Updated June 1, 2026 · India Tax Guide

All Types of Taxes in India: Complete 2026 Guide with Due Dates

India’s tax system includes direct taxes, indirect taxes, transaction taxes, state taxes, municipal taxes, employer compliances, property-related taxes, customs duties, and legacy taxes that have been abolished or subsumed into GST. This guide explains every major tax type in India, important due dates for FY 2026-27 and AY 2026-27, calculation formulas, planning tools, and official sources.

Direct taxes Income tax, corporate tax, MAT, AMT, capital gains, TDS, TCS, advance tax.

Indirect taxes GST, CGST, SGST, UTGST, IGST, compensation cess, customs and excise.

State taxes Stamp duty, professional tax, road tax, VAT on fuel/alcohol, electricity duty.

Local taxes Property tax, water tax, drainage tax, advertisement tax, betterment charges.

How Taxes in India Are Organized

Indian taxes can be understood in four working layers. The Central Government mainly administers income tax, corporate tax, customs, and central GST. States administer state GST, stamp duty, professional tax, state excise, VAT on selected non-GST items, road tax, and electricity duty. Municipal bodies collect local taxes such as property tax, water tax, drainage tax, conservancy tax, and local development charges.

Important: tax rates and deadlines can change through Finance Acts, CBDT circulars, CBIC notifications, GST Council decisions, state laws, municipal rules, and court decisions. Always verify final compliance through official portals before filing or paying.

Complete List of All Major Tax Types in India

The table below gives a practical master list for students, taxpayers, business owners, investors, property buyers, importers, freelancers, and employers. Some items are actual taxes. Some, such as TDS, TCS, advance tax, and self-assessment tax, are payment or collection mechanisms connected to income tax.

Tax / Levy / Mechanism	Category	Who may deal with it?	Typical due date or timing	Key point
Income Tax	Direct tax	Individuals, HUFs, firms, LLPs, companies, trusts, AOPs, BOIs and other assessees.	ITR due dates vary: 31 July, 31 August, 31 October, or 30 November depending on category.	Charged on taxable income after allowed deductions, exemptions, rebates, surcharge and cess.
Corporate Tax	Direct tax	Domestic companies and foreign companies with taxable income in India.	Generally 31 October; 30 November where Form 3CEB/TP reporting applies.	Company income is reported through company return forms such as ITR-6 or ITR-7 where applicable.
Capital Gains Tax	Direct tax	Investors, property sellers, crypto/VDA sellers, mutual fund investors, business asset sellers.	Paid through advance tax or self-assessment tax; reported in ITR.	Tax depends on asset type, holding period, date of transfer, special-rate provisions and exemptions.
Dividend Income Tax	Direct tax	Shareholders, investors, mutual fund investors.	Reported in annual ITR; TDS may apply at payment stage.	Dividend is generally taxable in the hands of shareholders for dividends declared on or after 1 April 2020.
MAT	Direct tax	Companies with book profits and low normal taxable income.	Along with corporate return and advance-tax cycle.	Minimum Alternate Tax protects the tax base where book profits exist.
AMT	Direct tax	Certain non-company taxpayers claiming specified deductions.	Along with return and advance-tax cycle.	Alternate Minimum Tax is a parallel minimum-tax framework for specified non-company assessees.
STT	Transaction tax	Investors and traders in taxable securities transactions.	Collected through stock exchange/broker settlement mechanism.	Securities Transaction Tax applies to specified securities transactions.
CTT	Transaction tax	Commodity derivative traders.	Collected through exchange/transaction mechanism.	Commodity Transaction Tax applies to specified taxable commodity transactions.
TDS	Tax collection mechanism	Employers, businesses, buyers, tenants, banks and payers deducting tax at source.	Deposit generally by 7th of next month; March deductions by 30 April; quarterly returns by 31 July, 31 October, 31 January, 31 May.	TDS is deducted before payment and later credited to the deductee through Form 26AS/AIS.
TCS	Tax collection mechanism	Sellers/collectors in specified transactions.	Quarterly TCS statement due dates: 15 July, 15 October, 15 January, 15 May.	TCS is collected from the buyer/collectee and deposited to the government.
Advance Tax	Tax payment mechanism	Taxpayers whose tax after TDS/TCS exceeds the statutory threshold.	15 June, 15 September, 15 December, 15 March.	Regular taxpayers use cumulative targets of 15%, 45%, 75% and 100%.
Self-Assessment Tax	Tax payment mechanism	Taxpayers with balance tax payable before ITR filing.	Before filing return.	Used when final tax exceeds TDS, TCS and advance tax paid.
Surcharge	Additional direct tax	Higher-income individuals, firms and companies depending on thresholds.	Paid with income tax.	Calculated on income tax before health and education cess.
Health and Education Cess	Additional direct tax	Income-tax payers.	Paid with income tax.	Generally applied at 4% on tax plus surcharge.
GST	Indirect tax	GST-registered suppliers of goods and services.	GSTR-1, GSTR-3B, annual return and other dates depend on taxpayer type.	Destination-based tax on supply of goods and services.
CGST	GST component	Suppliers making intra-state taxable supplies.	Paid through GST return cycle.	Central GST portion on intra-state supplies.
SGST	GST component	Suppliers making intra-state taxable supplies in a state.	Paid through GST return cycle.	State GST portion on intra-state supplies.
UTGST	GST component	Suppliers making intra-UT taxable supplies.	Paid through GST return cycle.	Union Territory GST portion where applicable.
IGST	GST component	Inter-state suppliers, importers, exporters and cross-border supply cases.	Paid through GST return cycle or import mechanism.	Integrated GST usually applies to inter-state supplies and imports.
GST Compensation Cess	GST cess	Suppliers/importers of notified goods.	Paid through GST/import cycle.	Applies only to specified goods where notifications provide cess.
Customs Duty	Indirect tax	Importers and exporters in specified cases.	At import/export clearance through customs systems.	Includes Basic Customs Duty and other applicable customs levies.
Basic Customs Duty	Customs	Importers.	At customs clearance.	Rate depends on customs tariff classification, exemption notifications and origin benefits.
Social Welfare Surcharge	Customs surcharge	Importers where applicable.	At customs clearance.	Usually calculated on applicable customs duty where law/notification applies.
Anti-Dumping Duty	Trade remedy duty	Importers of specified dumped goods.	At import clearance while notification is active.	Protects domestic industry from unfairly low-priced imports.
Countervailing Duty	Trade remedy duty	Importers of subsidised goods.	At import clearance while notification is active.	Offsets foreign subsidies where conditions are met.
Safeguard Duty	Trade remedy duty	Importers of specified goods.	At import clearance while notification is active.	Temporary protection against import surge.
Central Excise Duty	Indirect tax	Businesses dealing with specified non-GST or partly non-GST goods.	Product-specific compliance timing.	Mainly relevant for petroleum-related and specified goods outside full GST treatment.
State Excise Duty	State tax	Alcohol manufacturers, sellers and related businesses.	State-specific licence, return and payment dates.	Alcohol for human consumption is outside GST and is mainly state-taxed.
VAT on Petroleum / Alcohol	State tax	Fuel dealers, alcohol businesses and consumers indirectly.	State-specific return/payment dates.	Petrol, diesel, ATF, natural gas, crude oil and alcohol remain outside GST in important cases.
Stamp Duty	State transaction tax	Property buyers, parties to legal instruments, share transfer cases and agreement parties.	Usually before or at execution/registration of document.	Rates and payment methods vary by state and document type.
Registration Charges	State fee/tax-like charge	Property buyers and parties registering documents.	At document registration.	Paid to register property or legal documents with the registrar/sub-registrar.
Professional Tax	State tax	Salaried persons, professionals, employers and businesses in applicable states.	Monthly, half-yearly or annual depending on state law.	State-level tax on professions, trades, callings and employments, subject to constitutional ceiling.
Motor Vehicle / Road Tax	State tax	Vehicle owners and transport operators.	At registration, renewal or periodic payment depending on state and vehicle class.	Rate depends on vehicle type, age, fuel, cost, weight and state rules.
Electricity Duty	State tax	Electricity consumers, distribution companies and industrial users.	Usually collected through electricity bills.	State-specific levy on electricity consumption or sale.
Land Revenue / Land Tax	State/local levy	Landowners in applicable states.	State/local schedule.	Older revenue framework; relevance varies widely by state and land type.
Agricultural Income Tax	Limited state tax	Specified agricultural income categories in limited states.	State-specific.	Most agricultural income is outside central income tax, but limited state taxation can exist.
Betting / Gambling / Lottery Tax	State/indirect tax	Lottery operators, gaming operators, bettors, platforms or consumers depending on law.	Event, draw, return or state-specific timing.	May involve GST plus state-level regulation and levies.
Property Tax / House Tax	Municipal tax	Residential, commercial and industrial property owners.	Annual, half-yearly or municipal installment cycle.	Calculated using municipal valuation, unit area, capital value or rental value method.
Water Tax	Municipal/local levy	Property owners or consumers using municipal water supply.	Bill cycle or municipal tax cycle.	Supports water supply infrastructure.
Sewerage / Drainage Tax	Municipal/local levy	Property owners or users of drainage/sewerage services.	Bill cycle or municipal tax cycle.	Funds sewerage and drainage services.
Sanitation / Conservancy Tax	Municipal/local levy	Property owners or municipal service users.	Municipal schedule.	Funds waste management and sanitation services.
Fire Tax	Municipal/local levy	Property owners in applicable localities.	Municipal schedule.	Supports local fire services in some areas.
Advertisement Tax	Municipal/local levy	Businesses using hoardings, signage and outdoor ads where applicable.	Licence or municipal payment cycle.	Local rules decide whether and how outdoor advertising is taxed.
Betterment Tax / Development Charges	Local/development authority levy	Land/property owners benefiting from public infrastructure development.	Project, approval or local demand timing.	Charged where land/property value benefits from infrastructure or planning action.
Vacant Land Tax	Municipal/local levy	Owners of vacant land in applicable localities.	Annual or municipal cycle.	Applies only in specific jurisdictions.
Toll Tax / User Fee	Road/local levy	Road, bridge and highway users.	At use or through FASTag/toll payment system.	Not always a tax in strict legal classification, but commonly treated as a public road levy.
Legacy: Wealth Tax	Abolished tax	Historical relevance only.	Abolished from 2015 framework.	Useful for historical tax articles, not current ordinary compliance.
Legacy: Service Tax	Subsumed into GST	Historical service providers.	GST replaced it from 1 July 2017.	May appear in old disputes, audits and legacy records.
Legacy: DDT	Abolished/replaced framework	Companies and shareholders historically.	Dividend declared on or after 1 April 2020 generally taxable to shareholders.	Dividend Distribution Tax regime was replaced by shareholder taxation.
Legacy: Entry Tax / Octroi / LBT / Luxury Tax / Entertainment Tax	Mostly subsumed or limited	Historical or limited local/state cases.	Legacy or state/local specific.	Most were subsumed into GST, but legacy assessments and local exceptions may still matter.

India Tax Due Dates Calendar for 2026–27

This calendar combines income-tax, TDS, TCS, GST, audit, return-filing and annual reconciliation deadlines. It focuses on common national-level dates. State and municipal taxes such as professional tax, property tax, stamp duty, road tax and electricity duty vary by state or local authority.

Date / Frequency	Status	Tax type / Form	Who should care?	What is due?
7 June 2026	Checking	TDS deposit	Deductors	Deposit TDS deducted in May 2026, subject to applicable rules.
11 June 2026	Checking	GSTR-1 monthly	Monthly GST return filers	Outward supply details for May 2026.
13 June 2026	Checking	IFF / GSTR-6 / applicable GST forms	QRMP taxpayers, ISDs and applicable GST taxpayers	IFF for May 2026 where used; GSTR-6 for Input Service Distributor workflow.
15 June 2026	Checking	Advance tax first instalment; Form 16	Income-tax payers and employers	Pay 15% cumulative advance tax for FY 2026-27 if applicable; employers generally issue Form 16 for FY 2025-26.
20 June 2026	Checking	GSTR-3B monthly	Monthly GST return filers	Summary GST return and payment for May 2026.
10 July 2026	Checking	GSTR-7 / GSTR-8 pattern	GST TDS deductors and e-commerce operators collecting TCS	Monthly GST TDS/TCS returns generally fall on the 10th day of the succeeding month.
11 July 2026	Checking	GSTR-1 monthly	Monthly GST return filers	Outward supply details for June 2026.
13 July 2026	Checking	GSTR-1 quarterly / IFF	QRMP taxpayers	Quarterly GSTR-1 for April-June 2026; IFF where applicable.
15 July 2026	Checking	TCS statement Q1	Collectors under TCS provisions	TCS quarterly statement for quarter ending 30 June 2026.
18 July 2026	Checking	CMP-08 Q1	GST composition taxpayers	Quarterly statement/payment for April-June 2026.
20 July 2026	Checking	GSTR-3B monthly	Monthly GST return filers	Summary GST return and payment for June 2026.
22 / 24 July 2026	Checking	GSTR-3B quarterly	QRMP taxpayers	Quarterly GSTR-3B for April-June 2026. Exact date depends on notified State/UT group.
31 July 2026	Checking	ITR ordinary cases; TDS return Q1	Individuals/HUFs and other non-audit taxpayers; deductors	AY 2026-27 ITR due date for ordinary cases; TDS quarterly statement for April-June 2026.
15 August 2026	Checking	Form 16A Q1	TDS deductors	Quarterly TDS certificate for non-salary TDS for Q1, generally within 15 days from TDS statement due date.
31 August 2026	Checking	ITR business/profession non-audit cases	Taxpayers with business/profession income where tax audit is not required	AY 2026-27 return filing due date for this category as per Income Tax Department guidance.
15 September 2026	Checking	Advance tax second instalment	Income-tax payers liable for advance tax	Pay cumulative 45% of advance tax for FY 2026-27.
30 September 2026	Checking	Tax audit report	Tax audit cases where ITR due date is 31 October	Tax audit report generally due one month before the applicable ITR due date.
15 October 2026	Checking	TCS statement Q2	Collectors under TCS provisions	TCS quarterly statement for quarter ending 30 September 2026.
18 October 2026	Checking	CMP-08 Q2	GST composition taxpayers	Quarterly statement/payment for July-September 2026.
22 / 24 October 2026	Checking	GSTR-3B quarterly	QRMP taxpayers	Quarterly GSTR-3B for July-September 2026. Exact date depends on notified State/UT group.
31 October 2026	Checking	ITR audit cases; TDS return Q2; TP-audit linked report timing	Tax audit assessees, companies, deductors and transfer-pricing cases where relevant	AY 2026-27 audit-case ITR due date; TDS quarterly statement for July-September 2026; audit report for cases where return is due 30 November may also require this timing.
15 November 2026	Checking	Form 16A Q2	TDS deductors	Quarterly TDS certificate for non-salary TDS for Q2.
30 November 2026	Checking	ITR transfer-pricing cases; GST amendment cut-off pattern	Transfer-pricing taxpayers and GST taxpayers	AY 2026-27 return due date for TP/3CEB cases; GSTR-1 correction/amendment cut-off for previous financial year may also be tied to 30 November subject to GST rules.
15 December 2026	Checking	Advance tax third instalment	Income-tax payers liable for advance tax	Pay cumulative 75% of advance tax for FY 2026-27.
31 December 2026	Checking	Belated/revised ITR; GSTR-9 / GSTR-9C	Income-tax filers and eligible GST annual return filers	Belated/revised return deadline for AY 2026-27 where applicable; GST annual return/reconciliation statement for FY 2025-26 generally due by 31 December of the subsequent financial year.
15 January 2027	Checking	TCS statement Q3	Collectors under TCS provisions	TCS quarterly statement for quarter ending 31 December 2026.
18 January 2027	Checking	CMP-08 Q3	GST composition taxpayers	Quarterly statement/payment for October-December 2026.
22 / 24 January 2027	Checking	GSTR-3B quarterly	QRMP taxpayers	Quarterly GSTR-3B for October-December 2026. Exact date depends on notified State/UT group.
31 January 2027	Checking	TDS return Q3	TDS deductors	TDS quarterly statement for October-December 2026.
15 February 2027	Checking	Form 16A Q3	TDS deductors	Quarterly TDS certificate for non-salary TDS for Q3.
15 March 2027	Checking	Advance tax fourth instalment; presumptive tax target	Regular and presumptive taxpayers	Pay cumulative 100% advance tax for FY 2026-27; presumptive 44AD/44ADA taxpayers generally target 100% by this date.
31 March 2027	Checking	Financial year end	All taxpayers	Close books, collect investment proofs, reconcile GST, TDS/TCS, AIS/TIS, Form 26AS, invoices, capital gains and year-end documents.
30 April 2027	Checking	March TDS deposit; GSTR-4 annual	TDS deductors and GST composition taxpayers	Deposit TDS deducted in March by 30 April; GSTR-4 annual return for composition taxpayers is generally due on the 30th day of the month succeeding the financial year.
15 May 2027	Checking	TCS statement Q4	Collectors under TCS provisions	TCS quarterly statement for quarter ending 31 March 2027.
31 May 2027	Checking	TDS return Q4	TDS deductors	TDS quarterly statement for January-March 2027.

GST and income-tax dates can be extended by notification. State taxes such as professional tax, property tax, road tax and stamp duty must be checked on the relevant state or municipal portal.

Important Indian Tax Formulas

These formulas are simplified for education and planning. Real tax filing depends on the correct tax year, taxpayer category, income classification, exemptions, deductions, rebates, surcharge, cess, TDS/TCS credits, GST classification, notifications and return utility validation.

Taxable Income

\[ \text{Taxable Income} = \text{Gross Total Income} - \text{Deductions} - \text{Exemptions} \]

In India, the final deduction and exemption treatment depends on whether the taxpayer uses the old regime or new regime and whether the income is salary, business, capital gains, house property or other income.

Total Income Tax Payable

\[ \text{Total Tax Payable} = \text{Tax} + \text{Surcharge} + \text{Cess} - \text{TDS} - \text{TCS} - \text{Advance Tax} \]

If the result is positive, self-assessment tax may be payable before filing. If the result is negative, refund may arise after return processing.

Health and Education Cess

\[ \text{Cess} = (\text{Income Tax} + \text{Surcharge}) \times 4\% \]

This common income-tax formula is used after computing tax and surcharge.

Advance Tax Balance

\[ \text{Advance Tax Base} = \text{Annual Tax Liability} - \text{TDS/TCS Credits} \]

\[ \text{Top-up Required} = \max(\text{Target Cumulative Tax} - \text{Paid So Far}, 0) \]

GST on Tax-Exclusive Price

\[ \text{GST Amount} = \text{Taxable Value} \times \text{GST Rate} \]

\[ \text{Invoice Total} = \text{Taxable Value} + \text{GST Amount} \]

CGST + SGST Split

\[ \text{CGST} = \frac{\text{GST Amount}}{2}, \qquad \text{SGST/UTGST} = \frac{\text{GST Amount}}{2} \]

Intra-state supplies generally split tax between CGST and SGST/UTGST. Inter-state supplies usually use IGST.

Reverse GST from Tax-Inclusive Amount

\[ \text{Taxable Value} = \frac{\text{Invoice Total}}{1+\text{GST Rate}} \]

\[ \text{GST Amount} = \text{Invoice Total} - \text{Taxable Value} \]

TDS Estimate

\[ \text{TDS} = \max(\text{Payment} - \text{Threshold},0) \times \text{Applicable TDS Rate} \]

Actual TDS depends on section, payee category, PAN status, certificate, threshold, aggregate payments and non-resident/treaty rules.

Capital Gain

\[ \text{Capital Gain} = \text{Full Value of Consideration} - \text{Cost of Acquisition} - \text{Transfer Expenses} \]

Asset type, holding period, grandfathering, indexation rules where applicable, and exemptions can change the final taxable gain.

Property Tax

\[ \text{Property Tax} = \text{Municipal Tax Base} \times \text{Applicable Rate} - \text{Rebates} \]

Municipalities may use annual rental value, unit area value, capital value or other local formulas.

Customs Duty Estimate

\[ \text{Assessable Value} = \text{Cost} + \text{Freight} + \text{Insurance} \]

\[ \text{BCD} = \text{Assessable Value} \times \text{BCD Rate} \]

Stamp Duty

\[ \text{Stamp Duty} = \text{Transaction Value or Market Value} \times \text{State Duty Rate} \]

The value base and rate depend on state law, property type, buyer category and instrument type.

Mini Tax Calculators for This Article

These small calculators are built into the article for educational demonstration. For full planning, use the official portals and the dedicated CalculatorWallah tools linked below.

GST invoice calculator

Taxable value / amount

GST rate (%)

Amount mode

Supply type

Enter values and calculate GST.

Advance tax target calculator

Annual tax liability before credits

TDS/TCS credits

Advance tax already paid

Target date

Enter values and calculate advance-tax target.

Related CalculatorWallah Tools for India Tax Planning

Use these tools for education, estimates and comparison. They do not replace official filing utilities, tax challans, GST portal validation, AIS/TIS/Form 26AS reconciliation or professional advice.

India Income Tax Calculator 2026

Compare old vs new regime estimates for FY 2025-26 / AY 2026-27 with standard deduction, rebate, surcharge, cess and TDS/refund impact.

Open India Income Tax Calculator

India TDS and Advance Tax Calculator

Estimate TDS for common sections and plan advance-tax instalments, top-ups and Section 234B/234C interest.

Open TDS & Advance Tax Calculator

GST Calculator

Calculate India GST slabs with CGST/SGST or IGST breakdown and tax-inclusive or tax-exclusive pricing.

Open GST Calculator

VAT Calculator

Useful for reverse tax math and comparing India GST-style calculations with UAE, UK, EU, Australia and custom rates.

Open VAT Calculator

ITR Filing Last Date Guide

Use as a deadline-focused guide for AY 2026-27 forms and filing categories.

Open ITR Date Guide

Taxes Due When?

Country-by-country personal tax due date reference for international comparison.

Open Global Tax Due Date Guide

Tax Calculators Hub

Browse related tax calculators for income tax, GST, VAT, refund, payroll and investment-tax planning.

Open Tax Calculators Hub

How to Build an India Tax Compliance Calendar

A taxpayer should not keep one generic “tax date.” Income tax, GST, TDS, TCS, professional tax, property tax, excise, customs and state levies operate on different cycles.

Identify taxpayer category: salaried individual, freelancer, business owner, company, LLP, partnership firm, GST regular taxpayer, QRMP taxpayer, composition taxpayer, employer, importer, property owner or investor.
Separate direct tax and GST: income tax is based on income/profit; GST is based on supply of goods/services and input tax credit.
Map forms: ITR, Form 16, Form 16A, TDS returns, TCS statements, GSTR-1, GSTR-3B, CMP-08, GSTR-4, GSTR-9, GSTR-9C, customs documents and state forms.
Mark recurring monthly dates: GST returns, TDS deposits, GSTR-7/GSTR-8, GSTR-1 and GSTR-3B recurring dates.
Mark quarterly dates: advance tax, TDS returns, TCS returns, CMP-08 and QRMP GSTR-3B.
Mark annual dates: ITR due dates, tax audit report dates, GSTR-9/9C, GSTR-4, property tax cycles and professional tax annual renewals where applicable.
Reconcile before filing: match AIS, TIS, Form 26AS, Form 16, Form 16A, GST books, GSTR-2B, sales invoices, purchase register, bank statements and capital gains reports.
Keep evidence: save challans, acknowledgements, ARN, DSC logs, invoices, bank statements, broker reports, property documents and municipal receipts.

Practical rule: create separate reminders for “tax payment,” “return filing,” “audit report,” “certificate issue,” and “document reconciliation.” These are not always the same date.

Tax Type by Taxpayer Profile

Salaried employees

Salaried employees mainly deal with income tax, salary TDS, Form 16, old vs new regime comparison, HRA/standard deduction where applicable, capital gains, dividend income, interest income and ITR filing.

Freelancers and consultants

Freelancers may deal with income tax, TDS under professional-fee provisions, advance tax, GST registration, GSTR-1, GSTR-3B, LUT/export cases, input tax credit and business expense records.

Small businesses

Small businesses may deal with GST, composition scheme, CMP-08, GSTR-4, income tax, presumptive taxation, TDS, TCS, professional tax, shops and establishment licence, property tax and state-specific levies.

Companies and LLPs

Companies and LLPs need to track corporate income tax, MAT/AMT where applicable, tax audit, transfer pricing, TDS, TCS, GST, payroll compliances, Form 16, GSTR-9/9C and ROC/company-law deadlines separately.

Investors and traders

Investors may face capital gains tax, STT, CTT, dividend taxation, VDA/crypto taxation, advance tax, AIS/Form 26AS reconciliation and loss set-off rules.

Property buyers and owners

Property-related taxes include stamp duty, registration charges, property tax, TDS on property purchase where applicable, GST on under-construction property, rental income tax and capital gains on sale.

Frequently Asked Questions About Taxes in India

What are the main types of taxes in India?

The main types of taxes in India are direct taxes, indirect taxes, state taxes and local taxes. Important examples include income tax, corporate tax, capital gains tax, GST, customs duty, excise duty, stamp duty, professional tax, property tax, road tax, electricity duty, TDS, TCS and advance tax.

What is the difference between direct tax and indirect tax?

Direct tax is paid directly by the person or entity on whom it is imposed, such as income tax or corporate tax. Indirect tax is collected through transactions, such as GST or customs duty.

Is GST the only indirect tax in India?

No. GST is the main indirect tax on supply of goods and services, but customs duty, central excise on specified goods, state excise on alcohol, VAT on certain petroleum/alcohol items and other levies may still apply.

What are CGST, SGST, UTGST and IGST?

CGST is the central component of GST on intra-state supplies. SGST is the state component. UTGST applies in applicable Union Territories. IGST generally applies to inter-state supplies and imports.

When is ITR due for AY 2026-27?

For AY 2026-27, official guidance lists due dates such as 31 July, 31 August, 31 October and 30 November depending on taxpayer category, business/profession status, audit requirement and transfer-pricing reporting.

What are the advance tax due dates in India?

Regular advance-tax instalments generally follow 15 June, 15 September, 15 December and 15 March. Regular cumulative targets are 15%, 45%, 75% and 100% respectively. Presumptive taxpayers generally target 100% by 15 March.

What are the regular TDS return due dates?

Quarterly TDS statement due dates are generally 31 July for Q1, 31 October for Q2, 31 January for Q3 and 31 May for Q4.

What are the regular TCS return due dates?

Quarterly TCS statement due dates are generally 15 July for Q1, 15 October for Q2, 15 January for Q3 and 15 May for Q4.

When is GSTR-1 due?

For monthly filers, GSTR-1 is generally due on the 11th day of the succeeding month. For quarterly filers, it is generally due on the 13th day of the month succeeding the quarter, unless extended by notification.

When is GSTR-3B due?

For monthly filers, GSTR-3B is generally due on the 20th day of the next month. For quarterly filers, the due date is generally the 22nd or 24th day of the month after the quarter, depending on the notified State/UT group.

When is GSTR-4 due for composition taxpayers?

GSTR-4 annual return for composition taxpayers is generally due on the 30th day of the month succeeding the financial year, unless extended by notification.

When is GSTR-9 due?

GSTR-9 annual return is generally due by 31 December of the subsequent financial year, unless extended by notification.

Is professional tax applicable across all Indian states?

No. Professional tax applies only in states or localities where the relevant state law provides for it. Employers and professionals should check the state-specific professional tax portal.

Is property tax a central tax?

No. Property tax is generally a municipal or local body tax. The due date, valuation method, rebate and payment system vary by city or local authority.

Is wealth tax still applicable in India?

No. Wealth tax has been abolished and is relevant mainly for historical discussion or legacy matters.

Official Sources and Reference Links

The links below are included for verification and further reading. Official sources should be treated as the final authority over any educational article or calculator.

Source	Use it for	Link
Income Tax Department e-Filing FAQ	AY 2026-27 filing transition, belated/revised return guidance, tax audit timing notes.	Open FAQ
Income Tax Department: Return of Income	Return filing categories and due dates such as 31 July, 31 August, 31 October and 30 November.	Open Return of Income guide
Income Tax Department: Tax Calendar	Official due-date calendar for selected years.	Open Tax Calendar
Income Tax Department: Section 211	Advance tax instalment dates and cumulative payment percentages.	Open Section 211
Income Tax Department: TDS	TDS deposit, TDS returns, TDS certificate and compliance rules.	Open TDS guide
Income Tax Department: Tax Deductor	Quarterly TDS statement due dates.	Open Tax Deductor guide
Income Tax Department: Tax Collector	TCS quarterly statement due dates.	Open Tax Collector guide
GST Portal: GSTR-1	GSTR-1 due date, amendments and outward supply return guidance.	Open GSTR-1 FAQ
GST Portal: GSTR-3B	GSTR-3B due dates for monthly and quarterly filers.	Open GSTR-3B FAQ
GST Portal: CMP-08	Composition taxpayer quarterly statement due date.	Open CMP-08 FAQ
GST Portal: GSTR-4 Annual Return	Composition taxpayer annual return due date and conditions.	Open GSTR-4 FAQ
GST Portal: GSTR-9	GST annual return due date.	Open GSTR-9 FAQ
CBIC GST Rates	Goods and services GST rate verification.	Open GST rates
CBIC Customs	Customs tariff, customs manual, customs duty calculator and exchange-rate references.	Open CBIC Customs
ICEGATE Custom Duty Calculator	Official customs duty calculation support for imported/exported goods.	Open ICEGATE calculator
Constitution of India Article 276	Professional tax constitutional basis.	Open Constitution PDF
PPAC VAT/Sales Tax/GST Rates	State taxes and GST rates on petroleum products.	Open PPAC rate table
PwC India Corporate Other Taxes	GST exclusions, VAT/excise context and equalisation levy updates.	Open PwC summary
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Editorial disclaimer: This article is for educational use on RevisionTown. It is not legal, tax, accounting or investment advice. Confirm final rates and dates through official sources, current notifications and a qualified tax professional.