Kerala Business Compliance Calendar: Every Deadline From September to December 2026

The last four months of 2026 carry the heaviest filing load of the year for an Indian company, LLP or audited firm: the tax audit, the audited income-tax return, the annual general meeting and the two ROC filings that follow it, the second quarter's TDS statements under the new Income-tax Act, and the GST annual return. This calendar lists every date a Kerala business is likely to meet before 31 December 2026. Dates are the statutory ones as they stand on 16 September 2026; where an extension is being sought but not granted, that is said.

September 2026

• 15 September – second instalment of advance tax (45 per cent cumulative) for every taxpayer whose tax after TDS exceeds ten thousand rupees; the instalment dates are unchanged under the Income-tax Act, 2025.
• 16 September – ISO 9001:2026 publication date; the three-year transition for ISO 9001:2015 certificate holders begins.
• 30 September – tax audit report for financial year 2025-26 for businesses above the audit threshold. Professional bodies have asked CBDT for an extension; as of mid-September none has been notified, so 30 September stands.
• 30 September – last date for a company's annual general meeting for the financial year ended 31 March 2026 (six months from year end). This sets the clock for the two ROC filings below.
• 30 September – no longer the DIR-3 KYC deadline. Director KYC moved to a three-year cycle due on 30 June from 31 March 2026; a director who filed for 2025-26 with unchanged details has nothing due this year.

October 2026

• 1 October – BIS Standard Mark mandatory for ninety categories of household and commercial electrical appliances, and for pipe wrenches, spanners, pliers, wrought aluminium utensils and aluminium beverage cans under their own Quality Control Orders.
• 7 October – deposit of TDS and TCS deducted or collected in September. The GST Council's 57th meeting, moved from 12 September because of the BRICS summit, is also scheduled for this day; nothing it decides takes effect until notified.
• 11 and 20 October – GSTR-1 and GSTR-3B for September (monthly filers); QRMP filers: GSTR-1 for July to September on 13 October, GSTR-3B on 22 October for Kerala.
• 15 October – PF and ESI contributions for September, as every month.
• 30 October – LLP Form 8 (Statement of Account and Solvency) for the year ended 31 March 2026, for every LLP.
• 30 October – AOC-4 (financial statements) for a company that held its AGM on 30 September, being 30 days from the meeting; earlier if the AGM was earlier.
• 31 October – income-tax return for every taxpayer who needed a tax audit, and the audit report itself where transfer-pricing rules apply.
• 31 October – quarterly TDS statements for July to September: Form 138 (salary), Form 140 (resident non-salary), Form 144 (non-resident) and the TCS statement in Form 143, the new forms under the 2025 Act that replaced 24Q, 26Q, 27Q and 27EQ.
• 31 October – MSME Form 1 for companies with payments to micro or small suppliers outstanding beyond 45 days at any time during April to September.

November 2026

• 7 November – TDS and TCS deposit for October.
• 11 and 20 November – GSTR-1 and GSTR-3B for October.
• 13 November – the Consent Manager framework under the Digital Personal Data Protection Rules becomes operational, the first hard milestone before full DPDP compliance in May 2027.
• 15 November – PF and ESI for October; Form 131 TDS certificates (formerly Form 16A) for the September quarter.
• 29 November – MGT-7 or MGT-7A (annual return) for a company that held its AGM on 30 September, being 60 days from the meeting.
• 30 November – income-tax return where transfer-pricing provisions apply.

December 2026

• 7 December – TDS and TCS deposit for November.
• 11 and 20 December – GSTR-1 and GSTR-3B for November.
• 15 December – third instalment of advance tax (75 per cent cumulative); PF and ESI for November.
• 31 December – GSTR-9 annual return and GSTR-9C reconciliation for financial year 2025-26, for taxpayers above the turnover thresholds.
• 31 December – last date to file a belated or revised income-tax return for financial year 2025-26 (assessment year 2026-27).

Kerala-specific: what is not in this window

Kerala's professional tax is a local-body levy paid half-yearly: the April-to-September half was due by 31 August and the October-to-March half falls due on 28 February 2027, so nothing is due to a panchayat or municipality before the year ends, though employers should keep deducting it monthly. The Companies Compliance Facilitation Scheme, which allowed overdue MCA filings at ten per cent of the additional fee, closed on 15 September 2026 after its final extension under General Circular 04/2026; filings made now attract the full additional fee.

How to use this calendar

Three of these dates decide the rest. If the AGM is held before 30 September, AOC-4 and MGT-7 move earlier with it. If a tax-audit extension is notified, the 31 October return date usually moves with it, but the TDS statements and ROC filings do not. The GST annual return on 31 December has been extended in some past years and not others, so plan it as fixed. Keep the company, LLP and GST columns separate: a business with more than one entity often misses a date because one person is tracking all three from one list.

Frequently Asked Questions

Sources

Income-tax Act, 2025 and the Income Tax Department's compliance calendar; CGST Rules (due dates by category of state); Companies Act, 2013 sections 92, 96 and 137; G.S.R. 943(E) (director KYC); LLP Act, 2008 section 34; Kerala Panchayat Raj and Municipality Acts (profession tax); DPIIT S.O. 1739(E); MCA General Circular 04/2026 (CCFS-2026 extension); GST Council Secretariat office memorandum on the 57th meeting; DPDP Rules, 2025 commencement notification. Verify any date against the notification before relying on it.

BookMyTM manages ROC, GST, TDS and local-body compliance for companies and LLPs across Kerala; ask us for a filing plan if several of these dates fall in the same fortnight.