Compliance calendar
The recurring filings and payments most Indian businesses answer to, grouped by how often they fall due, with who each one applies to.
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Every month
| Due | Filing | Applies to | What it is |
|---|---|---|---|
| 7th | TDS and TCS deposit 7th of the following month (tax deducted in March: 30 April) | Employers, firms paying rent, contractors, and professionals deducting tax at source | Deposit tax deducted last month using Challan ITNS 281 (e.g. under Section 192, 194C, 194J). Essential for deductees to claim credit via Form 26AS/AIS. |
| 11th | GSTR-1 (Outward Supplies) 11th of the following month | GST-registered businesses filing monthly | Statement of all outward B2B and B2C sales. Timely filing ensures your buyers can claim Input Tax Credit (ITC) in their GSTR-2B. |
| 15th | PF and ESI Contributions 15th of the following month | Employers registered under EPF and ESI Acts | Mandatory deposit of employer and employee Provident Fund (PF) and Employee State Insurance (ESI) contributions. |
| 20th | GSTR-3B (Summary Return) 20th of the following month | GST-registered businesses filing monthly | Monthly summary return to declare tax liability, offset Input Tax Credit (ITC), and remit the final GST payment to the government. |
| 25th | PMT-06 Tax Payment (QRMP) 25th, in the first and second month of each quarter | GST taxpayers opted into the Quarterly Return Monthly Payment (QRMP) scheme | Monthly tax payment via GST PMT-06 challan for the first two months of the quarter, easing cash flow. |
Every quarter
| Due | Filing | Applies to | What it is |
|---|---|---|---|
| 13th | GSTR-1 (QRMP) 13th of the month after the quarter ends | GST taxpayers on the QRMP scheme | Quarterly statement of outward supplies. Invoices can also be uploaded monthly using the Invoice Furnishing Facility (IFF). |
| 22nd/24th | GSTR-3B (QRMP) 22nd or 24th of the month after the quarter ends, depending on your state | GST taxpayers on the QRMP scheme | Quarterly summary return and final tax adjustment. State grouping determines if your deadline is the 22nd or 24th. |
| 15 Jun, Sep, Dec, Mar | Advance Tax Instalments 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%) | Taxpayers with an estimated tax liability > ₹10,000 for the financial year | Cumulative instalments of estimated annual income tax under Section 208. Section 44AD/44ADA presumptive taxpayers pay 100% by 15 March. |
| 31 Jul, Oct, Jan, May | TDS Returns (Form 24Q, 26Q) 31 July (Q1), 31 October (Q2), 31 January (Q3), 31 May (Q4) | Deductors holding a TAN who deducted tax in the quarter | Quarterly statement of TDS deposited. Accurate filing is legally required for deductees to reflect the TDS in their Annual Information Statement (AIS). |
Every year
| Due | Filing | Applies to | What it is |
|---|---|---|---|
| 15 Jun | Form 16 / 16A Issuance 15 June | Employers and entities deducting TDS | Mandatory annual TDS certificate for salary (Form 16) and non-salary (Form 16A) to be issued to deductees after Q4 returns. |
| 30 Jun | Form DPT-3 (Return of Deposits) 30 June | All Companies (except government companies) | Annual MCA return reporting outstanding receipts of money or loans not considered as deposits, as of 31 March. |
| 31 Jul | Income Tax Return (ITR-1 to ITR-4) 31 July (Non-Audit Cases) / 31 October (Audit Cases) | Individuals, HUFs, and businesses not subject to statutory tax audit under Section 44AB | Annual e-filing of income tax return under Section 139(1) of the Income Tax Act. Due dates may be extended by CBDT notification. |
| 30 Sep | Form DIR-3 KYC 30 September | Every director holding a DIN as of 31 March | Mandatory annual KYC compliance via Web or e-Form. Non-compliance results in DIN deactivation and a ₹5,000 penalty. |
| 30 Sep | Annual General Meeting (AGM) Within six months from financial year end (e.g., 30 September for FY ending 31 March) | All Public and Private Limited Companies | Hold the AGM to adopt audited financials. The exact AGM date triggers the deadlines for AOC-4 (30 days) and MGT-7 (60 days). |
| AGM + 30d | Form AOC-4 (Financial Statements) Within 30 days of the AGM | All Registered Companies | Statutory MCA filing of the adopted Balance Sheet, Profit & Loss Account, and Directors' Report. |
| AGM + 60d | Form MGT-7 / MGT-7A (Annual Return) Within 60 days of the AGM | All Registered Companies | Comprehensive MCA annual return detailing shareholding structure, directorship changes, and registered office particulars. |
| 30 Oct | LLP Form 8 (Statement of Account & Solvency) 30 October | All Limited Liability Partnerships (LLPs) | Annual declaration by designated partners on the financial health and solvency of the LLP for the fiscal year ended 31 March. |
| 30 May | LLP Form 11 (Annual Return) 30 May | All Limited Liability Partnerships (LLPs) | Annual compliance detailing LLP partners, contributions, and corporate changes for the fiscal year ended 31 March. |
| 31 Dec | GSTR-9 (Annual Return) 31 December following the end of the financial year | GST-registered businesses exceeding the annual turnover exemption threshold (usually ₹2 Crore) | Consolidated annual return of all GSTR-1 and GSTR-3B filings. Businesses crossing ₹5 Crore must also file GSTR-9C (Reconciliation Statement). |
Dates shown are the standard statutory timelines. Extensions, state-wise variations and category-specific dates are announced by notification; check the GST portal, the income tax e-filing portal and the MCA portal for the current year. Filedge is a technology platform; services are delivered by independent qualified professionals.
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