When is GSTR-3B due under the QRMP scheme in Andhra Pradesh?

Andhra Pradesh is a Category-1 state, so quarterly GSTR-3B is due on the 22nd of the month following the quarter. Tax is still paid monthly through PMT-06 by the 25th.

What happens if I file ROC forms late?

AOC-4, MGT-7 and the LLP forms carry an additional fee of ₹100 per day per form with no upper cap. Unlike GST late fees, this never stops accumulating, so a form forgotten for a year costs about ₹36,500.

Are these dates affected by extensions?

These are the statutory due dates. CBIC, CBDT and MCA extend several of them most years — GSTR-9, the tax audit report and the ITR deadlines especially. Always confirm before filing.

Do I have to file GSTR-9?

GSTR-9 is optional if your aggregate turnover is under ₹2 crore. Above ₹5 crore you must also file GSTR-9C, the self-certified reconciliation statement.

Statutory Compliance Calendar 2026-27 | GST, TDS, ROC & ITR Due Dates

36 deadlines in the next 12 months

Grouped by month, soonest first. Every date below is the statutory due date.

August 2026 2

Compliance deadlines for August 2026
Due	Form	What it is
13 Thu	IFF (Invoice Furnishing Facility) GST Optional Jul 2026	Optional B2B invoice upload for months 1 and 2 of a QRMP quarter, so recipients get timely input tax credit. If you miss it: No late fee (optional), but your B2B customers cannot claim ITC until you file. Keep ready: B2B sales invoices for the month
25 Tue	PMT-06 (QRMP monthly tax payment) GST Jul 2026	Monthly tax deposit for QRMP taxpayers in months 1 and 2 of the quarter. The return is quarterly but the PAYMENT is still monthly — the most commonly missed GST deadline. If you miss it: 18% p.a. interest on the unpaid amount from the due date. Keep ready: Estimated tax liability for the month

September 2026 5

Compliance deadlines for September 2026
Due	Form	What it is
13 Sun	IFF (Invoice Furnishing Facility) GST Optional Aug 2026	Optional B2B invoice upload for months 1 and 2 of a QRMP quarter, so recipients get timely input tax credit. If you miss it: No late fee (optional), but your B2B customers cannot claim ITC until you file. Keep ready: B2B sales invoices for the month
15 Tue	Advance Tax Instalment Income Tax 2nd instalment — 45% cumulative · FY 2026-27	Advance tax is payable if total tax liability for the year is ₹10,000 or more. If you miss it: Interest under Sec 234B (1%/month on shortfall) and 234C (1%/month for deferment of instalments). Keep ready: Estimated income for the year; TDS already deducted; Previous year's tax computation
25 Fri	PMT-06 (QRMP monthly tax payment) GST Aug 2026	Monthly tax deposit for QRMP taxpayers in months 1 and 2 of the quarter. The return is quarterly but the PAYMENT is still monthly — the most commonly missed GST deadline. If you miss it: 18% p.a. interest on the unpaid amount from the due date. Keep ready: Estimated tax liability for the month
30 Wed	DIR-3 KYC (Director / Designated Partner KYC) ROC/MCA FY 2025-26	Annual KYC for every person holding a DIN or DPIN as on 31 March — company directors and LLP designated partners alike. If you miss it: The DIN/DPIN is deactivated and a ₹5,000 fee is required for reactivation. Keep ready: PAN; Aadhaar; Personal mobile and email for OTP verification; Digital signature
30 Wed	Tax Audit Report (3CA/3CB-3CD) Income Tax FY 2025-26	Filing of the tax audit report for the previous financial year. If you miss it: Penalty under Sec 271B — 0.5% of turnover, up to ₹1,50,000. Frequently extended. VERIFY before sending. Keep ready: Audited books of account; Fixed asset register; Loan confirmations; Stock statements; Related-party details

October 2026 5

Compliance deadlines for October 2026
Due	Form	What it is
13 Tue	GSTR-1 (Quarterly — QRMP) GST Quarter ending Sep 2026	Quarterly statement of outward supplies under the QRMP scheme. If you miss it: Late fee ₹50/day (₹20/day for nil), capped at ₹5,000. Keep ready: Sales invoices for the quarter; Credit/debit notes; B2C summary
22 Thu	GSTR-3B (Quarterly — QRMP) GST Quarter ending Sep 2026	Quarterly summary return under QRMP. Andhra Pradesh is a Category-1 state — due on the 22nd. If you miss it: Late fee ₹50/day (₹20/day nil), capped ₹5,000, PLUS 18% p.a. interest. Keep ready: Quarterly sales and purchase summary; ITC reconciliation
30 Fri	AOC-4 (Filing of Financial Statements) ROC/MCA FY 2025-26	Filing of audited financial statements with the Registrar of Companies — within 30 days of the AGM (AGM itself is due by 30 September). If you miss it: ₹100 per day per form, with NO upper cap. This accumulates fast. Keep ready: Audited balance sheet and P&L; Board report; Auditor's report; AGM minutes
31 Sat	Income Tax Return (audit cases) Income Tax FY 2025-26	ITR filing due date where a tax audit is applicable. If you miss it: Late fee under Sec 234F, interest under 234A, loss carry-forward denied. Frequently extended. VERIFY before sending. Keep ready: Tax audit report; Audited financials; Form 26AS; AIS/TIS
31 Sat	MSME-1 (Half-yearly, Apr-Sep) ROC/MCA FY 2025-26	Half-yearly return of outstanding dues to MSME suppliers beyond 45 days, for the period April-September. If you miss it: Penalty under Sec 405(4) of the Companies Act. Keep ready: List of MSME suppliers with outstanding over 45 days; Reason for delay

November 2026 3

Compliance deadlines for November 2026
Due	Form	What it is
13 Fri	IFF (Invoice Furnishing Facility) GST Optional Oct 2026	Optional B2B invoice upload for months 1 and 2 of a QRMP quarter, so recipients get timely input tax credit. If you miss it: No late fee (optional), but your B2B customers cannot claim ITC until you file. Keep ready: B2B sales invoices for the month
25 Wed	PMT-06 (QRMP monthly tax payment) GST Oct 2026	Monthly tax deposit for QRMP taxpayers in months 1 and 2 of the quarter. The return is quarterly but the PAYMENT is still monthly — the most commonly missed GST deadline. If you miss it: 18% p.a. interest on the unpaid amount from the due date. Keep ready: Estimated tax liability for the month
29 Sun	MGT-7 / MGT-7A (Annual Return) ROC/MCA FY 2025-26	Annual return filing — within 60 days of the AGM. MGT-7A applies to OPCs and small companies. If you miss it: ₹100 per day per form, no upper cap. Keep ready: Shareholding pattern; Details of directors and KMP; Board and general meeting details

December 2026 3

Compliance deadlines for December 2026
Due	Form	What it is
13 Sun	IFF (Invoice Furnishing Facility) GST Optional Nov 2026	Optional B2B invoice upload for months 1 and 2 of a QRMP quarter, so recipients get timely input tax credit. If you miss it: No late fee (optional), but your B2B customers cannot claim ITC until you file. Keep ready: B2B sales invoices for the month
15 Tue	Advance Tax Instalment Income Tax 3rd instalment — 75% cumulative · FY 2026-27	Advance tax is payable if total tax liability for the year is ₹10,000 or more. If you miss it: Interest under Sec 234B (1%/month on shortfall) and 234C (1%/month for deferment of instalments). Keep ready: Estimated income for the year; TDS already deducted; Previous year's tax computation
25 Fri	PMT-06 (QRMP monthly tax payment) GST Nov 2026	Monthly tax deposit for QRMP taxpayers in months 1 and 2 of the quarter. The return is quarterly but the PAYMENT is still monthly — the most commonly missed GST deadline. If you miss it: 18% p.a. interest on the unpaid amount from the due date. Keep ready: Estimated tax liability for the month

January 2027 2

Compliance deadlines for January 2027
Due	Form	What it is
13 Wed	GSTR-1 (Quarterly — QRMP) GST Quarter ending Dec 2026	Quarterly statement of outward supplies under the QRMP scheme. If you miss it: Late fee ₹50/day (₹20/day for nil), capped at ₹5,000. Keep ready: Sales invoices for the quarter; Credit/debit notes; B2C summary
22 Fri	GSTR-3B (Quarterly — QRMP) GST Quarter ending Dec 2026	Quarterly summary return under QRMP. Andhra Pradesh is a Category-1 state — due on the 22nd. If you miss it: Late fee ₹50/day (₹20/day nil), capped ₹5,000, PLUS 18% p.a. interest. Keep ready: Quarterly sales and purchase summary; ITC reconciliation

February 2027 2

Compliance deadlines for February 2027
Due	Form	What it is
13 Sat	IFF (Invoice Furnishing Facility) GST Optional Jan 2027	Optional B2B invoice upload for months 1 and 2 of a QRMP quarter, so recipients get timely input tax credit. If you miss it: No late fee (optional), but your B2B customers cannot claim ITC until you file. Keep ready: B2B sales invoices for the month
25 Thu	PMT-06 (QRMP monthly tax payment) GST Jan 2027	Monthly tax deposit for QRMP taxpayers in months 1 and 2 of the quarter. The return is quarterly but the PAYMENT is still monthly — the most commonly missed GST deadline. If you miss it: 18% p.a. interest on the unpaid amount from the due date. Keep ready: Estimated tax liability for the month

March 2027 3

Compliance deadlines for March 2027
Due	Form	What it is
13 Sat	IFF (Invoice Furnishing Facility) GST Optional Feb 2027	Optional B2B invoice upload for months 1 and 2 of a QRMP quarter, so recipients get timely input tax credit. If you miss it: No late fee (optional), but your B2B customers cannot claim ITC until you file. Keep ready: B2B sales invoices for the month
15 Mon	Advance Tax Instalment Income Tax 4th instalment — 100% cumulative · FY 2026-27	Advance tax is payable if total tax liability for the year is ₹10,000 or more. If you miss it: Interest under Sec 234B (1%/month on shortfall) and 234C (1%/month for deferment of instalments). Keep ready: Estimated income for the year; TDS already deducted; Previous year's tax computation
25 Thu	PMT-06 (QRMP monthly tax payment) GST Feb 2027	Monthly tax deposit for QRMP taxpayers in months 1 and 2 of the quarter. The return is quarterly but the PAYMENT is still monthly — the most commonly missed GST deadline. If you miss it: 18% p.a. interest on the unpaid amount from the due date. Keep ready: Estimated tax liability for the month

April 2027 3

Compliance deadlines for April 2027
Due	Form	What it is
13 Tue	GSTR-1 (Quarterly — QRMP) GST Quarter ending Mar 2027	Quarterly statement of outward supplies under the QRMP scheme. If you miss it: Late fee ₹50/day (₹20/day for nil), capped at ₹5,000. Keep ready: Sales invoices for the quarter; Credit/debit notes; B2C summary
22 Thu	GSTR-3B (Quarterly — QRMP) GST Quarter ending Mar 2027	Quarterly summary return under QRMP. Andhra Pradesh is a Category-1 state — due on the 22nd. If you miss it: Late fee ₹50/day (₹20/day nil), capped ₹5,000, PLUS 18% p.a. interest. Keep ready: Quarterly sales and purchase summary; ITC reconciliation
30 Fri	MSME-1 (Half-yearly, Oct-Mar) ROC/MCA FY 2026-27	Half-yearly MSME return for the period October-March. If you miss it: Penalty under Sec 405(4). Keep ready: List of MSME suppliers with outstanding over 45 days

May 2027 2

Compliance deadlines for May 2027
Due	Form	What it is
13 Thu	IFF (Invoice Furnishing Facility) GST Optional Apr 2027	Optional B2B invoice upload for months 1 and 2 of a QRMP quarter, so recipients get timely input tax credit. If you miss it: No late fee (optional), but your B2B customers cannot claim ITC until you file. Keep ready: B2B sales invoices for the month
25 Tue	PMT-06 (QRMP monthly tax payment) GST Apr 2027	Monthly tax deposit for QRMP taxpayers in months 1 and 2 of the quarter. The return is quarterly but the PAYMENT is still monthly — the most commonly missed GST deadline. If you miss it: 18% p.a. interest on the unpaid amount from the due date. Keep ready: Estimated tax liability for the month

June 2027 4

Compliance deadlines for June 2027
Due	Form	What it is
13 Sun	IFF (Invoice Furnishing Facility) GST Optional May 2027	Optional B2B invoice upload for months 1 and 2 of a QRMP quarter, so recipients get timely input tax credit. If you miss it: No late fee (optional), but your B2B customers cannot claim ITC until you file. Keep ready: B2B sales invoices for the month
15 Tue	Advance Tax Instalment Income Tax 1st instalment — 15% of estimated tax · FY 2027-28	Advance tax is payable if total tax liability for the year is ₹10,000 or more. If you miss it: Interest under Sec 234B (1%/month on shortfall) and 234C (1%/month for deferment of instalments). Keep ready: Estimated income for the year; TDS already deducted; Previous year's tax computation
25 Fri	PMT-06 (QRMP monthly tax payment) GST May 2027	Monthly tax deposit for QRMP taxpayers in months 1 and 2 of the quarter. The return is quarterly but the PAYMENT is still monthly — the most commonly missed GST deadline. If you miss it: 18% p.a. interest on the unpaid amount from the due date. Keep ready: Estimated tax liability for the month
30 Wed	DPT-3 (Return of Deposits) ROC/MCA FY 2026-27	Annual return of deposits and outstanding receipts of loans not considered deposits, as at 31 March. If you miss it: Penalty under Sec 76A plus ₹100/day continuing default fee. Keep ready: Details of outstanding loans and advances; Auditor's certificate

July 2027 2

Compliance deadlines for July 2027
Due	Form	What it is
13 Tue	GSTR-1 (Quarterly — QRMP) GST Quarter ending Jun 2027	Quarterly statement of outward supplies under the QRMP scheme. If you miss it: Late fee ₹50/day (₹20/day for nil), capped at ₹5,000. Keep ready: Sales invoices for the quarter; Credit/debit notes; B2C summary
22 Thu	GSTR-3B (Quarterly — QRMP) GST Quarter ending Jun 2027	Quarterly summary return under QRMP. Andhra Pradesh is a Category-1 state — due on the 22nd. If you miss it: Late fee ₹50/day (₹20/day nil), capped ₹5,000, PLUS 18% p.a. interest. Keep ready: Quarterly sales and purchase summary; ITC reconciliation

Take these dates with you

Download all 36 deadlines as a calendar file. Each one arrives as an all-day event with an alert three days before, so you have time to pull the paperwork together.

Download .ics calendar file

Works with Google Calendar, Apple Calendar, Outlook and anything else that reads standard calendar files. No email address needed.

Please read this before you rely on a date

These are the statutory due dates. CBIC, CBDT and MCA extend several of them most years — GSTR-9, the tax audit report and the ITR deadlines in particular. An extension is announced, not predictable, so it cannot appear here in advance.
Dates are not shifted for Sundays or public holidays.
ROC dates assume the AGM is held on 30 September. If your AGM is on another date, AOC-4 is due 30 days after it and MGT-7 is due 60 days after it.
The audit, advance tax and MSME questions above are simplifications of tests that depend on facts a form cannot capture — the cash-receipts proportion under section 44AB, for instance.
This calendar is general information for businesses in Andhra Pradesh, not advice on your specific position. Rules change with every Budget.
Rules last reviewed: 2026-07-19. Next review due 2027-02-15.