Statutory Due Dates

A working reference of the compliance dates we track for clients. Always confirm the current year's exact date, as government extensions are common.

Recurring due dates across Income Tax, TDS, GST & ROC.

Indicative dates — verify against the current notified calendar
Due DateComplianceApplies To
7th of every monthTDS / TCS deposit for the previous monthDeductors
11th of every monthGSTR-1 (monthly filers)Regular GST taxpayers
20th of every monthGSTR-3B filing & tax paymentRegular GST taxpayers
15 Jun / 15 Sep / 15 Dec / 15 MarAdvance tax instalments (15% / 45% / 75% / 100%)Taxpayers with advance tax liability
30th AprilTDS payment for March (government deductors)Government deductors
31st MayTDS return for Q4 (Form 24Q/26Q/27Q)Deductors
30th JuneAnnual GST return for composition dealers (GSTR-4)Composition taxpayers
31st JulyIncome tax return (non-audit individuals & entities)Individuals, firms not requiring audit
30th SeptemberTax audit report filing (Form 3CA/3CB-3CD)Entities requiring tax audit
31st OctoberIncome tax return (audit cases) & transfer pricing reportCompanies, audit cases
30th NovemberAnnual GST return (GSTR-9 / 9C)Regular GST taxpayers
On or before AGM / within 30 & 60 daysROC annual filing – AOC-4 & MGT-7/7ACompanies & LLPs

Need a date confirmed for your specific entity, or want reminders set up for your filing calendar? Get in touch.