Compliance calendar
6 statutory dates fall in December 2026. Each one below says who must file, what the filing covers, and what being late costs.
Quick Statutory Answer
TDS / TCS deposit: 7 December. GSTR-1 (outward supplies): 11 December. Advance tax instalment: 15 December. ESI contributions: 15 December. PF contributions: 15 December. GSTR-3B return and GST payment: 20 December.
| Date | What is due | Covers | Who must file | If late | Law |
|---|---|---|---|---|---|
| Mon, 7 December 2026 | TDS / TCS deposit | for November 2026 | Anyone who deducts tax at source — on salaries, rent, contractor or professional fees | Interest at 1.5% a month on the tax, from the date it was deducted until it is paid (1% a month for any delay in deducting it) | Income-tax Act, 2025, s. 398(3)(a) (formerly s. 201(1A)) |
| Fri, 11 December 2026 | GSTR-1 (outward supplies) | for November 2026 | GST-registered businesses filing monthly (quarterly QRMP filers file by the 13th after the quarter) | ₹50 a day (₹20 for a nil return) until filed, up to a cap set by turnover | CGST Act, s. 47 |
| Tue, 15 December 2026 | Advance tax instalment | 3rd instalment — 75% of tax for FY 2026-27 | Anyone whose tax for the year, after TDS, will be ₹10,000 or more | Interest on the shortfall, month by month, until it is paid | Income-tax Act, 2025, ss. 424 & 425 (formerly ss. 234B & 234C) |
| Tue, 15 December 2026 | ESI contributions | for November 2026 | Employers covered by ESIC — generally from 10 employees, for staff within the wage ceiling | Interest on the late contribution, and damages that grow with the delay | Code on Social Security, 2020 |
| Tue, 15 December 2026 | PF contributions | for November 2026 | Employers registered with EPFO — compulsory from 20 employees | 12% a year interest on the late contribution, and damages on top | Code on Social Security, ss. 127 & 128 |
| Sun, 20 December 2026 | GSTR-3B return and GST payment | for November 2026 | GST-registered businesses filing monthly (quarterly filers: 22nd or 24th after the quarter, by state) | ₹50 a day late fee (₹20 for a nil return), plus 18% a year interest on unpaid tax | CGST Act, ss. 47 & 50 |
Few businesses owe every date on this list. Create a free account and VidhiSar works out which are yours, tracks them on your calendar with what each would cost if missed, and reminds you before each one.
These are the dates the law sets. The government extends some of them by notification, often close to the day, and a few depend on facts about your business — your turnover slab, whether you file GST quarterly, when your AGM was held. Check for an extension, and confirm with your CA, before treating a date as final.