Compliance calendar

Compliance due dates in January 2027

GST, TDS, PF, ESI, income tax and company filings

6 statutory dates fall in January 2027. Each one below says who must file, what the filing covers, and what being late costs.

Quick Statutory Answer

TDS / TCS deposit: 7 January. GSTR-1 (outward supplies): 11 January. ESI contributions: 15 January. PF contributions: 15 January. GSTR-3B return and GST payment: 20 January. Quarterly TDS return (24Q / 26Q): 31 January.

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Every due date in January 2027

Compliance due dates, January 2027
Date What is due Covers Who must file If late Law
Thu, 7 January 2027 TDS / TCS deposit for December 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))
Mon, 11 January 2027 GSTR-1 (outward supplies) for December 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
Fri, 15 January 2027 ESI contributions for December 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
Fri, 15 January 2027 PF contributions for December 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
Wed, 20 January 2027 GSTR-3B return and GST payment for December 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
Sun, 31 January 2027 Quarterly TDS return (24Q / 26Q) Q3 (Oct–Dec) of FY 2026-27 Anyone who deducts tax at source ₹200 a day until filed, up to the amount of TDS — and a separate penalty of ₹10,000 to ₹1,00,000 Income-tax Act, 2025, ss. 427 & 461 (formerly ss. 234E & 271H)

Which of these apply to you

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.

Before you rely on a date

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.

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