Statutory due dates
Compliance Calendar
Recurring statutory due dates under GST, income-tax, TDS/TCS and company law. Use this as a working reference for routine filings.
Please note: Due dates are indicative and based on the general statutory position. The Government frequently revises or extends dates by notification, and dates falling on holidays may shift. Always confirm the applicable date for your specific case before filing. This calendar is for general information and does not constitute professional advice.
| Date | Compliance | Frequency / applies to |
|---|---|---|
| 11th | GSTR-1 — outward supplies | Monthly (turnover > ₹5 cr / monthly opted) |
| 13th | IFF (QRMP) · GSTR-5 · GSTR-6 | Monthly (QRMP / non-resident / ISD) |
| 18th | CMP-08 — statement-cum-challan | Quarterly (composition) |
| 20th | GSTR-3B — summary return | Monthly (turnover > ₹5 cr / monthly opted) |
| 22nd / 24th | GSTR-3B (by State group) | Quarterly (QRMP) |
| 25th | PMT-06 — tax payment under QRMP | Monthly (QRMP) |
| 30 Jun | GSTR-4 — annual return | Annual (composition) |
| 31 Dec | GSTR-9 / 9C — annual return & reconciliation | Annual |
| Date | Compliance | Frequency / period |
|---|---|---|
| 7th | TDS / TCS deposit for previous month (for March, by 30 April) | Monthly |
| 31 Jul | TDS statement — Q1 (24Q / 26Q / 27Q) | Quarterly (Apr–Jun) |
| 31 Oct | TDS statement — Q2 | Quarterly (Jul–Sep) |
| 31 Jan | TDS statement — Q3 | Quarterly (Oct–Dec) |
| 31 May | TDS statement — Q4 | Quarterly (Jan–Mar) |
| 15th | TCS statement (27EQ) — month after each quarter | Quarterly |
| 15 Jun | Form 16 — TDS certificate to employees | Annual |
| Date | Compliance | Frequency / applies to |
|---|---|---|
| 15 Jun | Advance tax — 1st instalment (15%) | Quarterly |
| 15 Sep | Advance tax — 2nd instalment (cum. 45%) | Quarterly |
| 15 Dec | Advance tax — 3rd instalment (cum. 75%) | Quarterly |
| 15 Mar | Advance tax — 4th / final (100%) | Quarterly |
| 31 Jul | Income-tax return — ITR-1 & ITR-2 (non-audit) | Annual |
| 31 Aug | Income-tax return — ITR-3 & ITR-4 (non-audit) | Annual |
| 30 Sep | Tax audit report (Form 3CA/3CB-3CD) | Annual (audit cases) |
| 31 Oct | Income-tax return — audit cases | Annual |
| 30 Nov | Income-tax return — transfer pricing cases | Annual |
| 31 Dec | Belated / revised return | Annual |
| Date | Compliance | Frequency / applies to |
|---|---|---|
| 30 Apr | MSME-1 — half-yearly return (Oct–Mar) | Half-yearly (companies with MSME dues) |
| 30 May | LLP Form 11 — annual return | Annual (all LLPs) |
| 30 Jun | DPT-3 — return of deposits | Annual (companies) |
| 30 Jun | DIR-3 KYC (Web) — once every 3 years (next: 30 Jun 2028) | Triennial (DIN holders) |
| 30 Sep | AGM — for FY ending 31 March | Annual (companies) |
| 31 Oct | MSME-1 — half-yearly return (Apr–Sep); LLP Form 8 | Half-yearly / Annual (LLPs) |
| +30 days of AGM | AOC-4 — financial statements | Annual (companies) |
| +60 days of AGM | MGT-7 / 7A — annual return | Annual (companies) |