Compliance Calendar
Statutory due dates for Income Tax, GST, ROC, PF, ESI, and other compliances.
Important Notice:
Due dates may be extended by the government through notifications. Always verify current due dates before filing. This calendar is for general reference only.
Income Tax
| Compliance | Due Date | Form/Details |
|---|---|---|
| TDS Payment for previous month | 7th of every month | Challan 281 |
| TDS Return - Q1 (Apr-Jun) | 31st July | 24Q/26Q/27Q |
| TDS Return - Q2 (Jul-Sep) | 31st October | 24Q/26Q/27Q |
| TDS Return - Q3 (Oct-Dec) | 31st January | 24Q/26Q/27Q |
| TDS Return - Q4 (Jan-Mar) | 31st May | 24Q/26Q/27Q |
| Advance Tax - 1st Installment | 15th June | 15% of tax |
| Advance Tax - 2nd Installment | 15th September | 45% of tax |
| Advance Tax - 3rd Installment | 15th December | 75% of tax |
| Advance Tax - 4th Installment | 15th March | 100% of tax |
| ITR (Non-Audit Cases) | 31st July | ITR-1 to ITR-4 |
| ITR (Audit Cases) | 31st October | ITR-3 to ITR-7 |
| ITR (Transfer Pricing Cases) | 30th November | ITR-6 |
| Tax Audit Report | 30th September | Form 3CA/3CB, 3CD |
| Transfer Pricing Report | 31st October | Form 3CEB |
| Issue of Form 16 | 15th June | Form 16 |
| Issue of Form 16A - Q1 | 15th August | Form 16A |
| Issue of Form 16A - Q2 | 15th November | Form 16A |
| Issue of Form 16A - Q3 | 15th February | Form 16A |
| Issue of Form 16A - Q4 | 15th June | Form 16A |
GST
| Compliance | Due Date | Form/Details |
|---|---|---|
| GSTR-1 (Monthly - Turnover > 5 Cr) | 11th of next month | GSTR-1 |
| GSTR-1 (Quarterly - QRMP) | 13th of month following quarter | GSTR-1 |
| GSTR-3B (Monthly) | 20th of next month | GSTR-3B |
| GSTR-3B (Quarterly - QRMP) | 22nd/24th of month following quarter | GSTR-3B |
| IFF (Invoice Furnishing Facility) | 13th of next month | IFF |
| GSTR-4 (Composition Scheme) | 30th April | GSTR-4 |
| GSTR-5 (Non-Resident) | 20th of next month | GSTR-5 |
| GSTR-6 (ISD) | 13th of next month | GSTR-6 |
| GSTR-7 (TDS Deductor) | 10th of next month | GSTR-7 |
| GSTR-8 (E-commerce Operator) | 10th of next month | GSTR-8 |
| GSTR-9 (Annual Return) | 31st December | GSTR-9 |
| GSTR-9C (Reconciliation) | 31st December | GSTR-9C |
| PMT-06 (Tax Payment - QRMP) | 25th of next month | PMT-06 |
| LUT Filing | Before start of FY | RFD-11 |
Companies Act / ROC
| Compliance | Due Date | Form/Details |
|---|---|---|
| DIR-3 KYC (Director KYC) | 30th September | DIR-3 KYC |
| DPT-3 (Return of Deposits) | 30th June | DPT-3 |
| MSME-1 (Half Year Return) | 31st October / 30th April | MSME-1 |
| MGT-7/7A (Annual Return) | Within 60 days of AGM | MGT-7/7A |
| AOC-4 (Financial Statements) | Within 30 days of AGM | AOC-4 |
| ADT-1 (Auditor Appointment) | Within 15 days of AGM | ADT-1 |
| AGM (Annual General Meeting) | Within 6 months of FY end | - |
| Board Meeting (First) | Within 30 days of incorporation | - |
| Board Meetings (Subsequent) | At least 4 per year, gap < 120 days | - |
| Commencement of Business | Within 180 days of incorporation | INC-20A |
LLP Compliance
| Compliance | Due Date | Form/Details |
|---|---|---|
| Form 11 (Annual Return) | 30th May | Form 11 |
| Form 8 (Statement of Accounts) | 30th October | Form 8 |
| DIR-3 KYC (Partner KYC) | 30th September | DIR-3 KYC |
| LLP Agreement Filing | Within 30 days of incorporation | Form 3 |
PF & ESI
| Compliance | Due Date | Form/Details |
|---|---|---|
| PF Payment | 15th of next month | ECR |
| PF Return | 25th of next month | ECR |
| ESI Payment | 15th of next month | Challan |
| ESI Return | 15th of next month | Online |
| PF Annual Return | 25th April | Form 3A/6A |
Professional Tax (Karnataka)
| Compliance | Due Date | Form/Details |
|---|---|---|
| PT Payment (Monthly) | 20th of next month | Online |
| PT Annual Return | 30th April | Online |
| PT Enrollment | Within 30 days of liability | Form 1 |
Important Notes
- Due dates may be extended by the government through notifications. Please verify current due dates.
- Late filing attracts interest and penalties as per respective Acts.
- This is for general reference only. Specific applicability should be verified for each case.
- All dates are subject to change based on government notifications and circulars.