📅 January 2026 Compliance Calendar: Taxation, ROC & Statutory Deadlines for Businesses in India

As the new year begins, January 2026 brings a fresh set of critical compliance deadlines for businesses, professionals, and taxpayers in India. Missing these timelines can attract late fees, interest, penalties, and even legal consequences. This blog provides a comprehensive, easy-to-follow overview of key compliances relating to Income Tax, GST, ROC, Business Registration, and Labour Laws.

🧾 Income Tax Compliance – January 2026

🔹 7 January 2026

1. TDS/TCS payment for deductions/collections made in December 2025

🔹 15 January 2026

1. TCS Return (Q3) – Form 27EQ

🔹 30 January 2026

1. Challan-cum-statement for TDS under Sections 194-IA, 194-IB, 194M (December transactions)

🔹 31 January 2026

1. TDS Returns (Q3) – Forms 24Q, 26Q, 27Q
2. Correction statements for earlier TDS/TCS returns (if any)

🧾 GST Compliance – January 2026

🔹 10 January 2026

1. GST SRM-2 (Special Return for Manufacturers Monthly filers – December 2025)

🔹 11 January 2026

1. GSTR-1 (Monthly filers – December 2025)

🔹 13 January 2026

1. GSTR-1 (IFF) for QRMP taxpayers (December 2025)

🔹 20 January 2026

1. GSTR-3B (Monthly filers – December 2025)

🔹 22 / 24 January 2026

1. GSTR-3B for QRMP taxpayers (State-wise staggered filing)

🔹 Ongoing

1. Input Tax Credit (ITC reconciliation
2. E-Invoice & E-Way Bill compliance
3. GST notices / replies on GST portal

🏢 ROC & MCA Compliance – January 2026

January is important for post-annual filing rectifications and event-based compliances.

🔹 31 January 2026

1. For Financial Statements: AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL)
2. For Annual Returns: MGT-7 and MGT-7A

🔹 Event-Based ROC Filings

1. DIR-12 – Change in directors/KMP
2. PAS-3 – Allotment of shares
3. MGT-14 – Board or special resolutions
4. ADT-1 – Auditor appointment (if pending)

🔹 Ongoing Obligations

1. Updating statutory registers
2. Shareholding disclosures
3. Beneficial ownership declarations (BEN-2)

📌 Note: Companies that filed AOC-4 / MGT-7 in December must verify SRNs, acknowledgements, and approval status in January.

🏗 Business Registration & Startup Compliance

🔹 New Registrations

1. GST Registration
2. MSME / Udyam Registration
3. Professional Tax Registration
4. ESI & PF Registration
5. Startup India Recognition

🔹 Post-Registration Compliance

1. Bank account opening
2. GST LUT (if exporting)
3. Compliance calendar setup
4. Accounting system implementation

👷 Labour Law & Statutory Compliance – January 2026

🔹 By 15 January 2026

1. PF payment for December 2025
2. ESI payment for December 2025

🔹 Monthly / Periodic

1. Professional Tax payments (state-specific)
2. Shops & Establishment compliance
3. Salary structure & payroll processing
4. Employee declarations & updates

📌 Key Action Points for Businesses

✔ Review December 2025 transactions

✔ Ensure GST & TDS reconciliation

✔ Track ROC event-based filings

✔ Track ROC Annual filings

✔ Avoid last-minute rush to prevent portal issues

✔ Maintain a monthly compliance tracker

🧾 Conclusion

January 2026 is not just about routine tax filings — it is also a critical month to close, verify, and correct ROC annual compliances. A proactive compliance approach ensures business continuity, legal safety, and long-term credibility.

🔔 Need Compliance Support?

Rokadh provides complete assistance in GST, Income Tax, ROC Annual Filings, Payroll, and Business Registrations, ensuring your business remains compliant—always.