January 2026 brings stricter GST, TDS & ROC enforcement. Check the full compliance calendar, hidden risks, and expert insights to avoid penalties and return blocking.
January 2026 Compliance Calendar: Key GST, TDS & ROC Deadlines Every Business Must Track
As Indian regulators continue their shift toward technology-led governance, January 2026 emerges as a critical compliance month for businesses across sectors. With automated checks, real-time validations, and stricter enforcement now firmly in place, compliance is no longer a back-office routine—it is a core business priority.
This article provides a clear, structured overview of January 2026 compliance obligations, highlights emerging risk areas, and offers practical guidance to help businesses meet deadlines smoothly and avoid regulatory friction.
The New Year Compliance Shift
The start of 2026 signals a decisive move toward system-driven enforcement across tax and corporate law frameworks. Authorities are relying less on manual scrutiny and more on portal-level controls, leaving limited room for corrective action after the fact.
MCA21 V3: Heightened Scrutiny for ROC Filings
The MCA21 V3 portal remains central to ROC compliance. While the system has stabilised, it now applies stricter validations for statutory filings. Companies availing extended timelines for AOC-4 and MGT-7 (FY 2024–25) should expect closer checks on financial consistency, tagging accuracy, and document completeness.
Errors that once resulted in minor delays may now lead to resubmissions, additional fees, or prolonged approval timelines.
GST Return Blocking: Fully Operational
GSTN has activated automated return blocking mechanisms for non-compliant taxpayers. Businesses may face restrictions where:
- GSTR-3B does not reconcile with GSTR-2B
- Input tax credit is claimed beyond eligible reflected invoices
- Earlier returns remain unfiled
In such cases, the system may prevent further filings until discrepancies are resolved—directly impacting invoicing, e-way bills, and working capital.
Compliance in 2026 is preventive, not reactive.
Master Compliance Calendar – January 2026
The table below presents a consolidated, business-friendly snapshot of key statutory deadlines. Finance teams are advised to plan filings well in advance to avoid last-minute system congestion.
January 2026 Statutory Due Dates
| Category | Compliance Activity | Period | Due Date |
|---|---|---|---|
| Income Tax | Deposit of TDS/TCS deducted | December 2025 | 07 January 2026 |
| GST | GSTR-1 (Monthly Filers) | December 2025 | 11 January 2026 |
| GST | GSTR-1 (QRMP / Quarterly) | Oct–Dec 2025 | 13 January 2026 |
| PF & ESI | Monthly Contribution Deposit | December 2025 | 15 January 2026 |
| GST | CMP-08 (Composition Scheme) | Oct–Dec 2025 | 18 January 2026 |
| GST | GSTR-3B (Monthly Filers) | December 2025 | 20 January 2026 |
| GST | GSTR-3B (QRMP – Group 1*) | Oct–Dec 2025 | 22 January 2026 |
| GST | GSTR-3B (QRMP – Group 2*) | Oct–Dec 2025 | 24 January 2026 |
| ROC | AOC-4 & MGT-7 (Extended) | FY 2024–25 | 31 January 2026 |
| Income Tax | Quarterly TDS Return (24Q / 26Q) | Oct–Dec 2025 | 31 January 2026 |
Group 1: Southern & Western States
Group 2: Northern & Eastern States
Best practice: Filing 3–5 days ahead of due dates significantly reduces exposure to portal downtime and validation errors.
Three Critical Compliance Risks Businesses Should Not Overlook
Beyond visible deadlines, January 2026 carries certain latent compliance risks that deserve attention from senior management.
1. Automated Late Fees for GSTR-9 & GSTR-9C
Although the statutory due date for annual GST returns has passed, filings are still permitted. However, from 1 January 2026, the GST portal:
- Automatically computes late fees on a daily basis
- Reflects them immediately in the electronic liability ledger
There is no manual override. Pending annual returns should be addressed promptly to prevent unnecessary financial exposure.
2. GST Registration Suspension Due to Bank Validation
Effective 1 January 2026, GST registrations are being system-suspended where bank account validation remains incomplete or mismatched.
A suspended GSTIN restricts:
- Return filing
- E-way bill generation
- Issuance of valid tax invoices
Recommended action:
GST Portal → Profile → Bank Account Details → Confirm validation status
This preventive check can avert significant operational disruption.
3. Increased Oversight on TDS for Virtual Digital Assets
Entities engaged in crypto trading, NFT platforms, or digital asset facilitation must ensure compliance with Section 194S.
For transactions executed in November 2025, issuance of TDS certificates is due by 14 January 2026. This area continues to attract heightened scrutiny, making accurate documentation essential.
Expert Perspective – Preparing for the Final Quarter
As businesses enter the final quarter of the financial year, strong documentation and reconciliation practices are essential safeguards against automated scrutiny.
Finance leaders should ensure that:
- E-way bills align with outward supply data
- GSTR-2B is fully reconciled with purchase registers
- Input tax credit claims are supported by eligible, reflected invoices
With regulatory systems now capable of enforcing compliance without human intervention, accuracy and timeliness have become strategic imperatives rather than procedural tasks.
In short: January 2026 sets the compliance tone for the year ahead. Businesses that approach statutory obligations with discipline, foresight, and structured internal controls will navigate the evolving regulatory environment with confidence.
In today’s system-led framework, compliance is no longer just about meeting deadlines—it is about sustaining business continuity and credibility.