India Compliance Calendar — All Filing Deadlines

Quarterly13th January, 13th April, 13th July, 13th October

GSTR-1 (Quarterly)

Quarterly return of outward supplies (QRMP)

Monthly20th of every month

GSTR-3B

Monthly summary return with tax payment

Quarterly22nd January, 22nd April, 22nd July, 22nd October

GSTR-3B (Quarterly)

Quarterly summary return - Category 1 states

Quarterly18th January, 18th April, 18th July, 18th October

CMP-08

Composition scheme quarterly payment

GSTR-9

Annual return

GSTR-9C

Annual reconciliation statement (turnover > ₹5 Cr)

Annual30th April each year

GSTR-4

Composition scheme annual return

Monthly10th of every month

GSTR-7

Monthly return for GST TDS deductors

Monthly10th of every month

GSTR-8

Monthly return for e-commerce TCS collectors

Monthly13th of every month

GSTR-6

Monthly return for Input Service Distributors

Quarterly25th April, 25th October

ITC-04

Details of goods sent for job work and received back

TDS

TDS Deposit

Monthly TDS deposit to government

Monthly7th of every month (30th April for March)

TDS

Form 24Q

Quarterly TDS return for salary

Quarterly31st May, 31st July, 31st October, 31st January

TDS

Form 26Q

Quarterly TDS return for non-salary

Quarterly31st May, 31st July, 31st October, 31st January

TCS

Form 27EQ

Quarterly TCS return

Quarterly15th April, 15th July, 15th October, 15th January

Income Tax

Income Tax Return

Annual income tax return (non-audit cases)

Annual31st July each year

Annual31st October each year

Income Tax Return (Audit)

Annual income tax return (audit cases)

Annual30th September each year

Tax Audit Report

Tax audit report under Section 44AB

Annual15th June each year

Advance Tax (Q1)

First installment - 15% of estimated tax

Annual15th September each year

Advance Tax (Q2)

Second installment - 45% of estimated tax

Annual15th December each year

Advance Tax (Q3)

Third installment - 75% of estimated tax

Annual15th March each year

Advance Tax (Q4)

Final installment - 100% of estimated tax

ROC / MCA

AOC-4

Annual financial statements filing with MCA

Annual29th October each year

Annual28th November each year

MGT-7/MGT-7A

Annual return filing with MCA

Annual30th September each year

DIR-3 KYC

Annual director KYC with MCA

Annual30th October each year

Form 8 (LLP)

Statement of accounts & solvency for LLP

Form 11 (LLP)

Annual return for LLP

Annual30th May each year

Annual14th October each year

ADT-1

Appointment of auditor — filed within 15 days of AGM

Annual30th June each year

INC-20A

Declaration for commencement of business (one-time, within 180 days of incorporation)

Annual30th June each year

DPT-3

Return of deposits — annual filing for companies accepting deposits

Quarterly30th April, 30th October

MSME-1

Outstanding payments to MSME suppliers — half-yearly return (Apr 30 & Oct 30)

MGT-14

Filing of board and special resolutions with ROC

Annual29th October each year

AOC-4 CFS

Consolidated financial statements (for companies with subsidiaries)

DIR-12

Appointment/cessation of directors — event-based, file within 30 days; annual reminder in December

Annual30th September each year

AGM

Annual General Meeting — must be held within 6 months of FY end

Monthly15th of every month

LLP Form 3

Information about LLP agreement and changes

Annual30th May each year

PF / EPFO

PF ECR

EPF monthly contribution and return

ESI

ESI Contribution

ESI monthly contribution

Monthly15th of every month

Professional Tax

Professional Tax (MH)

Monthly professional tax payment

Monthly28th of every month

Monthly20th of every month

Professional Tax (KA)

Monthly professional tax payment

Annual31st March each year

Professional Tax (GJ)

Annual professional tax return

Monthly21st of every month

Professional Tax (WB)

Monthly professional tax payment