Managing compliance deadlines is one of the biggest challenges for businesses in India. With multiple statutes — Income Tax, GST, Companies Act, LLP Act, and various Labour Laws — each having their own filing requirements and due dates, missing a deadline can result in hefty penalties, interest, and even prosecution.
This comprehensive compliance calendar for FY 2025-26 (April 2025 to March 2026) covers all critical due dates, organized by statute and month, so you can plan ahead and stay compliant.
1. Income Tax Act — Key Due Dates
The Income Tax Act prescribes monthly, quarterly, and annual deadlines for TDS/TCS payments, advance tax, return filing, and audit reports.
Monthly TDS/TCS Obligations
Every person deducting tax at source (TDS) or collecting tax at source (TCS) must follow these recurring deadlines:
Obligation
Due Date
Applicable To
TDS/TCS Payment to Government
7th of the following month
All deductors/collectors
TDS/TCS Payment (March)
30th April
All deductors/collectors
TDS on Salary (Government)
Same day of deduction
Government employers
Quarterly TDS/TCS Return Filing
Quarter
Period
Due Date
Q1
April – June 2025
31st July 2025
Q2
July – September 2025
31st October 2025
Q3
October – December 2025
31st January 2026
Q4
January – March 2026
31st May 2026
Advance Tax Due Dates (FY 2025-26)
Advance tax applies to all taxpayers whose estimated tax liability for the year exceeds Rs. 10,000.
Instalment
Due Date
Cumulative % of Tax Liability
1st Instalment
15th June 2025
At least 15%
2nd Instalment
15th September 2025
At least 45%
3rd Instalment
15th December 2025
At least 75%
4th Instalment
15th March 2026
100%
Note: Taxpayers opting for presumptive taxation under Sections 44AD or 44ADA must pay the entire advance tax in a single instalment by 15th March 2026.
Interest at 1.5% per month + penalty up to TDS amount
Late filing of TDS return
Rs. 200 per day (max = TDS amount)
Non-deduction of TDS
Disallowance of 30% of expenditure + interest
Late payment of advance tax
Interest under Sec 234B (2% per month) and Sec 234C
1A. New Income Tax Act, 2025 — Key Changes in Due Dates
The Income Tax Act, 2025 (effective from 1st April 2026 for AY 2026-27 onwards) replaces the Income Tax Act, 1961. While the new act consolidates and simplifies the law, most compliance timelines remain substantially similar. However, there are important changes and new provisions that taxpayers must be aware of.
What Changes Under the New Act?
Parameter
IT Act, 1961 (Current)
IT Act, 2025 (New)
Tax Year Terminology
Previous Year / Assessment Year
Tax Year (single unified concept)
Return Filing — Non-audit
31st July of AY
31st July of the following tax year
Return Filing — Audit cases
31st October of AY
31st October of the following tax year
Return Filing — Transfer Pricing
30th November of AY
30th November of the following tax year
Updated Return (ITR-U)
Within 24 months from end of AY
Within 48 months from end of tax year (extended window)
Revised Return
31st December of AY
31st December of the following tax year
Belated Return
31st December of AY
31st December of the following tax year
Tax Audit (Sec 44AB / corresponding section)
30th September of AY
30th September of the following tax year
TDS Return Filing
Quarterly (same dates)
Quarterly (same dates — no change)
Advance Tax Instalments
15th Jun, Sep, Dec, Mar
15th Jun, Sep, Dec, Mar (no change)
Key New Provisions Affecting Compliance
Provision
Detail
Impact on Compliance
Unified Tax Year
Replaces the dual PY/AY concept with a single "Tax Year"
Simplifies terminology — no practical change in deadlines
Extended ITR-U Window
Updated return can be filed within 48 months (vs 24 months under 1961 Act)
More time to correct errors and omissions — but with additional tax of 25-50%
Simplified TDS Framework
TDS sections consolidated and rationalized
Fewer sections to navigate — same payment and filing deadlines
Presumptive Taxation
Enhanced limits and simplified provisions
More businesses eligible — same advance tax deadline (15th March)
Penalty Framework
Rationalized penalty provisions with clearer structure
Penalties remain similar in quantum — easier to understand
Faceless Assessment
Continued and expanded from 1961 Act
All assessments, appeals to be faceless — no change in response timelines
Transitional Provisions — What to Watch
The transition from the 1961 Act to the 2025 Act will involve several practical considerations:
Aspect
Transitional Rule
Pending Assessments
Assessments pending under the 1961 Act will continue under the old provisions
Carried Forward Losses
Losses already determined under the 1961 Act can be carried forward under the 2025 Act
Existing Exemptions / Deductions
Exemptions and deductions claimed under the 1961 Act (e.g., Sec 80-IA, SEZ benefits) will be honored for the remaining period
TDS Certificates
Form 16 / 16A issued under the 1961 Act will remain valid for the transition year
Advance Rulings
Pending advance rulings will be disposed of under the applicable provisions
Compliance Calendar Mapping — 1961 Act vs 2025 Act
For FY 2025-26 (the last year under the 1961 Act) and FY 2026-27 (the first year under the 2025 Act), the practical due dates remain the same:
Compliance
FY 2025-26 (IT Act, 1961)
FY 2026-27 (IT Act, 2025)
TDS Payment
7th of following month
7th of following month (no change)
TDS Quarterly Return
Same quarterly dates
Same quarterly dates (no change)
Advance Tax — 1st Instalment
15th June 2025
15th June 2026
Advance Tax — 4th Instalment
15th March 2026
15th March 2027
ITR Filing (non-audit)
31st July 2026 (AY 2026-27)
31st July 2027 (Tax Year 2026-27)
ITR Filing (audit cases)
31st October 2026
31st October 2027
Tax Audit Report
30th September 2026
30th September 2027
Revised / Belated Return
31st December 2026
31st December 2027
Updated Return (ITR-U)
Within 24 months
Within 48 months (new extended window)
Key Takeaway: The new Income Tax Act, 2025 does not significantly alter compliance deadlines. The major benefit is simplification — fewer sections, clearer language, and a unified tax year concept. However, the extended ITR-U window (48 months vs 24 months) is a meaningful change that gives taxpayers more time to rectify errors. Businesses should work with their CA to ensure a smooth transition during FY 2026-27.
2. GST — Key Due Dates
GST compliance involves monthly, quarterly, and annual return filings depending on your registration type and turnover.
Monthly GST Returns
Return
Description
Due Date
Applicable To
GSTR-1
Outward supplies
11th of the following month
Regular taxpayers
GSTR-3B
Summary return + tax payment
20th of the following month
Regular taxpayers
GSTR-7
TDS return
10th of the following month
TDS deductors
GSTR-8
TCS return
10th of the following month
E-commerce operators
IFF (Invoice Furnishing Facility)
Optional B2B invoices
13th of the following month
QRMP taxpayers (quarterly filers)
Quarterly GST Returns (QRMP Scheme)
Taxpayers with turnover up to Rs. 5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme.
Quarter
GSTR-1 Due Date
GSTR-3B Due Date
Q1 (Apr – Jun 2025)
13th July 2025
22nd/24th July 2025
Q2 (Jul – Sep 2025)
13th October 2025
22nd/24th October 2025
Q3 (Oct – Dec 2025)
13th January 2026
22nd/24th January 2026
Q4 (Jan – Mar 2026)
13th April 2026
22nd/24th April 2026
Note: GSTR-3B due date is 22nd for taxpayers in Category A states (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AP, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep) and 24th for Category B states (remaining states).
Annual GST Filings
Return
Description
Due Date
Applicable To
GSTR-9
Annual Return
31st December 2025 (for FY 2024-25)
Turnover > Rs. 2 crore
GSTR-9C
Reconciliation Statement
31st December 2025 (for FY 2024-25)
Turnover > Rs. 5 crore
GST Audit
Self-certified reconciliation
31st December 2025
Turnover > Rs. 5 crore
ITC-04
Job Work Return (annual)
25th April 2025 (for FY 2024-25)
Turnover up to Rs. 5 crore
ITC-04
Job Work Return (half-yearly)
25th Oct / 25th Apr
Turnover > Rs. 5 crore
Penalties for Non-Compliance — GST
Default
Penalty / Consequence
Late filing of GSTR-3B
Rs. 50 per day (Rs. 20 for nil return), max Rs. 10,000 per return
Late filing of GSTR-1
Rs. 50 per day (Rs. 20 for nil return), max Rs. 10,000 per return
Late filing of GSTR-9
Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), max 0.25% of turnover
Non-filing of returns
GST registration can be cancelled after continuous default
Interest on late tax payment
18% per annum on the outstanding tax amount
Wrong ITC claim
100% penalty on wrongful ITC + interest at 24% per annum
3. Companies Act, 2013 — Key Due Dates
Companies registered under the Companies Act have extensive compliance requirements with the Ministry of Corporate Affairs (MCA).
Annual Filing Calendar
Form / Filing
Description
Due Date
Section
Board Meetings
Minimum 4 per year
Gap not exceeding 120 days between two meetings
Sec 173
First Board Meeting
After incorporation
Within 30 days of incorporation
Sec 173
Annual General Meeting (AGM)
Annual shareholders meeting
Within 6 months from end of FY (by 30th September)
Sec 96
AOC-4 / AOC-4 CFS
Financial Statements
Within 30 days of AGM
Sec 137
MGT-7 / MGT-7A
Annual Return
Within 60 days of AGM
Sec 92
ADT-1
Auditor Appointment
Within 15 days of AGM
Sec 139
DIR-3 KYC
Director KYC
30th September every year
Rule 12A
MSME-1
Outstanding payments to MSMEs
Half-yearly (by 31st Oct and 30th April)
Sec 405
DPT-3
Return of Deposits
30th June every year
Sec 73
Event-Based Filings
Event
Form
Due Date
Change in Directors
DIR-12
Within 30 days
Change in Registered Office
INC-22
Within 30 days
Allotment of Shares
PAS-3
Within 30 days
Creation / Modification of Charge
CHG-1
Within 30 days
Change in Authorized Capital
SH-7
Within 30 days
Change in MOA / AOA
MGT-14
Within 30 days
Penalties for Non-Compliance — Companies Act
Default
Penalty
Late filing of AOC-4 / MGT-7
Rs. 100 per day of delay (no maximum cap)
Non-holding of AGM
Rs. 1 lakh on company + Rs. 5,000 per day on officers
Non-filing of DIR-3 KYC
Rs. 5,000 one-time penalty + DIN deactivation
Non-filing of MSME-1
Rs. 25,000 on company + Rs. 25,000 on officers
Non-appointment of auditor
Penalty up to Rs. 5 lakhs
4. LLP Act, 2008 — Key Due Dates
LLPs have simpler compliance compared to companies but still have mandatory annual filings.
Form / Filing
Description
Due Date
Section
Form 8
Statement of Accounts & Solvency
Within 30 days from end of 6 months of FY (by 30th October)
Sec 34
Form 11
Annual Return
Within 60 days from end of FY (by 30th May)
Sec 35
Form 3
LLP Agreement / Changes
Within 30 days of incorporation or change
Sec 23
Form 4
Change in Partners / Designated Partners
Within 30 days of change
Sec 25
DIR-3 KYC
Designated Partner KYC
30th September every year
Rule 12A
Income Tax Return
ITR-5
31st July / 31st October (if audit applicable)
IT Act
Penalties for Non-Compliance — LLP
Default
Penalty
Late filing of Form 8
Rs. 100 per day of delay
Late filing of Form 11
Rs. 100 per day of delay
Non-filing of DIR-3 KYC
Rs. 5,000 one-time + DPIN deactivation
Non-maintenance of books
Penalty up to Rs. 5 lakhs
5. Labour Laws — Key Due Dates
Employers must comply with PF, ESI, Professional Tax, and other labour law deadlines.
EPF (Employees' Provident Fund)
Obligation
Due Date
Authority
Monthly PF Contribution Payment
15th of the following month
EPFO
ECR (Electronic Challan-cum-Return)
15th of the following month
EPFO
PF Annual Return (Form 3A & 6A)
25th April
EPFO
PF Registration
Within 30 days of reaching 20 employees
EPFO
ESI (Employees' State Insurance)
Obligation
Due Date
Authority
Monthly ESI Contribution Payment
15th of the following month
ESIC
Half-Yearly Return
12th May (Oct-Mar) / 12th November (Apr-Sep)
ESIC
ESI Registration
Within 30 days of reaching 10 employees
ESIC
Professional Tax (State-wise)
Obligation
Due Date
Applicable States
Monthly Payment
Varies by state (typically by 15th–20th)
Maharashtra, Karnataka, West Bengal, etc.
Annual Return
Varies by state
States that levy Professional Tax
Enrollment Certificate
Before starting business
Employer and self-employed professionals
Note: Professional Tax rates and due dates vary by state. Haryana does not currently levy Professional Tax on salaried individuals, but employers with presence in other states must comply with respective state laws.
Penalties for Non-Compliance — Labour Laws
Default
Penalty
Late payment of PF
Interest at 12% per annum + damages up to 100% of arrears
Non-registration under PF
Imprisonment up to 3 years + fine up to Rs. 10,000
Late payment of ESI
Interest at 12% per annum + damages
Non-payment of Professional Tax
Penalty up to 50% of the amount due
6. Month-Wise Compliance Snapshot (FY 2025-26)
This quick-reference calendar shows the most critical deadlines each month.
April 2025
Due Date
Compliance
Act
7th April
TDS/TCS payment for March
Income Tax
11th April
GSTR-1 for March
GST
15th April
PF & ESI payment for March
Labour Laws
20th April
GSTR-3B for March
GST
25th April
ITC-04 for FY 2024-25 (turnover up to Rs. 5 Cr)
GST
30th April
TDS payment for March (special deadline)
Income Tax
30th April
MSME-1 (Oct-Mar half year)
Companies Act
May 2025
Due Date
Compliance
Act
7th May
TDS/TCS payment for April
Income Tax
11th May
GSTR-1 for April
GST
15th May
PF & ESI payment for April
Labour Laws
20th May
GSTR-3B for April
GST
30th May
LLP Form 11 (Annual Return)
LLP Act
31st May
TDS Return for Q4 (Jan-Mar)
Income Tax
June 2025
Due Date
Compliance
Act
7th June
TDS/TCS payment for May
Income Tax
11th June
GSTR-1 for May
GST
15th June
1st Instalment of Advance Tax (15%)
Income Tax
15th June
PF & ESI payment for May
Labour Laws
20th June
GSTR-3B for May
GST
30th June
DPT-3 (Return of Deposits)
Companies Act
July 2025
Due Date
Compliance
Act
7th July
TDS/TCS payment for June
Income Tax
11th July
GSTR-1 for June
GST
15th July
PF & ESI payment for June
Labour Laws
20th July
GSTR-3B for June
GST
31st July
TDS Return for Q1 (Apr-Jun)
Income Tax
31st July
ITR filing — Individuals, HUF (no audit)
Income Tax
August – September 2025
Due Date
Compliance
Act
7th of each month
TDS/TCS payment
Income Tax
11th of each month
GSTR-1
GST
15th of each month
PF & ESI payment
Labour Laws
15th September
2nd Instalment of Advance Tax (45%)
Income Tax
20th of each month
GSTR-3B
GST
30th September
AGM for companies (FY 2024-25)
Companies Act
30th September
Tax Audit Report (Form 3CA/3CB-3CD)
Income Tax
30th September
DIR-3 KYC for Directors / Designated Partners
Companies Act / LLP Act
October 2025
Due Date
Compliance
Act
7th October
TDS/TCS payment for September
Income Tax
11th October
GSTR-1 for September
GST
15th October
PF & ESI payment for September
Labour Laws
20th October
GSTR-3B for September
GST
30th October
LLP Form 8 (Statement of Accounts)
LLP Act
30th October
AOC-4 (within 30 days of AGM)
Companies Act
31st October
ITR filing — Audit cases (Sec 44AB)
Income Tax
31st October
TDS Return for Q2 (Jul-Sep)
Income Tax
31st October
Transfer Pricing Report (Form 3CEB)
Income Tax
31st October
MSME-1 (Apr-Sep half year)
Companies Act
November 2025
Due Date
Compliance
Act
7th November
TDS/TCS payment for October
Income Tax
11th November
GSTR-1 for October
GST
15th November
PF & ESI payment for October
Labour Laws
20th November
GSTR-3B for October
GST
29th November
MGT-7 (within 60 days of AGM)
Companies Act
30th November
ITR filing — Transfer Pricing cases
Income Tax
December 2025
Due Date
Compliance
Act
7th December
TDS/TCS payment for November
Income Tax
11th December
GSTR-1 for November
GST
15th December
3rd Instalment of Advance Tax (75%)
Income Tax
15th December
PF & ESI payment for November
Labour Laws
20th December
GSTR-3B for November
GST
31st December
GSTR-9 / GSTR-9C (Annual Return for FY 2024-25)
GST
31st December
Revised / Belated Return for AY 2025-26
Income Tax
January – March 2026
Due Date
Compliance
Act
7th of each month
TDS/TCS payment
Income Tax
11th of each month
GSTR-1
GST
15th of each month
PF & ESI payment
Labour Laws
20th of each month
GSTR-3B
GST
31st January
TDS Return for Q3 (Oct-Dec)
Income Tax
15th March
4th Instalment of Advance Tax (100%)
Income Tax
15th March
Advance Tax — Presumptive Taxation (full amount)
Income Tax
31st March
Last date for tax-saving investments (Sec 80C, etc.)
Income Tax
31st March
Last date for linking PAN-Aadhaar (if extended)
Income Tax
7. Smart Compliance Tips
Staying on top of compliance is not just about knowing the dates — it is about building a system that ensures nothing falls through the cracks.
Set Up Calendar Alerts: Create recurring reminders at least 7 days before each due date. Most penalties kick in from the very next day after the deadline.
Maintain a Compliance Register: Keep a spreadsheet or use compliance management software that tracks all applicable statutes, due dates, filing status, and responsible persons.
Reconcile Monthly: Do not wait until the annual filing deadline. Reconcile your books, TDS credits (Form 26AS / AIS), and GST ITC ledger every month.
Engage a Professional: A Chartered Accountant can not only file your returns on time but also help you plan payments (especially advance tax instalments) to optimize cash flow.
Use Government Portals Proactively: Regularly check the Income Tax e-filing portal, GST portal, and MCA portal for any notices, demand orders, or compliance reminders.
Conclusion
Compliance in India is complex, but it is manageable with proper planning and professional support. The key is to be proactive rather than reactive — missing a single deadline can trigger a cascade of penalties, interest, and unnecessary stress.
At Bachhal Vijender & Associates, we offer end-to-end compliance management services. Our team tracks every deadline for our clients and ensures timely filing under all applicable statutes. Whether you are an individual taxpayer, a startup, or an established company, we can help you stay compliant and focused on growing your business.
Need help managing your compliance deadlines? Book a free consultation with our team and let us handle the paperwork while you focus on what matters most — your business.
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