April 2026 Compliance Calendar for CA Firms: GST, TDS, PF, ESI and Labour Code Deadlines in One Place

Introduction

April is not just the start of a new financial year - for CA firms and compliance teams across India, it is the busiest and most high-stakes month of the year.

In April 2026, you are not just managing the usual GST returns, TDS deposits, and PF/ESI contributions. You are simultaneously closing FY 2025-26 filings, opening FY 2026-27 compliance cycles, navigating the new Income Tax Act 2025, and dealing with the newly enforced Shram Suvidha 2.0 Labour Code registrations - all at the same time.

Miss one deadline and your client faces penalties, interest, or even suspension of GST registration. That is why CA firms managing multiple clients need a single, reliable reference point for every due date in April 2026.

This calendar covers every major compliance deadline for the month - GST, TDS, PF, ESI, and Labour Codes - in one place.

At a Glance: All April 2026 Due Dates

GST Deadlines in April 2026

GSTR-7 and GSTR-8 - 10 April 2026

Government departments and other notified persons who deduct TDS under GST must file GSTR-7 for March 2026 by April 10. Similarly, e-commerce operators deducting TCS under GST must file GSTR-8 by the same date.

Penalty: ₹100 per day (CGST) + ₹100 per day (SGST) = ₹200 per day, even on Nil returns. Do not skip this even if there are no transactions.

GSTR-1 - 11 April 2026 (Monthly) and 13 April 2026 (QRMP)

Monthly filers must upload all outward supply details for March 2026 in GSTR-1 by April 11. QRMP scheme taxpayers (turnover up to ₹5 crore) must file their quarterly GSTR-1 for Q4 (January–March 2026) by April 13.

Important for QRMP filers: Do not re-upload invoices already submitted through IFF (Invoice Furnishing Facility) for January and February - only include March invoices to avoid duplication.

GSTR-3B - 20, 22 and 24 April 2026

GSTR-3B due dates in April vary by filing type and state:

• 20 April: Monthly filers - all states (March 2026 return)
• 22 April: QRMP Category 1 states - Q4 return (Jan–Mar 2026)
• 24 April: QRMP Category 2 states - Q4 return (Jan–Mar 2026)

Before filing GSTR-3B, reconcile input tax credit (ITC) carefully. Clear all Reverse Charge Mechanism (RCM) liabilities for transporters, legal services, and other applicable services. Missing two consecutive GSTR-3B filings now triggers automatic suspension of GST registration on the portal - a serious consequence for any business.

TDS Deadlines in April 2026

Government Deductors - 7 April 2026

Government deductors depositing TDS via challan must deposit the TDS deducted for March 2026 by April 7, 2026. The same deadline applies for TCS collected by non-government collectors for March 2026.

Non-Government Deductors - 30 April 2026

Non-government deductors get the extended statutory deadline of April 30, 2026 to deposit TDS for March 2026. This extended timeline exists only for March - it is a special exception under Rule 218 of the Income Tax Rules, 2026 (corresponding to old Rule 30) to allow time for year-end reconciliation.

Important note for FY 2026-27: From April 1, 2026, TDS must be reported under the new Income Tax Act, 2025 - using new section codes under Section 392/393 instead of old section numbers like 194C, 194J, etc. However, the Q4 FY 2025-26 TDS return (Form 24Q / Form 26Q) covering January–March 2026 is still filed under the old Act with old section references, and is due by May 31, 2026.

Penalty for late TDS deposit: Interest at 1.5% per month from date of deduction to date of deposit under Section 201(1A).

PF and ESI Deadlines in April 2026

EPF (Provident Fund) - 15 April 2026

Employers must deposit both the employee's and employer's PF contributions for March 2026 by April 15, 2026. Before submitting the ECR (Electronic Challan cum Return), validate that Aadhaar and PAN details are correctly seeded for all employees on the EPFO portal - mismatches can cause contribution rejections.

Also verify compliance for international workers under Social Security Agreements (SSAs) if applicable to your client's business.

ESI (Employee State Insurance) - 15 April 2026

ESI contributions for March 2026 are due by April 15, 2026. Ensure ESI contribution details are correct for employees who crossed the ₹21,000 monthly wage ceiling during the year - such employees exit ESI coverage from the following contribution period.

Penalty for late PF/ESI deposit: Interest and damages apply under the respective Acts. Non-compliance can also affect labour law audit readiness.

Labour Code: Shram Suvidha 2.0 - April 2026

April 2026 marks the beginning of enforcement under Shram Suvidha 2.0, which consolidates registration requirements under India's four new Labour Codes - the Code on Wages, Code on Social Security, Industrial Relations Code, and the Occupational Safety, Health and Working Conditions Code.

Under the new system, a single unified registration replaces 100+ separate state labour licences and registrations that businesses previously had to manage. The registration deadline was April 1, 2026.

For CA firms managing clients: Verify that all eligible clients have completed their Shram Suvidha 2.0 registration. Check that Udyam registration and PAN linkage are in order, as these are required for the new unified registration process.

Professional Tax due dates remain state-specific and must be verified individually on each state's PT portal - there is no uniform national deadline.

Form MSME-1 - 30 April 2026

Companies that have delayed payments to MSME vendors beyond 45 days between October 2025 and March 2026 must file Form MSME-1 by April 30, 2026. Review all vendor payment records for the half-year to determine applicability before the deadline.

Key Things to Do Before Filing GSTR-3B This April

• Reconcile ITC: Match GSTR-2B with purchase records. Claim only eligible ITC to avoid notices.
• Clear RCM liabilities: Pay GST on reverse charge applicable to imports, legal fees, GTA (goods transport), and other notified services before filing.
• Check LUT validity: Exporters should verify their Letter of Undertaking (LUT) is valid for FY 2026-27 before filing zero-rated supplies.
• Validate GSTINs: Ensure all supplier GSTINs in GSTR-1 are active - cancelled or suspended supplier GSTINs can create ITC issues for your clients' customers.

April 2026 Compliance: What Makes This Month Different

April is always a heavy compliance month, but April 2026 carries an unusual level of complexity for CA firms for three specific reasons:

1. Two tax acts running simultaneously. The Income Tax Act, 2025 came into effect on April 1, 2026 - but FY 2025-26 filings (TDS returns, ITR, advance tax, etc.) still follow the old Income Tax Act, 1961. CA firms must manage both frameworks at the same time.
2. New TDS section codes from April 1. All TDS deductions from April 1, 2026 onwards must use the new Section 392/393 codes, not the old 194-series section numbers. Using old codes for post-April payments triggers validation errors in TDS returns.
3. Labour Code enforcement begins. Shram Suvidha 2.0 adds a new registration task at the start of the financial year - something CA firms must track for all clients with employees.

Managing all of this manually, across multiple clients, is where errors compound. Updated compliance software that tracks due dates, auto-maps TDS sections, generates the correct forms, and alerts your team before each deadline is not a luxury in April 2026 - it is essential.

How CompuOffice Helps CA Firms This April

CompuOffice, CompuTax's complete practice management suite, helps CA firms manage all of the above in one place:

• CompuGST handles GSTR-1, GSTR-3B, GSTR-7, GSTR-8 filings and ITC reconciliation across all clients
• CompuTds is fully updated for the new Income Tax Act, 2025 - with new Section 393 codes, Form 130, Form 138, Form 140, and Form 141 support
• CompuPay manages PF, ESI, and payroll compliance with automated challan generation and ECR submission support
• Multi-client dashboard gives CA firms a single view of all pending compliances, due dates, and filing status across their entire client base

Conclusion

April 2026 is not a month to manage with spreadsheets and manual reminders. Between GST returns, TDS deposits, PF and ESI contributions, MSME-1 filing, and the new Labour Code registrations - all falling within the same 30-day window - the margin for error is very thin.

Use this calendar as your reference. Build it into your client communication workflow. And make sure your compliance software is updated to handle the new Income Tax Act, 2025 requirements that kick in from this month.

Stay ahead, file on time, and start FY 2026-27 on the right foot.

Disclaimer

This article is for informational purposes only and is based on publicly available government notifications and compliance schedules as of April 2026. Due dates are subject to change via official CBIC, CBDT, EPFO, or ESIC notifications. Always verify on the respective official portal before filing.