The compliance year for an MSME or a DPIIT-recognised startup in FY 2026–27 — Udyam updates, the MSME-1 half-yearly return, startup status limits to watch, and the ordinary tax and ROC obligations that apply regardless of status.
MSME and startup status add a small number of obligations of their own, and do not remove any of the ordinary ones. This calendar covers both — what the status requires, and what still applies underneath it.
Status-Specific Obligations
| Obligation | When | Applies to |
|---|---|---|
| Update investment and turnover on the Udyam portal | Annually, after the year's returns are filed | Every Udyam-registered enterprise |
| MSME-1 — half-yearly return of dues to micro and small suppliers outstanding beyond 45 days | 31 October 2026, for April to September | Companies with such dues |
| MSME-1, second half | 30 April 2027, for October to March | Companies with such dues |
| Review whether the enterprise has crossed a classification threshold | After the year end | Every MSME |
| Check remaining startup eligibility — ten years and ₹100 crore | Annually | DPIIT-recognised startups |
| Claim the income tax holiday, where the board certificate is held | In the return, for the years chosen | Eligible startups |
MSME-1 is an obligation of the buyer, not the supplier. It is filed by companies that owe money to micro and small enterprises beyond 45 days. If you are the MSME supplier you do not file it — but you should know that your customer has to, because it is a strong lever in a payment conversation.
The Ordinary Compliance Year Underneath
| Obligation | Due |
|---|---|
| Advance tax instalments (s.407, s.408) | 15 Jun, 15 Sep, 15 Dec 2026 and 15 Mar 2027 |
| Monthly TDS deposit | 7th of the following month; 30 April 2027 for March |
| Quarterly TDS statements | 31 Jul, 31 Oct 2026, 31 Jan, 31 May 2027 |
| GST outward supply return and summary return | 11th and 20th monthly, or the quarterly dates |
| GST annual return | 31 December |
| Tax audit report under s.63, where applicable | One month before the return due date |
| Income tax return (s.263) | 31 July, 31 October or 30 November as applicable |
| ROC annual filings, for companies and LLPs | By reference to the AGM; LLP Form 11 by 30 May and Form 8 by 30 October |
| DIR-3 KYC | 30 September 2026 |
| Provident fund and state insurance | 15th of each month |
Watch the Thresholds
- MSME reclassification. Crossing either the investment or the turnover limit moves you into the next category and changes which benefits apply. The micro and small preference in government procurement is the one most often lost without anyone noticing.
- Startup status expiry. Recognition ends at ten years from incorporation, or when turnover first exceeds ₹100 crore. If you intend to use the three-year tax holiday, plan which years to claim well before the window closes.
- GST registration. A growing business crosses the registration threshold, then the e-invoicing threshold, then the audit and reconciliation thresholds.
- Headcount. Provident fund at 20 employees, state insurance at 10, an internal complaints committee at 10. Each is triggered by hiring, not by revenue.
Choose your tax holiday years deliberately. The startup deduction is for three consecutive years chosen out of the first ten. Claiming it in early loss-making years wastes it. The value is in claiming it in the first three consecutive profitable years, which requires you to be tracking the ten-year window rather than reacting to it.