Compliance calendar.
The recurring deadlines that govern most businesses, in one view. Dates are extended by notification from time to time, and clients on our compliance retainer are reminded before each one.
| Date | Compliance | Applies to |
|---|---|---|
| 7th | Deposit of TDS and TCS deducted in the previous month | All deductors |
| 11th | GSTR-1 — outward supplies for the previous month | Monthly filers |
| 13th | IFF under QRMP, and GSTR-6 by input service distributors | QRMP filers, ISD |
| 15th | Provident fund and ESI contribution | Employers |
| 20th | GSTR-3B — summary return and tax payment | Monthly filers |
| 25th | PMT-06 — tax payment under QRMP | QRMP filers |
| Date | Compliance |
|---|---|
| 15 Jun | Advance tax — first instalment, 15% |
| 15 Jul | TDS returns for the quarter ended March |
| 15 Sep | Advance tax — second instalment, cumulative 45% |
| 15 Oct | TDS returns for the quarter ended June |
| 15 Dec | Advance tax — third instalment, cumulative 75% |
| 15 Jan | TDS returns for the quarter ended September |
| 15 Mar | Advance tax — final instalment, 100% |
| 15 May | TDS returns for the quarter ended December |
| Date | Compliance |
|---|---|
| 15 Jun | Form 16 to be issued to employees |
| 31 Jul | ITR — taxpayers not subject to audit |
| 30 Sep | Tax audit report under section 44AB |
| 31 Oct | ITR — taxpayers subject to audit |
| 30 Nov | ITR — transfer pricing cases |
| 31 Dec | Belated and revised returns |
| 31 Mar | Updated return for earlier years, where permitted |
| Date | Compliance |
|---|---|
| 30 Apr | GSTR-4 — composition taxpayers |
| 31 Dec | GSTR-9 annual return and GSTR-9C reconciliation |
| 30 Nov (following FY) | Last date to claim input credit and amend invoices of the previous year |
| Start of FY | Fresh LUT for exports without payment of tax |
| Start of FY | Opt in or out of the composition scheme and QRMP |
| Date | Compliance |
|---|---|
| 30 May | Form 11 — LLP annual return |
| 30 Sep | Annual general meeting for companies |
| 30 Oct | Form 30 October — LLP statement of accounts (Form 8 by 30 Oct) |
| 29 Oct | Form AOC-4 — filing of financial statements |
| 28 Nov | Form MGT-7 — annual return |
| 30 Sep | DIR-3 KYC for every director |
Dates move. Due dates are frequently extended, and several depend on your turnover, filing frequency and the state you are registered in. Treat this as a planning aid — we confirm each client's applicable dates individually.
Ask for your calendar