Startup Compliance Calendar FY 2026-27: ROC, GST, Income Tax and Labour
Running a startup in India is not only about raising funds, acquiring customers and growing revenue. Once a business is incorporated or registered, it also has to manage a range of recurring statutory compliances.
For FY 2026-27, startups need to pay particular attention to ROC filings, GST returns, income-tax and TDS compliance, EPF, ESI and other applicable labour requirements.
This financial year also has an important income-tax transition. The Income Tax Act, 2025 applies to income for Tax Year 2026-27 onwards, and the Income Tax Department has clarified that advance-tax obligations for FY 2026-27 are governed by the new Act.
At the same time, ROC and GST compliance continue to operate under their respective existing statutory frameworks and rules.
Key takeaway: A startup should maintain one integrated compliance calendar rather than treating ROC, GST, tax and payroll compliance as separate activities.
Why Startups Need a Compliance Calendar
A startup can have a small team but still have a significant compliance workload.
GST returns may be monthly or quarterly depending on the registration and scheme. TDS may have to be deposited regularly and statements filed quarterly. EPF and ESI obligations can arise every month when the relevant laws apply.
A company also has annual ROC compliances linked to its financial year and Annual General Meeting.
Missing one deadline may result in late fees, interest, additional fees or other consequences. More importantly, repeated compliance failures can create problems during due diligence, fundraising, bank financing, business restructuring or an eventual sale of the company.
A compliance calendar helps the founder, finance team and professional adviser identify what is due, who is responsible and what documents are required.
ROC and MCA Compliance for Startups
For a startup incorporated as a company, annual ROC compliance is one of the most important areas.
Under the Companies Act, 2013, the company has to prepare and file its annual return with the Registrar of Companies. Section 92 provides the annual-return framework, while section 137 deals with filing of financial statements.
The financial statements are generally required to be filed with the ROC within 30 days of the Annual General Meeting, while the annual return is generally filed within 60 days of the AGM, subject to the applicable provisions and company type.
For a startup, this means that the ROC calendar cannot simply be prepared by selecting one universal date for every company. The AGM date, company category, financial year-end and applicable exemptions or special provisions need to be considered.
For example, a private limited startup should coordinate its accounts finalisation, statutory audit where applicable, board approvals, AGM and subsequent MCA filings rather than waiting until the filing deadline.
Annual Accounts and Board-Level Compliance
Before annual ROC filings are made, the company’s financial statements and related reports need to be properly prepared and approved in accordance with the Companies Act and applicable rules.
This makes the period immediately after the financial year-end particularly important.
The startup should ensure that its books of account are complete, bank balances are reconciled, receivables and payables are reviewed, fixed assets are updated and statutory liabilities are properly recorded.
Where statutory audit applies, the audit process should also be planned well in advance.
A common practical mistake is to start ROC compliance only after the financial statements are finalised. A better approach is to start the closing process early so that audit, board approval, AGM and MCA filing can proceed without unnecessary delay.
GST Compliance During FY 2026-27
GST is generally one of the most frequent compliance areas for startups.
For regular taxpayers filing monthly returns, GSTR-1 is generally due on the 11th of the following month, while GSTR-3B is generally due on the 20th of the following month, subject to applicable notifications and taxpayer category.
Startups under the QRMP scheme follow quarterly filing for eligible returns, with different due dates. GST’s official QRMP guidance states that quarterly GSTR-1 is generally due on the 13th of the month following the quarter, while GSTR-3B is generally due on the 22nd or 24th depending on the State or Union Territory.
This makes it important to first determine whether the startup is a monthly filer or has opted for QRMP.
GST compliance should not be treated as simply uploading sales figures. Before filing, the business should reconcile sales invoices, credit notes, debit notes, advances, exports, reverse-charge transactions and input tax credit.
GST Reconciliation and ITC Monitoring
A startup claiming input tax credit should regularly compare its purchase records with the relevant GST data, including GSTR-2B.
This is particularly important because an accounting entry in the books does not automatically mean that the corresponding ITC is available without satisfying the statutory conditions.
The finance team should also review supplier invoices, GSTINs, taxable values, tax amounts and credit notes before finalising the return.
For businesses with a large number of vendors, monthly reconciliation can prevent a major year-end workload.
A good practice is to maintain a clear reconciliation trail showing invoices recorded in books, invoices appearing in GST data, credits claimed and credits requiring follow-up.
Income Tax Compliance in FY 2026-27
FY 2026-27 is significant because the Income Tax Act, 2025 governs income for Tax Year 2026-27 onwards.
The Income Tax Department has clarified that Tax Year 2026-27 corresponds to the financial year beginning on 1 April 2026, and there is no separate “Assessment Year” concept under the new Act for this tax year.
For startups, advance tax is an important recurring compliance.
Where the applicable advance-tax liability reaches the prescribed threshold, advance tax is paid in instalments during June, September, December and March. The Income Tax Department confirms that the instalment percentages remain 15%, 45%, 75% and 100% cumulatively, with due dates of 15 June, 15 September, 15 December and 15 March.
Startups should therefore estimate taxable profits throughout the year instead of waiting until March.
TDS Compliance for Startups
Startups making payments such as salaries, professional fees, contractor payments, rent, interest or other specified payments need to evaluate whether TDS applies.
For FY 2026-27, the Income Tax Act, 2025 and Income Tax Rules, 2026 apply to relevant transactions from 1 April 2026 onwards. The Income Tax Department has clarified that the general TDS deposit timeline continues to be the 7th of the following month, with specific rules and exceptions for particular transactions.
TDS statements are also filed quarterly. For example, the new Form 140, corresponding to the earlier Form 26Q, has quarterly due dates of 31 July, 31 October, 31 January and 31 May for the four quarters.
Salary TDS reporting through Form 138 follows the same quarterly dates.
This means a startup’s payroll and accounting team should reconcile TDS deducted, deposited and reported before every quarterly statement.
EPF Compliance for Startups
Where the EPF law applies to the establishment, monthly EPF compliance becomes an important payroll responsibility.
The employer has to deduct the employee’s applicable contribution, add the employer’s contribution and remit the required amounts to EPFO.
EPFO’s employer guidance states that monthly contributions are to be paid on or before the 15th of every month.
Startups should also ensure that employee UAN details, KYC information, joining and exit dates and wage information are correctly maintained.
A payroll error can affect not only the employer’s compliance but also the employee’s PF account and contribution history.
ESI Compliance
Where the ESI Act applies, the employer has to register eligible employees, calculate the applicable employee and employer contributions and deposit them within the prescribed time.
ESIC’s current employer guidance states that ESI contributions are to be paid within 15 days of the following month.
For example, contributions relating to August would ordinarily be deposited within the prescribed period in September.
Startups should not assume that ESI automatically applies to every employee or every establishment. Applicability depends on the relevant statutory conditions, establishment coverage and employee eligibility.
⚖️ Other Labour Compliance for Startups
Labour compliance goes beyond EPF and ESI.
Depending on the State, nature of business, number of employees and workplace structure, a startup may have obligations under the applicable Shops and Establishments legislation, professional tax law, payment of wages requirements, minimum-wage rules, maternity-related requirements, gratuity provisions, POSH requirements and other employment laws.
These requirements are not identical across India.
For example, professional tax is a State-level matter and may not apply in the same manner in every State. Similarly, Shops and Establishments registration and periodic requirements depend on the State in which the establishment operates.
Therefore, a startup operating in Bengaluru may have a different State-level labour compliance profile from a startup operating in Maharashtra, Delhi or another State.
How to Organise the FY 2026-27 Compliance Calendar
A practical compliance system should begin with identifying the startup’s legal structure.
A private limited company will have ROC and MCA obligations that a sole proprietorship does not have. An LLP will have its own LLP-related annual filings. GST obligations depend on registration and filing frequency, while labour compliance depends on employee strength, wages, establishment coverage and applicable State laws.
Once applicability is identified, the startup should assign each compliance to a responsible person.
For example, the accounts team can monitor GST and TDS, the payroll team can monitor EPF and ESI, the company secretary or compliance professional can monitor ROC matters, and management can review the overall calendar periodically.
The important point is that responsibility should be assigned before the deadline arrives.
Common Compliance Mistakes Startups Should Avoid
One common mistake is maintaining a calendar containing only the filing date without tracking the information required for the filing.
For GST, the team may need sales and purchase reconciliations before the return can be prepared. For TDS, vendor PAN, payment details and deduction records need to be accurate. For ROC, financial statements and corporate records must be ready before filing.
Another mistake is assuming that a compliance applies simply because another startup follows it, or assuming that a compliance does not apply because the business is small.
Applicability should always be checked based on the company’s legal structure, turnover, employee strength, registration status, transaction type and applicable law.
Important FY 2026-27 Tax Transition
Startups should be particularly careful about the transition from the Income Tax Act, 1961 to the Income Tax Act, 2025.
The Income Tax Department has clarified that income relating to FY 2025-26 continues to be governed by the old Act for its relevant return and related proceedings, while income for FY 2026-27 is governed by the new Act.
This means finance teams should not blindly carry forward old section numbers, forms or tax-process assumptions into FY 2026-27.
Accounting and payroll software should also be updated to reflect the new tax framework. The Income Tax Department specifically advises deductors to update systems for new section numbering, terminology and reporting requirements.
Final Compliance Strategy for FY 2026-27
The best compliance calendar is not simply a list of dates.
It should connect the deadline, applicable law, responsible person, required documents, payment requirement and filing status.
For GST, the focus should be timely return filing and reconciliation. For income tax, the focus should include advance tax, TDS and year-end tax reporting. For ROC, the focus should be annual accounts, AGM-related compliance and MCA filings. For labour laws, payroll records, EPF, ESI and State-specific requirements should be monitored continuously.
Startups should also keep evidence of completed compliances, including challans, acknowledgement numbers, filed returns, payment proofs and relevant registers or records.
Practical takeaway: Compliance should be treated as a monthly business process, not as a year-end emergency.
Conclusion
FY 2026-27 is an important compliance year for Indian startups because businesses need to manage regular GST, ROC, TDS and labour obligations while also adapting to the new Income Tax Act, 2025.
The exact compliance calendar will differ from startup to startup. A private limited company with GST registration and employees will have a much wider compliance profile than a small business without GST, payroll or MCA obligations.
The safest approach is to first identify every law applicable to the business and then create a recurring calendar around those requirements.
Timely compliance not only helps avoid interest, late fees and other consequences but also creates a cleaner financial and legal record for future fundraising, bank finance, investor due diligence and business expansion.
A startup that builds compliance into its regular monthly workflow is far better positioned to scale without unexpected regulatory problems.
“This article is for general information only and does not constitute legal, tax or financial advice. Please consult a qualified professional for guidance based on your specific circumstances.”