This guide is general information. If you would rather a chartered accountant handled it, see GST Return Filing or Annual ROC Filing (AOC-4, MGT-7).
Missing a due date costs fees and interest. This is a recurring view of dates that apply to most businesses. Specific dates are sometimes extended, so confirm on the official portals.
Every month
| Date | Compliance |
|---|---|
| 7th | Deposit of TDS and TCS for the previous month |
| 11th | GSTR-1 for monthly filers |
| 13th | GSTR-1 under QRMP (quarterly months) |
| 15th | PF and ESI payments (ESI also by the 15th) |
| 20th | GSTR-3B for monthly filers |
Every quarter
| Date | Compliance |
|---|---|
| 15 June, 15 September, 15 December, 15 March | Advance tax instalments |
| 31 July, 31 October, 31 January, 31 May | TDS returns for the quarter |
| 18th after the quarter | CMP-08 for composition taxpayers |
Every year
| Date | Compliance |
|---|---|
| 30 April and 31 October | Form MSME-1 half-yearly return, where applicable |
| 30 May | LLP Form 11 |
| 30 June | Form DPT-3, where applicable |
| 31 July | ITR for non-audit cases |
| 30 September | Tax audit report and AGM deadline for companies |
| 30 October | LLP Form 8 |
| 31 October | ITR for audit cases |
| 31 December | GSTR-9 annual return, belated ITR |
Also remember AOC-4 within 30 days and MGT-7 within 60 days of the AGM. See our tax calendar page for the same dates in a reference table.
How to turn the calendar into a routine
A calendar only helps if someone owns each date. Assign an owner for every recurring item, such as the person who collects invoices for GST or the one who approves payroll for PF. Set reminders about a week before each date so that documents are ready, and a second reminder two days before for approvals and payments.
A suggested weekly rhythm
- Week 1: deposit TDS by the 7th and collect sales and purchase data for GST.
- Week 2: file GSTR-1 by the 11th and pay PF and ESI by the 15th.
- Week 3: reconcile credit and file GSTR-3B by the 20th.
- Week 4: close the month's books, review MIS and plan the next month's payments.
Dates that are easy to miss
- TDS for March is due on 30 April, not the 7th.
- Quarterly TDS returns follow the quarter end, and the fourth quarter return falls on 31 May.
- Advance tax instalments apply to most taxpayers whose estimated tax is above the limit, and presumptive taxpayers have a single instalment by 15 March.
- AOC-4 and MGT-7 depend on the date of the AGM, not a fixed calendar date.
- Form MSME-1 is due twice a year only for companies with outstanding payments to micro or small suppliers beyond the permitted period.
When due dates are extended
Governments sometimes extend dates for returns by notification or circular, usually for a specific class of taxpayers or a specific period. An extension does not always cover interest or every form. Check the notification before relying on it, and when in doubt, comply by the original date.
Sector-specific items to add to your calendar
- Businesses with employees: PF and ESI, professional tax in the states that levy it, and labour law returns.
- Exporters: realisation of export proceeds, LUT renewal and refund filings.
- Companies with foreign investment: reporting of foreign investment and annual return on foreign liabilities and assets.
- Businesses with large cash dealings: monitoring of cash payment limits and tax audit thresholds.
- Directors: annual KYC and disclosures of interest at the start of the year.
A simple tool: the shared calendar
Create a shared calendar for compliance, with one event per due date, the owner's name and a link to the folder where documents are kept. Add reminders a week and two days before. Review it at the start of every quarter. The cost is a few hours of set-up and the benefit is that no one depends on memory.
What to do if you have missed a date
Do not wait. File as soon as possible because fees and interest grow daily for many returns. Make a list of what is pending, the due dates and the late fees, and clear them in order. If several periods are pending, ask your adviser whether a relief scheme is available.
Official sources
Due dates come from three official sources: the income tax e-filing portal for income tax and TDS, the GST portal for GST returns, and the MCA portal for company and LLP filings. Each publishes circulars and notifications about extensions. Check them before the season, and keep a copy of any circular that you rely on.
Frequently asked questions
What happens if I miss a GST or TDS due date?
GST returns attract a daily late fee and interest on unpaid tax. TDS attracts interest on late deduction or deposit and a fee for late return filing. Amounts and caps are set by law and change from time to time.
Do these dates apply to every business?
No. They apply only if you hold the relevant registration or meet the conditions. For example, PF and ESI apply above employee thresholds, and tax audit applies above turnover limits.
Where can I confirm the current due date?
On the official portals: the income tax e-filing portal, the GST portal and the MCA portal. They publish circulars and notifications about extensions.
Who can help me set up a calendar?
Your chartered accountant can build a calendar tailored to your registrations and send reminders. See our tax calendar page for the recurring dates.
This content is for general information and does not constitute professional advice. Laws, rates and due dates change; confirm the current position for your case. Section references are to the Income-tax Act, 1961 unless stated; the Income-tax Act, 2025 applies to later periods with renumbered sections.