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.
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) | Anyone who deducts tax at source: employers, firms paying rent, contractors, professionals | Deposit the tax deducted last month using the challan, so the credit reaches the person you deducted from. |
| 11th | GSTR-1 11th of the following month | GST-registered businesses filing monthly | Statement of sales (outward supplies) for the month. Your customers' input tax credit depends on it. |
| 15th | PF and ESI contributions 15th of the following month | Employers registered under EPF and ESI | Deposit employer and employee contributions for the previous month. |
| 20th | GSTR-3B 20th of the following month | GST-registered businesses filing monthly | Summary return where you declare tax liability, claim input tax credit and pay the tax. |
| 25th | PMT-06 tax payment (QRMP) 25th, in the first and second month of each quarter | GST taxpayers on the quarterly return scheme (QRMP) | Monthly tax payment by challan during the quarter, with the return itself filed quarterly. |
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 quarterly return scheme (QRMP) | Quarterly statement of sales. Invoices can be uploaded monthly through the invoice furnishing facility. |
| 22nd/24th | GSTR-3B (QRMP) 22nd or 24th of the month after the quarter ends, depending on your state | GST taxpayers on the quarterly return scheme (QRMP) | Quarterly summary return and tax payment. Your state's group decides between the 22nd and the 24th. |
| 15 Jun, Sep, Dec, Mar | Advance tax instalments 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%) | Anyone expecting tax liability above ₹10,000 for the year after TDS; eligible presumptive-income taxpayers pay once, by 15 March | The percentages are cumulative shares of your estimated tax for the year. |
| 31 Jul, Oct, Jan, May | TDS returns (24Q and 26Q) 31 July (Q1), 31 October (Q2), 31 January (Q3), 31 May (Q4) | Deductors who deducted tax at source in the quarter | Statement of tax deducted and deposited, which feeds each deductee's Form 26AS and AIS. |
Every year
| Due | Filing | Applies to | What it is |
|---|---|---|---|
| 15 Jun | Form 16 to employees 15 June | Employers | Annual TDS certificate for salary, issued after the Q4 TDS return is filed. |
| 30 Jun | DPT-3 return of deposits 30 June | Companies, for outstanding receipts of money or loans not treated as deposits | Annual return reporting such amounts as on 31 March. |
| 31 Jul | Income tax return 31 July is the usual date for individuals without audit; the date can change by notification | Salaried individuals, and others whose accounts are not audited | Dates differ by category and have been extended in some years. Check the e-filing portal for the current year. |
| 30 Sep | DIR-3 KYC 30 September | Every director holding a Director Identification Number (DIN) | Yearly KYC. A DIN is deactivated if the KYC is not filed. |
| 30 Sep | Annual general meeting (AGM) Within six months of the financial year end (30 September for a 31 March year end) | Companies. Your AGM date sets the due dates of AOC-4, MGT-7 and ADT-1 | Hold the AGM, then file the annual forms counted from the AGM date. |
| AGM + 30d | AOC-4 financial statements Within 30 days of the AGM | Companies | Files the balance sheet and profit and loss account with the Registrar of Companies. |
| AGM + 60d | MGT-7 annual return Within 60 days of the AGM | Companies | Annual return with shareholding, directors and meeting details. |
| 30 Oct | LLP Form 8 30 October | Limited liability partnerships | Statement of account and solvency for the year ended 31 March. |
| 30 May | LLP Form 11 30 May | Limited liability partnerships | Annual return of the LLP for the year ended 31 March. |
| 31 Dec | GSTR-9 annual return 31 December after the financial year | GST-registered businesses above the annual return exemption limit | Consolidates the year's GSTR-1 and GSTR-3B data. GSTR-9C reconciliation applies above a higher turnover limit. |
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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