Resources
Due dates and official links.
Compliance calendar
Statutory due dates for the current financial year, by month. Dates change by notification and circular; this calendar is updated as they do.
Monthly
| Date | Compliance | Form | Applies to |
|---|---|---|---|
| 7th | TDS and TCS deposit for the previous month | Challan ITNS-281 | Every deductor |
| 11th | GSTR-1 — outward supplies for the previous month | GSTR-1 | Monthly filers |
| 13th | Invoice furnishing facility, and GSTR-6 for input service distributors | IFF / GSTR-6 | QRMP filers, ISDs |
| 15th | Provident fund and ESI contribution for the previous month | ECR | Employers registered under EPF or ESI |
| 20th | GSTR-3B — summary return and payment | GSTR-3B | Monthly filers |
| 25th | Monthly payment under the QRMP scheme | PMT-06 | QRMP filers |
Quarterly
| Date | Compliance | Form | Applies to |
|---|---|---|---|
| 15 Jun | First instalment of advance tax — 15% of the estimated liability | Challan | Taxpayers liable to advance tax |
| 15 Jul | TCS return for the quarter ended 30 June | 27EQ | Every collector |
| 31 Jul | TDS return for the quarter ended 30 June | 138 / 140 (was 24Q / 26Q) | Every deductor |
| 15 Sep | Second instalment of advance tax — cumulatively 45% | Challan | Taxpayers liable to advance tax |
| 15 Oct | TCS return for the quarter ended 30 September | 27EQ | Every collector |
| 31 Oct | TDS return for the quarter ended 30 September | 138 / 140 (was 24Q / 26Q) | Every deductor |
| 15 Dec | Third instalment of advance tax — cumulatively 75% | Challan | Taxpayers liable to advance tax |
| 15 Jan | TCS return for the quarter ended 31 December | 27EQ | Every collector |
| 31 Jan | TDS return for the quarter ended 31 December | 138 / 140 (was 24Q / 26Q) | Every deductor |
| 15 Mar | Fourth instalment of advance tax — the full estimated liability | Challan | Taxpayers liable to advance tax |
| 15 May | TCS return for the quarter ended 31 March | 27EQ | Every collector |
| 31 May | TDS return for the quarter ended 31 March | 138 / 140 (was 24Q / 26Q) | Every deductor |
Annual
| Date | Compliance | Form | Applies to |
|---|---|---|---|
| 15 Jun | Salary deduction certificate to employees for the previous year | Form 130 (was Form 16) | Employers |
| 30 Jun | Statement of donations received | As prescribed | Trusts with donation approval |
| 30 Jun | Return of deposits | DPT-3 | Companies |
| 31 Jul | Return of income where no audit is required | ITR | Individuals and non-audit cases |
| 30 Sep | Tax audit report — single consolidated form under the 2025 Act | Form 26 | Taxpayers to whom section 63 applies |
| 30 Sep | Director KYC | DIR-3 KYC | Every person holding a DIN |
| 30 Sep | Annual return on foreign liabilities and assets | FLA | Entities with FDI or overseas investment |
| 31 Oct | Accountant's report on international transactions | As prescribed | Taxpayers with an international transaction |
| 31 Oct | Return of income for audit cases | ITR | Audited taxpayers |
| 30 Nov | Return of income for transfer pricing cases | ITR | Transfer pricing cases |
| 31 Dec | Annual return and reconciliation for the previous financial year | GSTR-9 / 9C | Registered persons above the turnover threshold |
| 31 Dec | Belated or revised return of income | ITR | Any taxpayer who missed the original date |
| 30 days from AGM | Financial statements filed with the Registrar | AOC-4 | Companies |
| 60 days from AGM | Annual return filed with the Registrar | MGT-7 | Companies |