§ Resources · Calendar
Compliance calendar
For a March year-end company with foreign investment. Filter by area, or search for a form.
Indicative only
These are the long-standing statutory dates. The Central Government and the regulators extend, change or renumber them by notification, and the Income-tax Act, 2025 (from 1 April 2026) changed the tax forms. Always confirm the notified date for the year.
Every month
| When | Obligation | Basis |
|---|---|---|
| 7th | Deposit tax deducted at source in the previous month (30 April for March deductions) | Income-tax rules |
| 11th | GSTR-1 — outward supplies, for monthly filers | CGST Rules, 2017 |
| 15th | Provident fund and ESI contributions for the previous month | EPF and ESI statutes |
| 20th | GSTR-3B — summary return and payment, for monthly filers | CGST Rules, 2017 |
| 7 working days after month-end | ECB-2 return for external commercial borrowing | RBI Master Direction |
April
| When | Obligation | Basis |
|---|---|---|
| 30 April | TDS deposit for March deductions | Income-tax rules |
| 30 April | MSME-1 half-yearly return for October to March | Companies Act, 2013, s. 405 |
May
| When | Obligation | Basis |
|---|---|---|
| 31 May | TDS statement for the January–March quarter | Income-tax rules |
June
| When | Obligation | Basis |
|---|---|---|
| 15 June | First advance-tax instalment; salary TDS certificates for the previous year | Income-tax rules |
| 30 June | DPT-3 return of deposits and certain receipts | Companies (Acceptance of Deposits) Rules, 2014 |
July
| When | Obligation | Basis |
|---|---|---|
| 15 July | FLA return for entities with foreign investment | RBI Master Direction |
| 31 July | TDS statement for the April–June quarter | Income-tax rules |
| 31 July | Income-tax return for non-audit assessees — check the notified date | Income-tax Act in force |
September
| When | Obligation | Basis |
|---|---|---|
| 15 September | Second advance-tax instalment (cumulative) | Income-tax rules |
| 30 September | Last date for the AGM of a March year-end company | Companies Act, 2013, s. 96 |
| 30 September | Annual activity certificate for a liaison office | RBI regulations |
| 30 September | Director KYC, where the MCA requires it — confirm the current rule | Companies Rules, 2014 |
October
| When | Obligation | Basis |
|---|---|---|
| 31 October | TDS statement for the July–September quarter | Income-tax rules |
| 31 October | MSME-1 half-yearly return for April to September | Companies Act, 2013, s. 405 |
December
| When | Obligation | Basis |
|---|---|---|
| 15 December | Third advance-tax instalment (cumulative) | Income-tax rules |
| 31 December | GSTR-9 annual return, where applicable, for the previous financial year | CGST Rules, 2017 |
January
| When | Obligation | Basis |
|---|---|---|
| 31 January | TDS statement for the October–December quarter | Income-tax rules |
March
| When | Obligation | Basis |
|---|---|---|
| 15 March | Final advance-tax instalment | Income-tax rules |
| 31 March | Financial year ends — close books; last day for many tax-saving and ITC-related actions |
Event-based clocks
| When | Obligation | Basis |
|---|---|---|
| AGM + 30 days | File financial statements in Form AOC-4 | Companies Act, 2013, s. 137 |
| AGM + 60 days | File the annual return in Form MGT-7 or MGT-7A | Companies Act, 2013, s. 92 |
| Incorporation + 30 days | First board meeting; appoint the first auditor | Companies Act, 2013, ss. 173, 139 |
| Incorporation + 180 days | Declaration of commencement of business in Form INC-20A | Companies Act, 2013, s. 10A |
| Appointment + 15 days | ADT-1 intimation of auditor appointment | Companies Act, 2013, s. 139 |
| Change + 30 days | DIR-12 for change in directors; INC-22 for change of registered office | Companies Act, 2013, ss. 170, 12 |
| Charge creation + 30 days | Register a charge with the Registrar | Companies Act, 2013, s. 77 |
| Share allotment + 30 days | FC-GPR for equity issued to a non-resident | FEMA NDI Rules, 2019 |
| Share transfer + 60 days | FC-TRS for a transfer between a resident and a non-resident | FEMA NDI Rules, 2019 |
| Funds received + 60 days | Allot shares against foreign inward remittance, or refund | FEMA NDI Rules, 2019 |
| Export + 9 months | Realise and repatriate export proceeds | RBI Master Direction |
| Execution + 4 months | Present a registrable document for registration | Registration Act, 1908, s. 23 |
Related guides: annual ROC compliance · TDS · FEMA reporting · GST.