Compliance calendar

Every date that costs you if you miss it.

29 national statutory obligations an Indian business is measured against — GST, TDS, PF and ESI, advance tax, the income tax return, the ROC filings and MSME-1. Each one says who it actually applies to, because most of them will not apply to you. State dates such as professional tax vary by state and are not listed here.

Free health check Get warned before each one

Monthly, and the quarter-linked GST dates

TDS / TCS deposit

Tax deducted or collected last month must be paid — except TDS deducted in March, which is due 30 April

Applies if you deducted TDS or collected TCS last month

7th of every month (TDS deducted in March: 30 April)

GSTR-7 / GSTR-8

TDS/TCS under GST

Applies if you are required to deduct or collect tax under GST

10th of every month

GSTR-1

Outward supplies for last month

Applies if you file GST monthly

11th of every month

GSTR-6

Input service distributor return for last month

Applies if you are registered as an Input Service Distributor (ISD)

13th of every month

IFF (optional)

Optional upload of B2B invoices for the first or second month of a quarter, so your buyers can claim the credit early

Applies if you file under QRMP and want to pass credit to buyers before the quarter ends

13th of the month after the first and second months of each quarter

GSTR-1 (quarterly)

Outward supplies for the quarter just ended

Applies if you file under QRMP

13th of the month after each quarter (January, April, July, October)

PF & ESI

Provident fund and ESI contributions

Applies if you have employees covered by EPF or ESI

15th of every month

CMP-08

Quarterly statement and tax payment under the composition scheme

Applies if you are registered under the GST composition scheme

18th of the month after each quarter (January, April, July, October)

GSTR-3B

Summary return and the GST payment itself

Applies if you file GST monthly

20th of every month

GSTR-3B (quarterly)

Quarterly summary return and the third month's tax — due the 22nd or the 24th depending on your state; Cortex warns from the 22nd

Applies if you file under QRMP

22nd or 24th (depending on your state) of the month after each quarter

PMT-06

GST payment for the first or second month of a quarter — the third month's tax is paid with the quarterly GSTR-3B

Applies if you file under QRMP

25th of the month after the first and second months of each quarter

Quarterly, half-yearly and annual

TDS return (Q3)

24Q / 26Q for October–December

Applies if you deduct TDS

31 January

Advance tax — final instalment

100% of the year's liability

Applies if your annual tax liability will exceed ₹10,000

15 March

TDS deposit for March

Tax deducted in March — due 30 April, not 7 April

Applies if you deducted TDS in March

30 April

GSTR-4 (composition)

Annual return under the composition scheme, for the year just ended

Applies if you are registered under the GST composition scheme

30 April

MSME-1 (October–March)

Half-yearly return to the ROC of dues to micro and small suppliers

Applies if you are a company with dues to micro or small enterprises outstanding beyond 45 days

30 April

TDS return (Q4)

24Q / 26Q for January–March

Applies if you deduct TDS

31 May

Advance tax — 1st instalment

15% of the year's estimated liability

Applies if your annual tax liability will exceed ₹10,000

15 June

TDS return (Q1)

24Q / 26Q for April–June

Applies if you deduct TDS

31 July

Income Tax Return

Non-audit cases with business or professional income (31 July if there is no business income)

Applies if your accounts are not subject to audit

31 August

Advance tax — 2nd instalment

45% cumulative, less what you have paid

Applies if your annual tax liability will exceed ₹10,000

15 September

Tax audit report (44AB)

Signed and uploaded by your auditor — due a month before the return, not with it. "44AB" is the 1961-Act section; the Income-tax Act, 2025 renumbers it and its forms from tax year 2026-27, the audit itself remains

Applies if your turnover crosses the 44AB audit threshold

30 September

AOC-4 (ROC)

Annual financial statements, within 30 days of the AGM

Applies if you are a company registered with the MCA

30 October

ITR with tax audit

The return itself, in audit cases — a month after the audit report

Applies if your turnover crosses the 44AB audit threshold

31 October

TDS return (Q2)

24Q / 26Q for July–September

Applies if you deduct TDS

31 October

MSME-1 (April–September)

Half-yearly return to the ROC of dues to micro and small suppliers

Applies if you are a company with dues to micro or small enterprises outstanding beyond 45 days

31 October

MGT-7 (ROC)

Annual return, within 60 days of the AGM

Applies if you are a company registered with the MCA

29 November

Advance tax — 3rd instalment

75% cumulative, less what you have paid

Applies if your annual tax liability will exceed ₹10,000

15 December

GSTR-9

GST annual return for the previous financial year

Applies if you are a regular GST taxpayer — small taxpayers (turnover up to ₹2 crore) have been exempted year by year, so check the current notification

Due date guides

TDS and TCS deposit due date

7th of every month (TDS deducted in March: 30 April) · 30 April

TDS return due dates (24Q / 26Q)

31 July · 31 October · 31 January · 31 May

PF and ESI due date

15th of every month

Advance tax due dates

15 June · 15 September · 15 December · 15 March

ITR filing last date

31 August

Tax audit due date — the report and the return are a month apart

30 September · 31 October

PMT-06 due date under QRMP

25th of the month after the first and second months of each quarter

GSTR-6 and IFF due date

13th of every month · 13th of the month after the first and second months of each quarter

GSTR-7 and GSTR-8 due date

10th of every month

GSTR-1 quarterly due date (QRMP)

13th of the month after each quarter (January, April, July, October)

GSTR-3B quarterly due date (QRMP)

22nd or 24th (depending on your state) of the month after each quarter

CMP-08 due date

18th of the month after each quarter (January, April, July, October)

31 October · 30 April

A calendar does not chase you.

Cortex shows the dates that apply to you on your dashboard and compliance calendar, ahead of the day, next to your own numbers — the receivables that fund the payment, the suppliers past the MSME 45-day mark.

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General information, not tax advice. Dates are extended from time to time — confirm against the official portal.