Resource
Compliance calendar for companies in India
Due dates for a private limited company with an April–March financial year. Dates shift when a deadline falls on a holiday or is extended by notification, so treat this as a planning tool.
Every month
| Due | Obligation | Law |
|---|---|---|
| 7th | Deposit of tax deducted at source for the previous month (March deductions: by 30 April) | Income-tax |
| 11th | Outward supplies return (GSTR-1) for monthly filers | GST |
| 15th | Provident fund and employee state insurance contributions | Labour codes |
| 20th | Summary return and tax payment (GSTR-3B) for monthly filers; OIDAR return (GSTR-5A) | GST |
| As per state | Professional tax and labour welfare fund | State law |
Month by month
April
- 30 Apr: TDS for March
- 30 Apr: half-yearly return of dues to micro and small enterprises (Oct–Mar), where applicable
May
- 31 May: TDS return for January–March
June
- 15 Jun: first advance tax instalment (15%)
- 15 Jun: annual salary tax certificates to employees
- 30 Jun: return of deposits (DPT-3)
July
- 15 Jul: annual return on foreign liabilities and assets (FLA) to the RBI
- 31 Jul: TDS return for April–June
September
- 15 Sep: second advance tax instalment (45% cumulative)
- 30 Sep: annual general meeting (within six months of year end)
- 30 Sep: director KYC
- 30 Sep: tax audit report, where applicable
- 30 Sep: Annual Activity Certificate for branch, liaison and project offices
October
- Within 15 days of the AGM: auditor appointment filing (ADT-1), where an auditor is appointed
- Within 30 days of the AGM: financial statements (AOC-4)
- 31 Oct: income-tax return where no transfer pricing report is required; accountant's transfer pricing report
- 31 Oct: TDS return for July–September; MSME return (Apr–Sep), where applicable
November
- Within 60 days of the AGM: annual return (MGT-7 / MGT-7A)
- 30 Nov: income-tax return for companies with a transfer pricing report
December
- 15 Dec: third advance tax instalment (75% cumulative)
- 31 Dec: GST annual return and reconciliation statement, where applicable
January
- 31 Jan: TDS return for October–December
March
- 15 Mar: final advance tax instalment (100%)
- 31 Mar: financial year ends; plan year-end closing and audit
February and August have only the monthly items above.
When something happens
- Shares issued to a non-resident
- FC-GPR within 30 days of allotment
- Shares transferred between a resident and a non-resident
- FC-TRS within 60 days
- Director appointed or resigns
- DIR-12 within 30 days
- Registered office changes
- INC-22 within 30 days (within the same city)
- Charge created on company assets
- CHG-1 within 30 days
- Foreign company's particulars change
- FC-2 within 30 days
Want this tracked for your company? Send a query.