As the financial year 2025–26 approaches its close, March 2026 becomes one of the most crucial months for businesses, professionals, and taxpayers across India. It is a period marked by year-end reconciliations, advance tax payments, statutory filings, and regulatory compliances under various laws including the Income Tax Act, GST laws, Companies Act, and other applicable regulations. Timely adherence during this month helps avoid interest, penalties, and last-minute procedural challenges. The Compliance Calendar for March 2026 serves as a practical guide to track important due dates related to tax deposits, return filings, TDS/TCS payments, GST returns, MCA filings, and other statutory obligations. Since this month also determines the financial closure of accounts, careful planning and proactive compliance are essential to ensure a smooth transition into the new financial year 2026–27.Staying updated and organised not only ensures legal compliance but also strengthens financial discipline and regulatory credibility for businesses and individuals alike.
COMPLIANCE CALENDAR — MARCH 2026
India Statutory Deadlines | GST · ESI & PF · FEMA · Income Tax · Companies Act
| Due Date | Day | Act / Law | Form / Return | Description of Compliance | Applicable To | Frequency | Penalty for Default |
| 07-Mar-26 | Sat | GST | GSTR-7 | TDS Deductors – File TDS Return for Feb 2026 | Government Deductors | Monthly | Late fee ₹200/day (max ₹10,000) + 18% interest |
| 07-Mar-26 | Sat | GST | GSTR-8 | E-commerce Operators – TCS Return for Feb 2026 | E-Commerce Operators | Monthly | Late fee ₹200/day (max ₹10,000) |
| 10-Mar-26 | Tue | GST | GSTR-1 | Outward Supply Return for Feb 2026 (Turnover > ₹5 Cr or opted out of QRMP) | Regular Taxpayers | Monthly | Late fee ₹50/day (₹20/day for nil return); max ₹10,000 |
| 11-Mar-26 | Wed | GST | GSTR-1 (IFF) | Invoice Furnishing Facility – Feb 2026 (QRMP Taxpayers) | QRMP Scheme Taxpayers | Monthly | No direct late fee; affects recipient’s ITC |
| 13-Mar-26 | Fri | GST | GSTR-6 | Input Service Distributor Return for Feb 2026 | ISD Registrants | Monthly | Late fee ₹200/day (max ₹5,000) |
| 13-Mar-26 | Fri | GST | GSTR-5 | Non-Resident Taxable Person Return for Feb 2026 | Non-Resident Taxable Persons | Monthly | Late fee ₹200/day (max ₹10,000) |
| 20-Mar-26 | Fri | GST | GSTR-5A | OIDAR Services Return for Feb 2026 | OIDAR Service Providers | Monthly | Late fee ₹200/day (max ₹10,000) |
| 20-Mar-26 | Fri | GST | GSTR-3B | Monthly Summary Return & Tax Payment for Feb 2026 (Turnover > ₹5 Cr) | Large Taxpayers | Monthly | Late fee ₹50/day + 18%/24% interest on tax; max ₹10,000 |
| 22-Mar-26 | Sun | GST | GSTR-3B | Monthly Return for Feb 2026 – Cat-1 States (≤ ₹5 Cr, QRMP) | Small Taxpayers – Cat 1 States | Monthly | Late fee ₹20/day (nil return) or ₹50/day; max ₹10,000 |
| 24-Mar-26 | Tue | GST | GSTR-3B | Monthly Return for Feb 2026 – Cat-2 States (≤ ₹5 Cr, QRMP) | Small Taxpayers – Cat 2 States | Monthly | Late fee ₹20/day (nil return) or ₹50/day; max ₹10,000 |
| 25-Mar-26 | Wed | GST | PMT-06 | Challan Payment – QRMP Taxpayers for Feb 2026 | QRMP Scheme Taxpayers | Monthly | 18% interest on delayed payment |
| 28-Mar-26 | Sat | GST | GSTR-11 | Inward Supply Statement by UIN Holders for Feb 2026 | UIN Holders (Embassies, UN, etc.) | Monthly | No specific penalty prescribed |
| 15-Mar-26 | Sun | ESI & PF | ESI Challan | ESI Contribution Payment for Feb 2026 | Establishments with ≥10 employees | Monthly | Simple interest @ 12% p.a. + damages up to 25% |
| 15-Mar-26 | Sun | ESI & PF | PF Challan (ECR) | EPF & EPS Contribution via ECR for Feb 2026 | Establishments with ≥20 employees | Monthly | Penal damages 5–25% + interest @ 12% p.a. |
| 25-Mar-26 | Wed | ESI & PF | PF Return | Monthly PF Return Filing (Form 12A equivalent via EPFO unified portal) | All PF-registered employers | Monthly | Penalty u/s 14B of EPF Act |
| 31-Mar-26 | Tue | ESI & PF | Form 3A / 6A | Annual PF Member Passbook Reconciliation – Q4 FY2025-26 | All PF-registered employers | Quarterly | Penalty for non-compliance |
| 31-Mar-26 | Tue | ESI & PF | ESI Form 01 | Half-Yearly ESI Return for period Oct 2025 – Mar 2026 | ESI-registered employers | Half-Yearly | Prosecution + damages up to 25% |
| 07-Mar-26 | Sat | FEMA | FCGPR (Form) | FC-GPR: Reporting of FDI received in Feb 2026 (within 30 days of allotment) | Companies receiving FDI | Within 30 days | Compounding penalty up to 3x the amount involved |
| 07-Mar-26 | Sat | FEMA | FCTRS | FC-TRS: Transfer of shares between Resident & Non-Resident (within 60 days) | Buyer/Seller of shares | Within 60 days | Compounding penalty |
| 15-Mar-26 | Sun | FEMA | ODI Annual Return | Annual Performance Report (APR) for Overseas Direct Investment – FY2025 | Indian entities with ODI | Annual | Penalty up to ₹2 lakh + ₹5,000/day |
| 31-Mar-26 | Tue | FEMA | FLA Return | Foreign Liabilities & Assets (FLA) Annual Return for FY2025-26 | Companies with FDI/ODI | Annual | Penalty under FEMA 1999 |
| 31-Mar-26 | Tue | FEMA | ECB Return | Monthly ECB-2 Return for Feb 2026 (External Commercial Borrowings) | ECB borrowers | Monthly | Penalty for non-reporting |
| 07-Mar-26 | Sat | Income Tax | TDS Challan | Deposit TDS/TCS for Feb 2026 (all deductors except government) | All TDS/TCS Deductors | Monthly | Interest @ 1.5%/month from deduction to deposit date |
| 07-Mar-26 | Sat | Income Tax | Form 26QB/26QC/26QD | TDS on Property/Rent/Contractor Payments for Feb 2026 | Buyers/Tenants/Specified Persons | Monthly | Interest + penalty u/s 234E ₹200/day |
| 15-Mar-26 | Sun | Income Tax | Advance Tax | 4th & Final Instalment of Advance Tax for FY 2025-26 (100% of liability) | All assesses (not 44AD/44ADA) | Annual | Interest u/s 234B & 234C @ 1% per month |
| 15-Mar-26 | Sun | Income Tax | Form 15G/15H | Quarterly upload of Form 15G/15H declarations for Q3 (Oct–Dec 2025) | Banks / Payers of Interest | Quarterly | ₹200/day u/s 271H (max ₹1 lakh) |
| 30-Mar-26 | Mon | Income Tax | Form 3CEAD | Country-by-Country Report (CbCR) for Constituent Entities (FY2024-25) | MNE Group CEs | Annual | ₹5,000/day up to 1 month; ₹15,000/day thereafter |
| 31-Mar-26 | Tue | Income Tax | Form 10-IC / 10-ID | Opt-in for Lower Corporate Tax Rate u/s 115BAA/115BAB for AY2025-26 | Domestic Companies | Annual | Loss of concessional rate for the year |
| 31-Mar-26 | Tue | Income Tax | Revised / Belated ITR | Last date to file Belated / Revised ITR for AY 2025-26 (FY 2024-25) | All Assesses | Annual | Penalty u/s 234F ₹5,000; interest u/s 234A/B/C |
| 31-Mar-26 | Tue | Income Tax | Form 16 / 16A | Issue TDS Certificates for Q3 (Oct–Dec 2025) – Form 16A | All TDS Deductors | Quarterly | ₹100/day u/s 272A(2)(g) |
| 31-Mar-26 | Tue | Income Tax | Vivad se Vishwas | Year-end review: pending tax dispute settlements | Companies with disputes | Annual | Loss of settlement opportunity |
| 21-Mar-26 | Sat | Companies Act | DIR-3 KYC | Annual KYC for Directors holding DIN (FY2025-26) – Web Form | All Directors with DIN | Annual | DIN deactivated; ₹5,000 reactivation fee |
| 25-Mar-26 | Wed | Companies Act | MSME Form 1 | Half-yearly return for outstanding payments to MSMEs (Oct 2025 – Mar 2026) | Cos. with MSME dues > 45 days | Half-Yearly | ₹25,000–₹3 lakh; officer imprisonment |
| 31-Mar-26 | Tue | Companies Act | Board Meeting | Q4 Board Meeting & Approval of Q3 Financials | All Listed / Large Companies | Quarterly | Penalty u/s 173 ₹25,000 + ₹5,000/day |
| 31-Mar-26 | Tue | Companies Act | CSR Spending | Mandatory CSR Expenditure for FY 2025-26 (2% of avg net profit) | Companies u/s 135 of CA 2013 | Annual | 2x unspent amount transferred to Scheduled VII fund |
| 31-Mar-26 | Tue | Companies Act | DPT-3 | Annual Return of Deposits / Outstanding Loans (FY2024-25 data verification) | All Companies | Annual | ₹1 crore or loan amount, whichever lower |
| 31-Mar-26 | Tue | Companies Act | XBRL Filing | Financial Statements XBRL tagging completion for FY2024-25 before AGM | Listed & Large Companies | Annual | Penalty u/s 137 ₹1,000/day (max ₹10 lakh) |
| 31-Mar-26 | Tue | Companies Act | Statutory Registers | Year-end update of all statutory registers (Members, Directors, Charges, etc.) | All Companies | Annual | Penalty u/s 447 for fraud; u/s 88 for registers |
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