Indian Statutory Due Dates

Tax & Regulatory Compliance Calendar

Track mandatory statutory deadlines across Goods & Services Tax (GST), Direct Tax (TDS/ITR/Advance Tax), Ministry of Corporate Affairs (MCA/ROC), and Labour Laws.

Frequency:

Showing 21 Statutory Due Dates

Updated for FY 2024-25 & FY 2025-26

Due: 7th of every monthIncome Tax (TDS)Monthly

Critical Statutory Deadline

TDS / TCS Monthly Tax Deposit

Statutory deadline to deposit all tax deducted at source during the preceding calendar month to the central government account.

Form / Challan:Challan ITNS 281

Governing Section & Act:Income Tax Act, 1961 — Section 200(1) / Rule 30

Applicable Entity:All corporate and non-corporate entities deducting TDS under Chapter XVII-B

Statutory Late Penalties:Interest @ 1.5% per month or part of month under Section 201(1A) from deduction date

Due: 11th of every monthGoods & Services TaxMonthly

Critical Statutory Deadline

GSTR-1 Monthly Outward Supplies

Statement of outward supplies of goods or services containing invoice-wise details, debit/credit notes, and B2B/B2C summaries.

Form / Challan:Form GSTR-1

Governing Section & Act:CGST Act, 2017 — Section 37 / Rule 59

Applicable Entity:Regular taxpayers with turnover > ₹5 Crore or businesses not opting for QRMP scheme

Statutory Late Penalties:Late fee of ₹50/day (₹20/day for Nil return) up to maximum ₹10,000 per return

Due: 13th of month following M1/M2 of quarterGoods & Services TaxMonthly

Regular Due Date

Invoice Furnishing Facility (IFF) for QRMP

Optional facility allowing quarterly filers to upload B2B outward invoices up to ₹50 Lakhs per month to reflect in buyer GSTR-2B.

Form / Challan:IFF (Invoice Furnishing Facility)

Governing Section & Act:CGST Rules, 2017 — Rule 59(2)

Applicable Entity:Quarterly filers opting for QRMP scheme to pass B2B input tax credit to buyers

Statutory Late Penalties:Inability for buyer to claim ITC in GSTR-2B for the corresponding month

Due: 15th of every monthLabour Laws / PayrollMonthly

Critical Statutory Deadline

EPF & ESIC Monthly Contribution Deposit

Mandatory electronic remittance of employee and employer statutory PF (12%) and ESI (0.75% + 3.25%) wage deductions.

Form / Challan:ECR (Electronic Challan cum Return)

Governing Section & Act:EPF & MP Act, 1952 / ESI Act, 1948

Applicable Entity:Establishments with 20+ employees (EPF) and 10+ employees with wages up to ₹21,000 (ESIC)

Statutory Late Penalties:Damages from 5% to 25% p.a. under Sec 14B + penal interest @ 12% p.a. under Sec 7Q

Due: 20th of every monthGoods & Services TaxMonthly

Critical Statutory Deadline

GSTR-3B Monthly Summary Return & Tax Payment

Self-assessed monthly summary return declaring outward taxable supplies, eligible input tax credit (ITC), and discharging net tax liability.

Form / Challan:Form GSTR-3B

Governing Section & Act:CGST Act, 2017 — Section 39 / Rule 61

Applicable Entity:All regular registered GST taxpayers with turnover > ₹5 Crore and monthly filers

Statutory Late Penalties:Late fee ₹50/day (₹20 for Nil) + 18% p.a. interest on net cash tax liability under Sec 50

Due: 20th / 21st of every monthState Statutory TaxMonthly

Regular Due Date

Professional Tax (PT) Monthly Return & Remittance

Remittance of professional tax deducted from employee salaries based on state government salary slab thresholds.

Form / Challan:Form 5 / Form 5A

Governing Section & Act:State Professional Tax Acts (e.g. KPT Act, 1976 / APPT Act, 1987)

Applicable Entity:Employers in Karnataka, Andhra Pradesh, Maharashtra, and other PT-enacted states

Statutory Late Penalties:Penalty up to 250/month + interest @ 1.25% - 2% per month on unpaid tax

Due: 15th JuneIncome TaxQuarterly

Critical Statutory Deadline

Advance Tax — 1st Installment (15%)

Payment of minimum 15% of estimated net annual tax liability for the ongoing financial year.

Form / Challan:Challan ITNS 280 (Code 100)

Governing Section & Act:Income Tax Act, 1961 — Section 208 & 211(1)(a)

Applicable Entity:All individuals, corporate taxpayers, and firms whose estimated annual tax liability exceeds ₹10,000

Statutory Late Penalties:Simple interest @ 1% per month under Section 234C on shortfall from 15%

Due: 31st JulyIncome Tax (TDS)Quarterly

Critical Statutory Deadline

Quarterly TDS Return Filing — Q1 (April - June)

Quarterly statement containing PAN-wise details of all tax deducted, rate applied, and challan mapping for the first financial quarter.

Form / Challan:Form 24Q / 26Q / 27Q

Governing Section & Act:Income Tax Act, 1961 — Section 200(3) / Rule 31A

Applicable Entity:All deductors of TDS (Salary: Form 24Q, Non-Salary: Form 26Q, Non-Resident: Form 27Q)

Statutory Late Penalties:Mandatory late filing fee of ₹200/day under Section 234E + penalty up to ₹1,00,000 under Sec 271H

Due: 15th SeptemberIncome TaxQuarterly

Critical Statutory Deadline

Advance Tax — 2nd Installment (45% Cumulative)

Cumulative payment of 45% of estimated annual tax liability for the second quarter.

Form / Challan:Challan ITNS 280 (Code 100)

Governing Section & Act:Income Tax Act, 1961 — Section 211(1)(b)

Applicable Entity:All taxpayers with estimated annual tax liability of ₹10,000 or more

Statutory Late Penalties:Interest @ 1% per month under Section 234C on shortfall from 45%

Due: 31st OctoberIncome Tax (TDS)Quarterly

Critical Statutory Deadline

Quarterly TDS Return Filing — Q2 (July - Sept)

Quarterly return detailing tax deductions for the second quarter to update payee Form 26AS & AIS.

Form / Challan:Form 24Q / 26Q / 27Q

Governing Section & Act:Income Tax Act, 1961 — Section 200(3)

Applicable Entity:All deductors of TDS on salaries, contractors, rent, and professional fees

Statutory Late Penalties:Fee ₹200/day under Sec 234E until return is filed

Due: 15th DecemberIncome TaxQuarterly

Critical Statutory Deadline

Advance Tax — 3rd Installment (75% Cumulative)

Cumulative payment of 75% of estimated net annual income tax.

Form / Challan:Challan ITNS 280 (Code 100)

Governing Section & Act:Income Tax Act, 1961 — Section 211(1)(c)

Applicable Entity:All individuals and corporate entities liable to advance tax

Statutory Late Penalties:Interest @ 1% per month under Section 234C on shortfall from 75%

Due: 31st JanuaryIncome Tax (TDS)Quarterly

Critical Statutory Deadline

Quarterly TDS Return Filing — Q3 (Oct - Dec)

Quarterly TDS statement for deductions made between October and December.

Form / Challan:Form 24Q / 26Q / 27Q

Governing Section & Act:Income Tax Act, 1961 — Section 200(3)

Applicable Entity:All statutory TDS deductors

Statutory Late Penalties:Fee ₹200/day under Sec 234E

Due: 15th MarchIncome TaxQuarterly

Critical Statutory Deadline

Advance Tax — 4th Installment (100% Final)

Final installment discharging 100% of estimated annual tax liability before financial year-end.

Form / Challan:Challan ITNS 280 (Code 100)

Governing Section & Act:Income Tax Act, 1961 — Section 211(1)(d)

Applicable Entity:All taxpayers including businesses opting for Section 44AD / 44ADA presumptive taxation (100% due on 15 March)

Statutory Late Penalties:Interest @ 1% per month under Section 234B (shortfall > 10%) and Section 234C

Due: 31st MayIncome Tax (TDS)Quarterly

Critical Statutory Deadline

Quarterly TDS Return Filing — Q4 (Jan - March)

Final quarter TDS return enabling generation of annual Form 16 for employees and Form 16A for vendors.

Form / Challan:Form 24Q / 26Q / 27Q

Governing Section & Act:Income Tax Act, 1961 — Section 200(3)

Applicable Entity:All statutory TDS deductors

Statutory Late Penalties:Fee ₹200/day under Sec 234E + delay in Form 16 / 16A generation

Due: 31st JulyIncome TaxAnnual

Critical Statutory Deadline

Income Tax Return (ITR) — Non-Audit Assessees

Annual statutory tax return for individuals and businesses not subjected to statutory tax audit.

Form / Challan:ITR-1 (Sahaj), ITR-2, ITR-3, ITR-4 (Sugam)

Governing Section & Act:Income Tax Act, 1961 — Section 139(1)

Applicable Entity:Salaried individuals, HUFs, and non-audit partnership firms / sole proprietors

Statutory Late Penalties:Late filing fee up to ₹5,000 under Section 234F + 1% interest/month under Sec 234A + loss of carry-forward benefits

Due: 30th SeptemberIncome Tax & AuditAnnual

Critical Statutory Deadline

Tax Audit Report (Form 3CA / 3CB - 3CD) Filing

Statutory audit of financial books by an independent practicing Chartered Accountant with Form 3CD particulars.

Form / Challan:Form 3CA/3CB and Form 3CD

Governing Section & Act:Income Tax Act, 1961 — Section 44AB

Applicable Entity:Businesses with turnover > ₹1 Crore (₹10 Cr if cash transactions < 5%) and professionals with receipts > ₹50 Lakhs (₹75L if cash < 5%)

Statutory Late Penalties:Penalty of 0.5% of total turnover or ₹1,50,000 (whichever is lower) under Section 271B

Due: 30th SeptemberMCA & ROC GovernanceAnnual

Critical Statutory Deadline

DIN KYC Annual Compliance (DIR-3 KYC)

Annual identity and address re-verification of all company directors registered on the MCA portal.

Form / Challan:DIR-3 KYC Web / e-Form DIR-3 KYC

Governing Section & Act:Companies (Appointment and Qualification of Directors) Rules, 2014 — Rule 12A

Applicable Entity:All individuals holding a Director Identification Number (DIN) approved on or before 31st March

Statutory Late Penalties:Deactivation of DIN mark + mandatory late filing penalty of ₹5,000 per director

Due: 31st OctoberIncome TaxAnnual

Critical Statutory Deadline

Income Tax Return (ITR) — Audit Cases & Companies

Annual corporate and audited business tax return submission along with financial disclosures.

Form / Challan:ITR-5 (Firms/LLPs), ITR-6 (Companies)

Governing Section & Act:Income Tax Act, 1961 — Section 139(1)

Applicable Entity:All Private Limited Companies, Public Companies, and businesses/partnerships liable to Tax Audit under Section 44AB

Statutory Late Penalties:Late fee ₹5,000 under Sec 234F + 1% interest/month under Sec 234A

Due: 30 days from AGM (Typically 30th October)MCA & ROC GovernanceAnnual

Critical Statutory Deadline

ROC Filing of Audited Financial Statements (AOC-4)

Submission of Balance Sheet, Profit & Loss Account, Directors Report, and Auditor Report to the Registrar of Companies (ROC).

Form / Challan:Form AOC-4 / AOC-4 XBRL

Governing Section & Act:Companies Act, 2013 — Section 137 / Rule 12

Applicable Entity:All registered Private Limited, Public, Section 8, and OPC companies

Statutory Late Penalties:Late fee ₹100 per day without upper ceiling on company + directors penalty under Sec 450

Due: 60 days from AGM (Typically 29th November)MCA & ROC GovernanceAnnual

Critical Statutory Deadline

ROC Filing of Annual Return (MGT-7 / MGT-7A)

Comprehensive statement of shareholding structure, directorship changes, board meetings, and statutory disclosures.

Form / Challan:Form MGT-7 / MGT-7A

Governing Section & Act:Companies Act, 2013 — Section 92 / Rule 11

Applicable Entity:All registered companies (MGT-7 for standard companies, MGT-7A for OPC & Small Companies)

Statutory Late Penalties:Late fee ₹100 per day without ceiling + risk of strike-off & disqualification of directors

Due: 31st DecemberGoods & Services TaxAnnual

Critical Statutory Deadline

GST Annual Return & Reconciliation (GSTR-9 & 9C)

Consolidated annual reconciliation of all monthly returns, eligible ITC, tax paid, and book adjustments.

Form / Challan:Form GSTR-9 & GSTR-9C

Governing Section & Act:CGST Act, 2017 — Section 44 / Rule 80

Applicable Entity:All regular taxpayers (GSTR-9 mandatory for turnover > ₹2 Crore; GSTR-9C reconciliation for turnover > ₹5 Crore)

Statutory Late Penalties:Late fee of ₹200/day (₹100 CGST + ₹100 SGST) capped at 0.5% of turnover in state

Free Compliance Alerts

Subscribe for Due Date Reminders

Receive automated 7-day, 3-day & 1-day WhatsApp and email reminders for your selected business obligations. Zero spam.

Want Zero Compliance Stress?

Let Thabrez Tax Consulting handle your monthly GST, TDS, and ROC filings with guaranteed on-time statutory filing.

Hire Retainer CA Team →