Compliance Due-Date Calendar

GSTR-1 (monthly filers)

Details of outward supplies (sales) for the month.

11th of the following month

GSTR-1 / IFF (QRMP quarterly filers)

Quarterly outward supply details for taxpayers on the QRMP scheme.

13th of the month after the quarter (optional IFF monthly upload for the first two months)

GSTR-3B (monthly filers)

Summary return where output tax is netted against input tax credit and paid.

20th of the following month

GSTR-3B (QRMP quarterly filers)

Quarterly summary return for taxpayers on the QRMP scheme. Confirm which group your state falls under.

22nd or 24th of the month after the quarter, depending on state group

CMP-08

Statement-cum-challan for composition scheme taxpayers.

18th of the month after the quarter

GSTR-4

Annual return for composition scheme taxpayers.

30 June, after the financial year ends

GSTR-9 (and GSTR-9C above the reconciliation threshold)

Annual return for regular taxpayers above the prescribed turnover threshold; GSTR-9C reconciliation applies above a higher threshold.

31 December, after the financial year ends

TDS payment

Depositing tax deducted at source with the government. March is the one exception to the usual 7th-of-next-month rule.

7th of the following month (30 April for TDS deducted in March)

Form 26QB (TDS on property purchase, Section 194-IA)

Combined challan-cum-statement for TDS on purchase of immovable property above the threshold.

Within 30 days from the end of the month of deduction

TDS returns (Form 24Q, 26Q, 27Q)

Quarterly statements of TDS deducted, by category of payment (salary, non-salary resident, non-resident).

31 July (Q1), 31 October (Q2), 31 January (Q3), 31 May (Q4)

Form 16 issuance

Annual TDS certificate employers issue to employees, covering the full year's salary and TDS.

15 June, after the financial year ends

Advance tax installments

Installments of estimated annual tax liability, required once total tax due for the year exceeds ₹10,000.

15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%), cumulative

ITR filing, non-audit individuals and HUFs

The statutory default deadline. CBDT extends this in practice in many years, so treat it as the date to plan around, not assume will move.

31 July, after the financial year ends

Tax audit report (Form 3CA/3CB-3CD)

Due one month before the audit-case ITR deadline, for businesses and professionals crossing the tax audit threshold.

30 September, after the financial year ends

ITR filing, audit cases

For taxpayers whose accounts require a tax audit under Section 44AB.

31 October, after the financial year ends

ITR filing, transfer pricing cases (Form 3CEB applicable)

For taxpayers with international or specified domestic transactions requiring a transfer pricing report.

30 November, after the financial year ends

Belated or revised return

The window to file a return you missed, or correct one you already filed.

31 December of the assessment year, unless assessment is completed earlier

Annual General Meeting (AGM)

By 30 September for most companies with a 31 March year end.

Within 6 months of financial year end (9 months for a company's first AGM)

AOC-4

Filing of the company's financial statements with the ROC.

Within 30 days of the AGM

MGT-7 / MGT-7A

Annual return filing with the ROC. MGT-7A is the simplified version for small companies and OPCs.

Within 60 days of the AGM

DIR-3 KYC

Annual KYC every individual holding a DIN must complete to keep it active.

30 September every year

DPT-3

Annual return of deposits and other specified receipts that aren't deposits.

30 June every year