Due dates

GST, TDS and income tax due dates for December 2026

Everything that falls due in December 2026, for every kind of business: GST on monthly returns, QRMP or composition, TDS, PF and ESI, advance tax and income tax returns. Find the lines that apply to you, or see only your own dates.

1. Mon, 7 Dec

   • Deposit TDS deducted last month · November 2026

     Pay the tax you deducted from rent, contractors or salaries.

     For: TDS

2. Fri, 11 Dec

   • Sales return (GSTR-1) · November 2026

     Invoice-wise details of what you sold last month.

     For: GST, monthly returns

3. Sun, 13 Dec

   • B2B invoices, optional (IFF) · November 2026

     Upload last month's B2B invoices so your buyers can claim credit sooner.

     For: GST, quarterly (QRMP)

4. Tue, 15 Dec

   • Advance tax: 75% of the year's tax

     Due when the year's tax will be over ₹10,000. Cumulative, so pay the difference.

     For: Advance tax

   • Provident fund (ECR and payment) · November 2026

     Pay employer and employee PF for last month's wages.

     For: PF and ESI (employers)

   • ESI contribution · November 2026

     Pay ESI for last month's wages.

     For: PF and ESI (employers)

5. Sun, 20 Dec

   • Summary return and GST payment (GSTR-3B) · November 2026

     File the summary and pay the tax for last month.

     For: GST, monthly returns

6. Fri, 25 Dec

   • Monthly GST payment (PMT-06) · November 2026

     Pay last month's GST, even though the return is quarterly.

     For: GST, quarterly (QRMP)

7. Thu, 31 Dec

   • GST annual return (GSTR-9) · FY 2025-26

     The year's return. Optional below ₹2 crore turnover.

     For: GST, monthly returns

   • GST annual return (GSTR-9) · FY 2025-26

     The year's return. Optional below ₹2 crore turnover.

     For: GST, quarterly (QRMP)

Statutory due dates, checked on 23 September 2026. When the government extends a deadline by notification, the extension is not shown here until we add it, so check the portal before relying on a date for something already late.