By Sandeep Ahuja & Co Team
March is not just another month — it is the financial year closure month, where tax positions, GST reconciliations, payroll closures, ROC filings, and advance tax converge.
This calendar is structured in the Casahuja.com professional tracker format — practical, compliance-driven, and team-executable.
CORE MONTHLY DEADLINES – March 2026
| Due Date | Compliance / Return / Action | Relevant Period / Details | Applicable Law / Form | Tracker / Status |
|---|---|---|---|---|
| March 2 (Mon) | TDS on Property / Rent / Contractor / Virtual Digital Asset (Govt deductors) | January 2026 transactions | Income-tax Rule 30, Forms 26QB / 26QC / 26QD / 26QE | ☐ Pending ☐ Filed ☐ Verified |
| March 7 (Sat) | TDS / TCS Deposit (Non-Govt Deductors) | February 2026 | Income-tax Rule 30 | ☐ Pending ☐ Filed ☐ Verified |
| March 10 (Tue) | Professional Tax (Salary PT – Haryana & applicable states) | February 2026 Salary | State Professional Tax Acts | ☐ Pending ☐ Filed ☐ Verified |
| March 11 (Wed) | GSTR-1 (Monthly Filers) | February 2026 Outward Supplies | CGST Sec 37 | ☐ Pending ☐ Filed ☐ Verified |
| March 13 (Fri) | GSTR-1 (QRMP), GSTR-5 (NRTP), GSTR-6 (ISD) | February 2026 | GST Rules 59(5), 61 | ☐ Pending ☐ Filed ☐ Verified |
| March 15 (Sun) | EPF & ESI Contributions | February 2026 Wages | EPF Act 1952, ESI Act 1948 | ☐ Pending ☐ Filed ☐ Verified |
| March 15 (Sun) | Final Advance Tax Installment (100%) | FY 2025–26 | Income-tax Sec 211 | ☐ Pending ☐ Paid ☐ Verified |
| March 15 (Sun) | Form 13 – Lower / Nil TDS Application | FY 2025–26 / 2026–27 | Income-tax Sec 197 | ☐ Applied ☐ Approved ☐ Pending |
| March 20 (Fri) | GSTR-3B + GSTR-5A (OIDAR) | February 2026 | CGST Sec 39 | ☐ Pending ☐ Filed ☐ Verified |
| March 22 (Sun) | GST CMP-08 (Composition) | Q4 FY 2025–26 | CGST Sec 10 | ☐ Pending ☐ Filed ☐ Verified |
| March 25 (Wed) | GST Tax Payment (QRMP – if applicable) | March 2026 | GST Rule 86B | ☐ Pending ☐ Paid ☐ Verified |
| March 30 (Sun) | TDS on Property etc. (Govt Deductors) | February 2026 | Income-tax Rule 30 | ☐ Pending ☐ Filed ☐ Verified |
| March 31 (Mon) | CMP-02 (Composition Scheme Opt-in) | FY 2026–27 | CGST Sec 10(3) | ☐ Opted ☐ Not Applicable |
YEAR-END & ANNUAL MANDATES (Critical Closures – FY 2025–26)
| Due Date | Compliance / Action | Details / Applicability | Law / Form | Tracker |
|---|---|---|---|---|
| March 31 (Mon) | Updated Return u/s 139(8A) | AY 2021–22 – Final Opportunity | Income-tax Sec 139(8A) | ☐ Filed ☐ Not Applicable |
| March 31 (Mon) | MSME-1 Half-Yearly Return | Oct 2025–Mar 2026 dues to MSMEs | MSMED Act 2006 | ☐ Filed ☐ Pending |
| March 31 (Mon) | DPT-3 (Loans/Deposits Return) | FY 2025–26 reporting | Companies Act Sec 73, Rule 16 | ☐ Filed ☐ Pending |
| March 31 (Mon) | Annual Secretarial Compliance Report (Listed Cos) | FY 2025–26 | SEBI LODR Reg 24(c) | ☐ Filed ☐ Not Applicable |
LABOUR & PAYROLL COMPLIANCES
| Due Date | Compliance | Details | Law / Form | Tracker |
|---|---|---|---|---|
| March 15 (Sun) | Gratuity Fund Contribution | For applicable establishments | Payment of Gratuity Act | ☐ Paid ☐ Not Applicable |
| March 31 (Mon) | Statutory Bonus (if applicable) | FY 2025–26 | Payment of Bonus Act 1965 | ☐ Paid ☐ Pending |
| March 31 (Mon) | Statutory Registers Update | Wages / Attendance / Muster Roll | Labour Codes 2020 | ☐ Updated ☐ Audited |
ROC / MCA & CORPORATE FILINGS
| Due Date | Compliance | Details | Form / Rule | Tracker |
|---|---|---|---|---|
| March 31 (Mon) | ADT-1 (Auditor Appointment – if vacancy) | During FY 2025–26 | Companies Act Sec 139(1) | ☐ Filed ☐ N/A |
| March 31 (Mon) | INC-22A (ACTIVE) – if applicable | Beneficial Ownership / Status | Rule 25A | ☐ Filed ☐ N/A |
CRITICAL YEAR-END ACTIONS (Not Just Filing – Strategic Closure)
| Action | Practical Focus | Reference | Tracker |
|---|---|---|---|
| 26AS / AIS / TDS Reconciliation | Match credits before ITR season | Income-tax Portal | ☐ Completed ☐ Pending |
| GSTR-9 / 9C / ITC-04 Preparation | Books vs GSTR-2A/2B reconciliation | CGST Sec 44 | ☐ Started ☐ Ongoing |
| Stock & Expense Closure | Physical verification + ITC validation | GST Audit Prep | ☐ Done ☐ Pending |
| Payroll Reconciliation | TDS vs Books vs Form 24Q | Income-tax | ☐ Verified ☐ Pending |
| Provisioning Review | Expenses, MSME dues, related party balances | Companies Act / Tax | ☐ Reviewed ☐ Pending |
High-Risk Areas in March
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Final advance tax miscalculation → Interest u/s 234B & 234C (1% per month)
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GST interest @ 18% p.a. on delayed payment
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MSME reporting mismatches → ROC penalty exposure
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ITC reversal oversight during year-end closure
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Books vs GST turnover mismatch → Future notices
Strategic View
March is not just about compliance. It determines:
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Your audit smoothness
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Your interest cost exposure
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Your working capital accuracy
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Your notice risk for next 3 years
A structured compliance tracker in March reduces 70% of litigation exposure in future.
