Key recurring dates for Indian businesses include GST returns on the 11th and 20th of each month, TDS payment on the 7th, advance tax on 15 June, 15 September, 15 December and 15 March, non-audit income tax returns on 31 July or 31 August, ROC annual filings and LLP Form 11 and Form 8. Dates can change by notification.
Key takeaways
- Monthly: GST returns and TDS deposit.
- Quarterly: TDS returns and advance tax instalments.
- Annual: income tax return, ROC filings, LLP filings and audit.
- Always confirm dates on the official portal, as extensions are common.
01Monthly and quarterly dates
| Compliance | Usual date |
|---|---|
| TDS deposit | 7th of next month |
| GSTR-1 (monthly filers) | 11th of next month |
| GSTR-3B (monthly) | 20th of next month |
| Advance tax | 15 June, 15 Sep, 15 Dec, 15 Mar |
| TDS returns | 31 July, 31 Oct, 31 Jan, 31 May |
02Annual dates
| Compliance | Usual date |
|---|---|
| Income tax return (non-audit individuals and firms) | 31 July, or 31 August for ITR-3 and ITR-4 business cases |
| Tax audit report | 30 September |
| Income tax return (audit cases) | 31 October |
| Company AOC-4 and MGT-7 | 30 days and 60 days after the AGM |
| LLP Form 11 | 30 May |
| LLP Form 8 | 30 October |
Extensions, new forms and thresholds change every year. Treat this table as a planning guide, then confirm each date on the GST, income tax or MCA portal.
03How to stay on top
- Keep a shared calendar with reminders a week earlier
- File GST and TDS monthly, even for nil returns
- Reconcile books before each filing
- Use our compliance calendar
Late fees and interest accumulate daily. Filing even one day late is usually cheaper than waiting a month.
Frequently asked questions
What is the penalty for late GST filing?
A daily late fee plus interest on unpaid tax. Rates change, so check the current notification.
When is the income tax return due for a business?
31 July for most cases, 31 August for business cases under ITR-3 and ITR-4 without audit, and later for audit cases.
Do small companies have different dates?
The dates are the same but some compliance requirements are lighter.
Can I get a free reminder?
Yes, our compliance calendar lists the common dates.
This guide is general information based on Indian law as understood in October 2026. Rules, fees and due dates change, so confirm current requirements with a qualified Chartered Accountant before you act. It is not professional advice.