January is not just the beginning of a new year—it is also one of the most compliance-heavy months for businesses, professionals, and employers. With GST returns, TDS filings, PF-ESI payments, and MCA deadlines all falling within a short span, even a single missed date can result in late fees, interest, penalties, or unwanted notices.
As we step into January 2026, the compliance landscape continues to evolve with stricter timelines and enhanced system validations. To help taxpayers, businesses, and professionals stay fully compliant, this article presents a complete, date-wise compliance calendar for January 2026, covering GST, Income-tax, TDS/TCS, PF, ESI, and MCA—all in one place.
GST Compliance
| Due Date | Return / Form | Period | Applicability |
|---|---|---|---|
| 7 Jan 2026 | GST TDS (GSTR-7) | Dec 2025 | Deductors under GST |
| 7 Jan 2026 | GST TCS (GSTR-8) | Dec 2025 | E-commerce operators |
| 11 Jan 2026 | GSTR-1 | Dec 2025 | Outward supplies (monthly filers) |
| 20 Jan 2026 | GSTR-3B | Dec 2025 | Monthly summary return |
| (QRMP taxpayers) | GSTR-3B Quarterly | Oct–Dec 2025 | Due 22/24 Jan 2026 (by state category) |
| 20 Jan 2026 | GSTR-5A | Dec 2025 | OIDAR service providers |
☑️ GST Composition (CMP-08)
| Due Date | Form | Period |
|---|---|---|
| 18 Jan 2026 | CMP-08 | Oct–Dec 2025 |
TDS/TCS & Income-Tax Related Compliance
🗓 Monthly TDS/TCS Payments
| Due Date | Compliance | Period |
|---|---|---|
| 7 Jan 2026 | TDS/TCS Payment | Dec 2025 |
| (General rule) | Payment due by 7th of next month | Each month |
📌 Quarterly TDS/TCS Returns
| Due Date | Return | Period |
|---|---|---|
| 31 Jan 2026 | TDS Return (Forms 24Q, 26Q, 27Q, etc.) | Oct–Dec 2025 |
| 15 Jan 2026 | TCS Return (Form 27EQ) | Oct–Dec 2025 |
📌 Income-Tax Return (ITR)
- CBDT Notification: New ITR forms and tax procedures under simplified Income-tax law are expected to be notified by January 2026, ahead of implementation from April 1, 2026.
PF & ESI Compliance
| Due Date | Compliance | Period |
|---|---|---|
| 15 Jan 2026 | PF (EPF) Contribution Payment & Return | Dec 2025 |
| 15 Jan 2026 | ESI Contribution Payment & Return | Dec 2025 |
Note: PF & ESI contributions are due by the 15th of the following month.
MCA / ROC Filings & Other Returns
📌 MCA / ROC
| Due Date | Compliance | Period / Notes |
|---|---|---|
| 31 Jan 2026 | Annual Returns & Financial Statements | FY 2024-25 |
- Ensure AOC-4, MGT-7 are filed before this extended deadline.
- LLP annual filing (Form 11) and other ROC statutory filings should be checked for individual entity due dates.
Other Key Statutory Compliances
☑️ Professional Tax (PT)
- Usually due by 31st January for December 2025 salaries (varies by state).
☑️ Advance Tax
- Next advance tax installment generally due in March 2026 (not in January).
⚠️ Penalties for Delay (Quick Notes)
- GSTR-3B late filing: Late fee + interest with interest on net tax liabilities.
- TDS & TCS: Interest & penalties for late deposit or late returns.
- PF/ESI: Interest + damages under respective Acts on delayed contributions
Compliance delays no longer remain unnoticed in today’s digitally connected tax ecosystem. Whether it is GST returns, TDS payments, PF-ESI contributions, or MCA filings, timely compliance is the key to avoiding penalties and maintaining a clean compliance record.
Use this January 2026 compliance calendar as your ready reference, mark all important dates in advance, and ensure that your filings and payments are completed well before deadlines. Staying proactive today can save you from financial loss, litigation, and stress tomorrow.
👉 Bookmark this page or share it with your team and clients—because in compliance, awareness is protection.
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