Restaurant compliance calendar 2026 (India)
Every statutory due date an Indian restaurant has to hit in 2026 — FSSAI, GST (GSTR-1, 3B, 9, 9C), EPF, ESI, TDS, professional tax, labour welfare fund, shop & establishment renewal, fire NOC, liquor licence — filtered to your format (QSR, casual dining, cloud kitchen, bar, fine dining, takeaway) and state. Each event shows the penalty for delay. Export the filtered list as a .ics file your accountant can drop into any calendar app, or add events one at a time to Google Calendar. No signup.
2026 due dates
January 2026
- + Google Calendar07 Jan 2026TDSMonthlypastTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Jan 2026GSTMonthlypastGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Jan 2026ESIMonthlypastESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
- + Google Calendar15 Jan 2026LabourAnnualpastKarnataka Labour Welfare Fund — annual contribution
Annual deposit by 15 January. ₹20 employee + ₹40 employer per worker.
Penalty for delay: Interest + penalty u/s 13 KLWF Act.
- + Google Calendar22 Jan 2026GSTQuarterlypastGSTR-3B Q4 FY2025-26 (QRMP, Group A states)
Quarterly GSTR-3B for Oct–Dec 2025 quarter. Group A states (KA, MH, TN, TS, AP, KL, GJ, GA, MP, CG, OD).
Penalty for delay: Late fee ₹50/day capped ₹5,000 + interest 18% p.a. on tax due.
February 2026
- + Google Calendar07 Feb 2026TDSMonthlypastTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Feb 2026GSTMonthlypastGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Feb 2026ESIMonthlypastESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
March 2026
- + Google Calendar07 Mar 2026TDSMonthlypastTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Mar 2026GSTMonthlypastGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Mar 2026ESIMonthlypastESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
- + Google Calendar31 Mar 2026LocalAnnualpastFire NOC renewal (state fire department)
Annual renewal in most states. Fine dining and bars with assembly area > 200 sqm typically need it; QSR / cloud kitchen depends on built-up area.
Penalty for delay: Sealing of premises + fine under State Fire Service Act.
April 2026
- + Google Calendar07 Apr 2026TDSMonthlypastTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Apr 2026GSTMonthlypastGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Apr 2026ESIMonthlypastESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
- + Google Calendar22 Apr 2026GSTQuarterlypastGSTR-3B Q1 FY2026-27 (QRMP, Group A states)
Quarterly GSTR-3B for Jan–Mar 2026 quarter. Group A states.
Penalty for delay: Late fee ₹50/day capped ₹5,000 + interest 18% p.a. on tax due.
- + Google Calendar30 Apr 2026LabourHalf-yearlypastProfessional Tax half-yearly return (Karnataka)
Karnataka PT return for Oct 2025–Mar 2026 period. ₹200/month per employee earning > ₹15,000/month (April ₹300 catch-up month).
Penalty for delay: 1.25% per month interest on tax due + penalty up to 50% of tax. ₹1,000 per defaulting return.
May 2026
- + Google Calendar07 May 2026TDSMonthlypastTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar12 May 2026ESIHalf-yearlyESI half-yearly return (Oct 2025 – Mar 2026)
Half-yearly contribution statement for the Oct–Mar period. File on ESIC portal.
Penalty for delay: Penalty u/s 85 ESI Act. Damages up to 25% of contribution arrears.
- + Google Calendar13 May 2026GSTMonthlyGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 May 2026ESIMonthlyESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
- + Google Calendar31 May 2026FSSAIAnnualFSSAI annual return (Form D1) — FY2025-26
Mandatory for FBOs with turnover above ₹12 lakhs. File on Food Safety Compliance System (FoSCoS).
Penalty for delay: ₹100 per day delay, capped at 5x of annual licence fee.
June 2026
- + Google Calendar07 Jun 2026TDSMonthlyTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Jun 2026GSTMonthlyGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Jun 2026ESIMonthlyESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
- + Google Calendar30 Jun 2026FSSAIOne-timeFSSAI licence renewal reminder (60 days before expiry)
Apply for renewal 60 days before licence expiry on FoSCoS. This is a placeholder reminder — replace with your own licence expiry date.
Penalty for delay: ₹100/day late fee. Operating with expired licence: penalty up to ₹5 lakh + imprisonment up to 6 months under FSS Act.
July 2026
- + Google Calendar07 Jul 2026TDSMonthlyTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Jul 2026GSTMonthlyGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Jul 2026ESIMonthlyESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
- + Google Calendar22 Jul 2026GSTQuarterlyGSTR-3B Q2 FY2026-27 (QRMP, Group A states)
Quarterly GSTR-3B for Apr–Jun 2026 quarter. Group A states.
Penalty for delay: Late fee ₹50/day capped ₹5,000 + interest 18% p.a. on tax due.
August 2026
- + Google Calendar07 Aug 2026TDSMonthlyTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Aug 2026GSTMonthlyGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Aug 2026ESIMonthlyESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
September 2026
- + Google Calendar07 Sept 2026TDSMonthlyTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Sept 2026GSTMonthlyGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Sept 2026ESIMonthlyESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
October 2026
- + Google Calendar07 Oct 2026TDSMonthlyTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Oct 2026GSTMonthlyGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Oct 2026ESIMonthlyESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
- + Google Calendar22 Oct 2026GSTQuarterlyGSTR-3B Q3 FY2026-27 (QRMP, Group A states)
Quarterly GSTR-3B for Jul–Sep 2026 quarter. Group A states.
Penalty for delay: Late fee ₹50/day capped ₹5,000 + interest 18% p.a. on tax due.
- + Google Calendar31 Oct 2026LabourHalf-yearlyProfessional Tax half-yearly return (Karnataka)
Karnataka PT return for Apr 2026–Sep 2026 period.
Penalty for delay: 1.25% per month interest on tax due + penalty up to 50% of tax. ₹1,000 per defaulting return.
November 2026
- + Google Calendar07 Nov 2026TDSMonthlyTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar11 Nov 2026ESIHalf-yearlyESI half-yearly return (Apr 2026 – Sep 2026)
Half-yearly contribution statement for the Apr–Sep period. File on ESIC portal.
Penalty for delay: Penalty u/s 85 ESI Act. Damages up to 25% of contribution arrears.
- + Google Calendar13 Nov 2026GSTMonthlyGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Nov 2026ESIMonthlyESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
December 2026
- + Google Calendar07 Dec 2026TDSMonthlyTDS deposit (previous month)
Deposit TDS deducted in the previous month using Challan ITNS-281. Applies to rent (194-I, threshold ₹2.4L/yr), contractor payments (194C), professional fees (194J), salaries (192).
Penalty for delay: Interest 1.5% per month from deduction date until deposit + 1% per month for short-deduction. Disallowance of 30% of expense u/s 40(a)(ia).
- + Google Calendar13 Dec 2026GSTMonthlyGSTR-1 IFF (QRMP filers, B2B invoices)
Invoice Furnishing Facility for QRMP (Quarterly Return Monthly Payment) scheme — for taxpayers with turnover up to ₹5 crore who opted into QRMP. Optional for the first two months of each quarter.
Penalty for delay: No late fee on IFF, but unfiled invoices defer to quarterly GSTR-1 and block recipient ITC for the month.
- + Google Calendar15 Dec 2026ESIMonthlyESI contribution
Deposit ESI contribution (employer 3.25% + employee 0.75% on gross wages up to ₹21,000/month) on the ESIC portal. Mandatory for establishments with 10+ employees in notified states.
Penalty for delay: Interest 12% p.a. from due date + damages up to 25% of arrears. Prosecution u/s 85 of ESI Act for chronic default.
- + Google Calendar31 Dec 2026GSTAnnualGSTR-9 / 9C annual return — FY2025-26
GSTR-9 mandatory for taxpayers with turnover above ₹2 crore (optional ₹2cr–nil). GSTR-9C reconciliation statement mandatory for turnover above ₹5 crore.
Penalty for delay: Late fee ₹100/day (₹50 CGST + ₹50 SGST) capped at 0.25% of turnover. GSTR-9C reconciliation late filing: general penalty up to ₹25,000.
- + Google Calendar31 Dec 2026LocalAnnualShop & Establishment registration renewal (Karnataka)
Annual renewal of S&E registration with Labour Department. File on Sevasindhu portal.
Penalty for delay: ₹250 per day delay + ₹5,000 for non-renewal under KSE Act.
Need the narrative reference? See Restaurant compliance checklist 2026.
Why this list
Most independent restaurants in India learn about a statutory deadline the same way: a late-fee SMS at 11pm on the 21st of the month from the GST portal. By the time the owner forwards it to the CA, the GSTR-3B late-filing meter is already at ₹100/day (₹50 CGST + ₹50 SGST), the input tax credit for the period is at risk, and the GSTR-1 due ten days earlier is sitting in "not filed" status quietly blocking the recipient's ITC. None of that is exotic — it's the default state of an operator running on memory. A printed calendar on the office wall and a .ics file in the accountant's Google Calendar are the cheapest piece of compliance infrastructure you can install, and the highest-leverage one.
The dates here are the recurring statutory ones — 7th for TDS deposit, 11th and 13th for GSTR-1 (monthly vs IFF / QRMP), 15th for EPF and ESI, 20th for GSTR-3B (or 22nd / 24th of the month after quarter-end for QRMP filers, grouped by state), 30th September for the GSTR-9 annual return, 30th April and 31st October for the half-yearly ESI return, 30th April for the EPF annual return. The penalties are the ones the GST Act, the EPF Act, the ESI Act and the Income Tax Act actually levy — GSTR-1 and GSTR-3B late fees of ₹50/day capped at ₹5,000, EPF interest at 12% p.a. plus damages of 5% to 25% of arrears, ESI interest at 12% p.a., TDS interest at 1% per month for short-deduction and 1.5% per month for late deposit. Filter the list to your format and state, hit "Download .ics", and the next time the 21st comes around you're filing on the 19th instead of paying on the 22nd.
Where this fits
- Restaurant compliance checklist 2026 — the full narrative reference for every licence and return on this calendar, with state-by-state gotchas
- FSSAI licence renewal for restaurants — the 60-day window before expiry, the documents the renewal application needs, what happens if you miss it
- GSTR-3B filing for Indian restaurants — the line-by-line walkthrough of the monthly return that anchors the 20th-of-month deadline
- Labour cost percentage calculator — pair the EPF / ESI / bonus accruals on this calendar with the cost-side view to see what payroll compliance is actually costing you per month
- P5 — Compliance pillar — every compliance article we've published, sequenced from licence-at-opening through annual return season