Insights
Statutory compliance calendar
Recurring due dates under the Income-tax Act, GST law, Companies Act and payroll statutes. Pick a month, filter by category, and download the dates to your calendar.
No due dates in this category for the selected month.
Dates are the statutory defaults. The government extends deadlines from time to time by notification; where a due date falls on a holiday the portal usually accepts filing on the next working day, but check before relying on it.
Reference
Full list of recurring due dates
The same rules the calendar above uses, in one table.
| Due | Filing or payment | Category | Applies to |
|---|---|---|---|
| 7th of every month (30th April) | Deposit TDS / TCS for the previous month Tax deducted or collected during the previous month. Tax deducted in March is payable by 30 April. |
TDS / TCS | All deductors and collectors |
| 11th of every month | GSTR-1 for the previous month Statement of outward supplies for monthly filers. QRMP filers may upload invoices through IFF by the 13th. |
GST | Regular taxpayers filing monthly |
| 13th January, 13th April, 13th July, 13th October | GSTR-1 for the previous quarter (QRMP) Quarterly statement of outward supplies for taxpayers under the QRMP scheme. |
GST | QRMP filers |
| 15th of every month | PF and ESI contributions for the previous month Electronic challan-cum-return on the EPFO unified portal and ESIC contribution for covered establishments. |
Payroll & Labour | Employers covered under EPF and ESI |
| 18th January, 18th April, 18th July, 18th October | CMP-08 for the previous quarter Quarterly statement-cum-challan for composition taxpayers. |
GST | Composition dealers |
| 20th of every month | GSTR-3B and GST payment for the previous month Summary return with tax payment for monthly filers. |
GST | Regular taxpayers filing monthly |
| 20th of every month | Karnataka profession tax return and payment Monthly return in Form 5A with payment of profession tax deducted from employees' salaries. |
Payroll & Labour | Employers registered in Karnataka |
| 22nd January, 22nd April, 22nd July, 22nd October | GSTR-3B for the previous quarter (QRMP) Quarterly summary return for QRMP filers in Karnataka and other category-1 states. Category-2 states file by the 24th. |
GST | QRMP filers |
| 25th February, 25th March, 25th May, 25th June, 25th August, 25th September, 25th November, 25th December | PMT-06 monthly GST payment (QRMP) Tax payment for the first and second months of the quarter by QRMP filers. |
GST | QRMP filers |
| 15th June, 15th September, 15th December, 15th March | Advance-tax instalment Cumulative 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. Presumptive-scheme taxpayers pay in full by 15 March. |
Income Tax | Taxpayers with liability of ₹10,000 or more after TDS |
| 31st July, 31st October, 31st January, 31st May | Quarterly TDS statements (Forms 24Q, 26Q, 27Q) Q1 by 31 July, Q2 by 31 October, Q3 by 31 January and Q4 by 31 May. |
TDS / TCS | All deductors |
| 15th July, 15th October, 15th January, 15th May | Quarterly TCS statement (Form 27EQ) Q1 by 15 July, Q2 by 15 October, Q3 by 15 January and Q4 by 15 May. |
TDS / TCS | Tax collectors |
| 15th August, 15th November, 15th February, 15th June | Issue Form 16A (and Form 16 in June) TDS certificates within 15 days of the statement due date. Form 16 for salaries is due by 15 June. |
TDS / TCS | All deductors |
| 30th May | LLP annual return (Form 11) Annual return of every LLP for the financial year ended 31 March. |
Companies / LLP | All LLPs |
| 31st May | Statement of Financial Transactions (Form 61A) Annual reporting of specified high-value transactions by banks, registrars, companies issuing shares and others. |
Income Tax | Specified reporting entities |
| 30th June | Form DPT-3 (deposits and loans) Annual return of deposits and of money received that is not treated as a deposit, as at 31 March. |
Companies / LLP | All companies other than government companies |
| 30th June | GSTR-4 annual return (composition) Annual return for composition taxpayers for the previous financial year. |
GST | Composition dealers |
| 31st July | Income-tax return: non-audit cases Individuals, HUFs, firms and other taxpayers whose accounts are not required to be audited. |
Income Tax | Non-audit taxpayers |
| 30th September | Tax audit report (Forms 3CA/3CB and 3CD) Audit report for businesses and professions crossing the tax-audit thresholds. |
Income Tax | Tax-audit cases |
| 30th September | DIR-3 KYC for directors Annual KYC of every person holding a Director Identification Number. |
Companies / LLP | All DIN holders |
| 30th September | Last date for the Annual General Meeting AGM within six months of the financial year end for companies with a 31 March year end. |
Companies / LLP | All companies except OPCs |
| 31st October | Income-tax return: audit cases and companies Return for companies and other taxpayers whose accounts are audited. Form 3CEB for transfer-pricing cases is also due today. |
Income Tax | Companies and audited taxpayers |
| 30th October | Form AOC-4 financial statements Within 30 days of the AGM; 30 October where the AGM is held on 30 September. Form 8 for LLPs is also due today. |
Companies / LLP | All companies and LLPs |
| 30th April, 31st October | MSME Form 1 half-yearly return Outstanding dues to micro and small enterprises beyond 45 days, for the half-years ending 31 March and 30 September. |
Companies / LLP | Companies with overdue MSME payables |
| 30th November | Income-tax return: transfer-pricing cases Return for taxpayers with international or specified domestic transactions. |
Income Tax | Transfer-pricing cases |
| 29th November | Form MGT-7 / MGT-7A annual return Within 60 days of the AGM; 29 November where the AGM is held on 30 September. |
Companies / LLP | All companies |
| 31st December | GSTR-9 annual return and GSTR-9C Annual return for turnover above ₹2 crore and self-certified reconciliation statement for turnover above ₹5 crore. |
GST | Regular taxpayers |
| 31st December | Belated or revised income-tax return Last date to file a belated return or revise a filed return for the previous tax year. |
Income Tax | All taxpayers |
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