A Statutory Compliance Calendar for Indian Businesses
Akash Kore
· Founder & Product Architect· 3 min read
Compliance failures are rarely decisions. They are calendar failures — a date nobody owned. This is the recurring set for a typical private limited company with employees and GST registration.
- ✓Monthly: TDS deposit by the 7th, GSTR-1 by the 11th, GSTR-3B by the 20th, PF and ESI by the 15th.
- ✓Quarterly: TDS returns by the end of the month following the quarter.
- ✓Half-yearly: MSME-1 by 31 October and 30 April.
- ✓Annual: ROC filings, income tax return, GST annual return.
Monthly
- 7th: deposit TDS and TCS deducted in the previous month. For March, 30 April.
- 11th: file GSTR-1 for the previous month, where filing monthly.
- 15th: deposit provident fund and ESI contributions for the previous month.
- 20th: file GSTR-3B and pay GST for the previous month.
- 25th: file PMT-06 where under the QRMP scheme.
Quarterly
- 15 June, 15 September, 15 December, 15 March: advance tax instalments.
- 31 July, 31 October, 31 January, 31 May: TDS returns for the preceding quarter.
- 13th of the month after quarter-end: GSTR-1 under QRMP.
- 22nd or 24th: GSTR-3B under QRMP, depending on State group.
Half-yearly and annual
- 31 October and 30 April: Form MSME-1 for outstanding micro and small payments.
- 30 September: AGM deadline, DIR-3 KYC, tax audit report where applicable.
- 30 October: Form AOC-4 with financial statements.
- 29 November: Form MGT-7 annual return.
- 31 October: income tax return where audit applies; 31 July otherwise.
- 31 December: GSTR-9 and GSTR-9C annual returns; belated and revised income tax returns.
Making it stick
Assign every date to a named person rather than to a function. Build reminders at the preparation stage rather than the deadline — a GSTR-3B reminder on the twentieth is already too late if reconciliation has not been done.
Most penalty exposure in a small company comes from three or four recurring items, so the calendar matters more than the exhaustiveness of the list.
Frequently asked questions
### When is GSTR-3B due?
The twentieth of the following month for monthly filers. Under the QRMP scheme it is quarterly, due on the twenty-second or twenty-fourth of the month following the quarter depending on the State group.
### When must PF and ESI be deposited?
By the fifteenth of the month following the month of deduction. Late deposit of employee contributions is particularly serious, since it may be disallowed permanently under Section 36(1)(va).
### What are the annual ROC deadlines?
AOC-4 within thirty days of the AGM and MGT-7 within sixty days, which for a 31 March year end with a 30 September AGM means 30 October and 29 November respectively.
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Frequently Asked Questions
When is GSTR-3B due?
The twentieth of the following month for monthly filers. Under the QRMP scheme it is quarterly, due on the twenty-second or twenty-fourth of the month following the quarter depending on the State group.
When must PF and ESI be deposited?
By the fifteenth of the month following the month of deduction. Late deposit of employee contributions is particularly serious, since it may be disallowed permanently under Section 36(1)(va).
What are the annual ROC deadlines?
AOC-4 within thirty days of the AGM and MGT-7 within sixty days, which for a 31 March year end with a 30 September AGM means 30 October and 29 November respectively.
Akash Kore
Founder & Product ArchitectArchitecting business document operating systems and automated billing workflows for Indian SMBs, agencies, and enterprises.