Due Dates
Monthly Due Dates for Indian Statutory Compliances
| Compliance | Due Date | Description |
|---|---|---|
| GOODS AND SERVICES TAX (GST) | ||
| GSTR-1 (Monthly) — Turnover > ₹5 Crore | 11th of Next Month | Return for outward supplies — monthly filers with annual turnover above ₹5 crore. |
| GSTR-3B | 20th of Next Month | Summary return of outward & inward supplies and payment of tax. |
| Payment under QRMP Scheme | 25th of Next Month | Monthly tax payment for taxpayers opting for the QRMP (Quarterly Return Monthly Payment) Scheme. |
| GSTR-5 (Non-Resident) | 13th of Next Month | Monthly return for non-resident taxable persons. ✦ Corrected from 20th — changed w.e.f. Oct 2022. |
| INCOME TAX | ||
| TDS Payment | 7th of Next Month | Payment of Tax Deducted at Source (TDS). |
| TCS Payment | 7th of Next Month | Payment of Tax Collected at Source (TCS). |
| Form 24G Submission | 15th of Next Month | Submission of TDS/TCS by Government deductors. |
| PROVIDENT FUND (PF) | ||
| PF Payment & EPF ECR Filing | 15th of Next Month | Payment of PF contribution by employer and filing of Electronic Challan cum Return (ECR). |
| PF Return (Form 5/10) | 25th of Next Month | Submission of monthly returns for PF (for new joiners / exits). |
| EMPLOYEES' STATE INSURANCE (ESI) | ||
| ESI Payment & Returns | 15th of Next Month | Payment of ESI contribution by the employer. |
| PROFESSIONAL TAX | ||
| Professional Tax Payment | 10th of Next Month | Payment of Professional Tax (monthly — for states where monthly payment is required). |
| ✦ GSTR-5 due date changed from 20th to 13th of following month w.e.f. October 2022 (Budget 2022 amendment). Dates are based on standard timelines. Always verify on official portals before filing. | ||
Quarterly and Bi-Annual/Annual Compliances
| Compliance | Due Date | Description |
|---|---|---|
| GOODS AND SERVICES TAX (GST) | ||
| GSTR-1 (Quarterly — QRMP) | 13th of Month Following Quarter End | Quarterly outward supplies return for taxpayers under the QRMP scheme. |
| GSTR-4 (Composition Scheme) | 30th June (Annually) | Annual return for taxpayers under the GST Composition Scheme. |
| GSTR-9 & 9C | 31st December | GST Annual Return (GSTR-9) & Reconciliation Statement (GSTR-9C). |
| INCOME TAX — TDS / TCS QUARTERLY RETURNS | ||
| TDS Quarterly Return (Form 24Q / 26Q) | Q1: 31st Jul | Q2: 31st Oct | Q3: 31st Jan | Q4: 31st May | Quarterly filing of TDS returns. |
| TCS Quarterly Return (Form 27EQ) | Q1: 15th Jul | Q2: 15th Oct | Q3: 15th Jan | Q4: 15th May | Quarterly filing of TCS returns. |
| INCOME TAX — ITR FILING | ||
| ITR-1 & ITR-2 (Individuals, HUF — Non-audit) | 31st July | Income Tax Return for salaried individuals, HUF with no business income (non-audit). |
| ITR-3 & ITR-4 (Business / Profession — Non-audit) | 31st August ✦ New deadline | ITR for freelancers, professionals, small businesses under presumptive taxation (non-audit). Extended from 31st July as per Budget 2026. |
| ITR-5 (Partnership / LLP — Non-audit) | 31st July | Income Tax Return for Partnership Firms and LLPs not subject to audit. |
| ITR-6 (Companies) | 31st October | Income Tax Return for companies subject to audit. |
| Audit Cases — All entities | 31st October | ITR filing deadline for all entities where accounts require statutory tax audit under Section 44AB. |
| Tax Audit Report | 30th September | Filing of Tax Audit Report (Form 3CA/3CB/3CD) for entities where turnover exceeds prescribed limits. |
| ADVANCE TAX | ||
| Advance Tax Instalments | 15th Jun — 15% | 15th Sep — 45% | 15th Dec — 75% | 15th Mar — 100% | Payment of Advance Tax in four instalments at 15%, 45%, 75%, and 100% of estimated tax liability. |
| PROVIDENT FUND | ||
| PF Annual Return (Form 3A, 6A) | 30th April | Submission of annual Provident Fund returns. |
| ESIC | ||
| ESIC Half-Yearly Return | 11th November (Apr–Sep) | 11th May (Oct–Mar) | Submission of ESI half-yearly returns for April–September and October–March periods. |
| RBI / FEMA | ||
| Foreign Liabilities & Assets (FLA) Return | 15th July | Annual return to be filed with RBI by entities with FDI / ODI. |
| ✦ ITR-3 & ITR-4 deadline extended from 31st July to 31st August for non-audit cases — Budget 2026. ✦ GSTR-4 due date revised to 30th June from FY 2024-25 onwards (CGST Notification 12/2024). | ||
Compliance Calendar for Companies
| Compliance / Form | Due Date | Description |
|---|---|---|
| MEETINGS | ||
| Board Meetings | Quarterly (Min. 2 for Small Co. | Min. 4 for Others) | Small Companies: minimum 2 Board Meetings per year. Other Companies: minimum 4 Board Meetings per year. |
| Annual General Meeting (AGM) | 30th September (Within 6 months from FY end) | Hold AGM to approve financial statements, appoint auditors, etc. |
| ROC / MCA ANNUAL FILINGS | ||
| Form AOC-4 (Financial Statements) | 29th October (30 days from AGM) | Filing of Financial Statements with the Registrar of Companies (RoC). |
| Form MGT-7 / MGT-7A (Annual Return) | 29th November (60 days from AGM) | Filing of Annual Return with RoC. MGT-7A applicable to Small Companies & OPCs. |
| Form ADT-1 (Auditor Appointment) | 15 days from AGM | Appointment of Auditor filing with RoC (if applicable). |
| Form DPT-3 (Return of Deposits) | 30th June | Return of Deposits or particulars of outstanding loan / money not considered as deposits. |
| Form MSME-1 | 30th April (Oct–Mar period) | 31st October (Apr–Sep period) | Half-yearly return for outstanding payments to MSMEs. |
| Form DIR-3 KYC Web (Director KYC) | 30th June (Once every 3 years) | KYC compliance for all Directors — once every 3 consecutive financial years (amended w.e.f. 31 Mar 2026 vide G.S.R. 943(E)). Late fee: ₹5,000 + risk of DIN deactivation. |
| Form BEN-2 (Significant Beneficial Owner) | Within 30 days of receiving BEN-1 | Filing of Significant Beneficial Owner details. |
| Form MBP-1 (Directors' Interest) | First Board Meeting of the Financial Year | Disclosure of Directors' Interest in companies. |
| Form PAS-6 (Share Capital Audit) | 60 days from end of each half-year | Reconciliation of Share Capital Audit Report. |
| INCOME TAX | ||
| ITR-6 (Companies) | 31st October | Income Tax Return filing for companies subject to audit. |
| Tax Audit Report | 30th September | Tax Audit Report submission (if turnover criteria met). |
| TDS/TCS Quarterly Returns | 31st Jul | 31st Oct | 31st Jan | 31st May | Quarterly returns for TDS / TCS deductions. |
| PROFESSIONAL TAX | ||
| Professional Tax (Company & Directors) | 30th June | Annual professional tax payment for the company and its directors. |
| ROC — EVENT-BASED FILINGS | ||
| MGT-14 (Board Resolutions) | 30 days from passing resolution | Filing of resolutions and agreements with RoC. |
| SH-7 (Alteration of Share Capital) | 30 days from passing special resolution | Filing for increase / alteration in authorised share capital. |
| PAS-3 (Allotment of Securities) | 15 days from allotment | Return of allotment of securities. |
| INC-22 (Registered Office) | 30 days of event/change | Notice of situation / change of registered office. |
| INC-20A (Business Commencement) | 180 days from incorporation | Declaration of commencement of business (one-time for new companies). |
| DIR-12 (Change in Directors) | 30 days of appointment/change | Particulars of appointment / resignation of directors and KMP. |
| DIR-8 (Disqualification Disclosure) | At the time of appointment | Intimation by director about disqualification, if any. |
| MBP-1 (Interest Disclosure) | First Board Meeting of the FY | Form for disclosure of interest by every director. |
| ROC Filing (Various — Event-Based) | As applicable upon event occurrence | E.g., Form CHG (charge), Form SH-7 (share capital changes), etc. |
| ✦ DIR-3 KYC: Due date changed from 30th Sep to 30th June; frequency changed to once every 3 years vide G.S.R. 943(E) dated 31st Dec 2025, effective 31st Mar 2026. ✦ MGT-7A applicable to Small Companies & OPCs (simplified annual return). ✦ Event-based forms must be filed within prescribed timelines upon occurrence of the event. | ||
Compliance Calendar for Limited Liability Partnerships (LLPs)
| Compliance / Form | Due Date | Description |
|---|---|---|
| ROC / MCA ANNUAL FILINGS | ||
| LLP Annual Return (Form 11) | 30th May | Filing of Annual Return with RoC — includes basic details of partners and designated partners. |
| Statement of Accounts & Solvency (Form 8) | 30th October | Financial statement and solvency declaration report for the LLP. |
| INCOME TAX | ||
| ITR-5 (Non-audit LLPs) | 31st July | Filing of Income Tax Return for LLPs not subject to audit. |
| ITR-5 (Audit LLPs) | 31st October | Filing of Income Tax Return for LLPs subject to audit. |
| Tax Audit Report | 30th September | Tax Audit Report submission (if turnover criteria met). |
| MCA / KYC | ||
| Form DIR-3 KYC Web (Designated Partners) | 30th June (Once every 3 years) | KYC compliance for all Designated Partners holding DIN — once every 3 consecutive financial years (amended w.e.f. 31 Mar 2026). Late fee: ₹5,000. |
| MSME | ||
| Form MSME-1 | 30th April (Oct–Mar period) | 31st October (Apr–Sep period) | Half-yearly return for outstanding payments to MSMEs. |
| PROFESSIONAL TAX | ||
| Professional Tax (Firm & Partners) | 30th June | Annual professional tax payment for the firm and its partners. |
| EVENT-BASED FILINGS | ||
| Form 3 (LLP Agreement Amendment) | Within 30 days of changes | Any changes in LLP Agreement must be reported to RoC using Form 3. |
| Event-Based Compliances (Various Forms) | Upon event occurrence | Changes in LLP agreement, partners, capital, etc. to be filed with RoC as applicable. |
| ✦ DIR-3 KYC for Designated Partners: Due date 30th June (once every 3 years), amended w.e.f. 31 Mar 2026. ✦ LLPs with turnover > ₹40 lakh or contribution > ₹25 lakh are subject to mandatory audit. | ||
TDS Rate Chart — New vs Old Provisions (Finance Act 2025)
| NATURE OF PAYMENT | OLD SECTION (UPTO 31 MAR 2025) | NEW SECTION (2025 ACT) | TDS RATE | THRESHOLD LIMIT (₹) | ||
|---|---|---|---|---|---|---|
| SECTION | PAYMENT CODE | SECTION | PAYMENT CODE | |||
| Salary (Accumulated Balance) | 192 | 1001/1002/1003 | 392(1) | 1001/1002/1003 | Slab Rate | Basic Exemption Limit |
| Premature EPF Withdrawal | 192A | 1004 | 392(7) | 1004 | 10% | 50,000 |
| Interest on Securities | 193 | 1019 | 393(1)(5)(i) | 1019 | 10% | 10,000 |
| Interest – Senior Citizens | 194A | 1020 | 393(1)(5)(ii) | 1020 | 10% | 1,00,000 |
| Interest – Others (Bank/PO) | 194A | 1021 | 393(1)(5)(ii) | 1021 | 10% | 50,000 |
| Interest – Other than Bank/PO | 194A | 1022 | 393(1)(5)(iii) | 1022 | 10% | 10,000 |
| Contractors (Ind/HUF) | 194C | 1023 | 393(1)(6)(i) | 1023 | 1% | 30,000 / 1,00,000 |
| Contractors (Others) | 194C | 1024 | 393(1)(6)(i) | 1024 | 2% | 30,000 / 1,00,000 |
| Insurance Commission | 194D | 1005 | 393(1)(1)(i) | 1005 | 2% | 20,000 |
| Commission / Brokerage | 194H | 1006 | 393(1)(1)(ii) | 1006 | 2% | 20,000 |
| Rent – Plant & Machinery | 194I(a) | 1008 | 393(1)(2)(ii) | 1008 | 2% | 50,000 / month |
| Rent – Land / Building | 194I(b) | 1009 | 393(1)(2)(ii) | 1009 | 10% | 50,000 / month |
| Property Purchase | 194IA | 1010 | 393(1)(3)(i) | 1010 | 1% | 50,00,000 |
| Rent by Ind/HUF | 194IB | 1007 | 393(1)(2)(i) | 1007 | 2% | 50,000 / month |
| Technical Fees / Royalty | 194J(a) | 1026 | 393(1)(6)(iii) | 1026 | 2% | 50,000 |
| Professional Fees | 194J(b) | 1027 | 393(1)(6)(iii) | 1027 | 10% | 50,000 |
| Director Fees | 194J(b) | 1028 | 393(1)(6)(iii) | 1028 | 10% | No Limit |
| Mutual Fund Income | 194K | 1013 | 393(1)(4)(i) | 1013 | 10% | 10,000 |
| Property Compensation | 194LA | 1012 | 393(1)(3)(iii) | 1012 | 10% | 5,00,000 |
| Cash Withdrawal | 194N | 1064/1065 | 393(3)(5) | 1064/1065 | 2% | 1 Crore & above |
| Partner Payment | 194T | 1067 | 393(3)(7) | 1067 | 10% | 20,000 |
