These are the dates on which the main returns and filings fall due in the countries where we work. Each date comes from what the authority has published. The country pages give the rule behind each date and link to the source.
| Date | Country | What is due | Who it applies to |
|---|---|---|---|
| November 2026 | |||
| India | GSTR-3B for October | Businesses that file GST returns monthly | |
| India | Income tax return for assessment year 2026-27, extended from 31 October | Companies and others whose accounts must be audited | |
| India | Income tax return for assessment year 2026-27 | Companies that must file a transfer pricing report in Form 3CEB | |
| Singapore | Corporate income tax return for Year of Assessment 2026 (Form C-S, C-S (Lite) or C) | Every company, unless IRAS has waived filing | |
| December 2026 | |||
| India | TDS deducted in November paid to the government | Everyone who deducts tax at source | |
| India | Advance tax, third instalment | Companies and others with ₹10,000 or more of tax to pay for the year | |
| United States | Estimated tax, fourth instalment | Corporations with a calendar tax year that expect to owe $500 or more | |
| India | GSTR-3B for November | Businesses that file GST returns monthly | |
| Ireland | Corporation tax return (Form CT1) and the balance of tax | Companies whose accounting period ended on 31 March 2026 | |
| India | Annual Performance Report to the RBI, filed through your bank | Indian companies and residents with a subsidiary or joint venture abroad | |
| United Kingdom | Company Tax Return (CT600) | Companies whose accounting period ended on 31 December 2025 | |
| United Kingdom | Annual accounts filed at Companies House | Private companies with a 31 March 2026 year end | |
| Germany | Annual financial statements for 2025 sent to the Company Register | GmbH and UG companies with a calendar financial year | |
| Netherlands | Financial statements for 2025 filed with KVK | BVs with a calendar financial year | |
| United Arab Emirates | Corporate tax return and payment | Businesses whose tax period ended on 31 March 2026 | |
| January 2027 | |||
| India | TDS deducted in December paid to the government | Everyone who deducts tax at source | |
| India | GSTR-3B for December | Businesses that file GST returns monthly | |
| India | TDS statement for October to December | Everyone who deducts tax at source | |
| United States | Forms W-2, Form 940 for 2026 and Form 941 for October to December | Employers | |
| February 2027 | |||
| India | TDS deducted in January paid to the government | Everyone who deducts tax at source | |
| India | GSTR-3B for January | Businesses that file GST returns monthly | |
| Australia | Business activity statement for October to December | Businesses that report GST quarterly | |
| Australia | Company tax return for the year ended 30 June 2026 | Most companies that lodge their own return | |
| March 2027 | |||
| United States | Delaware annual report and franchise tax | Corporations incorporated in Delaware | |
| India | TDS deducted in February paid to the government | Everyone who deducts tax at source | |
| India | Advance tax, final instalment | Companies and others with ₹10,000 or more of tax to pay for the year | |
| India | GSTR-3B for February | Businesses that file GST returns monthly | |
| United Kingdom | Company Tax Return (CT600) | Companies whose accounting period ended on 31 March 2026 | |
| Singapore | Estimated Chargeable Income (ECI) | Companies with a 31 December 2026 year end, unless the waiver applies | |
| April 2027 | |||
| United States | Form 1120 for 2026, and the first instalment of estimated tax for 2027 | Corporations with a calendar tax year | |
| India | GSTR-3B for March | Businesses that file GST returns monthly | |
| Australia | Business activity statement for January to March | Businesses that report GST quarterly | |
| India | TDS deducted in March paid to the government | Everyone who deducts tax at source | |
| United States | Form 941 for January to March | Employers | |
| May 2027 | |||
| India | TDS deducted in April paid to the government | Everyone who deducts tax at source | |
| India | GSTR-3B for April | Businesses that file GST returns monthly | |
| India | TDS statement for January to March | Everyone who deducts tax at source | |
| Netherlands | Corporate income tax return for 2026, which must arrive before 1 June | BVs with a calendar financial year and no extension | |
| June 2027 | |||
| United States | Delaware annual tax of $400 | LLCs, LPs and GPs formed or registered in Delaware | |
| India | TDS deducted in May paid to the government | Everyone who deducts tax at source | |
| India | Advance tax, first instalment | Companies and others with ₹10,000 or more of tax to pay for the year | |
| United States | Estimated tax, second instalment | Corporations with a calendar tax year that expect to owe $500 or more | |
| India | GSTR-3B for May | Businesses that file GST returns monthly | |
| Singapore | Annual general meeting | Companies with a 31 December 2026 year end, unless exempt | |
| July 2027 | |||
| India | TDS deducted in June paid to the government | Everyone who deducts tax at source | |
| India | FLA return to the RBI | Indian companies and LLPs with foreign investment, or with investment abroad | |
| India | GSTR-3B for June | Businesses that file GST returns monthly | |
| Australia | Business activity statement for April to June | Businesses that report GST quarterly | |
| India | TDS statement for April to June | Everyone who deducts tax at source | |
| United States | Form 941 for April to June | Employers | |
| Germany | Corporate income tax, trade tax and VAT returns for 2026 | GmbH and UG companies, unless a later date applies to them | |
| Singapore | Annual return filed with ACRA | Companies with a 31 December 2026 year end | |
How to read the list
- The dates are those set by law. Where one falls on a weekend or a public holiday, check with the authority whether it moves to the next working day.
- Many dates depend on a company’s year end. Where a row names a year end, a company with a different one counts from its own.
- The list covers the main filings. A company’s own calendar also depends on what it is registered for.
We keep a calendar like this for every client company, built from its own year end and registrations.