Due dates

GST, TDS and income tax due dates for January 2027

Everything that falls due in January 2027, 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. Thu, 7 Jan

   • Deposit TDS deducted last month · December 2026

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

     For: TDS

2. Mon, 11 Jan

   • Sales return (GSTR-1) · December 2026

     Invoice-wise details of what you sold last month.

     For: GST, monthly returns

3. Wed, 13 Jan

   • Quarterly sales return (GSTR-1) · Oct-Dec 2026

     Invoice-wise details of the quarter's sales.

     For: GST, quarterly (QRMP)

4. Fri, 15 Jan

   • Provident fund (ECR and payment) · December 2026

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

     For: PF and ESI (employers)

   • ESI contribution · December 2026

     Pay ESI for last month's wages.

     For: PF and ESI (employers)

5. Mon, 18 Jan

   • Composition tax payment (CMP-08) · Oct-Dec 2026

     Pay the quarter's composition tax.

     For: GST, composition scheme

6. Wed, 20 Jan

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

     File the summary and pay the tax for last month.

     For: GST, monthly returns

7. Fri, 22 Jan

   • Quarterly summary return (GSTR-3B) · Oct-Dec 2026

     File the quarter's summary and pay any tax still due.

     For: GST, quarterly (QRMP), Category X states

8. Sun, 24 Jan

   • Quarterly summary return (GSTR-3B) · Oct-Dec 2026

     File the quarter's summary and pay any tax still due.

     For: GST, quarterly (QRMP), all other states

9. Sun, 31 Jan

   • Quarterly TDS return · Oct-Dec 2026

     Report the quarter's deductions so they show in the payees' records.

     For: TDS

Category X states and UTs (GSTR-3B on the 22nd under QRMP): Andaman and Nicobar Islands, Andhra Pradesh, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Gujarat, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Puducherry, Tamil Nadu, Telangana. Everywhere else it is the 24th.

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.