Due Dates
Monthly Due Dates for Indian Statutory Compliances
| Compliance | Due Date | Description |
|---|---|---|
| Goods and Services Tax (GST) | ||
| GSTR-1 (Monthly) | 11th of Next Month | Return for outward supplies for taxpayers with annual turnover > ₹5 crore. |
| GSTR-3B | 20th of Next Month | Summary return of outward and inward supplies, payment of tax. |
| Payment under QRMP Scheme | 25th of Next Month | Payment of tax for taxpayers opting for the Quarterly Return Monthly Payment (QRMP) Scheme. |
| GSTR-5 (for Non-Resident) | 20th of Next Month | Monthly return for non-resident taxable persons. |
| Income Tax | ||
| TDS Payment | 7th of Next Month | Payment of Tax Deducted at Source (TDS). |
| TCS Payment | 7th of Next Month | Payment of Tax Collected at Source (TCS). |
| Form 24G Submission | 15th of Next Month | Submission of TDS by Government deductors. |
| Provident Fund (PF) | ||
| PF Payment & EPF ECR Filing | 15th of Next Month | Payment of Provident Fund contribution by the employer and Filing of Electronic Challan cum Return (ECR). |
| PF Return (Form 5/10) | 25th of Next Month | Submission of monthly returns for PF (for new joiners/exits). |
| Employees’ State Insurance (ESI) | ||
| ESI Payment & Returns | 15th of Next Month | Payment of ESI contribution by the employer. |
| Professional Tax | ||
| Professional Tax Payment | 10th of Next Month | Payment of Professional Tax (monthly for states with this requirement). |
Quarterly and Bi-Annual/Annual Compliances
| Compliance | Due Date | Description |
|---|---|---|
| Goods and Services Tax (GST) | ||
| GSTR-1 (Quarterly) | 13th of Month Following Quarter End | Quarterly outward supplies return for taxpayers under QRMP. |
| GSTR-4 (Composition Scheme) | 18th April (Annually) | Annual return for composition taxpayers. |
| Income Tax | ||
| TDS Quarterly Return (Form 24Q/26Q) | 31st July, 31st Oct, 31st Jan, 31st May | Quarterly filing of TDS returns. |
| TCS Quarterly Return (Form 27EQ) | 15th of Month Following Quarter End | Quarterly filing of TCS returns. |
| PF Annual Return (Form 3A, 6A) | 30th April | Submission of annual PF returns. |
| ESIC Half-Yearly Return | ||
| ESIC Half-Yearly Return | 11th Nov / 12th May | Submission of ESI half-yearly returns (April to September & October to March). |
| Individual, HUF, Partnership, LLP (non-audit cases) | 31st July | Income Tax Filings (IT). |
| GSTR-9 & 9C | 31st Dec | GST Annual Returns & Reconciliation Statement (GST). |
| Advance Tax | 15th June, 15th Sep, 15th Dec, 15th Mar | Payment of Advance Tax (15%, 45%, 75%, 100% respectively). |
| Foreign Liabilities & Assets (FLA) Return | 15th July | To be filed with Reserve Bank of India (RBI). |
Compliance Calendar for Companies
| Compliance | Due Date | Description |
|---|---|---|
| Board Meetings | Quarterly (at least 2/4 per year) | Small Companies: Hold a minimum of 2 Board Meetings per yearSmall Companies: Hold a minimum of 4 Board Meetings per year |
| Annual General Meeting (AGM) | Within 6 months from Financial Year end (30th September) | Hold an AGM to approve financials, appoint auditors, etc. |
| Form AOC-4 | 30 days from AGM (29th October) | Filing of Financial Statements with the Registrar of Companies (RoC). |
| MGT-7/7A | 60 days from AGM (29th November) | Filing of Annual Return with the RoC. |
| Form ADT-1 | 15 days from AGM | Appointment of Auditor (if applicable) filing with RoC. |
| Form DPT-3 | 30th June | Return of Deposits or outstanding loan particulars. |
| Form MSME-1 | 30th April / 31st October | Half-yearly return for payments to Micro, Small, and Medium Enterprises (MSME). |
| Form DIR-3 KYC | 30th September | KYC compliance for all Directors. |
| Form BEN-2 | Within 30 days of receiving BEN-1 | Filing of Significant Beneficial Owner details. |
| Form MBP-1 | First Board Meeting of the Financial Year | Disclosure of Directors’ Interest in companies. |
| Form PAS-6 | 30 days from the end of each half-year | Reconciliation of Share Capital Audit Report. |
| Income Tax Return (ITR-6) | 31st October | Income Tax filing for companies (subject to audit requirement). |
| Tax Audit Report | 30th September | Tax Audit Report submission (if turnover criteria met). |
| TDS/TCS Quarterly Returns | 31st July, 31st Oct, 31st Jan, 31st May | Quarterly returns for TDS/TCS deductions. |
| ROC Filing (Various Forms) | As needed (upon event occurrence) | E.g., Form SH-7 for share capital changes, Form CHG, etc. |
| Professional Tax | 30th June | For company & directors |
Compliance Calendar for Limited Liability Partnerships (LLPs)
| Compliance | Due Date | Description |
|---|---|---|
| LLP Annual Return (Form 11) | 30th May | Filing of Annual Return with the RoC, includes basic details of partners. |
| Statement of Accounts & Solvency (Form 8) | 30th October | Financial statement and solvency report for the LLP. |
| Income Tax Return (ITR-5) | 31st July (not subject to audit) / 31st October (subject to audit) | Filing of Income Tax Return for LLPs. |
| Tax Audit Report | 30th September | Tax Audit Report submission (if turnover criteria met). |
| Form DIR-3 KYC | 30th September | KYC compliance for all Designated Partners. |
| Event-Based Compliances (Various Forms) | As needed (upon event occurrence) | Changes in LLP agreement, Partners, capital, etc. to be filed with RoC. |
| Form MSME-1 | 30th April / 31st October | Half-yearly return for payments to Micro, Small, and Medium Enterprises (MSME). |
| Form 3 (LLP Agreement Amendment) | Within 30 days of changes | Any changes in LLP Agreement must be reported to RoC using Form 3. |
| Professional Tax | 30th June | For Firm & partners |