Knowledge Bank · Compliance

The statutory due-date calendar.

A curated, partner-maintained calendar of every recurring and annual filing that touches a private Indian business — across Income-Tax, GST, TDS, PF/ESI, ROC and labour law.

Showing 26 of 26 entries · FY 2025-26
TDS
07 of every month
Challan 281

Deposit of TDS/TCS deducted in previous month.

Applies to: All deductors
GST
10 of every month
GSTR-7 / GSTR-8

TDS return under GST & TCS return by e-commerce operators.

Applies to: Govt. deductors, ECOs
GST
11 of every month
GSTR-1

Outward supplies return — monthly filers.

Applies to: Turnover > ₹5 Cr or opted monthly
GST
13 of every month
GSTR-1 (IFF) / GSTR-6

Quarterly QRMP IFF & ISD return.

Applies to: QRMP taxpayers, ISD
PF / ESI
15 of every month
ECR

PF & ESI contribution deposit for prior month wages.

Applies to: All covered employers
GST
20 of every month
GSTR-3B

Summary return & tax payment — monthly filers.

Applies to: Turnover > ₹5 Cr or monthly
GST
22 / 24 of every month
GSTR-3B (QRMP)

Quarterly 3B — staggered by state group.

Applies to: QRMP taxpayers
TDS
30 of every month
Form 26QB / 26QC / 26QD

TDS on property, rent and contractual payments (individuals).

Applies to: Buyers, tenants
Income Tax
15 Jun 2025
Advance Tax — Q1

First instalment — 15% of estimated tax liability for FY 25-26.

Applies to: All advance-tax payers
TDS
15 Jul 2025
Form 24Q / 26Q

TDS return for Q1 FY 25-26.

Applies to: All deductors
Income Tax
31 Jul 2025
ITR (non-audit)

Return of income for FY 24-25 — individuals & HUFs not liable to audit.

Applies to: Non-audit assessees
Income Tax
15 Sep 2025
Advance Tax — Q2

Cumulative 45% of estimated tax liability for FY 25-26.

Applies to: All advance-tax payers
Income Tax
30 Sep 2025
Tax Audit Report (3CA/3CB-3CD)

Filing of tax audit report for FY 24-25.

Applies to: Assessees liable to s.44AB audit
ROC / MCA
30 Sep 2025
DIR-3 KYC

Annual director KYC.

Applies to: Every DIN holder as on 31 Mar
ROC / MCA
14 Oct 2025
ADT-1

Intimation of auditor appointment (post-AGM).

Applies to: Companies holding AGM
ROC / MCA
29 Oct 2025
AOC-4

Financial statements with ROC.

Applies to: All companies (post-AGM)
Income Tax
31 Oct 2025
ITR (audit cases)

Return of income for audit cases FY 24-25.

Applies to: Companies & assessees under audit
TDS
31 Oct 2025
Form 24Q / 26Q

TDS return for Q2 FY 25-26.

Applies to: All deductors
ROC / MCA
30 Nov 2025
MGT-7 / 7A

Annual return filing.

Applies to: Companies / OPCs & small co.
Income Tax
30 Nov 2025
ITR (TP cases)

Return for assessees with Form 3CEB.

Applies to: Transfer pricing assessees
Income Tax
15 Dec 2025
Advance Tax — Q3

Cumulative 75% of estimated tax liability.

Applies to: All advance-tax payers
Income Tax
31 Dec 2025
Belated / Revised ITR

Belated & revised returns for FY 24-25.

Applies to: All assessees
GST
31 Dec 2025
GSTR-9 / 9C

Annual return & reconciliation for FY 24-25.

Applies to: Turnover > ₹2 Cr / 5 Cr
TDS
15 Jan 2026
Form 24Q / 26Q

TDS return for Q3 FY 25-26.

Applies to: All deductors
Income Tax
15 Mar 2026
Advance Tax — Q4

100% of estimated tax liability for FY 25-26.

Applies to: All advance-tax payers
Income Tax
31 Mar 2026
Updated Return (ITR-U)

Last date for updated returns of earlier years.

Applies to: All assessees
A note from the partners

Dates above are compiled from CBDT, CBIC and MCA notifications and are revised after each amendment. Where a date falls on a holiday, the next working day applies. This calendar is a reference — not a substitute for engagement-specific advice.

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