Home › Compliance Calendar › December 2026
December hosts the third advance tax instalment, GSTR-9 / 9C annual return (the year-end GST close), and MGT-7 for some companies.
TDS
· 1
GST
· 3
Income Tax
· 1
PF / ESI
· 1
ROC / MCA
· 1
7th
December
TDS Payment
TDS deducted in November deposited
11th
December
GSTR-1
Outward supply for November
15th
December
Advance Tax (75%)
Third instalment of advance tax (cumulative 75%)
15th
December
PF / ESI
EPF and ESI for November wages
20th
December
GSTR-3B
Monthly return for November
29th
December
MGT-7
Annual Return (within 60 days of AGM if held in October)
31st
December
GSTR-9 / 9C
GST Annual Return + Reconciliation for FY 2025-26
Penalty: ₹100/day per Act, capped 0.25% of turnover