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April 2026 Compliance Calendar: Key Due Dates Across India

by | Apr 1, 2026 | General

Introduction: Navigating April 2026 Compliance

This document outlines the critical compliance deadlines for April 2026 across major regulatory frameworks in India, including Goods and Services Tax (GST), Income Tax, Provident Fund (PF) and Employees’ State Insurance (ESI), Securities and Exchange Board of India (SEBI), Foreign Exchange Management Act (FEMA), and the Companies Act. Staying informed and adhering to these dates is crucial for businesses and professionals to avoid penalties and maintain regulatory standing.

 

Goods and Services Tax (GST) Filings

  • GSTR-1 (Monthly Filers): Due by April 11, 2026. This return details outward supplies.
  • GSTR-1 (Quarterly Filers): Due by April 13, 2026. For taxpayers opting for quarterly filing.
  • GSTR-3B (Monthly Filers): Due by April 20, 2026. This is a summary return of outward supplies, inward supplies, and tax liability.
  • GST Payment (for March 2026): Due by April 20, 2026. Payment of tax liability for the previous month.
  • CMP-08 (Quarterly for Composition Scheme): Due by April 18, 2026. For taxpayers under the composition scheme, reporting tax paid on sales for January-March 2026.
  • GSTR-5A (Monthly): Due by April 20, 2026. For non-resident taxable persons.
  • GSTR-7 (Monthly): Due by April 10, 2026. For persons required to deduct TDS under GST for March 2026.
  • GSTR-8 (Monthly): Due by April 10, 2026. For e-commerce operators, reporting supplies made through their platform for March 2026.
  • GSTR-11: Due by April 28, 2026. For persons claiming refund under Section 54 of the CGST Act.

Income Tax Due Dates

  • Uploading of declarations received in Form 27C from the buyer in March 2026: Due by April 7, 2026.
  • Deposit of Tax deducted/collected by an office of the government for March 2026: Due by April 7, 2026.
  • Issue of TDS Certificate for tax deducted under Section 194-IA, 194-IB, 194M, and 194S (by specified person) in February 2026: Due by April 14, 2026.
  • Furnishing of statement in Form No. 3BB by a specified person: Due by April 15, 2026. (Specific details for Form 3BB are not fully elaborated in the provided search results, but it relates to income tax compliance).

Provident Fund (PF) & Employees’ State Insurance (ESI)

  • PF and ESI Payments: Due by April 15, 2026. This covers contributions for the month of March 2026.

SEBI Filings

  • Disclosure of Shareholding Patterns: Due by April 21, 2026. For listed entities.
  • Corporate Governance Reports: Due by April 30, 2026. For listed entities.
  • SEBI-related compliance requirements generally include disclosure obligations, insider trading regulations, and capital market regulations. Specific monthly filings are not detailed in the provided search results, but event-based compliances are critical.

FEMA Compliance

  • Reporting of actual ECB (External Commercial Borrowings) transactions: Due by April 9, 2026.
  • Form ECB-2 Reporting: While typically due by the 10th of the month for the previous month, specific April 2026 dates are not explicitly detailed for this form in the provided snippets, but it’s a monthly reporting requirement.

Companies Act & MCA Returns

  • MBP-1 (Memorandum of Board Position): First Board meeting of FY 2025-26. While the exact due date for April 2026 is not specified, it’s linked to the first board meeting of the financial year.
  • Annual Return for Dormant Status: Due by April 30, 2026.
  • Update Unspent CSR Funds: Companies must update their status regarding unspent Corporate Social Responsibility funds.
  • MCA Companies Compliance Facilitation Scheme (CCFS-2026): While this scheme was for regularizing delayed filings with fee waivers, its applicability and specific deadlines for April 2026 would depend on its terms and conditions.

Important Note on Taxpayer Options

  • Composition Scheme for FY 2026-27: Taxpayers had the option to opt for the composition scheme for the Financial Year 2026-27 by filing Form CMP-02 before March 31, 2026. This is a forward-looking compliance requirement.

Conclusion: Proactive Compliance for a Smooth Financial Year

Adhering to the April 2026 compliance calendar is essential for maintaining a clean regulatory record and avoiding financial penalties. Businesses and professionals are advised to mark these dates and ensure all necessary filings and payments are completed on time. Regular review of regulatory updates is also recommended as deadlines and requirements can be subject to change.