Resources
Due dates and official links
The compliance calendar we work from, and direct links to the portals you will need.
These are the ordinary dates. Every one of them is regularly extended by notification or circular, and a calendar that looks authoritative while being out of date is worse than none. Confirm the operative date for your year before you rely on it — or ask us and we will confirm it for your entity.
Every month
Dates that recur in each month of the year.
| Date | Compliance | Form | Applies to |
|---|---|---|---|
| 7th | TDS and TCS deposit for the previous month | Challan ITNS-281 | Every deductor |
| 11th | GSTR-1 — outward supplies for the previous month | GSTR-1 | Monthly filers |
| 13th | Invoice furnishing facility, and GSTR-6 for input service distributors | IFF / GSTR-6 | QRMP filers, ISDs |
| 15th | Provident fund and ESI contribution for the previous month | ECR | Employers registered under EPF or ESI |
| 20th | GSTR-3B — summary return and payment | GSTR-3B | Monthly filers |
| 25th | Monthly payment under the QRMP scheme | PMT-06 | QRMP filers |
Each quarter
Advance tax instalments, and the quarterly statements of deduction and collection.
| Date | Compliance | Form | Applies to |
|---|---|---|---|
| 15 Jun | First instalment of advance tax — 15% of the estimated liability | Challan | Taxpayers liable to advance tax |
| 31 Jul | TDS and TCS statements for the quarter ended 30 June | 138 / 140 / 144 (was 24Q / 26Q / 27Q); 143 (was 27EQ) | Every deductor and collector |
| 15 Sep | Second instalment of advance tax — cumulatively 45% | Challan | Taxpayers liable to advance tax |
| 31 Oct | TDS and TCS statements for the quarter ended 30 September | 138 / 140 / 144; 143 | Every deductor and collector |
| 15 Dec | Third instalment of advance tax — cumulatively 75% | Challan | Taxpayers liable to advance tax |
| 31 Jan | TDS and TCS statements for the quarter ended 31 December | 138 / 140 / 144; 143 | Every deductor and collector |
| 15 Mar | Fourth instalment of advance tax — the full estimated liability | Challan | Taxpayers liable to advance tax |
| 31 May | TDS and TCS statements for the quarter ended 31 March | 138 / 140 / 144; 143 | Every deductor and collector |
Statements for periods up to 31 March 2026 continue in Forms 24Q, 26Q, 27Q and 27EQ on the dates the 1962 Rules prescribed, including 15 May for the collection statement.
Once a year
Ordinary dates for a financial year ending 31 March.
| Date | Compliance | Form | Applies to |
|---|---|---|---|
| 31 May | Statement of donations received, and certificate to donors | Form 113 / Form 114 (was 10BD / 10BE) | Trusts and institutions with donation approval |
| 15 Jun | Salary deduction certificate to employees for the previous year | Form 130 (was Form 16; first issued 15 June 2027, Form 16 for years to 31 March 2026) | Employers |
| 30 Jun | Return of deposits | DPT-3 | Companies |
| 15 Jul | Annual return on foreign liabilities and assets, on audited or provisional figures | FLA (FLAIR portal) | Entities with FDI or overseas investment |
| 31 Jul | Return of income where no audit is required | ITR | Individuals and non-audit cases |
| 30 Sep | Tax audit report — single consolidated form under the 2025 Act | Form 26 | Taxpayers to whom section 63 applies |
| 30 Sep | Director KYC | DIR-3 KYC | Every person holding a DIN |
| 30 Sep | Revised FLA where the July return was filed on provisional figures | FLA (FLAIR portal) | Entities that filed on provisional figures |
| 31 Oct | Accountant's report on international transactions | As prescribed | Taxpayers with an international transaction |
| 31 Oct | Return of income for audit cases | ITR | Audited taxpayers |
| 30 Nov | Return of income for transfer pricing cases | ITR | Transfer pricing cases |
| 31 Dec | Annual return and reconciliation for the previous financial year | GSTR-9 / 9C | Registered persons above the turnover threshold |
| 31 Dec | Belated return of income — section 263(4), nine months from the end of the tax year | ITR | Any taxpayer who missed the original date |
| 31 Mar | Revised return — section 263(5), twelve months from the end of the tax year; a fee applies to a revision filed in the last three months | ITR | Any taxpayer correcting an original or belated return |
| 30 days from AGM | Financial statements filed with the Registrar | AOC-4 | Companies |
| 60 days from AGM | Annual return filed with the Registrar | MGT-7 | Companies |
Official links
Straight to the source.
Want the dates that apply to your entity?
The calendar above is generic. The one that matters is built from the registrations you actually hold — tell us what those are and we will set it up.