BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Vitt-Marg Advisors//Compliance Calendar//EN
CALSCALE:GREGORIAN
X-WR-CALNAME:Compliance calendar December 2026 (Vitt-Marg)
BEGIN:VEVENT
UID:vm-dec26-0@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261207
DTEND;VALUE=DATE:20261208
SUMMARY:TDS / TCS: TDS and TCS deposit for November 2026
DESCRIPTION:Tax deducted or collected in November has to be deposited by 7 December. Late deposit attracts interest at 1.5% a month. Who: All deductors and collectors
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:TDS and TCS deposit for November 2026 due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-1@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261210
DTEND;VALUE=DATE:20261211
SUMMARY:GST: GSTR-7 and GSTR-8 for November
DESCRIPTION:Return of tax deducted at source under GST (GSTR-7) and tax collected by e-commerce operators (GSTR-8). Who: GST TDS deductors and e-commerce operators (TCS)
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:GSTR-7 and GSTR-8 for November due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-2@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261211
DTEND;VALUE=DATE:20261212
SUMMARY:GST: GSTR-1 for November (monthly filers)
DESCRIPTION:Outward supplies for November. Your buyers see these invoices in IMS and GSTR-2B only after you file. Who: Regular taxpayers filing monthly
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:GSTR-1 for November (monthly filers) due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-3@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261213
DTEND;VALUE=DATE:20261214
SUMMARY:GST: IFF for November\, GSTR-5 and GSTR-6
DESCRIPTION:QRMP taxpayers can upload B2B invoices for November in IFF so that buyers get credit without waiting for the quarter. Who: QRMP taxpayers (IFF\, optional)\, non-resident taxpayers and ISDs
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:IFF for November\, GSTR-5 and GSTR-6 due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-4@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261215
DTEND;VALUE=DATE:20261216
SUMMARY:Income Tax: Advance tax: third instalment (75%)
DESCRIPTION:By 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. Who: Anyone whose tax for the year\, after TDS\, is ₹10\,000 or more
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Advance tax: third instalment (75%) due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-5@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261215
DTEND;VALUE=DATE:20261216
SUMMARY:PF / ESI: PF (ECR) and ESI contributions for November
DESCRIPTION:Deposit employee and employer contributions for November wages and file the ECR. Who: Employers registered under EPF and ESI
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:PF (ECR) and ESI contributions for November due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-6@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261220
DTEND;VALUE=DATE:20261221
SUMMARY:GST: GSTR-3B for November (monthly filers)
DESCRIPTION:Summary return and tax payment for November. Late payment attracts interest at 18% a year. Who: Regular taxpayers filing monthly
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:GSTR-3B for November (monthly filers) due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-7@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261225
DTEND;VALUE=DATE:20261226
SUMMARY:GST: PMT-06 tax payment for November
DESCRIPTION:QRMP taxpayers pay the GST for the second month of the quarter by challan PMT-06. Who: QRMP taxpayers
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:PMT-06 tax payment for November due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-8@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261230
DTEND;VALUE=DATE:20261231
SUMMARY:TDS / TCS: Form 141 for November deductions
DESCRIPTION:Challan-cum-statement for TDS deducted in November on these one-time payments (earlier Forms 26QB\, 26QC and 26QD). Who: Individuals who deducted TDS on property purchase\, rent or contract and professional payments
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Form 141 for November deductions due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-9@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:GST: GSTR-9 and GSTR-9C for FY 2025-26
DESCRIPTION:Annual return and reconciliation statement for FY 2025-26. Late fee applies for every day of delay. Who: GSTR-9: turnover above ₹2 crore. GSTR-9C: above ₹5 crore
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:GSTR-9 and GSTR-9C for FY 2025-26 due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-10@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Income Tax: Belated and revised ITR for FY 2025-26
DESCRIPTION:Last date for a belated return (late fee ₹1\,000 or ₹5\,000) and for a revised return without any fee. Who: Anyone who has not filed\, or needs to correct\, the FY 2025-26 return
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Belated and revised ITR for FY 2025-26 due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-11@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:ROC / MCA: AOC-4 for FY 2025-26 without additional fee
DESCRIPTION:MCA General Circular 05/2026 waives the additional fee up to 31 December 2026. After that\, the fee runs from the original due date. Who: Companies that have not filed financial statements
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:AOC-4 for FY 2025-26 without additional fee due in 2 days
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vm-dec26-12@vittmarg.com
DTSTAMP:20261111T000000Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Cost Audit: CRA-4 for FY 2025-26 without additional fee
DESCRIPTION:MCA General Circular 06/2026 allows the cost audit report to be filed up to 31 December 2026 without additional fee. Who: Companies covered by cost audit
URL:https://vittmarg.com/compliance-calendar/december-2026/
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:CRA-4 for FY 2025-26 without additional fee due in 2 days
END:VALARM
END:VEVENT
END:VCALENDAR