Compliance Calendar 2026-27 for Foreign Owned Companies in India

Written by CA Nandini, Krystal7 Consultants. Last updated 1 October 2026.

A foreign owned Indian Private Limited company has monthly, quarterly and annual filings. Each month it deposits TDS by the 7th and files GSTR-1 by the 11th. It pays PF and ESI contributions by the 15th and files GSTR-3B by the 20th. Each quarter it files TDS statements in Forms 138, 140 and 144. For FY 2025-26, a transfer pricing case files Form 3CEB by 31 Oct 2026 and ITR-6 by 30 Nov 2026. A CBDT circular of 28 Sep 2026 moved other company returns to 21 Nov 2026.

This page sets out the 2026-27 calendar for a foreign owned Private Limited company with GST registration, staff and transactions with its parent. Every date carries its legal source, and we mark the dates that moved in 2026.

What is on the 2026-27 compliance calendar for a foreign owned company?

The calendar covers tax year 2026-27, from 1 Apr 2026 to 31 Mar 2027, plus the FY 2025-26 filings still due in 2026. Income tax, GST, the Ministry of Corporate Affairs (MCA) and the Reserve Bank of India (RBI) set most dates. EPFO, ESIC and the states set the payroll dates.

We assume a company owned mostly by a foreign parent, with one GST registration and staff. A liaison office or branch has a different list.

Regulator	Main law in 2026-27	Where you file	Main recurring filings	Rhythm
Income tax department (CBDT)	Income Tax Act, 2025 from 1 Apr 2026; Income Tax Act, 1961 for FY 2025-26	incometax.gov.in	TDS deposits; Forms 138, 140, 144, 131, 145, 146; advance tax; tax audit; transfer pricing report; return	Monthly, quarterly, annual
GST (CBIC and GSTN)	CGST Act, 2017 and IGST Act, 2017	gst.gov.in	GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, LUT, e invoices	Monthly, annual, per invoice
MCA	Companies Act, 2013 and its rules	MCA V3 portal	AOC-4, MGT-7, DPT-3, MSME Form 1, ADT-1 and event forms	Annual, half yearly, event
RBI, through the authorised dealer (AD) bank	Foreign Exchange Management Act, 1999 (FEMA) and its regulations	FIRMS, FLAIR, AD bank	FC-GPR, FC-TRS, FLA, ECB 1, ECB 2, EDF, Form GRN, APR	Event, monthly, quarterly, annual
EPFO and ESIC	Code on Social Security, 2020 and its schemes	EPFO and ESIC portals	PF electronic challan cum return (ECR) and ESI contributions	Monthly
State government	State professional tax and labour laws	State portals	Professional tax, labour welfare fund	State dependent

Our foreign subsidiary compliance guide explains each filing.

Which income tax law and forms apply in 2026-27?

FY 2025-26 filings made in 2026 stay under the Income Tax Act, 1961 and its old forms. Section 536 of the Income Tax Act, 2025 saves them. Tax year 2026-27 uses the 2025 Act and the renumbered forms of the Income Tax Rules, 2026. So Form 3CEB falls due in 2026 and Form 48 in 2027.

The CBDT transition FAQs confirm that the portal takes old forms for assessment year (AY) 2026-27 (Q4.39). Money sent from 1 Apr 2026 needs Forms 145 and 146 (Q4.25).

Filing	FY 2025-26 under the 1961 Act, filed in 2026	Tax year 2026-27 under the 2025 Act	Legal source (1961 Act / 2025 Act)
TDS statement, non residents	Form 27Q for Jan to Mar 2026, due 31 May 2026	Form 144: 31 Jul 2026, 31 Oct 2026, 31 Jan 2027, 31 May 2027	Rule 31A / rule 219(4)
TDS statements, residents and salary	Forms 26Q and 24Q, due 31 May 2026	Forms 140 and 138, same four dates	Rule 31A / rule 219(4)
TCS statement	Form 27EQ	Form 143, same four dates	Rule 31AA / rule 219(4)
TDS certificate, other than salary	Form 16A, due 15 Jun 2026	Form 131, within 15 days of each statement due date	Rule 31 / rule 215(1)
TDS certificate, salary	Form 16, due 15 Jun 2026	Form 130, due 15 Jun 2027	Rule 31 / rule 215(1)
Remittance forms	Forms 15CA and 15CB for money sent by 31 Mar 2026	Forms 145 and 146 for money sent from 1 Apr 2026	CBDT FAQ Q4.25 / rule 220
Tax audit report	Forms 3CA and 3CD: 21 Oct 2026 (moved from 30 Sep), or 31 Oct 2026 with a transfer pricing report	Form 26: 30 Sep 2027, or 31 Oct 2027	Section 44AB; Circular No. 07/2026 / section 63
Transfer pricing report	Form 3CEB, due 31 Oct 2026	Form 48, due 31 Oct 2027	Section 92E / section 172, rule 85
Master file	Form 3CEAA, due 30 Nov 2026	Form 56, due 30 Nov 2027	Rule 10DA / section 171, rule 123
Company return	ITR-6: 21 Nov 2026 (moved from 31 Oct), or 30 Nov 2026 with a transfer pricing report	New return form: 31 Oct 2027, or 30 Nov 2027	Section 139(1); Circular No. 07/2026 / section 263(1)(c)
Statement of specified financial transactions	Form 61A, due 31 May 2026	Form 165, due 31 May 2027	Rule 114E(5) / section 508(1), rule 237(5)

CBDT Circular No. 07/2026 of 28 Sep 2026 covers serial 2 of the table in Explanation 2 to section 139(1). That serial lists companies and other audited assessees outside section 92E. Transfer pricing cases keep 31 Oct and 30 Nov 2026.

Our summary of what the Income Tax Act, 2025 changed for foreign owned companies maps every section and form.

What does a foreign owned company file every month?

Every month the company deposits TDS by the 7th and files GSTR-1 by the 11th. It pays PF and ESI contributions by the 15th and files GSTR-3B by the 20th. From 1 Oct 2026, a company that exports services also files an Export Declaration Form (EDF) within 30 days after each invoice month.

Due	Filing	Applies when	Legal source
7th of the next month (30 April for March)	TDS deposit, including salary TDS	Any TDS deducted	Rule 218(2), Income Tax Rules, 2026
7th of the next month	Form ECB 2 through the AD bank	A drawdown or debt servicing on a parent loan in the month	Schedule I, paragraph 16, FEMA 3(R)(5)/2026-RB
11th of the next month	GSTR-1	Monthly filers, including every company above INR 5 crore turnover	Section 37, CGST Act; rule 59
13th of the next month	GSTR-6	Registered Input Service Distributor	Section 39(4), CGST Act (13 days after the month); rule 65
15th of the next month	PF, pension and EDLI contributions with the ECR	20 or more employees, or voluntary coverage	EPF Scheme, 2026; paragraph 6(1), EDLI Scheme, 2026 (G.S.R. 526(E)): within 15 days of the month end
15th of the next month	ESI contributions	Employees within the INR 21,000 wage limit	ESI (General) Regulations, 1950: within 15 days of the month end; ESIC's draft 2026 regulations keep this
20th of the next month	GSTR-3B and GST payment, including IGST on services imported from the parent	Monthly filers	Section 39(1), CGST Act; rule 61
30 days after the invoice month ends	EDF for services invoiced in the month	Services exported, from 1 Oct 2026	Regulation 3(2), FEMA 23(R)/2026-RB
Before each remittance	Form 145, with Form 146 where Part C applies	Any taxable payment to a non resident	Section 397(3)(d); rule 220
State date	Professional tax deducted from salaries	Offices in a state that levies it	State professional tax law

A company with turnover up to INR 5 crore may file quarterly. It then files GSTR-1 by the 13th after the quarter and GSTR-3B by the 22nd or 24th. For withholding on parent payments, see our guide to TDS on payments to non residents.

The EDF replaced the SOFTEX form from 1 Oct 2026. Neither the regulations nor A.P. (DIR Series) Circular No. 20 of 16 Jan 2026 sets a rule for earlier invoices, so ask your AD bank how it will close open SOFTEX forms. Our note on the EDF form covers the bank steps.

Regulation 5(1)(a) gives nine months from the invoice date to realise exported services. The limit is twelve months where the export is invoiced or settled in rupees. FEMA 23(R)/(1)/2026-RB of 22 Sep 2026 set these periods. The fifteen and eighteen months in the January text never applied.

What falls due each quarter?

Each quarter brings three TDS statements (Forms 138, 140 and 144) by the last day of the month after the quarter. Form 131 certificates follow within 15 days. Advance tax falls on the 15th of the quarter's last month, and some guarantees need a Form GRN report.

Quarter of tax year 2026-27	Forms 138, 140 and 144 due	Form 131 due	Advance tax due (cumulative share of the year's tax)	Form GRN report to the AD bank
Apr to Jun 2026	31 Jul 2026	15 Aug 2026	15 Jun 2026 (15%)	15 Jul 2026
Jul to Sep 2026	31 Oct 2026	15 Nov 2026	15 Sep 2026 (45%)	15 Oct 2026
Oct to Dec 2026	31 Jan 2027	15 Feb 2027	15 Dec 2026 (75%)	15 Jan 2027
Jan to Mar 2027	31 May 2027	15 Jun 2027	15 Mar 2027 (100%)	15 Apr 2027

Sources: rules 219(4) and 215(1), Income Tax Rules, 2026; section 408, Income Tax Act, 2025; regulation 7, Guarantees Regulations, 2026.

A company that collects tax at source files Form 143 on the same four dates under rule 219(4). Its Form 133 certificates follow within 15 days.

Form GRN covers guarantees under the 2026 Guarantees Regulations, such as a parent guarantee on an Indian bank loan. Under regulation 7, the company reports as principal debtor when a non resident backs its borrowing.

MSME Form 1 reports supplier dues unpaid beyond 45 days, by 31 October (April to September) and 30 April (October to March). Our guide to MSME Form 1 and the 45 day payment rule covers the test.

The board must meet at least four times a year, with no more than 120 days between meetings (section 173(1)).

What is due once a year, month by month?

September to December 2026 is the heaviest stretch. The tax audit falls on 21 Oct 2026, or 31 Oct 2026 with Form 3CEB. AOC-4 and MGT-7 run from the AGM date, and GSTR-9 closes the year on 31 Dec 2026. The table assumes an AGM on 30 Sep 2026.

Date	Filing	Form	Legal source	Applies when
30 Apr 2026	March 2026 TDS deposit	Challan	Rule 30(2), 1962 Rules	Any March TDS
30 Apr 2026	Supplier dues, Oct 2025 to Mar 2026	MSME Form 1	Specified Companies Order, 22 Jan 2019	Dues unpaid beyond 45 days
30 Apr 2026	Unspent CSR, ongoing projects, to an Unspent CSR Account	Bank transfer	Section 135(6)	CSR applies
First board meeting	Directors' declarations	MBP-1, DIR-8 (kept, not filed)	Section 184(1); rule 14, Appointment Rules	Always
31 May 2026	TDS statements, Jan to Mar 2026	24Q, 26Q, 27Q	Rule 31A, 1962 Rules	Always
31 May 2026	Specified financial transactions, FY 2025-26	Form 61A	Rule 114E(5), 1962 Rules	Share money of INR 10 lakh or more from one person (rule 114E(2), serial 6)
15 Jun 2026	TDS certificates, FY 2025-26	Forms 16 and 16A	Rule 31, 1962 Rules	Always
30 Jun 2026	Return of deposits as on 31 Mar 2026	DPT-3	Rule 16, Deposit Rules	Loans or exempt receipts outstanding
15 Jul 2026	Foreign liabilities and assets, FY 2025-26	FLA on FLAIR	RBI FLA FAQ, updated 1 Jul 2026	Any FDI or ODI outstanding
31 Jul 2026	Last day for DPT-3 without additional fees	DPT-3	MCA General Circular No. 02/2026	FY 2025-26 only
15 Sep 2026	CCFS-2026 closed	Past annual forms at reduced fees	MCA General Circular No. 04/2026	Old annual filing defaults
30 Sep 2026	AGM for FY 2025-26	Minutes	Section 96(1)	Always
30 Sep 2026	Unspent CSR (not ongoing) to a Schedule VII fund	Bank transfer	Section 135(5), second proviso	CSR applies
15 Oct 2026	Auditor appointed at the 30 Sep AGM	ADT-1	Section 139(1)	New five year term
21 Oct 2026	Tax audit report, no transfer pricing report (moved from 30 Sep)	3CA and 3CD	Section 44AB; CBDT Circular No. 07/2026	Turnover above the audit limit
21 Oct 2026	MAT report, no transfer pricing report	29B	Section 115JB(4), which uses the section 44AB date	MAT applies (not under section 115BAA)
30 Oct 2026	Financial statements, FY 2025-26	AOC-4, with CSR-2 where CSR applies	Section 137(1)	Always
31 Oct 2026	Tax audit and MAT reports, transfer pricing case	3CA and 3CD; 29B where MAT applies	Section 44AB, Explanation; section 115JB(4)	International transactions
31 Oct 2026	Transfer pricing report, FY 2025-26	3CEB	Section 92E	International transactions
31 Oct 2026	Master file designation by one Indian entity	3CEAB	Rule 10DA, 1962 Rules	Two or more Indian group entities
31 Oct 2026	CbCR intimation, parent year ended 31 Dec 2025	3CEAC (or Form 58 if offered)	Section 286(1) / section 511(1)	Group revenue above INR 6,400 crore
31 Oct 2026	Supplier dues, Apr to Sep 2026	MSME Form 1	Specified Companies Order, 2019	Dues unpaid beyond 45 days
21 Nov 2026	Company return, no transfer pricing report (moved from 31 Oct)	ITR-6	Section 139(1); CBDT Circular No. 07/2026	No international transaction
29 Nov 2026	Annual return, FY 2025-26	MGT-7, with MGT-8 above the limits	Section 92(4)	Always
30 Nov 2026	Company return, transfer pricing case	ITR-6	Section 139(1)	International transactions
30 Nov 2026	Master file, FY 2025-26	3CEAA Part A; Part B above the thresholds	Section 92D; rule 10DA	Member of an international group
30 Nov 2026	Statutory bonus, FY 2025-26	Credit to the employee's bank account	Section 39(1), Code on Wages, 2019	Employees within the bonus wage limit
30 Nov 2026	First EDF, for October 2026 invoices	EDF	Regulation 3(2), FEMA 23(R)/2026-RB	Services exported
31 Dec 2026	GST annual return and reconciliation, FY 2025-26	GSTR-9 and GSTR-9C	Section 44, CGST Act; rule 80	GSTR-9C above INR 5 crore turnover
31 Dec 2026	Annual Performance Report for each overseas entity	APR	Regulation 10(4), Overseas Investment Regulations, 2022	Overseas direct investment held
31 Dec 2026	Belated return, AY 2026-27	ITR-6	Section 139(4); CBDT FAQ Q3.8	Return missed
31 Dec 2026	CbC report, parent year ended 31 Dec 2025	3CEAD or Form 59	Section 286 / section 511	Only where the Indian entity files locally
31 Mar 2027	Revised return, AY 2026-27 (fee after 31 Dec 2026)	ITR-6	Sections 139(5) and 234-I, Finance Act, 2026	Error in the filed return
31 Mar 2027	Revised tax audit report after a later payment	3CA and 3CD	Rule 6G(3), 1962 Rules	Payment changes a disallowance
31 Mar 2027	LUT for FY 2027-28, before the first export	GST RFD-11	Rule 96A, CGST Rules	Zero rated exports without IGST

Sources for the table: the Acts, rules and circulars named in each row, checked on 1 Oct 2026.

DIR-3 KYC is not in the table. Since 31 Mar 2026 it falls due once every three years by 30 June, under G.S.R. 943(E) of 31 Dec 2025.

RBI's FLA FAQ, updated 1 Jul 2026, gives 15 July for the FY 2025-26 return. Some practitioners reported an extension to 31 Jul 2026, but we found no RBI notification, circular or press release granting it. Plan for 15 July.

DPT-3 stays due on 30 June; General Circular No. 02/2026 only waived the fee. Our DPT-3 guide and our guide to AOC-4 and MGT-7 for foreign owned companies cover both filings.

Which filings are event based?

Event based filings start from a trigger, such as a share allotment, a new director, a parent loan or a share transfer. Most carry a 30 day clock from the trigger. FC-TRS runs 60 days, INC-22 runs 15 days, and Form ECB 1 must come before the drawdown.

Trigger	Filing	Due	Legal source
Incorporation	INC-20A (commencement of business)	Within 180 days	Section 10A(1)(a); rule 23A, Incorporation Rules
Share money from a non resident	Allot or refund	Allot within 60 days; refund in the next 15	Regulation 3.1, FEMA 395/2019-RB
Allotment of shares	PAS-3	Within 30 days	Section 39(4); rule 12, PAS Rules
Issue of shares to a non resident	FC-GPR on FIRMS	Within 30 days of issue	Regulation 4(1), FEMA 395/2019-RB
Share transfer between a resident and a non resident	FC-TRS on FIRMS	Within 60 days of transfer or receipt of funds, whichever is earlier	Regulation 4(3), FEMA 395/2019-RB
Investment in another Indian company	Form DI	Within 30 days of allotment	RBI list of returns
Stock options to a non resident employee	Form ESOP	Within 30 days of grant	RBI list of returns
New loan from the parent	Form ECB 1, for a Loan Registration Number	Before drawdown	Schedule I, paragraphs 10 and 16, FEMA 3(R)(5)/2026-RB
Change in ECB terms	Revised Form ECB 1	Within 7 calendar days after the month of the change	Schedule I, paragraph 16
Guarantee issued, changed or invoked	Form GRN, through the AD bank	Within 15 days after the quarter	Regulation 7, Guarantees Regulations, 2026
Director appointed or resigns	DIR-12	Within 30 days	Section 170(2); rules 15 and 18, Appointment Rules
Change in a director's mobile, email or address	DIR-3 KYC Web	Within 30 days	Rule 12A, as substituted by G.S.R. 943(E)
BEN-1 declaration received	BEN-2	Within 30 days of receipt	Section 90; rule 4, SBO Rules
Special resolution passed	MGT-14	Within 30 days	Section 117(1)
Authorised capital increased	SH-7	Within 30 days	Section 64(1)
Charge created	CHG-1	Within 30 days	Section 77(1)
Registered office moved	INC-22	Within 15 days	Section 12(4)
Dividend declared	Payment; TDS; Forms 145 and 146	Pay within 30 days	Section 127, Companies Act, 2013
Payment to a non resident	Form 145, with Form 146 where needed	Before the remittance	Section 397(3)(d); rule 220
Treaty rate claimed by the parent	Tax residency certificate and Form 41	Before the first payment in the tax year	Section 159(8); rule 75
Invoice by a company with turnover of INR 10 crore or more	E invoice on the IRP	Within 30 days of the invoice	GSTN advisory of 27 Mar 2025
Employee leaves	Final wages; gratuity	Wages within two working days; gratuity within 30 days	Section 17(2), Code on Wages, 2019; section 56, Code on Social Security, 2020

Our guides to FC-GPR and FC-TRS deadlines, INC-20A and ECB loans from a foreign parent cover these filings in depth.

Which GST changes from 2025 and 2026 affect the monthly cycle?

Four portal changes shape a foreign owned company's GST month. GSTR-3B liability now comes locked from GSTR-1, and returns become time barred three years after their due date. IMS decides what reaches GSTR-2B, and large taxpayers must report e invoices within 30 days.

Change	Applies from	What the finance team does	Source
IMS: accept, reject or keep pending each supplier record; draft GSTR-2B on the 14th	Records from 1 Oct 2024	Review IMS before the 14th and before GSTR-3B	GSTN revised advisory on IMS
E invoices older than 30 days blocked	1 Apr 2025, turnover of INR 10 crore or more	Report each invoice within 30 days	E invoice portal advisory of 27 Mar 2025
GSTR-3B liability auto filled from GSTR-1 and non editable	July 2025 tax period	Correct errors through GSTR-1A before GSTR-3B	GSTN advisory of 7 Jun 2025
No return accepted three years after its due date	Law in force; enforced on the portal from the July 2025 tax period	File pending returns before the bar	Sections 37(5), 39(11), 44(2) and 52(15), CGST Act; GSTN advisory of 7 Jun 2025
Credit notes pending for one tax period only; recipient states the credit to reverse	October 2025 tax period	Act on each credit note in the same GSTR-3B cycle	GSTN FAQ on IMS changes, October 2025
New GSTR-9 tables, including 6A1 and 8H1, for prior year credit	FY 2024-25 returns onward	Split prior year credit in the books	GSTN FAQ on GSTR-9 and GSTR-9C, 17 Dec 2025
GSTR-3B Table 5.1 interest computed by the portal, not reducible	January 2026 tax period per the advisory; GSTN posted an update on 19 Feb 2026	Pay the portal figure or raise a grievance; read the 19 Feb 2026 update	GSTN advisory on interest collection in GSTR-3B

The three year bar bites in 2026-27. A GSTR-3B due on 20 Oct 2023 cannot be filed after 20 Oct 2026. The FY 2022-23 GSTR-9, due on 31 Dec 2023, closes after 31 Dec 2026. Where a notification extended a due date, count from the extended date.

From FY 2024-25, Notification No. 15/2025-Central Tax of 17 Sep 2025 exempts turnover up to INR 2 crore from GSTR-9. An exporting subsidiary also renews its LUT each year; see our guide to LUT filing for exporters.

What are the penalties for missing these dates?

Most late filings carry a fixed fee, a daily fee or interest. From tax year 2026-27, section 428 charges fees for late audit reports. A late tax audit report costs INR 75,000, rising to INR 1,50,000 after a month. A late transfer pricing report costs INR 50,000, then INR 1,00,000.

Default	Consequence	Legal source
TDS not deducted	Interest at 1% a month	Section 398(3)(a), 2025 Act; section 201(1A) for FY 2025-26
TDS deducted but deposited late	Interest at 1.5% a month	Section 398(3)(a); section 201(1A)
TDS statement filed late	INR 200 a day, capped at the TDS amount	Section 427; section 234E for FY 2025-26
Tax audit report late, FY 2025-26	Penalty of 0.5% of turnover, capped at INR 1,50,000	Section 271B, 1961 Act
Tax audit report late, tax year 2026-27	Fee of INR 75,000 up to one month; INR 1,50,000 after	Section 428(c), 2025 Act
Transfer pricing report late, FY 2025-26	Penalty of INR 1,00,000	Section 271BA, 1961 Act
Transfer pricing report late, tax year 2026-27	Fee of INR 50,000 up to one month; INR 1,00,000 after	Section 428(d), 2025 Act
Form 145 not filed or wrong	Penalty of INR 1,00,000	Section 462; section 271-I for Form 15CA
AOC-4 or MGT-7 late	Additional fee of INR 100 a day per form; penalty of INR 10,000 plus INR 100 a day, capped at INR 2,00,000 for the company	Rule 12, Registration Offices and Fees Rules; sections 137(3) and 92(5)
DPT-3 late	Additional fee of 2 to 12 times the normal fee; penalty under section 450	Registration Offices and Fees Rules; section 450
DIR-3 KYC Web late	Fee of INR 5,000	G.S.R. 300(E) of 21 Apr 2026
INC-20A late	INR 50,000 for the company; INR 1,000 a day per officer, capped at INR 1,00,000	Section 10A(2)
FC-GPR, FC-TRS or ECB 2 late	Late submission fee of INR 7,500 plus 0.025% of the amount for each year of delay	A.P. (DIR Series) Circular No. 16 of 30 Sep 2022; Circular No. 25 of 30 Mar 2026 for ECB returns
APR late	Flat late submission fee of INR 7,500 per return	Master Direction on Overseas Investment, paragraph 18

Our guide to the tax audit under section 63 works through the arithmetic.

Who owns each filing?

The company owns every date, even when a professional files for it. The finance team prepares the data and pays. A Chartered Accountant (CA) signs tax and remittance certificates. A Company Secretary (CS) runs MCA filings, and the AD bank passes FEMA returns to RBI.

Filing group	Company finance team	Chartered Accountant	Company Secretary	AD bank or other
TDS deposits and Forms 138, 140, 144, 131	Deducts, pays and files	Reviews rates and treaty claims	None	None
Forms 145 and 146	Files Form 145 before each payment	Signs Form 146	None	Bank checks Form 145 before it remits
GST returns, e invoices and LUT	Prepares and files	Reviews; prepares GSTR-9C	None	None
Tax audit, Form 3CEB, master file and return	Closes the books; files the return	Signs the audit and transfer pricing reports	None	Parent supplies master file data
Statutory audit, AGM, AOC-4 and MGT-7	Prepares accounts and board papers	Auditor signs the audit report	Notices, minutes, filing; MGT-8 where needed	None
DPT-3 and MSME Form 1	Loan and supplier schedules	Auditor's declaration when DPT-3 reports deposits	Files the forms	None
FC-GPR, FC-TRS, Form DI	KYC, FIRC and valuation	Valuation certificate	Certificate in the form	AD bank reviews on FIRMS
ECB 1 and ECB 2	Loan and payment data	None	None	AD bank submits to RBI
FLA return	Prepares figures and files on FLAIR	Often prepares the return	None	None
PF, ESI and professional tax	Payroll and returns	None	None	EPFO, ESIC and state portals
Form 41 and tax residency certificate	Collects from the parent	Checks before applying a treaty rate	None	Parent files Form 41

We put one named person against every row, with a backup.

What changes if the Indian entity is an LLP?

An LLP with foreign investment keeps a company's income tax, GST, labour and FLA dates. It files Form 11 by 30 May and Form 8 by 30 October. Forms LLP-I and LLP-II replace FC-GPR and FC-TRS, and it files no DPT-3 or MSME Form 1.

Item	Private Limited company	LLP	Source
Annual return	MGT-7, within 60 days of the AGM	Form 11, within 60 days of the year end (30 May)	Section 92(4) / section 35(1), LLP Act, 2008; rule 25, LLP Rules, 2009
Accounts	AOC-4, within 30 days of the AGM	Form 8, within 30 days after six months from the year end (30 October)	Section 137(1) / rule 24(4), LLP Rules, 2009
Annual meeting	AGM by 30 September	None required by law	Section 96(1)
Foreign capital received	FC-GPR, within 30 days of issue	LLP-I, within 30 days of the remittance	FEMA 395/2019-RB; RBI list of returns
Transfer of foreign held interest	FC-TRS, within 60 days	LLP-II, within 60 days of the remittance	FEMA 395/2019-RB; RBI list of returns
Return of deposits	DPT-3 by 30 June	Not applicable	Rule 16, Deposit Rules
Dues to micro and small suppliers	MSME Form 1, half yearly	Not applicable	Specified Companies Order, 2019
Income tax return	31 Oct, or 30 Nov with a transfer pricing report (21 Nov 2026 for FY 2025-26 without one)	Same where accounts are audited; otherwise 31 Aug	Section 139(1), Explanation 2 table; Circular No. 07/2026

Schedule VI of the Foreign Exchange Management (Non Debt Instruments) Rules, 2019 sets the conditions for FDI in an LLP.

How do you keep the calendar?

Build the calendar from triggers, not from a generic list. Fix the AGM date first, because AOC-4, MGT-7 and ADT-1 run from it. Then add the fixed and conditional dates, each with an internal deadline five working days earlier.

We keep one master sheet per entity, with the legal source, owner and proof for each row. We sort rows into three layers:

1. Fixed dates, such as TDS on the 7th, GSTR-3B on the 20th and advance tax on the 15th.
2. Trigger dates, such as the AGM, an allotment, a director change or a drawdown.
3. Conditional dates above a threshold, such as CSR, MGT-8, GSTR-9C, master file Part B, the APR and CbCR.

In 2026-27, 31 Oct 2026 and 21 Nov 2026 fall on Saturdays, and 29 Nov 2026 and 31 Jan 2027 on Sundays. We set the internal date on the working day before.

Record every extension by its instrument number and date, never by a news report. Our company compliance service runs this calendar for foreign owned subsidiaries.

What changed in 2026

Most 2026 changes renumbered forms. The rest moved dates or added filings.

Area	Old rule	New rule	Date	Instrument
Income tax law	Income Tax Act, 1961	Income Tax Act, 2025; tax year	1 Apr 2026	Act 30 of 2025
TDS and TCS statements	Forms 24Q, 26Q, 27Q and 27EQ	Forms 138, 140, 144 and 143	Apr to Jun 2026 quarter	Rule 219, Income Tax Rules, 2026
Remittance forms	Forms 15CA and 15CB	Forms 145 and 146	Money sent from 1 Apr 2026	Rule 220; CBDT FAQ Q4.25
Late audit and transfer pricing reports	Penalties under sections 271B and 271BA	Fees under section 428(c) and (d)	1 Apr 2026	Finance Act, 2026
Revised return	Nine months from year end	Twelve months, with a fee after nine	1 Mar 2026	Finance Act, 2026; sections 139(5) and 234-I
Return date, business cases without audit	31 July	31 August (companies unaffected)	AY 2026-27 onward	Finance Act, 2026
FY 2025-26 audit report and return, no transfer pricing	30 Sep and 31 Oct 2026	21 Oct and 21 Nov 2026	28 Sep 2026	CBDT Circular No. 07/2026
DIR-3 KYC	Every year by 30 September	Once in three years, by 30 June	31 Mar 2026	G.S.R. 943(E), 31 Dec 2025
DPT-3 for FY 2025-26	Additional fee from 1 July	No additional fee up to 31 Jul 2026	19 Jun 2026	MCA General Circular No. 02/2026
Form ECB 2	Monthly, within 7 working days	7 calendar days after a drawdown or servicing month	16 Feb 2026	FEMA 3(R)(5)/2026-RB
ECB late submission fee	Full formula on ECB 1; one fixed component across late ECB 2 returns under one LRN	INR 7,500 flat on ECB 1; the fixed component on each late ECB 2	1 Apr 2026	A.P. (DIR Series) Circular No. 25 of 30 Mar 2026
Guarantees	Guarantees Regulations, 2000	Quarterly Form GRN	1 Apr 2026	FEMA 8(R)/2026-RB; A.P. (DIR Series) Circular No. 01 of 2026
Export of services	SOFTEX form	EDF within 30 days after the invoice month; realisation within nine months (twelve if in rupees)	1 Oct 2026	FEMA 23(R)/2026-RB, amended by FEMA 23(R)/(1)/2026-RB of 22 Sep 2026
PF wage ceiling	INR 15,000 a month	INR 25,000 a month; September 2026 split at 17 Sep	17 Sep 2026	S.O. 5109(E); EPFO FAQs
PF and EDLI schemes	EPF Scheme, 1952 and EDLI Scheme, 1976	EPF Scheme, 2026 and EDLI Scheme, 2026; deposit still within 15 days	29 Jun 2026	Code on Social Security, 2020; G.S.R. 526(E)
GSTR-3B interest	Editable	Computed by the portal, not reducible	January 2026 tax period per the advisory; see the 19 Feb 2026 update	GSTN advisory on interest collection

Transfer pricing cases keep 31 Oct 2026 for Form 3CEB and 30 Nov 2026 for the return. DPT-3 stays 30 June, and RBI's FAQ still gives 15 July for the FLA return. Our guide to the new labour codes covers the payroll side of the PF change.

Worked example

IndiaCo Private Limited is a hypothetical subsidiary of a US parent whose year ends on 31 December. It is not a client. IndiaCo builds software for the parent at cost plus a mark up.

1. Revenue for FY 2025-26: INR 40 crore, all exported to the parent under an LUT.
2. Royalty to the parent: INR 1.5 crore a year, paid at each quarter end.
3. Parent loan: an ECB with interest of INR 60 lakh a year, paid on 30 June and 31 December.
4. Staff: 150 employees on PF, some of them on ESI.
5. Group revenue: INR 900 crore, so master file Part A only and no CbCR forms.
6. Estimated tax for tax year 2026-27: INR 1,60,00,000; AGM for FY 2025-26 on 24 Sep 2026.

International transactions total INR 42.1 crore (40 + 1.5 + 0.6), below the INR 50 crore test for master file Part B. As a transfer pricing case, IndiaCo files its tax audit by 31 Oct 2026 and its return by 30 Nov 2026. Circular No. 07/2026 does not move these dates.

Month	IndiaCo's dated filings in 2026-27 (plus TDS by the 7th, GSTR-1 by the 11th, PF and ESI by the 15th and GSTR-3B by the 20th every month)
Apr 2026	30 Apr: March TDS; MSME Form 1 if any supplier dues pass 45 days
May 2026	31 May: Forms 24Q, 26Q and 27Q for Jan to Mar 2026
Jun 2026	15 Jun: advance tax INR 24,00,000; Forms 16 and 16A. 30 Jun: DPT-3; royalty and interest paid, Forms 145 and 146 filed first
Jul 2026	7 Jul: TDS on June payments; Form ECB 2 for June. 15 Jul: FLA. 31 Jul: Forms 138, 140 and 144
Aug 2026	15 Aug: Form 131 to the parent
Sep 2026	15 Sep: advance tax INR 48,00,000. 24 Sep: AGM. Royalty paid, Forms 145 and 146 filed first
Oct 2026	15 Oct: PF for September at the split ceiling. 24 Oct: AOC-4. 31 Oct: Forms 3CA, 3CD and 3CEB, Forms 138, 140 and 144, MSME Form 1
Nov 2026	15 Nov: Form 131. 23 Nov: MGT-7. 30 Nov: ITR-6, Form 3CEAA Part A, first EDF for October invoices
Dec 2026	15 Dec: advance tax INR 48,00,000. 30 Dec: EDF for November. 31 Dec: GSTR-9 and GSTR-9C; royalty and interest paid, Forms 145 and 146 filed first
Jan 2027	7 Jan: TDS on December payments; Form ECB 2 for December. 30 Jan: EDF for December. 31 Jan: Forms 138, 140 and 144
Feb 2027	15 Feb: Form 131
Mar 2027	2 Mar: EDF for January. 15 Mar: advance tax INR 40,00,000. 30 Mar: EDF for February. 31 Mar: LUT for FY 2027-28; royalty paid, Forms 145 and 146 filed first

Advance tax follows section 408. By 15 Jun 2026, 15 percent of INR 1,60,00,000 is INR 24,00,000. The 45, 75 and 100 percent marks give later instalments of INR 48,00,000, INR 48,00,000 and INR 40,00,000.

Thirty days from the 24 Sep 2026 AGM is 24 Oct 2026 for AOC-4, and sixty days is 23 Nov 2026 for MGT-7.

Now suppose IndiaCo files Form 144 for July to September on 20 Nov 2026, 20 days late. The section 427 fee is INR 200 × 20 = INR 4,000, capped at the TDS in the statement. An AOC-4 filed on 8 Nov 2026 is 15 days late, so the additional fee is INR 100 × 15 = INR 1,500.

Our Form 3CEB guide covers the transfer pricing report itself.

Common mistakes

1. Diarising DIR-3 KYC for 30 Sep 2026. The annual filing ended. Fix: record each director's three year window.
2. Treating 31 Jul 2026 as the DPT-3 due date. The circular only waived the fee. Fix: file DPT-3 by 30 June each year.
3. Putting Form 3CEB on 30 November. Form 3CEB is due a month before the return. Fix: diarise 31 Oct 2026 for Form 3CEB.
4. Using 31 July or 31 August for a company return. Those dates apply to non company cases. Fix: use 31 Oct or 30 Nov; 21 Nov 2026 for FY 2025-26 without transfer pricing.
5. Applying the 21 Oct 2026 extension to a transfer pricing case. Circular No. 07/2026 covers only cases outside section 92E. Fix: keep 31 Oct 2026 for Forms 3CA, 3CD and 3CEB.
6. Filing Form 27Q for April to June 2026. Form 144 replaced it. Fix: update the TDS software.
7. Missing Form ECB 2 in an interest month. Each drawdown or payment month needs one. Fix: tie ECB 2 to the interest date.
8. Leaving the PF ceiling at INR 15,000 for September 2026. It rose on 17 Sep 2026. Fix: split the September ECR.
9. Leaving an old GST return for later. The portal bars it three years after the due date. Fix: clear pending returns in 2026-27.
10. Forgetting the EDF from 1 Oct 2026. SOFTEX no longer applies. Fix: file an EDF within 30 days after each invoice month.
11. Planning export collections on fifteen months. The 22 Sep 2026 amendment set nine months, or twelve in rupees. Fix: chase intercompany invoices well before nine months.

Checklist

1. List every entity, registration and portal login, with an owner.
2. Fix the AGM date for FY 2025-26 and compute AOC-4, MGT-7 and ADT-1 from it.
3. Enter the monthly dates: TDS on the 7th, GSTR-1 on the 11th, PF and ESI on the 15th, GSTR-3B on the 20th.
4. Enter the quarterly dates for Forms 138, 140, 143, 144 and 131, advance tax and Form GRN.
5. Enter the annual dates, marking which law and form applies.
6. Test each conditional filing: CSR, MGT-8, GSTR-9C, master file Part B, APR, CbCR and bonus.
7. Map every payment to the parent to Forms 41, 145 and 146 and its TDS date.
8. Add the event triggers for allotments, transfers, loans, guarantees and director changes.
9. Record each director's DIR-3 KYC window under the three year rule.
10. Set an internal date five working days before each statutory date.
11. Check the income tax, MCA, GSTN and RBI pages each month for changes.
12. File the acknowledgement or challan against each row the day you file.

To have us build this calendar for your subsidiary, send your incorporation certificate and last AOC-4 through our contact page.

Frequently Asked Questions

When is the income tax return due for a foreign owned company for FY 2025-26?+

A company files ITR-6 for AY 2026-27 under section 139(1) of the Income Tax Act, 1961. With a transfer pricing report in Form 3CEB, the date is 30 Nov 2026. CBDT Circular No. 07/2026 moved other companies from 31 Oct to 21 Nov 2026. A belated return runs to 31 Dec 2026.

Did CBDT extend the tax audit date for AY 2026-27?+

Yes, for audited assessees outside transfer pricing. CBDT Circular No. 07/2026 of 28 Sep 2026 moved their section 44AB report from 30 Sep to 21 Oct 2026 and their return to 21 Nov 2026. A company that files Form 3CEB keeps 31 Oct and 30 Nov 2026.

Is Form 3CEB due with the return on 30 November?+

No. Form 3CEB for FY 2025-26 is due on 31 Oct 2026, one month before the 30 Nov 2026 return date, under section 92E of the 1961 Act. The tax audit report is due the same day. From tax year 2026-27, the report becomes Form 48 under section 172, due 31 Oct 2027.

When is the TCS statement in Form 143 due?+

Form 143 uses the same quarterly dates as the TDS statements under rule 219(4) of the Income Tax Rules, 2026. The dates are 31 Jul, 31 Oct and 31 Jan in the tax year, and 31 May after it. TCS certificates in Form 133 follow within 15 days under rule 215.

What is the DPT-3 due date for 2026 and 2027?+

Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014 fixes 30 June each year. For the return as on 31 Mar 2026, MCA General Circular No. 02/2026 waived additional fees up to 31 Jul 2026. The 2027 return is due on 30 Jun 2027.

Is DIR-3 KYC due on 30 September 2026?+

No. G.S.R. 943(E) of 31 Dec 2025 replaced the annual filing from 31 Mar 2026. A DIN holder now files DIR-3 KYC Web by 30 June once every three financial years, next by 30 Jun 2028. A change of mobile, email or address needs a filing within 30 days.

When must TDS on a payment to the foreign parent be deposited?+

By the 7th of the month after deduction, under rule 218(2) of the Income Tax Rules, 2026. Tax deducted in March is due by 30 April. The payer also files Form 145, and Form 146 where Part C applies, before the money leaves India. The deduction then goes in Form 144.

Can the AGM for FY 2025-26 be held after 30 September 2026?+

Only with an extension from the Registrar of Companies under section 96(1) of the Companies Act, 2013. The ROC can grant up to three months for a special reason, but never for a first AGM. Without one, section 99 penalties apply and AOC-4 and MGT-7 run late.

Does a foreign owned subsidiary file MGT-7 or MGT-7A?+

MGT-7. Form MGT-7A is for one person companies and small companies, and the proviso to section 2(85) of the Companies Act, 2013 excludes a subsidiary from the small company definition. A subsidiary therefore files MGT-7 within 60 days of its AGM under section 92(4), with MGT-8 above the limits.

When are GSTR-9 and GSTR-9C due for FY 2025-26?+

Both are due on 31 Dec 2026, under section 44 of the CGST Act and rule 80 of the CGST Rules. GSTR-9C, the self certified reconciliation, applies above INR 5 crore of aggregate turnover. Tables 6A1 and 8H1 split prior year credit, so plan the reconciliation early.

Can a GST return be filed after three years?+

No. Sections 37(5), 39(11), 44(2) and 52(15) of the CGST Act, inserted by the Finance Act, 2023, bar a return three years after its due date. The portal enforces the bar from the July 2025 tax period. A GSTR-3B due on 20 Oct 2023 cannot be filed after 20 Oct 2026.

When is Form ECB 2 due on a loan from the parent?+

Within seven calendar days after each month in which the company draws down the loan or services it. Schedule I, paragraph 16, as rewritten by FEMA 3(R)(5)/2026-RB from 16 Feb 2026, sets this date. Before 2026 it was a monthly return due within seven working days.

Does a foreign owned subsidiary need to file an APR?+

Only if it has made overseas direct investment itself, such as owning a company abroad. Regulation 10(4) of the Foreign Exchange Management (Overseas Investment) Regulations, 2022 then requires an APR for each foreign entity by 31 December. A subsidiary that only receives investment files the FLA return instead.

When is MSME Form 1 due?+

MSME Form 1 is a half yearly return of dues to micro and small suppliers unpaid beyond 45 days. It is due by 31 October for April to September and by 30 April for October to March, under the Specified Companies Order of 22 Jan 2019.

What is the PF due date after the 2026 wage ceiling change?+

The ceiling rose to INR 25,000 a month on 17 Sep 2026 under S.O. 5109(E). The deposit stays due within 15 days of the month end, so by the 15th. EPFO's FAQs split September 2026 at 17 Sep, with both parts in one ECR due 15 Oct 2026.

When does the EDF replace the SOFTEX form?+

From 1 Oct 2026, under FEMA 23(R)/2026-RB of 13 Jan 2026. A service exporter files an EDF within 30 days from the end of the invoice month, so 30 Nov 2026 for October invoices. Realisation is due within nine months of the invoice, or twelve in rupees.

When are the first Form 26 and Form 48 due?+

Both cover tax year 2026-27. A transfer pricing case files Form 26 and Form 48 by 31 Oct 2027 and its return by 30 Nov 2027. Otherwise Form 26 is due 30 Sep 2027 and the return 31 Oct 2027, under sections 63 and 263(1)(c) of the Income Tax Act, 2025.

When is the master file due for FY 2025-26?+

Part A of Form 3CEAA is due by 30 Nov 2026, the return date of a transfer pricing case. Every Indian entity of an international group files Part A. Part B applies above INR 500 crore of group revenue with other tests met. From tax year 2026-27, it becomes Form 56.

Does a foreign owned company pay professional tax?+

It depends on the state. Professional tax is a state levy on employment. A company with staff in a state that levies it registers, deducts it from salaries and pays on that state's dates. In Maharashtra, the state GST Department collects it. Check each state's portal for its rates and due dates.

Is a first time filer's calendar different in its first year?+

Yes. A new company files INC-20A within 180 days of incorporation under section 10A. It holds its first AGM within nine months of its first year end (section 96(1)). The board appoints the first auditor within 30 days (section 139(6)). FC-GPR for subscriber shares falls within 30 days of issue.

Sources

• CBDT, Circular No. 07/2026, extension of timelines for audit reports and returns for AY 2026-27, 28 Sep 2026, https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf
• CBDT, press release on extension of the due date for returns for AY 2026-27, 28 Sep 2026, https://www.incometaxindia.gov.in/documents/d/guest/cbdt-extends-due-date-for-furnishing-return-of-income-for-ay-2026-27-pdf
• Income Tax Department, income tax portal latest news (items to 29 Sep 2026), read 1 Oct 2026, https://www.incometax.gov.in/iec/foportal/latest-news
• Income Tax Department, section 139 of the Income Tax Act, 1961 (2026 text, table in Explanation 2), read 1 Oct 2026, https://www.incometaxindia.gov.in/w/section-139-93
• Income Tax Department, section 115JB of the Income Tax Act, 1961, read 1 Oct 2026, https://www.incometaxindia.gov.in/w/section-115jb-25
• Income Tax Department, rules 215 (Forms 130, 131 and 133), 218 (TDS deposit), 219 (Forms 138, 140, 143 and 144) and 237 (Form 165) of the Income Tax Rules, 2026, read 1 Oct 2026, https://www.incometaxindia.gov.in/w/rule-215-1, https://www.incometaxindia.gov.in/w/rule-218-1, https://www.incometaxindia.gov.in/w/rule-219-1, https://www.incometaxindia.gov.in/w/rule-237-1
• Income Tax Department, rule 114E of the Income Tax Rules, 1962 (Form 61A), read 1 Oct 2026, https://www.incometaxindia.gov.in/w/rule-114e
• Income Tax Department, sections 263, 408, 427, 428 and 536 of the Income Tax Act, 2025, read 27 Sep 2026 and 1 Oct 2026, https://www.incometaxindia.gov.in/w/section-263-74, https://www.incometaxindia.gov.in/w/section-408-6, https://www.incometaxindia.gov.in/w/section-427-6, https://www.incometaxindia.gov.in/w/section-428-6, https://www.incometaxindia.gov.in/w/section-536-1
• Income Tax Department, sections 44AB and 234-I of the Income Tax Act, 1961, read 1 Oct 2026, https://www.incometaxindia.gov.in/w/section-44ab-38 and https://www.incometaxindia.gov.in/w/section-234i
• CBDT, Updated FAQs on Interplay and Transitions from the Income Tax Act, 1961 to the Income Tax Act, 2025, April 2026, https://www.incometaxindia.gov.in/documents/81799/11848482/Updated-FQAs-on-Interplay&Transitions.pdf/e10ad2b6-9495-de90-58d3-20606d8954ae?t=1775128640970
• Income Tax Department, FAQs and Guidance Notes on Forms as per Income Tax Rules, 2026, and guidance notes on Forms 48, 56 and 66, read 27 Sep 2026 and 1 Oct 2026, https://www.incometaxindia.gov.in/faqs-and-guidance-notes-on-forms-as-per-income-tax-rules-2026, https://www.incometaxindia.gov.in/documents/d/guest/fn-48, https://www.incometaxindia.gov.in/documents/d/guest/fn-56, https://www.incometaxindia.gov.in/documents/d/guest/fn-66
• Income Tax Department (Companies Act, 2013 text), sections 92, 96 and 137, read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-92-92, https://www.incometaxindia.gov.in/w/section-96-45, https://www.incometaxindia.gov.in/w/section-137-79
• Ministry of Corporate Affairs, General Circulars 01/2026 to 04/2026 (24 Feb to 31 Aug 2026), including No. 02/2026 on DPT-3 fees, https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/circulars.html and https://www.mca.gov.in/bin/dms/getdocument?mds=4SQtX5BW0SiRdGUtbQZgRA%3D%3D&type=open
• Ministry of Corporate Affairs, G.S.R. 943(E), Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, 31 Dec 2025, https://www.mca.gov.in/bin/dms/getdocument?mds=Vk%252FT5sIBKBare6St1b%252FznQ%253D%253D&type=open
• Press Information Bureau, MCA replaces annual KYC with KYC once in three years, 1 Jan 2026, https://www.pib.gov.in/PressReleasePage.aspx?PRID=2210552&reg=3&lang=1
• Gazette of India, G.S.R. 300(E), Companies (Registration Offices and Fees) Amendment Rules, 2026, 21 Apr 2026, https://egazette.gov.in/WriteReadData/2026/271973.pdf
• GSTN, FAQs on Forms GSTR-1, GSTR-3B and GSTR-9 (due dates and the INR 5 crore quarterly option), read 1 Oct 2026, https://tutorial.gst.gov.in/userguide/returns/GSTR_1.htm, https://tutorial.gst.gov.in/userguide/returns/GSTR3B.htm, https://tutorial.gst.gov.in/userguide/returns/FAQs_gstr9.htm
• GSTN, advisory and FAQ on the Invoice Management System, 2024 and October 2025, https://tutorial.gst.gov.in/downloads/news/revised_advisory_on_ims.pdf and https://tutorial.gst.gov.in/downloads/news/creative_faq_on_gstr9_for_24_25_dt_15_oct_25_v6_final.pdf
• GSTN, Advisory on interest collection and related enhancements in GSTR-3B (January 2026 tax period), read 1 Oct 2026, https://tutorial.gst.gov.in/downloads/news/advisory_on_interest_calculator.pdf
• GSTN, Consolidated FAQ on GSTR-9 and GSTR-9C for FY 2024-25, 17 Dec 2025, https://tutorial.gst.gov.in/downloads/news/combined_faq_on_gstr_9_and_9c_17122025.pdf
• GSTN, Advisory on the time limit for reporting e invoices on the IRP portal, 27 Mar 2025, https://einvoice1.gst.gov.in/Documents/advisory270325.pdf
• Maharashtra GST Department, list of GSTN advisories (including 7 Jun 2025 on GSTR-3B and the three year bar, and 19 Feb 2026 on interest), read 1 Oct 2026, https://www.mahagst.gov.in/en/gstn-advisory
• CBIC, Notification No. 15/2025-Central Tax, 17 Sep 2025, copy hosted by the Jammu and Kashmir Commercial Taxes Department, https://jkcomtax.gov.in/pdf/15-17-09-2025CT.pdf
• Maharashtra GST Department, Profession Tax acts page, read 1 Oct 2026, https://www.mahagst.gov.in/en/acts
• Reserve Bank of India, List of returns submitted to RBI, Foreign Exchange Department, read 1 Oct 2026, https://rbi.org.in/Scripts/BS_Listofallreturns.aspx?id=2777
• Reserve Bank of India, FAQs on the Annual Return on Foreign Liabilities and Assets, updated 1 Jul 2026, read 1 Oct 2026, https://www.rbi.org.in/commonman/english/Scripts/FAQs.aspx?Id=1171
• Reserve Bank of India, FEMA 23(R)/2026-RB, Export and Import of Goods and Services Regulations, 2026, 13 Jan 2026, as amended by FEMA 23(R)/(1)/2026-RB of 22 Sep 2026, read 1 Oct 2026, https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13277&Mode=0
• Reserve Bank of India, A.P. (DIR Series) Circular No. 20, Directions on Export and Import of Goods and Services, 16 Jan 2026, https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13278&Mode=0
• Reserve Bank of India, FEMA 8(R)/2026-RB, Guarantees Regulations, 2026, 6 Jan 2026, and A.P. (DIR Series) Circular No. 01, 1 Apr 2026, https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13269&Mode=0 and https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=13358&Mode=0
• Reserve Bank of India, FEMA 3(R)(5)/2026-RB, Borrowing and Lending (First Amendment) Regulations, 2026, 9 Feb 2026, https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13306&Mode=0
• Reserve Bank of India, A.P. (DIR Series) Circulars No. 16 of 30 Sep 2022 and No. 25 of 30 Mar 2026 on late submission fees, https://rbi.org.in/Scripts/NotificationUser.aspx?Id=12393&Mode=0 and https://rbi.org.in/Scripts/NotificationUser.aspx?Id=13345&Mode=0
• Reserve Bank of India, FEMA 395/2019-RB, Mode of Payment and Reporting of Non Debt Instruments Regulations, 2019, as amended to 13 Jun 2026, https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11723&Mode=0
• Reserve Bank of India, Master Direction on Overseas Investment, updated as on 1 Apr 2026, https://rbi.org.in/scripts/NotificationUser.aspx?Mode=0&Id=12710
• Gazette of India, G.S.R. 526(E), Employees' Deposit Linked Insurance Scheme, 2026, 29 Jun 2026 (paragraph 6(1)), https://egazette.gov.in/WriteReadData/2026/273942.pdf
• Employees' State Insurance Corporation, draft Employees' State Insurance (General) Regulations, 2026, https://srokozhikode.esic.gov.in/attachments/circularfile/Draft_Employees_State_Insurance_General_Regulations_2026_Gazette_Notification_1785839362.pdf
• Press Information Bureau, EPFO raises wage ceiling to INR 25,000 (S.O. 5109(E)), 23 Sep 2026, https://www.pib.gov.in/PressReleasePage.aspx?PRID=2313829
• Ministry of Labour and Employment, Additional FAQs on Labour Codes, as on 16 Mar 2026, https://www.labour.gov.in/static/uploads/2026/03/a4ccf4c6d97c4f1f36a6d83f8c64213d.pdf
• Government of Maharashtra, Labour Department, The Code on Wages, 2019 (sections 17(2) and 39), read 1 Oct 2026, https://mahakamgar.maharashtra.gov.in/Site/Upload/Pdf/Code-on-wages-2019.pdf