Statutory due dates for Income Tax, GST, ROC/MCA, and TDS compliance.
| Due Date | Category | Form / Return | Description | Applicable To |
|---|---|---|---|---|
| 7th of every month | TDS | TDS Challan | Deposit of TDS/TCS deducted in the previous month (except March) | All deductors/collectors |
| 10th of every month | GST | GSTR-7 | Return for TDS deductors under GST | GST TDS deductors |
| 11th of every month | GST | GSTR-1 | Monthly statement of outward supplies for taxpayers with turnover > ₹5 crore | Regular GST taxpayers (monthly) |
| 13th of every month | GST | GSTR-1 (Qtly) | IFF (Invoice Furnishing Facility) for quarterly GSTR-1 filers | QRMP scheme taxpayers |
| 20th of every month | GST | GSTR-3B | Monthly summary return with tax payment for turnover > ₹5 crore | Regular GST taxpayers (monthly) |
| 22nd/24th of month | GST | GSTR-3B (Qtly) | Quarterly GSTR-3B for QRMP taxpayers (state-wise dates) | QRMP scheme taxpayers |
| 30th Apr each year | IT | Form 26QB/26QC | TDS on immovable property / rent — quarterly challan-cum-statement | Property buyers / tenants |
| 31st May each year | TDS | Form 24Q (Q4) | TDS return on salary for Q4 (Jan–Mar) | Employers |
| 31st May each year | TDS | Form 26Q (Q4) | TDS return on non-salary for Q4 (Jan–Mar) | All deductors |
| 15th Jun each year | IT | Advance Tax (1) | First instalment of advance tax — 15% of estimated tax liability | Individuals & corporates |
| 30th Jun each year | IT | Form 16 | Issue of TDS certificate (salary) to employees for the preceding financial year | Employers |
| 31st Jul each year | IT | ITR Filing | Income tax return filing for individuals, HUFs, and firms (non-audit cases) | Individuals, HUF, Firms |
| 15th Sep each year | IT | Advance Tax (2) | Second instalment of advance tax — 45% cumulative | Individuals & corporates |
| 30th Sep each year | IT | Tax Audit Report | Filing of tax audit report u/s 44AB for the preceding year | Tax audit cases |
| 31st Oct each year | IT | ITR Filing (Audit) | Income tax return filing for companies and tax-audit cases | Companies, audit cases |
| 30th Nov each year | IT | ITR (TP cases) | Income tax return for transfer pricing cases | International transactions |
| 15th Dec each year | IT | Advance Tax (3) | Third instalment of advance tax — 75% cumulative | Individuals & corporates |
| 31st Dec each year | IT | GSTR-9 | GST Annual Return for the preceding financial year | Regular GST taxpayers |
| 31st Dec each year | ROC | MGT-7A | Annual return filing for small companies and OPCs | Small companies, OPC |
| 31st Dec each year | ROC | AOC-4 | Filing of financial statements with MCA | All companies |
| 15th Mar each year | IT | Advance Tax (4) | Fourth (final) instalment of advance tax — 100% of liability | Individuals & corporates |
| 31st Mar each year | ROC | LLP Form 8 | Statement of Account & Solvency for LLPs | All LLPs |
| 30th May each year | ROC | LLP Form 11 | Annual Return for LLPs | All LLPs |
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