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Compliance Calendar: Income Tax, GST and ROC Due Dates
Standard due dates for the filings most businesses in India track, in one place. Filter by type, and ask us to track them for you.
What are the key compliance due dates in India?
Monthly: TDS deposit on the 7th, GSTR-1 on the 11th, PF and ESI on the 15th and GSTR-3B on the 20th. Quarterly: advance tax on 15 June, September, December and March. Annually: income tax return on 31 July or 31 October, LLP Form 11 on 30 May and Form 8 on 30 October, and ROC forms within 30 to 60 days of the AGM.
Calendar
Due dates by filing type
For a financial year ending 31 March. Always confirm extensions before relying on a date.
| Frequency | Due date | Filing | Applies to |
|---|---|---|---|
| Monthly | 7th | TDS and TCS deposit for the previous month | Deductors |
| Monthly | 11th | GSTR-1, outward supplies | Monthly GST filers |
| Monthly | 15th | PF and ESI contribution and ECR | Registered employers |
| Monthly | 20th | GSTR-3B, summary return and tax payment | Monthly GST filers |
| Quarterly | 13th after the quarter | GSTR-1 for quarterly filers (QRMP) | QRMP taxpayers |
| Quarterly | 18th after the quarter | CMP-08, composition tax payment | Composition taxpayers |
| Quarterly | 24th after the quarter | GSTR-3B for quarterly filers in Delhi, Haryana and Uttar Pradesh | QRMP taxpayers |
| Quarterly | 15 Jun, 15 Sep, 15 Dec, 15 Mar | Advance tax instalments (15%, 45%, 75% and 100%) | Taxpayers with tax above ₹10,000 |
| Quarterly | 31 Jul, 31 Oct, 31 Jan, 31 May | TDS returns for Q1, Q2, Q3 and Q4 | Deductors |
| Annual | 30 Apr | GSTR-4, annual return for composition taxpayers; MSME-1 for October to March | Composition taxpayers; companies |
| Annual | 30 May | LLP Form 11, annual return | All LLPs |
| Annual | 15 Jun | Form 16 issued to employees | Employers |
| Annual | 30 Jun | DPT-3, return of deposits and outstanding loans | Companies |
| Annual | 15 Jul | FLA return to the RBI | Companies with foreign investment |
| Annual | 31 Jul | ITR for individuals and others without audit | Non-audit taxpayers |
| Annual | 30 Sep | Tax audit report; AGM for March year-end companies | Audit cases; companies |
| Annual | 30 Oct | LLP Form 8, statement of account and solvency; MSME-1 for April to September (31 Oct) | All LLPs; companies |
| Annual | 31 Oct | ITR where audit applies, including companies | Audit cases |
| Annual | Within 30 days of the AGM | AOC-4, financial statements | Companies |
| Annual | Within 60 days of the AGM | MGT-7 or MGT-7A, annual return | Companies |
| Annual | 31 Dec | GSTR-9 and GSTR-9C, annual GST return and reconciliation; belated or revised ITR | GST taxpayers; individuals |
FAQ
Compliance calendar: frequently asked questions
Do compliance due dates change?
Yes. The Government and regulators often extend due dates through notifications or circulars. The dates here are the standard statutory dates, so confirm the current date before you file.
What is the due date for GSTR-3B?
For monthly filers, GSTR-3B is generally due on the 20th of the following month. Quarterly filers in Delhi, Haryana and Uttar Pradesh generally file on the 24th after the quarter.
When is the income tax return due?
Generally 31 July for taxpayers without an audit and 31 October for those whose accounts are audited, including companies.
Which ROC forms must a company file every year?
AOC-4 within 30 days of the AGM and MGT-7 or MGT-7A within 60 days of the AGM, along with DPT-3 and MSME-1 where they apply. LLPs file Form 11 and Form 8.
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