Home / Compliance calendar
Compliance calendar
The recurring GST, TDS, income tax and ROC dates for an Indian business
These are the standard statutory due dates that come round every month, quarter and year. They apply to most businesses; whether each one applies to you depends on your registrations and structure. Dates are frequently extended by notification, so check the current position before relying on a date.
Every month
Recurring monthly obligations. Where a date falls on a holiday, portal practice varies.
| Date | Filing / payment | Who it applies to |
|---|---|---|
| 7th | TDS and TCS payment for the previous month | Businesses that deduct or collect tax at source |
| 11th | GSTR-1 | Monthly GST filers |
| 13th | IFF (optional) | Quarterly QRMP filers reporting B2B invoices for the first two months |
| 15th | PF and ESI contributions | Employers registered under EPF and ESI |
| 20th | GSTR-3B | Monthly GST filers |
| 25th | PMT-06 tax payment | Quarterly QRMP filers, for the first two months of the quarter |
Every quarter
Quarterly returns and payments.
| Date | Filing / payment | Who it applies to |
|---|---|---|
| 18th after quarter | CMP-08 tax payment | Composition dealers |
| 22nd after quarter | GSTR-3B (QRMP) | Quarterly filers in Kerala and Karnataka |
| 31 Jul · 31 Oct · 31 Jan · 31 May | TDS returns (Q1 to Q4) | Businesses that deduct tax at source |
| 15 Jun · 15 Sep · 15 Dec · 15 Mar | Advance tax instalments | Taxpayers whose tax for the year is ₹10,000 or more |
Every year
Annual deadlines for the financial year April to March.
| Date | Filing / payment | Who it applies to |
|---|---|---|
| 1 Apr – 30 Jun | IEC annual update | All Import Export Code holders |
| 30 Apr | GSTR-4 annual return | Composition dealers |
| 30 May | LLP Form 11 (annual return) | All LLPs |
| 31 Jul | Income tax return (ITR-1, ITR-2) | Individuals without business or professional income |
| 31 Aug | Income tax return (ITR-3, ITR-4) | Businesses and professionals not requiring audit |
| 30 Sep | Tax audit report | Businesses above the tax audit limits |
| 30 Sep | Annual general meeting | Private limited companies (within six months of year end) |
| 31 Oct | Income tax return | Businesses requiring audit, and companies |
| 30 Oct | LLP Form 8 (accounts and solvency) | All LLPs |
| 30 days after AGM | AOC-4 (financial statements) | Private limited companies |
| 60 days after AGM | MGT-7 / MGT-7A (annual return) | Private limited companies |
| 31 Dec | GSTR-9 and GSTR-9C | GST taxpayers; GSTR-9 optional up to ₹2 crore turnover, 9C above ₹5 crore |
A note on these dates
These are the default statutory dates. Governments regularly extend them — for example, income tax due dates for audit cases have been extended in several recent years. The Income-tax Act, 2025 applies from tax year 2026-27, and some income tax dates and forms may change under it. Director KYC (DIR-3 KYC) is now required once every three years rather than annually; we track the due year for each director. Last reviewed November 2026.
If you are unsure which of these apply to your business, ask us and we will set out your obligations.
Want these tracked for you?
Every client sits on a compliance calendar. You hear from us ahead of a deadline rather than after a notice.