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Compliance Updates 2026
The latest regulatory changes from MCA, CBIC, CBDT and IP India — explained in plain English with clear action steps for your business.
Urgent — Action Required
DIR-3 KYC Filing Deadline for Directors — September 30, 2026
All DIN holders must file DIR-3 KYC (web-based) or DIR-3 KYC-Web by September 30, 2026. Failure to comply results in DIN deactivation and ₹5,000 penalty for re-activation.
Deadline: 30 September 2026
Income Tax Return Due Dates for FY 2025-26 (AY 2026-27)
CBDT has notified due dates for ITR filing for FY 2025-26. Individuals/non-audit: July 31, 2026. Companies/audit cases: October 31, 2026. Transfer pricing cases: November 30, 2026.
Deadline: 31 July 2026
All Compliance Updates
DIR-3 KYC Filing Deadline for Directors — September 30, 2026
All DIN holders must file DIR-3 KYC (web-based) or DIR-3 KYC-Web by September 30, 2026. Failure to comply results in DIN deactivation and ₹5,000 penalty for re-activation.
Effective / Deadline: 30 September 2026
Who is Affected
- •All persons holding a Director Identification Number (DIN)
- •Directors of active and struck-off companies
- •Partners holding DPIN in LLPs
Action Required
- ✓Log in to MCA21 portal
- ✓File DIR-3 KYC or DIR-3 KYC-Web by September 30, 2026
- ✓Update mobile number and email ID if changed
Income Tax Return Due Dates for FY 2025-26 (AY 2026-27)
CBDT has notified due dates for ITR filing for FY 2025-26. Individuals/non-audit: July 31, 2026. Companies/audit cases: October 31, 2026. Transfer pricing cases: November 30, 2026.
Effective / Deadline: 31 July 2026
Who is Affected
- •All individual taxpayers with income above ₹2.5 lakh
- •All companies and LLPs regardless of profit
- •Businesses subject to tax audit under Section 44AB
Action Required
- ✓Collect all investment proofs, Form 16, bank statements
- ✓Reconcile Form 26AS and AIS with actual income
- ✓File ITR by July 31 (individuals) or October 31 (companies)
GST Annual Return (GSTR-9) Due Date for FY 2025-26
The Central Board of Indirect Taxes and Customs (CBIC) has announced the due date for GSTR-9 (Annual Return) for FY 2025-26 as December 31, 2026. All regular GST taxpayers with turnover above ₹2 crore must file.
Effective / Deadline: 31 December 2026
Who is Affected
- •All regular GST taxpayers with turnover > ₹2 crore
- •Taxpayers under composition scheme filing GSTR-4
- •E-commerce operators
Action Required
- ✓Ensure all monthly GSTR-1 and GSTR-3B returns for FY 2025-26 are filed
- ✓Reconcile GSTR-2B with purchase register
- ✓File GSTR-9 by December 31, 2026
Trademark Office Filing Fees Revised from April 2026
The Office of the Controller General of Patents, Designs and Trade Marks has revised trademark filing fees. Individual/startup fee increased to ₹4,500 per class; company fee increased to ₹9,000 per class. Fast-track processing now available at 2× standard fee.
Effective / Deadline: 1 April 2026
Who is Affected
- •All applicants filing new trademark applications
- •Applicants filing trademark renewals
- •Trademark holders filing assignments or amendments
Action Required
- ✓Note new fee structure for all trademark filings
- ✓Use fast-track option (at 2× fee) for urgent brand protection needs
- ✓DPIIT/Udyam registration still qualifies for reduced individual fee
CBDT Clarification on Angel Tax Exemption for DPIIT Startups
CBDT has issued a circular clarifying that DPIIT-recognized startups are fully exempt from Section 56(2)(viib) (angel tax) for shares issued to resident investors at a premium over Fair Market Value (FMV). The exemption also covers foreign investors subject to conditions.
Who is Affected
- •DPIIT-recognized startups receiving equity investment
- •Angel investors investing in recognized startups
- •Startups raising bridge rounds from resident HNIs
Action Required
- ✓Ensure DPIIT recognition is in place before receiving investment
- ✓Maintain proper valuation report for all share issuances
- ✓File required forms with DPIIT within 90 days of investment
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