Monthly
| Item | Due date |
|---|---|
| GSTR-1, outward supplies, monthly filers | 11th of the following month |
| GSTR-3B, summary return and payment, monthly filers | 20th of the following month |
| Deposit of tax deducted at source | 7th of the following month; 30 April for March |
| Provident fund and ESI | 15th of the following month |
| Stock statements to a lender, where the sanction requires them | As the sanction specifies |
Quarterly
| Item | Due date |
|---|---|
| TDS and TCS returns | 31 July, 31 October, 31 January, 31 May |
| Advance tax instalments | The dates prescribed in the Income-tax Act |
| GST returns under the quarterly scheme | As prescribed for the scheme |
Annual
| Item | Due date |
|---|---|
| Form 16 to employees | 15 June |
| Annual return on foreign liabilities and assets (FLA) | 15 July |
| GST annual return and reconciliation statement | As prescribed for the year |
| Statement of donations in Form 10BD, for 80G holders | 31 May |
| Annual performance report for overseas investment | 31 December |
| FCRA annual return in Form FC-4 | 31 December |
| Company and LLP annual filings | Counted from the annual general meeting or the year end, as applicable |
Every one of these can be extended
Due dates are extended by notification more often than this kind of table suggests, sometimes repeatedly within a year and sometimes only for particular categories of taxpayer. Treat this as the recurring shape of the year and confirm each date for the period concerned before relying on it.
Check before you rely on this
Rates, limits and dates change by notification, and some are extended part-way through a year. This table is a summary for general information, not a statement of the law for your case. Confirm the current position from the official source below, or ask us.
GST portal