{"id":8969,"date":"2026-10-08T21:01:48","date_gmt":"2026-10-08T15:31:48","guid":{"rendered":"https:\/\/cpcservices.co.in\/blog\/?p=8969"},"modified":"2026-10-14T11:08:37","modified_gmt":"2026-10-14T05:38:37","slug":"october-2026-tax-filing-dates","status":"publish","type":"post","link":"https:\/\/cpcservices.co.in\/blog\/october-2026-tax-filing-dates\/","title":{"rendered":"What You Need to Know: October 2026 GST & TDS Filing Deadlines"},"content":{"rendered":"\n
\"GST<\/figure>\n\n\n\n

Every deadline your business needs to hit in October 2026 \u2014 with the one date that closes the door on FY 2025-26 ITC permanently.<\/p>\n\n\n\n

October 2026 is a month with consequences. The 20 October deadline for GSTR-3B is the final date to claim any unclaimed input tax credit from FY 2025-26. Miss it and that credit is gone permanently \u2014 no extension, no reversal, no recovery. The 31 October deadline brings the ITR for audit cases, Q2 TDS return, and ITR for domestic companies all due on the same day.<\/p>\n\n\n\n

For QRMP taxpayers, October is also the quarter-end return month \u2014 the Q2 GSTR-3B (covering July, August, September) is due 22 or 24 October. And for monthly filers, the routine September GST cycle continues: GSTR-1 by 11 October, GSTR-3B by 20 October.<\/pre>\n\n\n\n
This blog covers every October 2026 compliance deadline, what each involves, what it costs to miss, and the specific actions to take before the month ends.<\/p>\n\n\n\n
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IMPORTANT WARNING<\/strong><\/p>\n\n\n\n
20 October 2026 \u2014 The most important GST deadline of the year.<\/p>\n\n\n\n
The September 2026 GSTR-3B, due on 20 October 2026 for monthly filers, is the last return in which FY 2025-26 input tax credit can be claimed. Any ITC from April 2025\u2013March 2026 invoices that has not appeared in GSTR-2B by 14 October 2026 and been claimed in this return is permanently lapsed. No extensions are granted for this provision.<\/p>\n\n\n\n
If you have outstanding FY 2025-26 supplier invoices, the window to resolve them closed with September’s GSTR-1 filing on 11 September. October 20 is the final filing deadline \u2014 not another chance to fix missing invoices.<\/p>\n<\/div>\n\n\n\n
All October 2026 Compliance Deadlines at a Glance<\/strong><\/h2>\n\n\n\n
Due Date<\/strong><\/td>Type<\/strong><\/td>Form \/ Filing<\/strong><\/td>Who It Applies To<\/strong><\/td>Cost of Missing It<\/strong><\/td><\/tr>
7 Oct 2026<\/td>INCOME TAX, TDS & CORPORATE<\/td>TDS Deposit<\/td>Non-government deductors: deposit TDS deducted in September 2026<\/td>1.5%\/month interest from deduction date + expense disallowance risk<\/td><\/tr>
7 Oct 2026<\/td>INCOME TAX, TDS & CORPORATE<\/td>TCS Deposit<\/td>E-commerce operators and TCS collectors: deposit TCS for September 2026<\/td>Same interest treatment as TDS default<\/td><\/tr>
20th  Oct 2026<\/td>INCOME TAX, TDS & CORPORATE<\/td>Furnishing of  Audit Reports<\/td>Extended Due date for Furnishing of Audit Report u\/s 44AB of the Income-tax Act 1961<\/td>Late Fee of 0.5% of Turnover or Rs.150000.00 which is lower.<\/td><\/tr>
30 Oct 2026<\/td>INCOME TAX, TDS & CORPORATE<\/td>TDS on Property<\/td>Deposit TDS on immovable property purchases made in September 2026 (Form 141)<\/td>\u20b9200\/day late fee + interest on late deposit<\/td><\/tr>
31 Oct 2026<\/td>INCOME TAX, TDS & CORPORATE<\/td>TDS Return Q2<\/td>File quarterly TDS\/TCS return for July\u2013September 2026 (Forms 138,140,144)<\/td>\u20b9200\/day late fee; deductees cannot see TDS credit in Form 168<\/td><\/tr>
31 Oct 2026<\/td>INCOME TAX, TDS & CORPORATE<\/td>ITR \u2014 Audit Cases<\/td>Businesses and professionals whose accounts require statutory audit: file ITR for FY 2025-26<\/td>\u20b95,000 late fee; loss of old tax regime option; loss of carry-forward losses<\/td><\/tr>
21 Nov 2026<\/td>INCOME TAX, TDS & CORPORATE<\/td>ITR \u2014 Companies<\/td>All domestic companies: file ITR-6 for FY 2025-26 (AY 2026-27)<\/td>\u20b95,000 late fee; interest under Section 234A on outstanding tax<\/td><\/tr>
10 Oct 2026<\/td>GST <\/td>GSTR-7<\/td>TDS deductors under GST: monthly return for September 2026<\/td>\u20b950\/day late fee; blocks deductee’s GST TDS credit<\/td><\/tr>
10 Oct 2026<\/td>GST <\/td>GSTR-8<\/td>E-commerce operators (TCS under GST): monthly return for September 2026<\/td>\u20b950\/day late fee; seller cannot claim TCS credit<\/td><\/tr>
11 Oct 2026<\/td>GST <\/td>GSTR-1<\/td>Monthly filers (turnover >\u20b95 Cr): outward supply return for September 2026<\/td>\u20b950\/day late fee; buyer ITC blocked; hard-locked GSTR-3B cannot compensate<\/td><\/tr>
13 Oct 2026<\/td>GST <\/td>GSTR-1 (QRMP)<\/td>QRMP quarterly filers: outward supply return for Q2 (July\u2013September 2026)<\/td>\u20b950\/day late fee; Q2 buyer ITC blocked for entire quarter<\/td><\/tr>
13 Oct 2026<\/td>GST <\/td>GSTR-5<\/td>Non-resident taxable persons: return for September 2026<\/td>\u20b950\/day late fee<\/td><\/tr>
13 Oct 2026<\/td>GST <\/td>GSTR-6<\/td>Input Service Distributors: return for September 2026<\/td>\u20b950\/day; ITC distribution to branches delayed<\/td><\/tr>
20 Oct 2026<\/td>GST <\/td>GSTR-3B \u2014 FINAL ITC DATE<\/td>Monthly filers (>\u20b95 Cr): summary return + payment for September 2026. LAST DATE TO CLAIM FY 2025-26 ITC.<\/td>\u20b950\/day late fee + 18% p.a. interest + permanent loss of all unclaimed FY 2025-26 ITC<\/td><\/tr>
22 Oct 2026<\/td>GST <\/td>GSTR-3B (QRMP Cat 1)<\/td>QRMP \u2014 Category 1 states: quarterly GSTR-3B for Q2 (Jul\u2013Sep 2026)<\/td>Same as above; Q2 ITC shortfall cannot be corrected after filing<\/td><\/tr>
24 Oct 2026<\/td>GST <\/td>GSTR-3B (QRMP Cat 2)<\/td>QRMP \u2014 Category 2 states incl. Haryana, Delhi, UP: Q2 GSTR-3B<\/td>Same as above<\/td><\/tr>
25 Oct 2026<\/td>GST <\/td>PMT-06<\/td>QRMP taxpayers: monthly GST payment for September 2026<\/td>18% p.a. interest on deficit; quarterly GSTR-3B will show underpayment<\/td><\/tr>
30th Oct<\/td>ROC<\/td>AOC-4<\/td>Furnishing of Financial Statements<\/td>\u20b9100 per day with no upper ceiling or maximum cap<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
The ITC Lapse Deadline: What Happens on 20 October 2026<\/strong><\/h2>\n\n\n\n
This is the deadline that no other compliance calendar article typically explains with the clarity it deserves. So we will.<\/p>\n\n\n\n
The rule:<\/strong> Under Section 16(4) of the CGST Act, input tax credit for FY 2025-26 can only be claimed until the earlier of the due date for the September 2026 GSTR-3B return, or the date of filing the annual GSTR-9 return for FY 2025-26.<\/p>\n\n\n\n
The practical deadline:<\/strong> For monthly filers, the due date for September 2026 GSTR-3B is 20 October 2026. For QRMP filers, it is 22 or 24 October 2026.<\/p>\n\n\n\n
What this means:<\/strong> Any purchase invoice from FY 2025-26 (April 2025 to March 2026) that has not been claimed as ITC in any GSTR-3B up to and including the September 2026 return is permanently gone after 20 October. The credit cannot be reclaimed, carried forward, or refunded.<\/p>\n\n\n\n
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KEY TAKEAWAY<\/strong><\/p>\n\n\n\n
Three scenarios where this matters right now:<\/p>\n\n\n\n