Statutory Compliance
CA Raj Chawla
Quotes of the day:
1. Your Mind is your Greatest FRIEND if you CONTROL it. BUT Your Mind is your Greatest ENEMY if it CONTROLS YOU.
2. Be patient, Sometimes GOD make us wait longer because the Blessing is Bigger. GOD always shows up on time. With GOD, your best days are ahead. Never Give Up.
Statutory Compliance:
1. February 2026 Statutory Compliance Due Dates:
2. *Income Tax Compliance:
3. February 7, 2026*:
Deposit TDS/TCS for January 2026 (All deductors and collectors)
o *February 14, 2026*: Issue TDS certificates for tax deducted under sections 194-IA, 194-IB, 194M, and 194S (Specified persons)
o *February 15, 2026*: Furnish Form 24G by government offices (TDS/TCS payment without challan)
o *February 15, 2026*: Quarterly TDS certificate for quarter ending December 31, 2025
4. *GST Compliance:
o February 10, 2026*: File GSTR-7 (Tax deducted at source) and GSTR-8 (E-commerce operators) for January 2026
o *February 11, 2026*: File GSTR-1 (Monthly return for outward supplies) for January 2026 (Monthly filers)
o *February 13, 2026*: File GSTR-1 (IFF) for January 2026 (QRMP taxpayers) and GSTR-6 (Input Service Distributors)
o *February 20, 2026*: File GSTR-3B (Monthly GST summary return) for January 2026 (Monthly filers with aggregate turnover > Rs. 5 crore)
o *February 22, 2026*: File GSTR-3B for January 2026 (Taxpayers with aggregate turnover up to Rs. 5 crore, Group B states)
o *February 24, 2026*: File GSTR-3B for January 2026 (Taxpayers with aggregate turnover up to Rs. 5 crore, Group A states)
o *February 25, 2026*: GST payment via PMT-06 for QRMP taxpayers
5. *Labour Law Compliance:
· February 1, 2026*: Annual return under Shops & Establishments Act (various states)
o *February 10, 2026*: Professional Tax payment and return (various states)
o *February 15, 2026*: Payment of PF and ESI contributions for January 2026
o *February 15, 2026*: Annual return under Contract Labour Act (various states)
6. *Other Compliances:
o February 28, 2026*: GSTR-11 (Statement of inward supplies) for UIN holders
o *February 28, 2026*: Challan-cum-statement for TDS on property, rent, or professional payments
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With best regards
CA (Dr) Raj Chawla
B.Com (Hons), FCA, FCS, FCMA, LLB
MIMA, DISA, MICA, Phd, ASA (Aust), CMP (USA)
712, New Delhi House
27,Barakhamba Road, New Delhi-110001
Ph. Off. 011-43581083
Cell: 98110-81083