Compliance Due Date Table (April 2026)
| Due Date | Compliance | Particulars |
| 10 April 2026 | GST | GSTR-7 & GSTR-8 (TDS/TCS Return) |
| 11 April 2026 | GST | GSTR-1 (Monthly – March 2026) |
| 13 April 2026 | GST | GSTR-1 (QRMP), GSTR-5, GSTR-5A, GSTR-6 |
| 20 April 2026 | GST | GSTR-3B (Monthly) + Tax Payment |
| 22 April 2026 | GST | GSTR-3B (QRMP – Group A States) |
| 24 April 2026 | GST | GSTR-3B (QRMP – Group B States) |
| 25 April 2026 | GST | PMT-06 (QRMP Payment) |
| 30 April 2026 | Income Tax | TDS Payment (March 2026) |
| 30 April 2026 | MCA / MSME | MSME-1 (Oct–Mar Half-Yearly Return) |
Key Tax, Regulatory & Compliance Changes – Effective 2026
| Category | Old Rules | New Rules (Effective 2026) |
| The Rulebook | Income Tax Act, 1961 | Income Tax Act, 2025 replaces old law with simplified provisions |
| Securities Transaction Tax (STT) | • Options (premium): 0.1% • Options (intrinsic): 0.125% • Futures: 0.02% | • Options (premium): 0.15% • Options (intrinsic): 0.15% • Futures: 0.05% |
| ITR Filing Deadline | 31st July | • ITR-1 & 2: 31st July • ITR-3 & 4: 31st August |
| Taxation Year Terminology | FY & AY system | Replaced with “Tax Year” |
| Stock Buybacks | Taxed as deemed dividend at slab rates | • Taxed as Capital Gains • Promoters (Individual): 30% • Promoters (Company): 22% • Others: STCG/LTCG basis |
| TCS on Foreign Tours | • 5% up to ₹10L • 20% above ₹10L | Flat 2% on total amount |
| TCS – Education & Medical | 5% above ₹10 lakh | Reduced to 2% above ₹10 lakh |
| Revised Return | Allowed up to 9 months (31 Dec) | Extended to 12 months (31 March) with additional fee after Dec |
| SEBI – IPO & Rights Issue Relief | Normal approval validity | • Validity extended till 30 Sept 2026 • ~40 companies get relief • MPS compliance relaxed (no penalty till Sept) • Updated documents + merchant banker confirmation required |
| RBI – Collateral-Free Loan (MSEs) | ₹10 lakh limit | Increased to ₹20 lakh • Applicable for loans after 1 April 2026 • Covers Banks, NBFCs, MFIs • No collateral required (optional allowed) |
| Sovereign Gold Bonds (SGB) | Tax-free on maturity (general understanding) | • Tax-free only if subscribed via RBI & held till maturity • Exchange purchase (BSE/NSE): Taxable • LTCG: 12.5% (>12 months) • STCG: As per slab • 2.5% interest taxable |
| CCFS-2026 (MCA Amnesty Scheme) | No such scheme | • Valid: 15 Apr – 15 July 2026 • 90% waiver on late fees (pay only 10%) • Covers AOC-4, MGT-7 filings • Immunity from penalties & prosecution • Helps inactive companies regularize/strike-off |
| HRA Exemption Update | 40% for non-metro cities | • 50% exemption extended to Ahmedabad, Bengaluru, Hyderabad, Pune • Now total 8 metro-equivalent cities |
| HRA Conditions | Standard rules | • Must opt old tax regime • Must receive HRA • Must pay rent |
| HRA Calculation Rule | Standard formula | Exemption = Lowest of: • Actual HRA received • Rent – 10% of salary • 50% (metro cities) / 40% (others) |