Compliance calendar
Compliance Due Dates for Indian Companies
Current FY: 2025-26
A table-first reference for recurring income-tax, TDS, GST, ROC, FEMA, and labour obligations. Open an obligation for all three authored financial years, late fee details, and verification notes.
GST
| Obligation | FY 2024-25 Due Date | FY 2025-26 Due Date | FY 2026-27 Due Date | Late Fee Summary |
|---|---|---|---|---|
| GSTR-3B (Monthly) — GST Summary Return | 20th of following month | 20th of following month | 20th of following month | s.47 CGST + Notification 19/2021-CT (01.06.2021): ₹50/day (₹25 CGST + ₹25 SGST); nil ₹20/day (₹10+₹10); caps ₹2,000/₹5,000/₹10,000 per return by AATO slab (nil ₹500) |
| GSTR-1 (Monthly) — Outward Supplies Statement | 11th of following month | 11th of following month | 11th of following month | s.47 CGST + Notification 20/2021-CT (01.06.2021): ₹50/day (₹25+₹25); nil ₹20/day (₹10+₹10); caps ₹2,000/₹5,000/₹10,000 per return by AATO slab (nil ₹500) |
| GSTR-9 — Annual GST Return | 31 December 2025 | 31 December 2026 | 31 December 2027 | s.47: ₹200/day; max 0.25% of state turnover |
| GSTR-4 (Annual) — Composition Taxpayers | 30 June 2025 | 30 June 2026 | 30 June 2027 | s.47 CGST + Notification 21/2021-CT (01.06.2021): ₹50/day (₹25+₹25); nil ₹20/day (₹10+₹10); cap ₹2,000 per return (nil ₹500) |
| GSTR-7 — Monthly TDS Return (GST TDS Deductor) | 10th of following month | 10th of following month | 10th of following month | s.47 CGST + Notification 23/2024-CT (08.10.2024, eff. 01.11.2024; supersedes N 22/2021-CT): ₹25/day, cap ₹1,000 per month; nil GSTR-7 late fee waived |
| GSTR-8 — Monthly TCS Return (E-commerce Operators) | 10th of following month | 10th of following month | 10th of following month | s.47(1) CGST (covers s.52 returns post-Finance Act 2022): ₹100/day per Act (₹200/day total); max ₹5,000 per Act (₹10,000 total) |
| GSTR-6: the monthly ISD return due on the 13th | 13th of following month | 13th of following month | 13th of following month | s.47(1) CGST: ₹100/day per Act (₹200/day total); max ₹5,000 per Act (₹10,000 total) — no reduction notification covers GSTR-6 |
| GSTR-10 — Final Return on GST Registration Cancellation | Within 3 months of cancellation / order | Within 3 months of cancellation / order | Within 3 months of cancellation / order | s.47(1) CGST: ₹100/day per Act (₹200/day total) for final returns under s.45; statutory max ₹5,000 per Act (₹10,000 total) — practice varies; confirm current cap with CA |
| ITC-04 — Job-Work Challan Return | Half-yearly (25 Oct / 25 Apr) for turnover > ₹5 Cr; annually (25 Apr) for turnover ≤ ₹5 Cr | Half-yearly (25 Oct / 25 Apr) for turnover > ₹5 Cr; annually (25 Apr) for turnover ≤ ₹5 Cr | Half-yearly (25 Oct / 25 Apr) for turnover > ₹5 Cr; annually (25 Apr) for turnover ≤ ₹5 Cr | No specific late fee — s.125 general penalty may apply |
Income Tax
| Obligation | FY 2024-25 Due Date | FY 2025-26 Due Date | FY 2026-27 Due Date | Late Fee Summary |
|---|---|---|---|---|
| ITR — Individual/HUF (Non-Audit) Return | 31 July 2025 | 31 July 2026 | 31 July 2027 | s.234F: ₹5,000 / ₹1,000 |
| ITR — Audit Cases (Companies, Firms, Individuals Requiring Audit) | 31 October 2025 | 31 October 2026 | 31 October 2027 | s.234F: ₹5,000 |
| Advance Tax — Q1 Installment (15% by 15 June) | 15 June 2024 | 15 June 2025 | 15 June 2026 | s.234C: 1% p.m. × 3 months on shortfall |
| Advance Tax — Q2 Installment (45% cumulative by 15 September) | 15 September 2024 | 15 September 2025 | 15 September 2026 | s.234C: 1% p.m. × 3 months |
| Advance Tax — Q3 Installment (75% cumulative by 15 December) | 15 December 2024 | 15 December 2025 | 15 December 2026 | s.234C: 1% p.m. × 3 months |
| Advance Tax — Q4 Final Installment (100% by 15 March) | 15 March 2025 | 15 March 2026 | 15 March 2027 | s.234C: 1% p.m. × 1 month |
| ITR — Transfer Pricing / International Transaction Cases | 30 November 2025 | 30 November 2026 | 30 November 2027 | s.234F: ₹5,000 |
| Form 15CA / 15CB — Foreign Remittance Filing | Before making the remittance | Before making the remittance | Before making the remittance | No specific late fee; incorrect PAN attracts s.272B |
| Form 15G / 15H — Declarations for Non-Deduction of TDS | 15 Jul / 15 Oct / 15 Jan / 15 Apr — 15 days after quarter end | 15 Jul / 15 Oct / 15 Jan / 15 Apr — 15 days after quarter end | 15 Jul / 15 Oct / 15 Jan / 15 Apr — 15 days after quarter end | s.272A(2)(f): ₹100/day per default up to the tax amount involved |
| ITR-U — Updated Return u/s 139(8A) | Within 48 months of end of AY (up to 31-Mar-2029 for AY 2024-25) | Within 48 months of end of AY (up to 31-Mar-2030 for AY 2025-26) | Within 48 months of end of AY (up to 31-Mar-2031 for AY 2026-27) | Additional tax slab: 25/50/60/70% based on filing timing |
| Form 3CEB — Transfer Pricing Report | 31 October 2025 | 31 October 2026 | 31 October 2027 | s.271BA + s.271AA |
| SFT — Statement of Financial Transactions (Form 61A) | 31 May 2025 | 31 May 2026 | 31 May 2027 | s.271FA |
| Form 10-IE / 10-IEA — Opting Out of the New Tax Regime | Before the ITR due date under s.139(1) | Before the ITR due date under s.139(1) | Before the ITR due date under s.263(1), Income-tax Act 2025 (earlier s.139(1), Income Tax Act 1961) | No specific late fee; missed opt-out means the new regime applies by default |
TDS
| Obligation | FY 2024-25 Due Date | FY 2025-26 Due Date | FY 2026-27 Due Date | Late Fee Summary |
|---|---|---|---|---|
| TDS Return Form 26Q / 24Q — Q1 (Apr–Jun) | 31 July 2024 | 31 July 2025 | 31 July 2026 | s.234E: ₹200/day; max = TDS amount |
| TDS Return Form 26Q / 24Q — Q2 (Jul–Sep) | 31 October 2024 | 31 October 2025 | 31 October 2026 | s.234E: ₹200/day |
| TDS Return Form 26Q / 24Q — Q3 (Oct–Dec) | 31 January 2025 | 31 January 2026 | 31 January 2027 | s.234E: ₹200/day |
| TDS Return Form 26Q / 24Q — Q4 (Jan–Mar) | 31 May 2025 | 31 May 2026 | 31 May 2027 | s.234E: ₹200/day |
| TDS Challan Deposit — Monthly (by 7th) | 7th of following month (March: 30 April 2025) | 7th of following month (March: 30 April 2026) | 7th of following month (March: 30 April 2027) | s.448, Income-tax Act 2025 (earlier s.271C, Income Tax Act 1961) + s.398(3)(a), Income-tax Act 2025 (earlier s.201(1A), Income Tax Act 1961) interest |
| Form 16 / 16A Issuance to Deductees | Form 16: 15 June 2025; Form 16A: within 15 days from TDS return due date | Form 16: 15 June 2026; Form 16A: within 15 days from return due | Form 16: 15 June 2027 | s.272A(2)(g): ₹100/day |
| TCS Return Form 27EQ — Q1 (Apr–Jun) | 15 July | 15 July | 15 July | s.234E: ₹200/day capped at TCS amount |
| TCS Return Form 27EQ — Q2 (Jul–Sep) | 15 October | 15 October | 15 October | s.234E: ₹200/day |
| TCS Return Form 27EQ — Q3 (Oct–Dec) | 15 January | 15 January | 15 January | s.234E: ₹200/day |
| TCS Return Form 27EQ — Q4 (Jan–Mar) | 15 May | 15 May | 15 May | s.234E: ₹200/day |
ROC
| Obligation | FY 2024-25 Due Date | FY 2025-26 Due Date | FY 2026-27 Due Date | Late Fee Summary |
|---|---|---|---|---|
| MGT-7 — Annual Return (ROC) | Within 60 days from date of AGM (typically 28 November if AGM held by 30 September) | Within 60 days from AGM; AGM due 30 September 2026 | Within 60 days from AGM; AGM due 30 September 2027 | s.403(1) first proviso: additional fee as prescribed, not less than ₹100/day |
| AOC-4 — Financial Statements Filing (ROC) | Within 30 days from AGM date (typically 30 October if AGM on 30 Sep) | Within 30 days from AGM; AGM due 30 Sep 2026 | Within 30 days from AGM; AGM due 30 Sep 2027 | s.403(1) first proviso: additional fee as prescribed, not less than ₹100/day |
| DIR-3 KYC — Director KYC | 30 September 2024 | 30 September 2025 | Triennial: by 30 June of every third consecutive financial year; directors whose KYC is current are next due 30 June 2028 (G.S.R. 943(E), 31 Dec 2025; PIB release 2210552) | ₹5,000 flat (not per day) if filed after the Rule 12A(1) timeline or for DIN re-activation (Fees Rules 2014 Annexure item VII as substituted by G.S.R. 300(E), 21 Apr 2026) |
| DPT-3 — Return of Deposits / Outstanding Loans | 30 June 2025 (for loans outstanding as of 31 March 2025) | 30 June 2026 | 30 June 2027 | s.403(1) second proviso: Fees Rules 2014 Table B multiple of normal filing fee (not ₹100/day) |
| MSME-1 — Half-Yearly Return on Outstanding MSME Payments | 30 April 2024 (for Oct 2023–Mar 2024); 31 October 2024 (for Apr–Sep 2024) | 30 April 2025 (H2 FY24-25); 31 October 2025 (H1 FY25-26) | 30 April 2026; 31 October 2026 | s.403(1) second proviso: Fees Rules 2014 Table B multiple of normal filing fee (not ₹100/day) |
| ADT-1 — Appointment of Auditor | Within 15 days from AGM (typically 15 October if AGM on 30 Sep) | Within 15 days from AGM | Within 15 days from AGM | s.403(1) second proviso: Fees Rules 2014 Table B multiple of normal filing fee (not ₹100/day) |
| AGM — Annual General Meeting | 30 September 2025 | 30 September 2026 | 30 September 2027 | See obligation details |
| DIR-12 — Change in Directors / KMPs | Within 30 days of the event | Within 30 days of the event | Within 30 days of the event | Additional ROC fee u/s 403; sec 172 penalty for the company + officer in default |
| PAS-3 — Return of Allotment | Within 30 days of allotment | Within 30 days of allotment | Within 30 days of allotment | Additional ROC fee u/s 403; s.39(5) penalty (₹1,000/day, cap ₹1 lakh) for late filing |
| CHG-1 — Registration of Charge | Within 30 days of charge creation (extendable) | Within 30 days of charge creation (extendable) | Within 30 days of charge creation (extendable) | Additional filing fee (progressive); s.86(1) penalty: company ₹5,00,000; every officer in default ₹50,000 |
| CHG-4 — Satisfaction of Charge | Within 30 days of satisfaction | Within 30 days of satisfaction | Within 30 days of satisfaction | Additional ROC fee u/s 403 |
| INC-22 — Change of Registered Office | Within 30 days of shifting | Within 30 days of shifting | Within 30 days of shifting | s.12(8) penalty: ₹1,000/day, cap ₹1,00,000 |
| SH-7 — Alteration in Authorised Share Capital | Within 30 days of resolution | Within 30 days of resolution | Within 30 days of resolution | Additional ROC fee u/s 403; s.64(2): ₹500/day, max ₹5,00,000 (company) / ₹1,00,000 (officer) |
| BEN-2 — Return of Significant Beneficial Owner | Within 30 days from the date of receipt of the BEN-1 declaration (Rule 4, Companies (Significant Beneficial Owners) Rules, 2018 as amended in 2019) | Within 30 days from the date of receipt of the BEN-1 declaration (Rule 4, Companies (Significant Beneficial Owners) Rules, 2018 as amended in 2019) | Within 30 days from the date of receipt of the BEN-1 declaration (Rule 4, Companies (Significant Beneficial Owners) Rules, 2018 as amended in 2019) | s.90(11): company ₹1,00,000 plus ₹500/day after the first, max ₹5,00,000; officer ₹25,000 plus ₹200/day after the first, max ₹1,00,000 |
| DPT-3 — Annual Return of Deposits (30 June) | 30 June 2025 | 30 June 2026 | 30 June 2027 | Additional ROC fee |
| IEPF-1 — Transfer of Unpaid/Unclaimed Amounts to IEPF | Within 30 days of end of 7-year period | Within 30 days of end of 7-year period | Within 30 days of end of 7-year period | s.124(7): company ₹1,00,000 plus ₹500/day after the first, max ₹10,00,000; officer ₹25,000 plus ₹100/day after the first, max ₹2,00,000 |
| MGT-14 — Filing of Resolutions with ROC | Within 30 days of resolution | Within 30 days of resolution | Within 30 days of resolution | Additional ROC fee u/s 403; s.117(2): ₹10,000 + ₹100/day for company; ₹10,000 + ₹100/day for officer, caps ₹2 lakh + ₹50k |
FEMA
| Obligation | FY 2024-25 Due Date | FY 2025-26 Due Date | FY 2026-27 Due Date | Late Fee Summary |
|---|---|---|---|---|
| FLA — Foreign Liabilities and Assets Annual Return (RBI) | 15 July 2025 (for FY ended 31 March 2025) | 15 July 2026 | 15 July 2027 | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) |
| FC-GPR — Foreign Investment Filing (30 days from allotment) | Within 30 days of date of allotment of equity/CCPS to foreign investor | Within 30 days of allotment | Within 30 days of allotment | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) |
| APR — Annual Performance Report on Overseas Direct Investment | 31 December 2025 | 31 December 2026 | 31 December 2027 | Late Submission Fee as advised by RBI, within a maximum of three years from the due date (Regulation 11(1), FEMA (Overseas Investment) Regulations, 2022) |
| FC-TRS — Reporting of FDI Transfer | Within 60 days of transfer / receipt of consideration | Within 60 days of transfer / receipt of consideration | Within 60 days of transfer / receipt of consideration | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) |
| ECB Form 2 (Return) — Monthly ECB Reporting | 7th of following month | 7th of following month | 7th of following month | Late submission fee as computed by RBI under the LSF framework (unsourced — FEMA (Borrowing and Lending) Regulations, 2018 not on file; confirm with AD bank) |
| LEI Renewal — Legal Entity Identifier | Renew before annual expiry date (varies by entity) | Renew before annual expiry date (varies by entity) | Renew before annual expiry date (varies by entity) | RBI compliance-based — bank may refuse credit facility on expiry |
Labour
| Obligation | FY 2024-25 Due Date | FY 2025-26 Due Date | FY 2026-27 Due Date | Late Fee Summary |
|---|---|---|---|---|
| EPF Monthly Contribution Deposit | 15th of the following month | 15th of the following month | 15th of the following month | s.14B damages: 1% per month of arrears (para 32A EPF Scheme 1952, as amended w.e.f. 14.06.2024) |
| ESIC Monthly Contribution Deposit | 15th of following month | 15th of following month | 15th of following month | 12% p.a. interest |
| Professional Tax (State) — Monthly / Quarterly Deposit | State-specific — Maharashtra: 21st of following month; Karnataka: 20th of following month; West Bengal: 21st; Gujarat: 21st; TN: monthly | State-specific — Maharashtra: 21st of following month; Karnataka: 20th of following month; West Bengal: 21st; Gujarat: 21st; TN: monthly | State-specific — Maharashtra: 21st of following month; Karnataka: 20th of following month; West Bengal: 21st; Gujarat: 21st; TN: monthly | State-wise penalty and interest — usually 1.25%/2% per month + fixed penalty |
| LWF — Labour Welfare Fund Contribution | Typically 30 June / 31 December — state-specific | Typically 30 June / 31 December — state-specific | Typically 30 June / 31 December — state-specific | State-wise interest / penalty |
| POSH Annual Report to District Officer | Report to District Officer by 31 January (per Rule 14); Board Report inclusion for FY (as part of AOC-4 filing chain) | Report to District Officer by 31 January (per Rule 14); Board Report inclusion for FY (as part of AOC-4 filing chain) | Report to District Officer by 31 January (per Rule 14); Board Report inclusion for FY (as part of AOC-4 filing chain) | s.26 POSH Act: fine up to ₹50,000 for first offence; cancellation of licence on repeat |
| Payment of Gratuity — Statutory Deadline | Within 30 days of separation | Within 30 days of separation | Within 30 days of separation | s.7(3A): simple interest at government-notified rate (currently ~8-10%) for delayed payment |
| Statutory Bonus Payment | 30 November 2025 | 30 November 2026 | 30 November 2027 | s.28 Bonus Act |