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 — VERIFY current notification cap |
| GSTR-1 (Monthly) — Outward Supplies Statement | 11th of following month | 11th of following month | 11th of following month | s.47: ₹50/day — VERIFY current cap notification |
| GSTR-9 — Annual GST Return | 31 December 2025 | 31 December 2026 | 31 December 2027 | s.47: ₹200/day; max 0.25% of state turnover |
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 |
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.271C + s.201(1A) 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 |
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: ₹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: ₹100/day |
| DIR-3 KYC — Annual Director KYC | 30 September 2024 | 30 September 2025 | 30 September 2026 | ₹5,000 reactivation fee after deactivation |
| 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: ₹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: ₹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: ₹100/day |
| AGM — Annual General Meeting | 30 September 2025 | 30 September 2026 | 30 September 2027 | See obligation details |
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 | ₹10,000 per year |
| 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 | FEMA compounding |
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: 5% (≤2m), 10% (2-4m), 15% (4-6m), 25% (>6m) |
| ESIC Monthly Contribution Deposit | 15th of following month | 15th of following month | 15th of following month | 12% p.a. interest |