Assumptions: individual, resident (ROR), presumptive scheme (s.58 Sl. 3), invoices in foreign currency. [GST] rows apply only if registered. Holiday shifts are not modelled. The product shows statutory dates and labels them as such.
Recurring
| When | What | Applies | Basis | Status |
|---|---|---|---|---|
| Month-end + 30 days (first: 30 Nov 2026 for Oct invoices) | EDF for all service invoices of the month → AD bank | firms and companies; individuals if the bank asks (90 C17) | FEMA 23(R)/2026 Reg. 3(2) | VERIFIED |
| Quarterly (optional) | Bulk declaration closing EDPMS entries for invoices ≤ ₹10 lakh | all, if the bank asks | Reg. 4(2) proviso | VERIFIED |
| Invoice date + 9 months (12 months if INR) | Realisation and repatriation deadline per invoice | all | Reg. 5 | VERIFIED |
| Last day of the next month | Convert EEFC accruals of the previous month (net of approved uses) | EEFC holders | MD Deposits ¶3.1(6) | VERIFIED |
| 11th (monthly) / 13th after the quarter (QRMP) | GSTR-1 (exports in Table 6A; never in IFF) | [GST] | Rule 59 | REPORTED dates |
| 20th (monthly) / 22nd or 24th after the quarter (QRMP) | GSTR-3B | [GST] | Rule 61 | VERIFIED |
| 25th of months 1–2 of a quarter | PMT-06 (usually nil for LUT exporters unless there is RCM) | [GST, QRMP] | Notif. 85/2020 | REPORTED |
| Within 30 days of the supply | Issue the invoice | [GST] | Rule 47 | VERIFIED |
| Within 30 days of receiving an imported service | RCM self-invoice | [GST] | Rule 47A | REPORTED |
FY 2026-27 dated items
| Date | Item | Applies |
|---|---|---|
| 1 Oct 2026 | New export regulations in force: monthly EDF; 9-month realisation | all |
| 13 Oct 2026 / 22–24 Oct 2026 | Q2 (Jul–Sep) GSTR-1 / GSTR-3B (QRMP) | [GST] |
| 30 Nov 2026 | First EDF (October 2026 invoices) | all |
| 15 Dec 2026 | Advance tax instalment 3 (not applicable to presumptive filers) | non-presumptive |
| 30 Dec 2026 | EDF for November invoices | all |
| 31 Dec 2026 | Belated/revised ITR for AY 2026-27 (revised: fee after this date); GSTR-9 for FY 2025-26 (if > ₹2 cr); FAST-DS 2026 window closes | as applicable |
| 13 Jan 2027 / 22–24 Jan 2027 | Q3 GSTR-1 / GSTR-3B (QRMP) | [GST] |
| 30 Jan 2027 | EDF for December invoices | all |
| 2 Mar 2027 | EDF for January invoices | all |
| 15 Mar 2027 | Advance tax: 100% for presumptive filers (TY 2026-27) | if tax ≥ ₹10k |
| 31 Mar 2027 | LUT for FY 2027-28 (file before the first export of the FY); last date for advance tax to count; Form 67 for AY 2026-27 (if FTC); revised ITR for AY 2026-27 | [GST] / all |
| 30 Mar 2027 | EDF for February invoices | all |
| Apr–Jun 2027 | Annual IEC update (if an IEC is held) | IEC holders |
| 13 Apr 2027 / 22–24 Apr 2027 | Q4 GSTR-1 / GSTR-3B (QRMP) | [GST] |
| 31 Aug 2027 | ITR for Tax Year 2026-27 (non-audit; ITR-3/ITR-4) | all |
| 31 Mar 2028 | Form 44 (FTC) for TY 2026-27 | if foreign tax withheld |
Calculations used for the EDF rows: end_of_month + 30 days. Example: Jan 2027 → 31 Jan + 30 days = 2 Mar 2027.