For FY 2026-27 a March year-end private company pays advance tax by 15 June, 15 September and 15 December 2026 and 15 March 2027 (15/45/75/100%, ITA 2025 s.408), holds its AGM by 30 September 2027 (Companies Act s.96(1)), then files AOC-4 within 30 days (s.137) and the annual return within 60 days (s.92(4)) of the AGM.
Legal basis: Companies Act 2013 ss.12(4), 64, 77, 92, 96, 117, 137, 139, 164(2), 403; CGST Act 2017 ss.37, 39, 44, 47, 50 with CGST Rules 61 and 80; Income-tax Act 2025 ss.63, 408, 424, 425, 427, 446; Code on Social Security 2020 ss.127, 128 and First Schedule. — Effective: FY 2026-27 (1 April 2026 to 31 March 2027) and the filings for that year that fall due in 2027.
This page rolls the FY 2025-26 calendar forward one year. The big change is income tax: the Income-tax Act 2025 applies from 1 April 2026, so every income-tax reference for FY 2026-27 uses the 2025 Act's section numbers. Where a date depends on a rule or notification we have not verified, the page sends you to the official portal instead of guessing.
What is due in FY 2026-27, month by month?
Monthly filings never pause: the quarterly and annual items sit on top of a base load of GST and payroll.
When is the AGM, and which ROC filings follow it?
The AGM is the hinge. Under s.96(1) it must be held within six months of the close of the financial year, so by 30 September 2027 for FY 2026-27. A company's first AGM gets nine months instead.
The s.403 additional fee for a late AOC-4 or MGT-7 is "not less than one hundred rupees per day", and it applies without prejudice to the s.137(3) and s.92(5) penalties. Where a company has not filed financial statements or annual returns for three continuous financial years, no person who is or has been its director can be re-appointed there or appointed in another company for five years, under s.164(2)(a).
Two ROC items sit outside the AGM chain. MSME-1 is half-yearly; confirm the due dates on MCA21. DIR-3 KYC is filed per Rule 12A of the Companies (Appointment and Qualification of Directors) Rules 2014; confirm the current cycle and due date on MCA21.
When is advance tax due for FY 2026-27?
Under ITA 2025 s.408(1), advance tax is paid in four instalments. Shortfalls attract interest under s.424 and s.425.
What are the TDS and tax-audit deadlines?
TDS has two clocks: the challan (monthly deposit) and the quarterly statement. The monthly deposit date, the quarterly statement dates and the Form 16/16A date are set by rules; take them from the TDS due-date pages and confirm on the TRACES portal.
Under the Act, a late TDS statement attracts a fee of ₹200 for every day the failure continues under ITA 2025 s.427(1). For FY 2025-26 and earlier, the 1961 Act's ss.271H, 272A and 201(1A) governed penalty and interest; their ITA 2025 equivalents are not mapped on this page.
The tax audit is a separate exercise from the Companies Act audit. For FY 2026-27 it is required by ITA 2025 s.63(1) for a business meeting the conditions in its Table, "before the specified date". Failure to get audited is a penalty under s.446. The statutory audit under Companies Act s.139 applies to every company regardless of turnover, and the auditor's appointment is what ADT-1 reports.
When are GST returns due each month?
A late return attracts a late fee under s.47. Tax paid late carries interest under s.50(1) at the notified rate, not exceeding 18% (CGST s.50(1)).
Which payroll deadlines apply?
EPF and ESI now sit under the Code on Social Security 2020. Chapter III (provident fund) applies to establishments with 20 or more employees (CoSS First Schedule); Chapter IV (ESI) to those with 10 or more. The monthly contribution date is set by the schemes.
Professional tax, labour welfare fund and the POSH annual report run on state and other calendars that we have not verified for FY 2026-27.
Which event filings carry a 30-day clock?
Sources
- Companies Act, 2013
- Central Goods and Services Tax Act, 2017 and CGST Rules, 2017
- Income-tax Act, 2025
- Code on Social Security, 2020
- Companies (Appointment and Qualification of Directors) Rules, 2014, Rule 12A
---
See Also
Frequently asked questions
When must a private company hold its AGM for FY 2026-27?
By 30 September 2027: within six months of the 31 March 2027 year-end, under the first proviso to Companies Act s.96(1). A first AGM gets nine months.
What are the advance tax dates for FY 2026-27?
15 June, 15 September and 15 December 2026, and 15 March 2027, for 15%, 45%, 75% and 100% of the tax, under ITA 2025 s.408(1).
What does a late TDS statement cost?
₹200 per day while the failure continues, under ITA 2025 s.427(1). The quarterly due dates themselves are set by rules; confirm them on the TRACES portal.
Is the tax audit the same as the company audit?
No. The tax audit is ITA 2025 s.63(1) and depends on the Table conditions. The statutory audit is Companies Act s.139 and applies to every company.
What interest applies to late GST?
Interest at the notified rate, not exceeding 18%, for the period the tax stays unpaid (CGST s.50(1)).
What happens if annual returns are not filed for three years?
Anyone who is or has been a director of that company cannot be re-appointed there, or appointed in another company, for five years, under s.164(2)(a).
Next steps on ROC annual filing
See what applies to your company, then check it with a free tool.