Compliance calendar
Key recurring Indian due dates for GST, TDS, advance tax, income tax returns, labour laws and ROC filings.
At a glance
Monthly rhythm.
Indicative monthly compliance timeline - subject to notifications
- 7thTDS / TCS depositIncome Tax
- 11thGSTR-1 (monthly)GST
- 15thPF / ESILabour
- 20thGSTR-3B (monthly)GST
Indicative only. These are the due dates generally applicable; they are often extended or changed by notification, and dates falling on a holiday may shift. Applicability depends on your registrations, turnover and type of entity. Please confirm current dates on the official portals.
| Due date | Compliance | Law |
|---|---|---|
| 7th | TDS / TCS deposit for the previous month (for March: generally 30 April) | Income Tax |
| 10th | GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) | GST |
| 11th | GSTR-1 — outward supplies, monthly filers | GST |
| 13th | Invoice Furnishing Facility (IFF) for QRMP taxpayers — months 1 and 2 of the quarter (optional) | GST |
| 15th | Provident Fund (EPF) and ESI contributions for the previous month | Labour |
| 20th | GSTR-3B — summary return and tax payment, monthly filers | GST |
| 25th | GST payment (PMT-06) by QRMP taxpayers for months 1 and 2 of the quarter | GST |
| Due date | Compliance | Law |
|---|---|---|
| 13th of month after quarter | GSTR-1 for QRMP taxpayers | GST |
| 22nd / 24th of month after quarter | GSTR-3B for QRMP taxpayers (date depends on the state) | GST |
| 18th of month after quarter | CMP-08 statement-cum-challan for composition taxpayers | GST |
| 31 Jul · 31 Oct · 31 Jan · 31 May | Quarterly TDS statements for Q1, Q2, Q3 and Q4 | Income Tax |
| 15 Jul · 15 Oct · 15 Jan · 15 May | Quarterly TCS statements for Q1, Q2, Q3 and Q4 | Income Tax |
| 15 Jun · 15 Sep · 15 Dec · 15 Mar | Advance tax instalments — cumulatively 15%, 45%, 75% and 100% of estimated tax | Income Tax |
| Due date | Compliance | Law |
|---|---|---|
| 30 April | GSTR-4 annual return for composition taxpayers | GST |
| 30 April · 31 October | MSME-1 half-yearly return of dues to micro and small enterprises | ROC |
| 30 May | LLP Form 11 — annual return | ROC |
| 31 July | Income tax return — individuals and others not covered by later dates | Income Tax |
| 15 July | Annual return on Foreign Liabilities and Assets (FLA) to RBI, where applicable | FEMA |
| 31 August | Income tax return — non-audit business or profession cases, and partners of such firms | Income Tax |
| 30 September | Annual general meeting of companies (within six months of year-end) | ROC |
| 30 October | LLP Form 8 — statement of account & solvency | ROC |
| 31 October | Income tax return — companies and audit cases | Income Tax |
| Within 30 days of AGM | AOC-4 — financial statements filed with the ROC | ROC |
| Within 60 days of AGM | MGT-7 / MGT-7A — annual return of the company | ROC |
| 30 November | Income tax return — transfer pricing cases | Income Tax |
| 31 December | GSTR-9 / GSTR-9C — GST annual return and reconciliation statement, where applicable | GST |
Income tax return dates reflect the general due dates for returns filed in 2026 onwards. Tax audit and transfer pricing reports are due ahead of the related return due date.
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