Compliance calendar

Every date that costs you if you miss it.

The 20 statutory obligations an Indian business is measured against — GST, TDS, PF and ESI, advance tax, the income tax return and the ROC filings. Each one says who it actually applies to, because most of them will not apply to you.

Free health check Get warned before each one

Every month

TDS / TCS deposit

Tax deducted last month must be paid

Applies if you deducted TDS or collected TCS last month

7th of every month

GSTR-7 / GSTR-8

TDS/TCS under GST

Applies if you are required to deduct or collect tax under GST

10th of every month

GSTR-1

Outward supplies for last month

Applies if you file GST monthly

11th of every month

GSTR-6 / IFF

Input service distributor return, or QRMP invoice upload

Applies if you are an ISD, or file under QRMP

13th of every month

PF & ESI

Provident fund and ESI contributions

Applies if you have employees covered by EPF or ESI

15th of every month

GSTR-3B

Summary return and the GST payment itself

Applies if you file GST monthly

20th of every month

PMT-06

GST payment for the quarter's first two months

Applies if you file under QRMP

25th of every month

Once or four times a year

TDS return (Q3)

24Q / 26Q for October–December

Applies if you deduct TDS

31 January

Advance tax — final instalment

100% of the year's liability

Applies if your annual tax liability will exceed ₹10,000

15 March

TDS return (Q4)

24Q / 26Q for January–March

Applies if you deduct TDS

31 May

Advance tax — 1st instalment

15% of the year's estimated liability

Applies if your annual tax liability will exceed ₹10,000

15 June

Income Tax Return

Non-audit cases

Applies if your accounts are not subject to audit

31 July

TDS return (Q1)

24Q / 26Q for April–June

Applies if you deduct TDS

31 July

Advance tax — 2nd instalment

45% cumulative, less what you have paid

Applies if your annual tax liability will exceed ₹10,000

15 September

Tax audit report (44AB)

Form 3CA/3CB with 3CD, signed and uploaded by your auditor — due a month before the return, not with it

Applies if your turnover crosses the 44AB audit threshold

30 September

AOC-4 (ROC)

Annual financial statements, within 30 days of the AGM

Applies if you are a company registered with the MCA

30 October

ITR with tax audit

The return itself, in audit cases — a month after the audit report

Applies if your turnover crosses the 44AB audit threshold

31 October

TDS return (Q2)

24Q / 26Q for July–September

Applies if you deduct TDS

31 October

MGT-7 (ROC)

Annual return, within 60 days of the AGM

Applies if you are a company registered with the MCA

29 November

Advance tax — 3rd instalment

75% cumulative, less what you have paid

Applies if your annual tax liability will exceed ₹10,000

Due date guides

TDS and TCS deposit due date

7th of every month

TDS return due dates (24Q / 26Q)

31 July · 31 October · 31 January · 31 May

PF and ESI due date

15th of every month

Advance tax due dates

15 June · 15 September · 15 December · 15 March

ITR filing last date

31 July

Tax audit due date — the report and the return are a month apart

30 September · 31 October

PMT-06 due date under QRMP

25th of every month

GSTR-6 and IFF due date

13th of every month

GSTR-7 and GSTR-8 due date

10th of every month

A calendar does not chase you.

Cortex watches these dates against your own numbers — the receivables that fund the payment, the suppliers past the MSME 45-day mark, the cash that has to be there on the day — and emails you before it costs you.

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General information, not tax advice. Dates are extended from time to time — confirm against the official portal.