Compliance calendar
The recurring filings that keep a business clean.
This is the standing pattern of statutory filings — the rule for each due date, who it applies to, and which team handles it. Extensions and relaxations are notified from time to time, so we confirm the operative date for your case before filing.
Recurring statutory due dates by category
Category
Filing
Due date rule
Applies to
GST
GSTR-1
Statement of outward supplies
Monthly
11th of the following month
Registered persons filing monthly (QRMP filers report quarterly, with monthly invoice furnishing)
Who handles this →GST
GSTR-3B
Summary return and tax payment
Monthly
20th of the following month
Registered persons filing monthly; QRMP filers file quarterly with monthly tax payment
Who handles this →GST
CMP-08
Composition scheme statement
Quarterly
18th of the month following the quarter
Composition taxpayers
Who handles this →GST
GSTR-9 / 9C
Annual return and reconciliation statement
Annual
31 December following the financial year
Registered persons above the notified turnover thresholds
Who handles this →TDS
Challan
Deposit of tax deducted at source
Monthly
7th of the following month (March deductions follow the separate April rule)
Every deductor
Who handles this →TDS
24Q / 26Q / 27Q
Quarterly TDS statement
Quarterly
31st of the month following the quarter (the final quarter follows the separate May rule)
Every deductor, by payment type
Who handles this →TDS
Form 16 / 16A
Issue of TDS certificates
Quarterly
Within the period prescribed after the relevant statement is filed
Every deductor, to deductees
Who handles this →Income Tax
Advance tax
Advance tax instalments
Quarterly
15 June, 15 September, 15 December and 15 March
Taxpayers with estimated liability above the prescribed limit
Who handles this →Income Tax
ITR
Income tax return — non-audit cases
Annual
31 July following the financial year
Individuals and entities not subject to audit
Who handles this →Income Tax
ITR / Audit report
Tax audit report and return — audit cases
Annual
Audit report by 30 September and return by 31 October following the financial year
Taxpayers subject to tax audit
Who handles this →MCA
AOC-4
Filing of financial statements
Annual
Within 30 days of the annual general meeting
Companies
Who handles this →MCA
MGT-7 / 7A
Annual return
Annual
Within 60 days of the annual general meeting
Companies
Who handles this →MCA
Form 11 / Form 8
LLP annual return and statement of accounts
Annual
Form 11 by 30 May and Form 8 by 30 October
Limited liability partnerships
Who handles this →PF
ECR
PF contribution payment and return
Monthly
15th of the following month
Employers covered under EPF
Who handles this →ESIC
Contribution
ESIC contribution payment
Monthly
15th of the following month
Employers covered under ESIC
Who handles this →GST
Outward supply, summary and annual returns.
Income Tax
Advance tax, returns and audit reporting.
TDS
Deposit of tax deducted and quarterly statements.
MCA
Company and LLP filings with the Registrar.
PF
Provident fund contribution and return.
ESIC
Employee state insurance contribution.
Due dates above state the ordinary recurring rule. Thresholds, applicability and dates can be changed or extended by notification, and some filings depend on the scheme you are registered under. This page is general guidance and not a substitute for advice on your facts — see our Disclaimer. Last professionally reviewed on 12 August 2026.
Stop tracking due dates yourself
We maintain the calendar for your entity, remind you ahead of each cycle and file on time — across GST, TDS, income tax, payroll and ROC.