GST Calendar › TDS and advance tax dates

TDS and advance tax due dates

Income tax has its own calendar, next to GST. The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026; below are the dates businesses follow for 2026-27, as of 5 November 2026.

Depositing TDS and TCS

Deducted or collected in	Deposit by
April to February	7th of the next month
March	30 April

Pay on the e-filing portal (e-Pay Tax) with your TAN. Government offices that pay by book entry deposit on the same day. Our TDS tool works out the TDS on a payment and lists each month's total from your saved vouchers.

Quarterly TDS statements

Each quarter the deductor files a statement of every payee, PAN, amount and tax. The usual dates have been 31 July, 31 October, 31 January and 31 May (for April–June, July–September, October–December and January–March). The Income-tax Rules, 2026 gave the forms new numbers, so the calendar shows these dates marked "check": confirm the form and date for your quarter on the e-filing or TRACES portal.

Advance tax

If your tax for the year (after TDS) is ₹10,000 or more, you pay it in advance:

By	Paid so far (of the year's tax)
15 June	at least 15%
15 September	at least 45%
15 December	at least 75%
15 March	100%

Small businesses taxed on presumptive income (the scheme that was section 44AD and 44ADA of the old Act) pay all of it in one go by 15 March. A resident senior citizen with no business income does not pay advance tax. Paying late or too little brings interest for each month of delay.

Check with your accountant. The new Act moved many rules to new section numbers. The dates above are the ones in force for most businesses; your accountant can confirm them for your case.

Tick "I deduct TDS" and "I pay advance tax" in the calendar to see these dates next to your GST dates.