E-commerce Business Compliance Calendar in India: 2026-27 Due Dates & Filings

An e-commerce business in India needs to comply with GST, Income Tax, TDS, Company Laws, Payroll, and marketplaces throughout the year. The following is an easy-to-use calendar that online sellers, D2C brands, marketplace owners, and e-commerce startups can follow month-wise without having to face late fines, penalties, notices, and any other problems that may arise due to non-compliance. For a cross-industry schedule, see our Compliance Calendar for Financial Year 2026-27.

Why Every E-commerce Business Needs a Compliance Calendar?

There are different types of compliance for which e-commerce businesses need to pay attention; from GST compliance and Income Tax to TDS on payments made to vendors and freelancers, and Payroll. Non-compliance can lead to paying interest and fines, non-availability of input tax credit, receiving notices, and inability to get loans or investments.

A structured calendar helps founders and finance teams plan cash flow, reconcile marketplace reports, and file returns accurately before statutory dates.

Who Needs an E-commerce Compliance Calendar in India?

This calendar will apply to:

• Marketplace sellers like Amazon, Flipkart, Meesho, JioMart, Myntra, and other platforms. For more details about GST registration, read our guide, GST Registration for E-Commerce Sellers on Amazon & Flipkart.
• Direct-to-consumer brands selling on their own website via Shopify, WooCommerce, or a custom platform.
• Quick-commerce sellers and hyperlocal delivery partners.
• E-commerce operators collecting tax at source under GST.
• International marketplaces for exporters.
• Online companies, LLPs, proprietorships, and partnership firms.
• Small online sellers might still have to deal with GST, TDS, income tax, and state compliance after registration and threshold.

Key Compliance Laws for Online Sellers and D2C Brands

Primary compliance laws include:

• Goods & Services Tax Act: GST Registration, Invoicing, GSTR-1, GSTR-3B, E-way bill, e-invoicing, TCS, and Annual Return.
• Income Tax Act: Advance Tax, TDS, TDS return, ITR Filing, and Tax Audit where applicable.
• Companies Act: ROC Filing for Pvt. Ltd. Companies and Annual Compliance for LLPs.
• Labour Laws: PF, ESI, Professional Tax and Payroll Filings where it applies.
• Consumer Protection Act/Market Place Policies: Product Listing, Grievance Redressal, Refunds & Warranties.

Note: Periods from 1 April 2026 fall under the Income-tax Act, 2025 (Tax Year). FY 2025-26 filings remain under the 1961 Act.

Monthly E-commerce Compliance Calendar: GST, TDS and Payroll

Compliance	Applicable To	Usual Due Date
GSTR-1	Monthly GST filers	11th of the following month; quarterly filers generally file by the 13th of the month after the quarter.
GSTR-3B	Monthly GST filers	20th of the following month; quarterly filers generally file by the 22nd or 24th, depending on the state.
GSTR-8	E-commerce operators required to collect TCS	10th of the following month.
TDS deposit	Businesses deducting TDS	Generally within 7 days from the end of the deduction month; March TDS is due by April 30 for non-government deductors. incometaxindia.
PF contribution and ECR	Covered employers	Generally by the 15th of the following month.
ESI contribution	Covered employers	Generally by the 15th of the following month.
Professional tax	Employers/businesses in applicable states	State-specific due dates.
Invoice and marketplace reconciliation	All e-commerce sellers	Best practice: complete before month-end close.

Every month: 7th TDS deposit · 10th GSTR-8 (operators) · 11th GSTR-1 · 13th IFF (QRMP) · 15th PF/ESI · 20th GSTR-3B (22nd/24th for QRMP) · 25th PMT-06 (QRMP)

Month	Key dates
Apr	30: March TDS deposit
May	30: LLP Form 11 · 31: Q4 TDS return
Jun	15: Advance tax (15%)
Jul	31: Q1 TDS return
Sep	15: Advance tax (45%) · 30: AGM (companies)
Oct	21: tax audit report (extended) · 30: LLP Form 8, AOC-4 · 31: Q2 TDS return
Nov	21: ITR, audit cases (extended) · 29: MGT-7
Dec	15: advance tax (75%) · 31: GSTR-9/9C/9B
Jan	31: Q3 TDS return
Mar	15: advance tax (100%) · 31: FY end, file the export LUT before the new FY

Quarterly Compliance Calendar for E-commerce Businesses

Compliance	Applicable To	Usual Due Date
Advance tax	Businesses with tax liability of ₹10,000 or more	15% by June 15; 45% by September 15; 75% by December 15; 100% by March 15. Small sellers under presumptive taxation generally pay a single instalment by 15 March (verify under the new Act).
TDS returns	Businesses deducting TDS	Quarterly, as per the applicable form and prescribed due dates. Forms 24Q/26Q/27Q quarterly. Q4 is due 31 May. The other quarters are generally 31 Jul, 31 Oct and 31 Jan
GST quarterly returns	Eligible QRMP taxpayers	GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th of the month following the quarter, as applicable.
Board meetings	Private companies: minimum four board meetings a year, gap not exceeding 120 days (relaxed for small companies, OPCs and dormant companies). AGM by 30 September.	As per the Companies Act and articles of association.
ROC event-based filings	Companies and LLPs	Within the prescribed period after the relevant event.

Annual Compliance Calendar: GST, Income Tax, ROC and LLP Filings

Compliance	Applicable To	Usual Due Date
GSTR-9	GSTR-9 is compulsory above ₹2 crore turnover. Add that threshold. Also add GSTR-9B for operators (generally 31 Dec)	31 December following the end of the financial year, unless extended.
GSTR-9C	GST-registered taxpayers with aggregate annual turnover above ₹5 crore	31 December following the end of the financial year, unless extended.
Income-tax return	Companies, firms, and other eligible businesses	As per the applicable ITR due date for the relevant assessment year.
Tax audit report	Businesses crossing prescribed turnover/limits	As per the Income-tax Act and applicable due dates.
AOC-4	Companies	Within the prescribed period after the financial year ends.
MGT-7/MGT-7A	Companies	Within the prescribed period after the annual general meeting.
DIR-3 KYC	Directors with DIN as on 31 March	once every three financial years (due 30 June of the due year). Report changes to mobile, email or address within 30 days.
LLP Form 11	LLPs	Within the prescribed annual deadline.
ITC reconciliation	GST-registered e-commerce sellers	Before filing GSTR-9/GSTR-9C.

GST Compliance for E-commerce Businesses and Marketplaces

GST is the most common compliance aspect for e-commerce businesses. E-commerce businesses have to ensure that their sales amounts as reflected in the marketplace report reconcile with GSTR-1 and GSTR-3B.

Important activities for each month:

1. Downloading sales, returns, cancellation, and settlement reports from the marketplace.
2. Reconciliation of GSTIN-wise sales with respect to tax invoices and credit notes.
3. Correct reporting of B2B, B2C, inter-state, intra-state, export, and nil/taxable-exempted sales.
4. Applying input tax credit only after reconciling purchase invoices and the vendor’s compliance.
5. Creation of credit note for return, cancellation, discount, and damaged items.
6. Reconciliation of TCS collected by the marketplace with the GST liability of the seller.
7. Warehouses and fulfilment centres: stock stored in another state usually needs a GSTIN there. Each GSTIN files its own returns.
8. E-invoicing and e-way bill: e-invoicing applies above the prescribed turnover (currently ₹5 crore; reporting-time limits tighten at higher turnover, verify). An e-way bill is needed for goods movement above ₹50,000.
9. Operators: for notified services (e.g. ride-hailing, food delivery), the operator may owe GST under Section 9(5). Operators also file the annual GSTR-9B.

E-commerce businesses required to collect tax at source have to file GSTR-8 by 10th of the next month. E-commerce businesses that file GST on a monthly basis have to file GSTR-1 by the 11th and GSTR-3B by the 20th of the next month.

Get a GST reconciliation and filing calendar customised for your Amazon, Flipkart, or D2C store from Kanakkupillai.

TDS Compliance, Income Tax and Advance Tax Due Dates for E-commerce Businesses

E-commerce firms have to monitor the income tax throughout the year rather than doing so when filing the ITRs.

Some important things are:

• Making an advance tax payment in four instalments: 15 percent till June 15, 45 percent till September 15, 75 percent till December 15, and 100 percent till March 15.
• Making TDS deposit usually on the 7th of the next month and if deducted in March, it can be paid on April 30 for non-government deductees.
• Submitting TDS returns quarterly for payments made to freelancers, influencers, logistics firms, advertisers, and other service providers.
• Reconciling TDS certificates, Form 26AS, and AIS before making the ITR submission.
• Filing the right ITR form and keeping the accounts, invoices, bank statements, and expenses ready.

In case of e-commerce businesses, some typical cases where TDS needs to be paid are those payments that are made to digital marketers, warehouse service providers, professional consultancies, cloud software providers, and commission agents.

What the marketplace deducts from you

• Income tax TDS: the operator deducts 0.1% on gross sales, and 5% if you haven’t given PAN or Aadhaar.
• GST TCS: 0.25% CGST + 0.25% SGST (intra-state) or 0.5% IGST (inter-state).
• Claim both: reconcile the GST TCS in GSTR-2B with your settlement report every month, and the TDS with Form 26AS/AIS before filing your ITR.

Avoid TDS mismatches and interest. Let Kanakkupillai manage your TDS deposits, returns, and year-end reconciliation.

Company and LLP Annual Compliance for E-commerce Businesses

Private Limited Company/LLP having an e-commerce business has its own compliance requirements other than taxes.

In case of Companies,

Commonly filed compliances annually are:

• AOC-4 for filing of financial statements.
• MGT-7 or MGT-7A for annual return filing.
• DIR-3 KYC Web: once every three financial years (due 30 June of the due year). Report changes to mobile, email or address within 30 days.
• Maintenance of Statutory Registers, Minutes and Resolutions of the Board of Directors.
• Event-based filings like change in director(s), change in share capital, registered office or objects of the business.
• DPT-3 (return of deposits, generally 30 June), MSME-1 (half-yearly, 30 April and 31 October, if you owe MSME vendors for more than 45 days), and appointment of the statutory auditor (ADT-1). Verify dates for FY 2026-27.

In case of LLPs, annual compliance usually involves Form 11 and Form 8 when applicable and maintenance of financial records and partner details.

Payroll Compliance: PF, ESI and Professional Tax Due Dates

If your e-commerce business hires employees for the above-mentioned purposes, then payroll compliance is very important.

Some common monthly compliances would be:

• Deducting contributions to PF from both employee and employer and filing the Electronic Challan-cum-Return. File the monthly ECR and pay contributions by the 15th (new ECR system).
• Pay ESI contribution for covered employees by the 15th of the next month.
• Deducting professional tax as per the state of residence of employees. Tamil Nadu levies professional tax half-yearly through the local body. Check your corporation or municipality’s due dates.
• Salary Registers and Attendance registers, offer letters, and wage documentation.
• Issuing salary slips and annual Form 16 where applicable.

Consumer Protection and Marketplace Policy Compliance

Along with taxes, there are marketplace and consumer protection compliance issues to be addressed by online sellers.

Specific activities may include:

• Listing products with proper descriptions, pricing, specifications, and warranties.
• Creating clear policies for refunds, returns, cancellations, and shipping.
• Addressing consumer complaints within marketplace timeframes.
• Preparing invoices, dispatch, delivery and returns documentation.
• Making sure that requirements regarding product labelling, BIS/FSSAI/legal metrology and others specific to particular sectors are fulfilled where necessary.
• Maintaining agreements with marketplaces, logistics companies, and vendors properly.
• Consumer Protection (E-Commerce) Rules, 2020: appoint a grievance officer, acknowledge complaints within 48 hours, and display seller and country-of-origin details.
• Data privacy: check the phased obligations under the DPDP Act, 2023 and Rules.

Month-End Compliance Checklist for Online Sellers

Prior to the closure of each month, finance teams at e-commerce companies need to make sure that they have done the following:

1. Downloaded all reports related to marketplace settlements and sales.
2. Reconciled gross sales, returns, cancellations, shipping costs, commission and TCS.
3. Cross-checked bank settlements against invoices and accounting records.
4. Verified purchase invoices and entitlement to input tax credits.
5. Issued any outstanding invoices and credit notes.
6. Calculated GST liability and prepared GSTR-1/GSTR-3B.
7. Reviewed vendor payments for TDS considerations.
8. Processed payroll and checked PF/ESI/professional tax liabilities.
9. Updated books of account and cash flow forecasts.
10. Set reminders for next month’s compliance deadlines.

Penalties for Missing E-commerce Compliance Deadlines

Non-compliance may affect cash flow as well as the business’s reputation.

Consequences of the same may be any of the following:

• GST: late fee ₹50 a day (₹20 for nil returns), plus 18% interest on unpaid tax.
• TDS returns: ₹200 a day late fee (Section 234E, 1961 Act). Interest applies on late deduction and late deposit.
• ROC/LLP: additional fee of ₹100 a day. Three continuous years of non-filing can disqualify a director for five years.
• Late ITR: a late fee applies, and so does interest on unpaid tax.

Partner with Kanakkupillai for end-to-end e-commerce compliance-GST, TDS, income tax, ROC, payroll, and marketplace reconciliation.

How Kanakkupillai Can Help E-commerce Businesses Stay Compliant?

Kanakkupillai can function as a long-standing compliance team for e-commerce sellers, D2C brands, marketplaces, and online startups.

1. GST Registration and Filing Returns:

• Determine GST registration obligations for marketplace operations, D2C sales, export and inter-state sales.
• Prepare and file GSTR-1, GSTR-3B, GSTR-8 and relevant annual returns.
• Reconcile settlement report, sales ledger, purchase bills and input tax credit.

2. Marketplace Reconciliation:

• Reconcile settlement reports from Amazon, Flipkart, Meesho, etc., with the accounts book.
• Check for any unrecorded bills, hidden sales, excess returns or TCS mismatch.
• Maintain GST and income-tax-compliant books throughout the year.

3. Income Tax and TDS Compliance:

• Compute advance tax and plan payment prior to deadlines.
• Deduct and pay TDS to the government on vendors, freelancers, agencies and services.
• Reconcile Form 26AS, AIS, TDS certificate and books prior to ITR filing.

4. Compliance of Companies and LLP:

• Monitor ROC annual returns, resolution by board, and other statutory registers for companies.
• Manage annual compliance of LLPs and partner compliance.
• File for event-based compliance such as director, capital, registered office or business change.

5. Payroll and Labour Compliance:

• Process payroll and calculate PF, ESI, professional tax and TDS on salary.
• File PF/ESI returns and maintain statutory payroll books.
• Advisory for employee records, salary registers, and year-end compliance.

6. Continuous Compliance Calendar and Advisory:

• Prepare a personalised monthly, quarterly, and yearly compliance calendar.
• Send reminders and manage a compliance dashboard.
• Assist with notifications, corrections, reconciliations, and audit-ready documentation.

Conclusion

It is critical to have an effective compliance calendar for e-commerce players in India because compliance obligations are monthly in nature for GST, TDS, Payroll, Income Tax, and Corporate Laws. Reconciling the data from the marketplaces, timely filing of GSTR-1 and GSTR-3B, depositing of TDS, payment of advance tax, PF & ESI filings and annual GST and ROC filings may help in avoiding penalties, securing input tax credits, and maintaining investors’ ready books of account. A comprehensive compliance system and expertise may help e-commerce entrepreneurs in minimising risks and optimising their cash flows.

FAQs

1. Do all e-commerce sellers need GST registration?

Not always. GST registration depends on turnover, the nature of supply, interstate sales, and whether the seller sells through an e-commerce operator. Many marketplace sellers are required to register even below the normal threshold because of e-commerce-specific rules, so the exact position should be assessed based on the seller’s facts.

2. What is GSTR-8?

GSTR-8 is a monthly return filed by e-commerce operators that collect tax at source under GST. Its usual due date is the 10th of the month following the relevant tax period.

3. What are the usual GST return due dates for online sellers?

Monthly filers generally file GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. Quarterly filers under the QRMP scheme generally file GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th of the month after the quarter, depending on the state.

4. When is GSTR-9 due?

GSTR-9, the annual GST return, is generally due by 31 December following the end of the relevant financial year, unless the government extends the date.

5. Who must file GSTR-9C?

GST-registered taxpayers whose aggregate annual turnover exceeds ₹5 crore in a financial year must generally file the self-certified reconciliation statement in GSTR-9C along with GSTR-9.

6. When should an e-commerce business pay advance tax?

Advance tax is payable in four instalments: 15% by June 15, 45% by September 15, 75% by December 15, and 100% by March 15.

7. What is the due date for TDS payment?

TDS deducted from April to February must generally be deposited within seven days from the end of the month of deduction. TDS deducted in March is generally due by April 30 for non-government deductors.

8. Do marketplace sellers need to file separate ROC returns?

If the seller operates as a private limited company or LLP, it must file the applicable ROC/LLP returns in addition to tax filings. Proprietorships and partnerships do not file ROC annual returns, but they still need to meet tax and other applicable compliance requirements.

9. What is TDS under Section 194-O for sellers?

The operator deducts a small percentage of gross sales and credits it to your account. Claim it in your ITR.

10. Do I file GSTR-1 if I made no sales?

Yes. File a nil return.

11. How often must directors file DIR-3 KYC now?

Once every three financial years, with changes reported within 30 days.

12. Can a small seller pay advance tax in one instalment?

Generally yes, under presumptive taxation (by 15 March).

13. Where do I see the GST TCS that the marketplace collected?

In the TCS/TDS credit statement and GSTR-2B on the GST portal.