Key compliance due dates at a glance

Most GST returns are monthly with QRMP option for small taxpayers.

• GSTR-1 — 11th of the next month (monthly filers)
• GSTR-1 (QRMP) — 13th of month following the quarter
• GSTR-3B — generally 20th of the next month (state-wise variation under QRMP)
• CMP-08 — 18th of month following the quarter (composition)
• GSTR-9 / 9C — 31st December of the next financial year

TDS deducted in a month is usually deposited by the 7th of the next month (April deduction by 30th April for some categories).

• TDS payment — 7th of the next month
• TDS return (24Q / 26Q) — quarterly (typical due dates: 31 Jul / 31 Oct / 31 Jan / 31 May)
• TDS certificates (Form 16 / 16A) — issued after return processing

Income tax return due dates vary by taxpayer category and audit applicability.

• Individuals / non-audit cases — 31st July
• Audit cases — 31st October (audit report by 30th September)
• Transfer pricing cases — 30th November
• Advance tax — 15th June, 15th September, 15th December, 15th March

Statutory deductions are payable shortly after the month-end.

• PF — 15th of the next month
• ESI — 15th of the next month
• Professional Tax — varies by state

Annual filings differ for companies and LLPs.

• LLP Form 11 — 30th May; Form 8 — 30th October
• Company AOC-4 — within 30 days of AGM; MGT-7 — within 60 days of AGM
• DIR-3 KYC — 30th September