Compliance Calendar. Never miss a due date.

GST

GSTR-1

Statement of outward supplies for the previous month.

Applicability

All regular registered taxpayers filing monthly.

Penalty

₹50 per day (₹20 for nil returns), subject to cap.

GST

GSTR-3B

Summary return and payment of tax for the previous month.

Applicability

All regular registered taxpayers.

Penalty

Late fee plus 18% p.a. interest on tax payable.

GST

GSTR-9 / 9C

Annual return and reconciliation statement.

Applicability

Turnover above the prescribed thresholds.

Penalty

Late fee per day of delay, subject to cap.

TDS

TDS Payment

Deposit of tax deducted at source for the previous month.

Applicability

All deductors.

Penalty

1.5% per month interest on late deposit.

TDS

Form 24Q / 26Q

Quarterly statement of tax deducted at source.

Applicability

All deductors.

Penalty

₹200 per day until the statement is filed.

Income Tax

Advance Tax

Instalment of advance tax for the quarter.

Applicability

Liability above ₹10,000 in a financial year.

Penalty

Interest under sections 234B and 234C.

Income Tax

ITR Filing

Annual income tax return for the assessment year.

Applicability

Companies, LLPs and audited entities.

Penalty

Fee up to ₹5,000, interest and loss of carry-forward.

ROC / MCA

AOC-4

Filing of audited financial statements.

Applicability

All companies.

Penalty

₹100 per day, without cap.

ROC / MCA

MGT-7 / 7A

Annual return of the company.

Applicability

All companies.

Penalty

₹100 per day, without cap.

ROC / MCA

DIR-3 KYC / DPT-3

Director KYC and return of deposits.

Applicability

All DIN holders and companies accepting deposits.

Penalty

₹5,000 per DIN for KYC default.

PF

ECR Filing

Provident fund contribution and monthly return.

Applicability

Establishments with 20 or more employees.

Penalty

Damages up to 25% p.a. plus interest.

ESIC

ESIC Contribution

Employee state insurance contribution.

Applicability

Establishments with 10 or more employees.

Penalty

12% p.a. interest plus damages.

Professional Tax

PT Return

Deduction and remittance of professional tax.

Applicability

Employers in states levying professional tax.

Penalty

State-specific interest and penalty.

Labour

Annual Returns

Returns under Shops Act, Factories Act and allied laws.

Applicability

Registered establishments and factories.

Penalty

Prosecution and monetary penalty per default.