This month in compliance: September 2026
September is the heaviest compliance month of the year. The second advance tax instalment falls on 15 September, and 30 September is the deadline for DIR-3 KYC, the AGM of every company with a March year end, and the tax audit report. Here is the full list with penalties.
The dates
- 7 September: TDS deducted in August to be deposited.
- 11 September: GSTR-1 for August (monthly filers).
- 13 September: Invoice Furnishing Facility for August (QRMP, optional).
- 15 September: second advance tax instalment, 45% of the year's estimated tax.
- 20 September: GSTR-3B for August (monthly filers).
- 25 September: GST payment for August under QRMP (PMT-06).
- 30 September: DIR-3 KYC for every DIN holder; AGM for companies with a 31 March year end; tax audit report in Form 3CA or 3CB with 3CD.
What each one costs if missed
DIR-3 KYC filed after 30 September costs ₹5,000 per director and deactivates the DIN, which blocks every MCA filing that director must sign. A missed AGM exposes the company and its officers to penalties and pushes AOC-4 and MGT-7A late at ₹100 per day per form. A late tax audit report attracts a penalty of 0.5% of turnover up to ₹1.5 lakh. Advance tax paid short or late carries interest at 1% a month under Section 234C. Late GST returns cost ₹50 per day per return (₹20 for nil returns) plus 18% interest on tax due.
What to do this week
Confirm every director's DSC is valid, since DIR-3 KYC and the AGM paperwork both need it. Ask your auditor for the signed accounts by mid-month so the board can approve them and issue the AGM notice with 21 days to spare, or take consent for shorter notice. Estimate profit for the year to date and pay advance tax by the 15th. Our Company Annual Filings team handles the AGM, KYC and ROC forms as one package, and the Compliance Calendar lists every date for your entity.