Compliance Calendar
for CA Firms in India
Every GST, TDS, PF, ESI, advance tax, income tax and ROC due date a practice tracks, arranged the way the year actually runs: the dates that repeat every month, then the extra ones each month brings.
Statutory dates for non-government taxpayers. CBIC and CBDT extend specific dates from time to time; check the latest notification before relying on any date here.
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The Dates That Repeat Every Month
These land on the same day every month for the previous month's transactions. Quarterly items that fall on the same day are noted alongside.
| Day | What is due | Who |
|---|---|---|
| 7 | TDS and TCS deposit for the previous month TDS for March is due 30 April. TCS for March stays 7 April. | All deductors and collectors |
| 10 | GSTR-7 (TDS under GST) and GSTR-8 (e-commerce TCS) | Government deductors, e-commerce operators |
| 11 | GSTR-1 for the previous month | Monthly filers (turnover above ₹5 crore or not opted for QRMP) |
| 13 | GSTR-1 for the quarter (QRMP); IFF for the first two months; GSTR-5 and GSTR-6 Quarterly GSTR-1 falls in April, July, October and January. | QRMP filers, non-resident taxpayers, ISDs |
| 15 | PF (ECR) and ESI contribution for the previous month Also advance tax in June, September, December and March; Form 16A in August, November, February and June; Form 27EQ in July, October, January and May. | Employers |
| 18 | CMP-08 quarterly statement April, July, October and January. | Composition taxpayers |
| 20 | GSTR-3B for the previous month; GSTR-5A | Monthly filers; OIDAR service providers |
| 22 / 24 | GSTR-3B for the quarter (QRMP) April, July, October and January. See the State list below. | QRMP filers, by State group |
| 25 | PMT-06 tax payment for the first two months of a quarter | QRMP filers |
| Month end | Form 26QB, 26QC and 26QD for deductions in the previous month 30 days from the end of the month of deduction. | Buyers of property, individuals paying rent or contractors |
Professional tax is a State levy with its own dates and is not listed. Equalisation levy was withdrawn from 1 April 2025 and no longer appears.
Month by Month Through the Financial Year
What each month adds on top of the monthly set above. The current month is highlighted.
April
This month- 13GSTR-1 quarterly (Jan–Mar), QRMP filers
- 18CMP-08 (Jan–Mar), composition taxpayers
- 22 / 24GSTR-3B quarterly (Jan–Mar), QRMP filers
- 25ITC-04 annual (turnover up to ₹5 crore) or half-yearly Oct–Mar (above ₹5 crore)
- 30TDS deposit for March
- 30MSME-1 half-yearly return (Oct–Mar)
- 30Last date to opt in or out of QRMP for Apr–Jun
May
This month- 11ESI half-yearly return (Oct–Mar)
- 15Form 27EQ (TCS) for Jan–Mar
- 30LLP Form 11 annual return
- 31TDS statements 24Q / 26Q / 27Q for Jan–Mar
- 31Form 61A (Statement of Financial Transactions)
June
This month- 15Form 16 (salary) and Form 16A for Jan–Mar
- 15Advance tax, first instalment (15%)
- 30GSTR-4 annual return, composition taxpayers
- 30DPT-3 return of deposits, companies
July
This month- 13GSTR-1 quarterly (Apr–Jun), QRMP filers
- 15Form 27EQ (TCS) for Apr–Jun
- 15RBI FLA return, companies with foreign investment
- 18CMP-08 (Apr–Jun)
- 22 / 24GSTR-3B quarterly (Apr–Jun), QRMP filers
- 31TDS statements for Apr–Jun
- 31ITR for individuals, HUFs and firms not subject to audit
August
This month- 15Form 16A for Apr–Jun
September
This month- 15Advance tax, second instalment (45%)
- 30Tax audit report, Form 3CA/3CB with 3CD
- 30DIR-3 KYC for every DIN holder
- 30Last date for the AGM, companies
October
This month- 13GSTR-1 quarterly (Jul–Sep), QRMP filers
- 14ADT-1 auditor appointment, within 15 days of a 30 September AGM
- 15Form 27EQ (TCS) for Jul–Sep
- 18CMP-08 (Jul–Sep)
- 22 / 24GSTR-3B quarterly (Jul–Sep), QRMP filers
- 25ITC-04 half-yearly Apr–Sep (turnover above ₹5 crore)
- 29AOC-4 financial statements, within 30 days of a 30 September AGM
- 30LLP Form 8 statement of accounts
- 31TDS statements for Jul–Sep
- 31ITR for audit cases and companies; Form 3CEB (transfer pricing)
- 31MSME-1 half-yearly return (Apr–Sep)
November
This month- 11ESI half-yearly return (Apr–Sep)
- 15Form 16A for Jul–Sep
- 29MGT-7 / MGT-7A annual return, within 60 days of a 30 September AGM
- 30ITR for taxpayers with transfer pricing reports
December
This month- 15Advance tax, third instalment (75%)
- 31GSTR-9 annual return and GSTR-9C reconciliation
- 31Belated or revised ITR for the previous year
January
This month- 13GSTR-1 quarterly (Oct–Dec), QRMP filers
- 15Form 27EQ (TCS) for Oct–Dec
- 18CMP-08 (Oct–Dec)
- 22 / 24GSTR-3B quarterly (Oct–Dec), QRMP filers
- 31TDS statements for Oct–Dec
February
This month- 15Form 16A for Oct–Dec
March
This month- 15Advance tax, final instalment (100%); single instalment for 44AD / 44ADA
- 31LUT in RFD-11 for zero-rated supplies in the coming year
- 31CMP-02 to opt into the composition scheme for the coming year
- 31Last date for advance tax to count for the year
ROC dates for AOC-4, MGT-7 and ADT-1 are shown for a company that holds its AGM on 30 September; they move with the actual AGM date. ITR dates have been extended in several recent years; the statutory dates are shown.
GSTR-3B on the 22nd or the 24th: which States
Quarterly filers under the QRMP scheme file GSTR-3B by the 22nd of the month after the quarter if registered in the following States and Union Territories, and by the 24th everywhere else.
Practical point: a Kerala firm with a Delhi client has both dates in the same week. The 22nd group is broadly the south and west; the 24th group is the north, east and north-east, including Delhi, Uttar Pradesh, Rajasthan, West Bengal and Punjab.
Compliance Calendar: FAQs
Are these dates the same every year?
The statutory dates are. GSTR-1 on the 11th, GSTR-3B on the 20th, TDS deposit on the 7th, PF and ESI on the 15th, ITR on 31 July and 31 October, and so on, are fixed in the Acts and Rules and repeat every year. What changes are the extensions CBIC and CBDT announce for specific periods, usually when a portal is struggling or a form is released late. Treat this chart as the baseline and check the current notification before assuming an extension applies.
What happens if a due date falls on a Sunday or a holiday?
For GST and income tax, nothing, unless a notification says otherwise. The portals accept filings on holidays, so the due date does not move. Late fee and interest run from the day after the due date whether or not that day was a working day. Plan for the last working day before, not the first after.
Which GSTR-3B date applies to a QRMP taxpayer: the 22nd or the 24th?
It depends on the State of registration. The 22nd applies to Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep. The 24th applies to every other State and Union Territory. A firm with clients in both groups needs both dates on its board.
When is TDS for March due?
30 April, not 7 April. It is the one month where the deposit date is different for non-government deductors. TCS for March is still due by 7 April. Missing this distinction is a common source of one-month interest under Section 201(1A).
What is the due date for GSTR-4 now?
30 June following the financial year, for FY 2024-25 onwards. It was 30 April earlier. Composition taxpayers still pay quarterly through CMP-08 by the 18th of the month after each quarter.
Which ROC dates does a small CA practice actually need to track?
For private companies: DPT-3 by 30 June, DIR-3 KYC by 30 September, the AGM by 30 September, AOC-4 within 30 days of the AGM, MGT-7 or MGT-7A within 60 days of the AGM, ADT-1 within 15 days of the AGM, and MSME-1 half-yearly by 30 April and 31 October. For LLPs: Form 11 by 30 May and Form 8 by 30 October. If the client has foreign investment, add the RBI FLA return by 15 July.
Does professional tax appear in this calendar?
Only as a note. Professional tax is a State levy and the due date, frequency and threshold differ across Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat and the other States that impose it. Add the dates for the States your clients are registered in rather than relying on a national chart.
How do firms turn a calendar like this into actual work?
A chart on the wall does not assign anything to anyone. QwikCA turns each of these dates into a recurring task per client, assigned to a staff member, with a status on the board and a reminder to the client for data before the date. The calendar is the reference; the task board is where the work gets tracked.
More Free Tools for CA Firms
GST Late Fee Calculator
Late fee and 18% interest on a delayed GSTR-3B, GSTR-1, GSTR-4 or GSTR-9, with the turnover caps applied.
TDS Interest Calculator
Interest under Section 201(1A) for late deduction and late deposit, plus the ₹200-a-day fee under 234E.
Advance Tax Calculator
Instalment schedule for the year and interest under 234C if an instalment was short.
Auto-recurring tasks in QwikCA
How every date on this page becomes a task per client, assigned and tracked, without anyone typing it in.
All tools are listed on the free tools for CA firms page. For the income tax dates in a single long read, see income tax due dates 2026.
Turn this calendar into tasks for every client
QwikCA creates each of these deadlines as a recurring task per client, assigns it to your staff, and reminds the client for data before the date. Free for a month, no card needed.