 Act rather than Sections 211 and 208 of the old law. The 30 September audit report, by contrast, is for FY 2025-26 and stays under the Income-tax Act, 1961, preserved by Section 536 of the 2025 Act.

Advance Tax: Applies under Section 404 if net estimated tax reaches ₹10,000. Under Section 425, no deferment interest applies if at least 36% is paid by 15 September. Non-business resident senior citizens are exempt, and Section 58(2) presumptive assessees pay fully by 15 March under Section 408(2). Unforeseen capital gains, casual income, or dividends avoid interest if tax is paid in the subsequent installment.

Audit Report: The 30 September statutory deadline remains unchanged. Thresholds for FY 2025-26 are: business turnover over ₹1 crore (or ₹10 crore if cash receipts/payments remain within 5%), professional receipts over ₹50 lakh, and separate presumptive triggers. Both auditor upload and assessee acceptance are mandatory for completion.

Transfer pricing Form 3CEB (Section 92E) is due 31 October 2026, with returns due 30 November 2026; standard audit-case returns are due 31 October 2026.

GST Deadlines – September 2026

Nothing in the GST statute or rules changed for September, but the calendar itself creates a problem. Two due dates fall on Sundays, the 13th and the 20th, and the 20th is the monthly GSTR-3B due date. The portal runs all day,s and no notification shifts either date, so treat both as they stand and pay a working day earlier if bank realisation is a factor. Outward liability in GSTR-3B stays hard-locked, so GSTR-1A, open from 12 September until the August GSTR-3B is filed, is the only route to correct it.

ROC, Company & LLP – September 2026

Two MCA dates matter, and one of them was fixed only on the last day of August. General Circular No. 04/2026 dated 31 August 2026 extended the Companies Compliance Facilitation Scheme, 2026 to 15 September 2026, following representations from stakeholders including the Institute of Company Secretaries of India (ICSI). This is the third window for a scheme that opened on 15 April 2026 and was originally to close on 15 July. All terms are unchanged; only the date moved.

CCFS-2026 exclusions remain unchanged. Companies with final strike-off notices under Section 248, those applying for strike-off or dormant status (Section 455) pre-scheme, and entities dissolved via amalgamation are excluded. E-filings and payments must be fully completed by the 15th, so avoid last-minute portal congestion.

DIR-3 KYC is no longer a September filing. Under substituted Rule 12A (in force on 31 March 2026), Director KYC transitioned to a triennial intimation due on 30 June via Form DIR-3 KYC Web. Only event-based updates (changes in mobile, email, or address) are due in September, within 30 days of the change.

EPF & ESI – September 2026

August wage contributions for EPF and ESI are due Tuesday, 15 September 2026. EPF operates under the Employees’ Provident Funds Scheme, 2026 (effective 1 July 2026).

The reason to keep a buffer on these two, even in a clean month, is that an employee’s share of the contribution deposited after the due date is permanently disallowed as a business deduction. That consequence is separate from, and larger than, the interest and damages on the delay itself.

DGFT & RBI – September 2026

One recurring reporting date and one annual follow-up fall this month. The automatic export obligation extension that ran through the summer has now expired, which changes what a defaulting authorisation holder has to do next.

Professional Tax – September 2026

Professional tax is state law, and filing frequency can depend on registration type, employee count, the previous year’s liability, and local notifications. The table gives the indicative September date for seven states and names the governing provision where one was confirmed; treat it as a planning aid and check your state portal before filing. Tamil Nadu appears this month, unlike in August, because its professional tax is half-yearly and the April to September half is payable by 30 September.

Disclaimer: This is general information reflecting the law and notifications as on 1 September 2026, not advice on any specific case. Deadlines can be extended, and portal advisories can change a filing route, so check the official portal for your filing before you act: incometax.gov.in, gst.gov.in, mca.gov.in, epfindia.gov.in, esic.gov.in, flair.rbi.org.in and dgft.gov.in. Professional tax is governed by state law and dates vary. Take professional advice on your own facts.