Every statutory due date.
One calendar, with citations.
50 recurring compliance obligations an Indian business actually carries — GST returns, TDS/TCS deposits and statements, advance tax, ROC and LLP filings, EPF/ESI, SEBI LODR and FEMA reporting — each with its due-day pattern, the statutory provision behind it, and what a default costs.
These are the statutory dates. They do not slide to Monday when they land on a Sunday — regulators extend only by ad-hoc notification, so treat the calendar date as binding.
Last reviewed: 2026-08-19
- ✓9 regulators — GST to SEBI to FEMA
- ✓8 monthly cycles, the rest quarterly / annual
- ✓Statutory provision cited on every row
- ✓No auto-shift for Sundays or holidays
- ✓Updated for the Income-tax Act 2025 changeover
Next 30 days
Computed from today's date in your browser. Dates falling on a Sunday are flagged — they still bind unless a notification says otherwise.
| Due | Obligation | Who it applies to | Regulator |
|---|---|---|---|
| Computing the next 30 days… | |||
Statutory dates are encoded as-is; there is no automatic carry-forward when a due date falls on a Sunday or gazetted holiday. Tax portals (GST, e-filing, EPFO, ESIC, MCA V3, FLAIR) accept filings/payments 24x7, so regulators treat the calendar date as binding and grant relief only by ad-hoc notification — e.g., Notification 01/2026-Central Tax moved the March-2026 GSTR-3B from 20 to 21 April 2026, and CBDT moved the AY 2025-26 tax-audit specified date from 30 Sep to 31 Oct 2025. Section 10 of the General Clauses Act 1897 (next-working-day rule) helps for physical filings with offices/courts but should not be relied on for online tax payments. The org's CA/CS should track extension notifications; the calendar should surface the statutory date with reminders ahead of it.
The full catalog
| Obligation | Due | Who it applies to | Statutory basis | Regulator |
|---|---|---|---|---|
GSTR-1 — Outward supplies | 11th monthly | All regular GST-registered taxpayers filing monthly (non-QRMP) | Section 37(1), CGST Act 2017 read with Rule 59(1), CGST Rules 2017; 11th fixed by Notification 83/2020-Central Tax | GST |
GSTR-3B — Summary return | 20th monthly | All regular GST-registered taxpayers (monthly filers) | Section 39(1), CGST Act 2017 read with Rule 61(1), CGST Rules 2017 | GST |
CMP-08 — Composition quarterly statement | 18th of Jan / Apr / Jul / Oct | Composition-scheme taxpayers only | Section 10 read with Section 39(2), CGST Act 2017 and Rule 62(1)(i), CGST Rules 2017 | GST |
GSTR-4 — Composition annual return | 30 Jun yearly | Composition-scheme taxpayers only | Section 39(2), CGST Act 2017 read with Rule 62(1)(ii), CGST Rules 2017 as amended by Notification 12/2024-Central Tax | GST |
GSTR-9 — Annual return | 31 Dec yearly | Regular taxpayers with AATO > ₹2 cr (optional below) | Section 44, CGST Act 2017 read with Rule 80(1), CGST Rules 2017 | GST |
GSTR-9C — Reconciliation statement | 31 Dec yearly | Regular taxpayers with AATO > ₹5 cr | Section 44, CGST Act 2017 read with Rule 80(3), CGST Rules 2017 | GST |
GSTR-7 — TDS return (deductor) | 10th monthly | GST TDS deductors under §51 only | Section 39(3) read with Section 51, CGST Act 2017 and Rule 66(1), CGST Rules 2017 | GST |
GSTR-8 — TCS return (e-commerce) | 10th monthly | E-commerce operators required to collect TCS under §52 | Section 52(4), CGST Act 2017 read with Rule 67(1), CGST Rules 2017 | GST |
ITC-04 — Job-work declaration (Apr-Sep) | 25 Oct yearly | Manufacturers sending goods for job work, AATO > ₹5 cr | Section 143, CGST Act 2017 read with Rule 45(3), CGST Rules 2017 | GST |
ITC-04 — Job-work declaration (Oct-Mar) | 25 Apr yearly | Manufacturers sending goods for job work | Section 143, CGST Act 2017 read with Rule 45(3), CGST Rules 2017 | GST |
TDS / TCS payment | 7th monthly | Every deductor/collector of TDS/TCS | Section 397, Income-tax Act 2025 read with Rule 218, Income-tax Rules 2026 (successor of Rule 30, IT Rules 1962) | Income-tax |
TDS / TCS — Q1 statement | 31 Jul yearly | Every TDS deductor / TCS collector | Section 397(3)(b), Income-tax Act 2025 read with Rules 217/219, Income-tax Rules 2026 (Forms 138/140/143/144) | Income-tax |
TDS / TCS — Q2 statement | 31 Oct yearly | Every TDS deductor / TCS collector | Section 397(3)(b), Income-tax Act 2025 read with Rules 217/219, Income-tax Rules 2026 | Income-tax |
TDS / TCS — Q3 statement | 31 Jan yearly | Every TDS deductor / TCS collector | Section 397(3)(b), Income-tax Act 2025 read with Rules 217/219, Income-tax Rules 2026 | Income-tax |
TDS / TCS — Q4 statement | 31 May yearly | Every TDS deductor / TCS collector | Section 397(3)(b), Income-tax Act 2025 read with Rules 217/219, Income-tax Rules 2026 | Income-tax |
Advance Tax — Q1 (15%) | 15 Jun yearly | Assessees with estimated tax liability ≥ ₹10,000 (senior citizens without business income exempt) | Section 408, Income-tax Act 2025 (instalments; successor of §211, IT Act 1961) | Income-tax |
Advance Tax — Q2 (45%) | 15 Sep yearly | Assessees with estimated tax liability ≥ ₹10,000 | Section 408, Income-tax Act 2025 | Income-tax |
Advance Tax — Q3 (75%) | 15 Dec yearly | Assessees with estimated tax liability ≥ ₹10,000 | Section 408, Income-tax Act 2025 | Income-tax |
Advance Tax — Q4 (100%) | 15 Mar yearly | Assessees with estimated tax liability ≥ ₹10,000; presumptive taxpayers (single instalment) | Section 408, Income-tax Act 2025 | Income-tax |
ITR filing — Individuals / HUFs (no audit) | 31 Jul yearly | Individuals/HUFs not subject to tax audit | Section 263(1), Income-tax Act 2025 (successor of §139(1), IT Act 1961) | Income-tax |
Tax audit report (ex-3CA/3CB + 3CD) | 30 Sep yearly | Businesses/professionals crossing §63 audit thresholds | Section 63, Income-tax Act 2025 (successor of §44AB, IT Act 1961) | Income-tax |
ITR filing — Companies / audit cases | 31 Oct yearly | Companies, partnerships and audit-case assessees | Section 263(1), Income-tax Act 2025 | Income-tax |
Transfer pricing accountant's report (ex-3CEB) | 31 Oct yearly | Assessees with international / specified domestic transactions | Section 172, Income-tax Act 2025 (successor of §92E, IT Act 1961); Form 48, IT Rules 2026 | Income-tax |
ITR filing — TP cases | 30 Nov yearly | Assessees with TP reporting obligations | Section 263(1), Income-tax Act 2025 | Income-tax |
Belated / revised return | 31 Dec yearly | Any assessee who missed or needs to correct a return | Section 263(4)/(5), Income-tax Act 2025 (successors of §139(4)/(5), IT Act 1961) | Income-tax |
Equalisation Levy — Annual statement (Form 1) [DISCONTINUED] Discontinued — levy abolished | 30 Jun yearly | No one (obligation lapsed from FY 2025-26) | Chapter VIII, Finance Act 2016 — levy abolished by Finance (No. 2) Act 2024 and Finance Act 2025; obligation lapsed | Income-tax |
AGM — Annual General Meeting | 30 Sep yearly | Every company other than OPCs | Section 96(1), Companies Act 2013 | MCA / ROC |
AOC-4 — Financial statements filing | 30 Oct yearly | Every company | Section 137(1), Companies Act 2013 read with Rule 12, Companies (Accounts) Rules 2014 | MCA / ROC |
MGT-7 / MGT-7A — Annual return | 29 Nov yearly | Every company (MGT-7A for small companies/OPCs) | Section 92(4), Companies Act 2013 read with Rule 11, Companies (Management & Administration) Rules 2014 | MCA / ROC |
DIR-3 KYC — Director KYC (now triennial) | 30 Jun yearly | Every individual holding a DIN as on 31 March (once per 3-year cycle) | Rule 12A (as substituted w.e.f. 31 Mar 2026), Companies (Appointment and Qualification of Directors) Rules 2014 | MCA / ROC |
DPT-3 — Return of deposits | 30 Jun yearly | Every company (other than government companies) with deposits or exempt borrowings | Rule 16, Companies (Acceptance of Deposits) Rules 2014 read with §73, Companies Act 2013 | MCA / ROC |
MSME-1 — H1 (Apr-Sep) outstanding | 31 Oct yearly | Companies with MSE dues outstanding > 45 days | Section 405, Companies Act 2013 read with Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order 2019 | MCA / ROC |
MSME-1 — H2 (Oct-Mar) outstanding | 30 Apr yearly | Companies with MSE dues outstanding > 45 days | Section 405, Companies Act 2013 read with Specified Companies Order 2019 | MCA / ROC |
ADT-1 — Auditor appointment | 15 Oct yearly | Companies appointing/reappointing statutory auditors at the AGM | Section 139(1), Companies Act 2013 read with Rule 4(2), Companies (Audit and Auditors) Rules 2014 | MCA / ROC |
LLP Form 11 — Annual return | 30 May yearly | Every LLP | Section 35(1), LLP Act 2008 read with Rule 25(1), LLP Rules 2009 | LLP |
LLP Form 8 — Statement of account & solvency | 30 Oct yearly | Every LLP | Section 34(2)/(3), LLP Act 2008 read with Rule 24, LLP Rules 2009 | LLP |
EPF — Monthly contribution + ECR | 15th monthly | Establishments with 20+ employees covered by the EPF chapter | Section 16, Code on Social Security 2020 read with Code on Social Security (Central) Rules 2026 (EPF Scheme 1952 provisions saved during transition) Citation being confirmed | EPF / ESI |
ESI — Monthly contribution | 15th monthly | Establishments with 10+ employees; employees earning ≤ ₹21,000/month (₹25,000 for disabled) | Section 29, Code on Social Security 2020 read with Regulation 31, ESI (General) Regulations 1950 (saved during transition) and SS (Central) Rules 2026 Citation being confirmed | EPF / ESI |
ESI — Half-yearly return of contributions (Apr-Sep) | 11 Nov yearly | All ESI-covered employers | Regulation 26, ESI (General) Regulations 1950 (saved under Code on Social Security 2020 transition), read with §29 SS Code 2020 | EPF / ESI |
ESI — Half-yearly return of contributions (Oct-Mar) | 12 May yearly | All ESI-covered employers | Regulation 26, ESI (General) Regulations 1950 (saved under SS Code 2020 transition), read with §29 SS Code 2020 | EPF / ESI |
POSH — Annual Report to District Officer | 31 Jan yearly | Every workplace with 10+ employees (Internal Committee mandatory) | Sections 21-22, Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013 read with Rule 14, POSH Rules 2013 Citation being confirmed | Labour |
Statutory bonus — Annual disbursal | 30 Nov yearly | Establishments with 20+ employees; employees within the notified bonus wage ceiling | Section 39, Code on Wages 2019 (successor of §19, Payment of Bonus Act 1965) | Labour |
Annual return — contract labour / establishment (ex-CLRA Form XXV) | Last day of Feb yearly | Establishments/principal employers covered by the OSH Code (incl. those engaging contract labour) | Occupational Safety, Health and Working Conditions Code 2020 read with OSH (Central) Rules 2026 — unified electronic annual return (TODO(confirm): exact rule and form number) Citation being confirmed | Labour |
ECB-2 — Monthly ECB return | 7th monthly approximates “7 working days” | Entities with outstanding external commercial borrowings only | FEMA 1999 read with RBI Master Direction — Reporting under FEMA (Form ECB-2) and the ECB Master Direction Citation being confirmed | RBI |
FLA — Foreign Liabilities & Assets return | 15 Jul yearly | Every Indian entity with outstanding FDI or overseas investment | FEMA 1999 read with RBI Master Direction — Reporting under FEMA / FEM (Non-Debt Instruments) reporting framework | FEMA |
APR — Annual Performance Report (ODI) | 31 Dec yearly | Indian entities/resident individuals holding ODI in foreign entities | Regulation 10, FEM (Overseas Investment) Regulations 2022 read with FEM (Overseas Investment) Rules 2022 (Form APR) Citation being confirmed | FEMA |
SEBI LODR — Quarterly filings (Q4, Jan-Mar) | 21 Apr yearly | Listed entities only | Regulations 31(1)(b), 27(2) and 13(3), SEBI (LODR) Regulations 2015 read with SEBI Integrated Filing circular (Dec 31, 2024) / LODR Master Circular | SEBI |
SEBI LODR — Quarterly filings (Q1, Apr-Jun) | 21 Jul yearly | Listed entities only | Regulations 31(1)(b), 27(2) and 13(3), SEBI (LODR) Regulations 2015 read with Integrated Filing framework | SEBI |
SEBI LODR — Quarterly filings (Q2, Jul-Sep) | 21 Oct yearly | Listed entities only | Regulations 31(1)(b), 27(2) and 13(3), SEBI (LODR) Regulations 2015 read with Integrated Filing framework | SEBI |
SEBI LODR — Quarterly filings (Q3, Oct-Dec) | 21 Jan yearly | Listed entities only | Regulations 31(1)(b), 27(2) and 13(3), SEBI (LODR) Regulations 2015 read with Integrated Filing framework | SEBI |
SEBI LODR — Annual audited financial results (Reg 33) | 30 May yearly | Listed entities only | Regulation 33(3)(d), SEBI (LODR) Regulations 2015 | SEBI |
This is a reference calendar, not legal or tax advice. It shows statutory due dates as they stand on the review date — regulators routinely extend dates by ad-hoc notification, and none of those extensions are encoded here. Rows marked “citation being confirmed” carry a due date we trust but a statutory reference that still rests on secondary sources. Verify the current date and the provision with your CA/CS before relying on it for a filing or payment. Last reviewed: 2026-08-19.
Frequently asked
Does a due date move if it falls on a Sunday or a holiday?
No — not automatically. Tax portals (GST, e-filing, EPFO, ESIC, MCA V3, FLAIR) accept filings and payments 24x7, so regulators treat the calendar date as binding and grant relief only by ad-hoc notification — for example, Notification 01/2026-Central Tax moved the March-2026 GSTR-3B from 20 to 21 April 2026. Section 10 of the General Clauses Act 1897 (the next-working-day rule) helps for physical filings with offices and courts, but should not be relied on for online tax payments.
What changed for TDS/TCS returns from FY 2026-27?
The forms were renumbered under the Income-tax Rules 2026: Form 138 replaces 24Q (salary), Form 140 replaces 26Q (resident non-salary), Form 144 replaces 27Q (non-resident) and Form 143 replaces 27EQ (TCS). The quarterly due dates are unchanged in substance — 31 July, 31 October, 31 January and 31 May — now under section 397(3)(b) of the Income-tax Act 2025 read with Rules 217/219. The monthly deposit deadline also carries over: 7th of the following month, with March deductions due 30 April.
Is DIR-3 KYC still an annual filing?
No. Rule 12A was substituted by the Companies (Appointment and Qualification of Directors) Amendment Rules 2025 (notified 31 December 2025, effective 31 March 2026). DIN holders now file Form DIR-3 KYC Web once every third consecutive financial year, by 30 June — no longer annually by 30 September. Directors compliant through FY 2025-26 are next due 30 June 2028. Changes to mobile, email or address must still be reported within 30 days, and a defaulted DIN is deactivated with a ₹5,000 fee to reactivate.
When is GSTR-4 due now — 30 April or 30 June?
30 June of the following financial year, for FY 2024-25 onwards. Notification 12/2024-Central Tax dated 10 July 2024 (following the 53rd GST Council) moved the composition annual return from 30 April to 30 June by amending Rule 62(1)(ii) of the CGST Rules 2017.
Can I still file an old GST return I missed years ago?
Only within three years. Since July 2025 the GST portal time-bars any GST return filed more than 3 years after its due date (per the ClearTax summary of the GSTN advisory of 7 June 2025). A missed GSTR-1 or GSTR-3B from more than three years ago can no longer be filed at all — which turns a late fee into a permanent gap.
What happened to EPF and ESI due dates under the labour codes?
The EPF & MP Act 1952 and the ESI Act 1948 stand repealed — the obligations now flow from the Code on Social Security 2020 (sections 16 and 29), with the final Central Rules notified 8 May 2026 and pre-existing scheme provisions saved during the one-year transition to 20 November 2026. Operationally nothing moved: the 15th-of-the-following-month deadline for both EPF ECR and ESI contributions is confirmed unchanged by 2026 practitioner calendars. The exact rule numbers in the 2026 gazette are still being pinned down, which is why those rows carry a citation-being-confirmed marker here.
Are the advance tax instalments different under the Income-tax Act 2025?
No. The instalment structure — cumulative 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March — is unchanged; it now lives in section 408 of the Income-tax Act 2025 (successor of section 211 of the 1961 Act), with shortfall/deferment interest under sections 424-425. The 15 March date is also the single instalment date for presumptive-taxation assessees.
Is the Equalisation Levy annual statement still due on 30 June?
No — the obligation has lapsed. The 2% e-commerce levy was abolished w.e.f. 1 August 2024 (Finance (No. 2) Act 2024) and the 6% online-advertising levy w.e.f. 1 April 2025 (Finance Act 2025). The last Form-1 annual statement covered FY 2024-25 and was due 30 June 2025; nothing is due for FY 2025-26 onwards. We keep the row in the catalog, marked discontinued, so nobody keeps chasing it.
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