Home › Compliance Calendar › September 2026
September is the heaviest compliance month of the year — DIR-3 KYC, AGM (within 6 months of FY end), advance tax 2nd instalment, tax audit and ITR for audit cases all collide.
TDS
· 1
GST
· 2
Income Tax
· 2
PF / ESI
· 1
ROC / MCA
· 2
7th
September
TDS Payment
TDS deducted in August deposited
11th
September
GSTR-1
Outward supply for August
15th
September
Advance Tax (45%)
Second instalment of advance tax (cumulative 45%)
15th
September
PF / ESI
EPF and ESI for August wages
20th
September
GSTR-3B
Monthly return for August
30th
September
AGM (Annual General Meeting)
Must be held within 6 months of FY end for Pvt Ltd / Public companies
30th
September
ITR (Audit)
Tax audit report + ITR for businesses requiring audit (Sec 44AB)
Penalty: 0.5% of turnover
30th
September
DIR-3 KYC
Annual director KYC with MCA — mandatory for every DIN holder
Penalty: ₹5,000 + DIN deactivation