What is a Compliance Calendar?
It is a strategic tool that maps out all mandatory deadlines, filings, and tasks for an organization to adhere to various laws, regulations, and internal policies, acting as a roadmap to prevent penalties, ensure smooth operations, and maintain good standing with regulators, stakeholders, and investors. It tracks periodic (monthly, quarterly, annual) and event-based obligations, covering areas like tax, labor, data security, and industry-specific rules.
What it includes:
• Deadlines: Specific dates for reports, license renewals ,tax filings, and other submissions.
• Requirements: Details on what needs to be done, under which law (e.g., Companies Act, GST, OSHA), and by whom.
• Internal/External Events: Records of audits, assessments, and interactions with government agencies.
Key benefits:
• Avoids Penalties: Helps meet deadlines, preventing fines and legal issues.
• Improves Organization: Provides a clear view of all obligations, reducing complexity.
• Enhances Transparency: Demonstrates good corporate governance to investors.
• Streamlines Workflow: Manages tasks, assigns responsibilities, and generates reminders.
How it works:
• Centralizes Information:
Consolidates obligations from different regulatory bodies (local, national, international).
• Categorizes Tasks:
Separates event-based tasks (e.g., new certification) from periodic ones (e.g., quarterly tax filings).
• Offers Visibility:
Shows compliance status (completed, pending, in-progress) through dashboards.
In essence, it’s a proactive system to manage legal and regulatory obligations systematically, ensuring a business stays compliant and avoids costly mistakes.
The CC (compliance calendar) for Jan.2026 includes key due dates for Income Tax, GST, SEBI, and FEMA regulations, with significant deadlines around the 7th, 15th, 21st, 30th, and 31st of January 2026.
Here are some key compliance dates for January 2026:
• Income Tax deadlines in January relate to TDS/TCS filings for the quarter ending 31 Dec.2025. These include depositing TDS/TCS for December 2025 by January 7, issuing TDS certificates for November 2025 by January 14, filing quarterly TCS statements by January 15, issuing quarterly TDS certificates for December 2025 by January 30, and filing quarterly TDS statements by January 31.
• GST deadlines primarily concern the December 2025 period and the October-December 2025 quarter. Key dates include GSTR-7 and GSTR-8 by January 10, GSTR-1 for monthly filers by January 11, GSTR-1 for quarterly filers and GSTR-5/GSTR-6 by January 13, CMP-08 by January 18, GSTR-3B for monthly filers and GSTR-5A by January 20, GSTR-3B for quarterly filers by January 22/24, and GSTR-11 by January 28.
• SEBI & FEMA deadlines include FEMA reporting via Form ECB-2 by January 9, filing of shareholding patterns by January 21, and integrated governance filings by January 30.
• Other compliances include EPF and ESI contributions by January 15 and filing of financial statements (Form AOC-4 series) and the POSH Annual Report by January 31.
• January 7, 2026: Deadlines include depositing TDS/TCS for December 2025 and filing GSTR-7 and GSTR-8 for the same month. Quarterly TDS deposits for October-December 2025 are also due.
• January 9, 2026: FEMA reporting for external commercial borrowing (ECB) transactions using Form ECB-2 is required.
• January 10, 2026: GSTR-7 and GSTR-8 returns for December 2025 are due.
• January 11, 2026: GSTR-1 is due for monthly filers and those with turnover exceeding INR 5 Crore for December 2025.
• January 13, 2026: GSTR-1 (IFF-Invoice Furnishing Facility ) for QRMP scheme taxpayers for October-December 2025, along with GSTR-5 and GSTR-6 for December 2025, are due.
• January 14, 2026: TDS certificates for specific sections for November 2025 need to be issued. Form ADT-1 for auditor appointment may also be due.
• January 15, 2026: Key deadlines include depositing EPF/ESI for December 2025, filing quarterly TCS statements (Form 27EQ), submitting Form 24G by government offices, and submitting Form 15CC for foreign remittances.
• January 18, 2026: CMP-08 for composition scheme taxpayers for October-December 2025 is due.
• January 20, 2026: GSTR-3B monthly return and GSTR-5A for OIDAR service providers for December 2025 are due.
• January 21, 2026: Shareholding patterns need to be filed under SEBI regulations.
• January 22/24, 2026: GSTR-3B quarterly return for QRMP taxpayers for October-December 2025 is due, with specific dates varying by state.
• January 28, 2026: GSTR-11 for persons with a UIN (Unique Identity Number) for December 2025 is due.
• January 30, 2026: Deadlines include issuing quarterly TCS certificates (Form 27D) and filing challan-cum-statements for tax deducted under certain sections for December 2025. Integrated governance filings under SEBI regulations are also due.
• January 31, 2026: Quarterly TDS statements for October-December 2025 are due. Other deadlines include filing financial statements (Form AOC-4 series) (check MCA website for specific deadlines), submitting POSH Annual Reports, and Professional Tax payments/returns for December 2025 (state-specific dates apply).
Key Due Dates in January 2026
Date Category Compliance Requirement Period
Jan 7 Income Tax/GST Deposit of TDS/TCS, STT, CTT; filing of GSTR-7 (TDS) and GSTR-8 (TCS) returns December 2025
Jan 9 FEMA Reporting of ECB (External Commercial Borrowing) transactions via Form ECB-2 (7 working days) December 2025
Jan 11 GST GSTR-1 (monthly) filing for taxpayers with aggregate turnover > ₹5 Cr or opted for monthly filing December 2025
Jan 13 GST GSTR-1 (quarterly) filing for QRMP scheme taxpayers; GSTR-5, GSTR-5A, GSTR-6 filings Oct–Dec 2025 / Dec 2025
Jan 15 ESI/PF Payment of ESI and PF contributions; Filing of ECR (EPF return) December 2025
Jan 15 Income Tax Quarterly statement of TCS (Form 27EQ) Oct–Dec 2025
Jan 18 GST CMP-08 (quarterly statement and tax payment) for composition dealers Oct–Dec 2025
Jan 20 GST GSTR-3B (monthly) filing for taxpayers with aggregate turnover > ₹5 Cr (or monthly filers) December 2025
Jan 22/24 GST GSTR-3B (quarterly) filing for QRMP scheme taxpayers, based on state/UT group Oct–Dec 2025
Jan 30 Income Tax/SEBI Issuance of quarterly TCS certificates (Form 27D); deposit of TDS via Forms 26QB/QC/QD/QE Oct–Dec 2025 / Dec 2025
Jan 31 Income Tax Quarterly statement of TDS (Forms 24Q, 26Q, 27Q) Oct–Dec 2025
Details by Regulatory Body
Income Tax
January is a busy month for quarterly and monthly compliance.
• Jan 7: Due date for general TDS/TCS, STT, and CTT deposits for December 2025.
• Jan 15: Due date for furnishing various quarterly statements and declarations (Form 15G/15H, Form 15CC, Form 49BA).
• Jan 30: Due date for TDS payment-cum-statement for specific sections (e.g., sale of property – 194-IA) for December 2025 transactions.
• Jan 31: Final deadline for filing quarterly TDS returns (Forms 24Q, 26Q, 27Q) for the quarter ending December 31, 2025.
GST (Goods and Services Tax)
Deadlines vary based on a taxpayer’s aggregate turnover and chosen filing scheme (monthly vs. QRMP).
• Jan 10: GSTR-7 (TDS) and GSTR-8 (TCS) returns for December 2025.
• Jan 11: GSTR-1 for monthly filers for December 2025.
• Jan 13: GSTR-1 for quarterly filers (QRMP scheme) for the quarter October-December 2025.
• Jan 18: CMP-08 (payment of tax by composition scheme dealers) for the quarter October-December 2025.
• Jan 20: GSTR-3B for monthly filers for December 2025.
• Jan 22/24: GSTR-3B for quarterly filers (QRMP scheme) for the quarter October-December 2025.
ESI & PF (Employee State Insurance & Provident Fund)
These labour law compliances have standard monthly deadlines.
• Jan 15: Due date for payment of PF and ESI contributions, along with filing of returns/challans (ECR) for the previous month (December 2025).
FEMA & SEBI
• Jan 9 (approx): Reporting of External Commercial Borrowing (ECB) transactions in Form ECB 2 to the RBI through an AD Category I bank is due within 7 working days from the end of December.
• Jan 21 (approx): SEBI filings, such as the shareholding pattern statement, are generally due.
• Jan 30 (approx): Integrated governance filings may be due for listed
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