December is one of the heaviest months of the compliance year. Along with the usual monthly GST and TDS filings, it carries the third advance tax instalment, the GST annual return, the last date for belated and revised income-tax returns, and the fee-free window for AOC-4 and CRA-4. This page lists every due date for December 2026 in order, with who it applies to and what happens if you miss it.
December 2026 at a glance
All due dates, in order
- 7Mon · DecTDS / TCS
TDS and TCS deposit for November 2026
Who: All deductors and collectorsTax deducted or collected in November has to be deposited by 7 December. Late deposit attracts interest at 1.5% a month.
- 10Thu · DecGST
GSTR-7 and GSTR-8 for November
Who: GST TDS deductors and e-commerce operators (TCS)Return of tax deducted at source under GST (GSTR-7) and tax collected by e-commerce operators (GSTR-8).
- 11Fri · DecGST
GSTR-1 for November (monthly filers)
Who: Regular taxpayers filing monthlyOutward supplies for November. Your buyers see these invoices in IMS and GSTR-2B only after you file.
- 13Sun · DecGST
IFF for November, GSTR-5 and GSTR-6
Who: QRMP taxpayers (IFF, optional), non-resident taxpayers and ISDsQRMP taxpayers can upload B2B invoices for November in IFF so that buyers get credit without waiting for the quarter.
- 15Tue · DecIncome Tax
Advance tax: third instalment (75%)
Who: Anyone whose tax for the year, after TDS, is ₹10,000 or moreBy 15 December, at least 75% of the estimated tax for tax year 2026-27 should be paid. A shortfall attracts interest at 1% a month.
- 15Tue · DecPF / ESI
PF (ECR) and ESI contributions for November
Who: Employers registered under EPF and ESIDeposit employee and employer contributions for November wages and file the ECR.
- 20Sun · DecGST
GSTR-3B for November (monthly filers)
Who: Regular taxpayers filing monthlySummary return and tax payment for November. Late payment attracts interest at 18% a year.
- 25Fri · DecGST
PMT-06 tax payment for November
Who: QRMP taxpayersQRMP taxpayers pay the GST for the second month of the quarter by challan PMT-06.
- 30Wed · DecTDS / TCS
Form 141 for November deductions
Who: Individuals who deducted TDS on property purchase, rent or contract and professional paymentsChallan-cum-statement for TDS deducted in November on these one-time payments (earlier Forms 26QB, 26QC and 26QD).
- 31Thu · DecGST
GSTR-9 and GSTR-9C for FY 2025-26
Who: GSTR-9: turnover above ₹2 crore. GSTR-9C: above ₹5 croreAnnual return and reconciliation statement for FY 2025-26. Late fee applies for every day of delay.
- 31Thu · DecIncome Tax
Belated and revised ITR for FY 2025-26
Who: Anyone who has not filed, or needs to correct, the FY 2025-26 returnLast date for a belated return (late fee ₹1,000 or ₹5,000) and for a revised return without any fee.
- 31Thu · DecROC / MCA
AOC-4 for FY 2025-26 without additional fee
Who: Companies that have not filed financial statementsMCA General Circular 05/2026 waives the additional fee up to 31 December 2026. After that, the fee runs from the original due date.
- 31Thu · DecCost Audit
CRA-4 for FY 2025-26 without additional fee
Who: Companies covered by cost auditMCA General Circular 06/2026 allows the cost audit report to be filed up to 31 December 2026 without additional fee.
Coming up in January 2027
| Date | Due |
|---|---|
| 7 January 2027 | TDS / TCS deposit for December |
| 11 January 2027 | GSTR-1 for December (monthly) |
| 13 January 2027 | GSTR-1 for October to December (QRMP) |
| 15 January 2027 | PF and ESI for December |
| 20 January 2027 | GSTR-3B for December (monthly) |
| 31 January 2027 | TDS return for Q3 (Forms 138, 140, 144) and TCS return (Form 143) |
| 31 January 2027 | MGT-7 / MGT-7A for FY 2025-26 without additional fee |
How to use this calendar
- Add the dates to your phone. The .ics file above adds every December date to Google Calendar, Outlook or the iPhone calendar in one step.
- Work back from the date. Most late filings happen because the data was not ready, not because the date was forgotten. Close the books for November by the first week of December.
- Check holidays. 25 December is a holiday, but the PMT-06 due date does not move. Banks and portals are slow around year-end, so do not leave payments for the last day.
Frequently asked questions
What are the main compliance due dates in December 2026?
TDS deposit on 7 December, GSTR-1 on 11 December, advance tax and PF/ESI on 15 December, GSTR-3B on 20 December, and on 31 December the GSTR-9 annual return, belated and revised ITR for FY 2025-26, and AOC-4 and CRA-4 without additional fee.
What is the last date for GSTR-9 for FY 2025-26?
31 December 2026. GSTR-9 is mandatory above ₹2 crore turnover and GSTR-9C above ₹5 crore.
When is the third advance tax instalment due?
15 December 2026. By then at least 75% of the estimated tax for tax year 2026-27 should be paid.
Has the AOC-4 due date been extended to 31 December 2026?
MCA General Circular 05/2026 allows AOC-4 for FY 2025-26 to be filed up to 31 December 2026 without additional fee. It waives the fee only; it does not change the AGM date or the penalty provisions.
How Vitt-Marg helps
We file GST returns, TDS and TCS returns, advance tax, income-tax returns, ROC forms and cost audit filings for businesses and companies across Noida, Ghaziabad and Delhi NCR. If any December filing is pending, send us the details and we will tell you what to file first.
General information, current as of 11 November 2026. Due dates can change through CBDT, CBIC, GSTN, MCA, EPFO or ESIC notifications. Check with us before acting on it.