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Compliance calendar

Every deadline that applies to Indian businesses — pick a month, see what's due, and what it costs to miss it. Dates follow the standard statutory calendars published by CBIC, the Income Tax Department, MCA, EPFO and ESIC. Extensions do happen, so check the latest notification before you file.

January

Due	Compliance	Authority	How often	If you miss it
7 Jan	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Jan	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Jan	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Jan	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Jan	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Jan	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
18 Jan	CMP-08 — composition tax payment	GST (CBIC)	Quarterly	Interest at 18% p.a. on delayed payment.
20 Jan	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Jan	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
31 Jan	TDS returns — 24Q / 26Q / 27Q	Income Tax Department	Quarterly	Late filing fee ₹200/day under section 234E, capped at the TDS amount.

February

Due	Compliance	Authority	How often	If you miss it
7 Feb	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Feb	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Feb	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Feb	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Feb	Form 16A — quarterly TDS certificates	Income Tax Department	Quarterly	Penalty ₹100/day of delay under section 272A, capped at the TDS amount.
15 Feb	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Feb	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
20 Feb	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Feb	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.

March

Due	Compliance	Authority	How often	If you miss it
7 Mar	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Mar	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Mar	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Mar	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Mar	Advance tax — 4th instalment (100% of liability)	Income Tax Department	Yearly	Interest under sections 234B/234C on short or delayed payment.
15 Mar	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Mar	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
20 Mar	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Mar	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
31 Mar	ITR-U — updated return (earliest open assessment year)	Income Tax Department	Yearly	Additional tax of 25–50% of the extra liability disclosed.
31 Mar	LUT — export without IGST (for FY 2027-28)	GST (CBIC)	Yearly	Exports without a valid LUT attract IGST.

April

Due	Compliance	Authority	How often	If you miss it
7 Apr	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Apr	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Apr	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Apr	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Apr	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Apr	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
18 Apr	CMP-08 — composition tax payment	GST (CBIC)	Quarterly	Interest at 18% p.a. on delayed payment.
20 Apr	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Apr	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
25 Apr	ITC-04 — goods sent to job worker	GST (CBIC)	Half-yearly	Late fee ₹50/day.
30 Apr	GSTR-4 — composition annual return	GST (CBIC)	Yearly	Late fee ₹50/day (₹20/day for nil returns).
30 Apr	MSME Form I — dues to micro & small enterprises (Oct–Mar)	MCA / ROC	Half-yearly	Additional fee of ₹100/day of delay.

May

Due	Compliance	Authority	How often	If you miss it
7 May	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 May	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 May	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 May	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 May	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 May	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
20 May	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 May	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
30 May	LLP Form 11 — annual return	MCA / ROC	Yearly	Additional fee of ₹100/day of delay.
31 May	TDS returns — 24Q / 26Q / 27Q	Income Tax Department	Quarterly	Late filing fee ₹200/day under section 234E, capped at the TDS amount.
31 May	SFT — statement of financial transactions (Form 61A)	Income Tax Department	Yearly	Penalty ₹500/day of delay.
31 May	Form 10BD — donation statements (trusts/NGOs)	Income Tax Department	Yearly	Late filing fee ₹200/day under section 234E.
31 May	FSSAI annual return (Form D-1)	FSSAI	Yearly	Late fee ₹100/day.

June

Due	Compliance	Authority	How often	If you miss it
7 Jun	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Jun	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Jun	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Jun	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Jun	Form 16 — TDS certificate to employees	Income Tax Department	Yearly	Penalty ₹100/day of delay under section 272A, capped at the TDS amount.
15 Jun	Form 16A — quarterly TDS certificates	Income Tax Department	Quarterly	Penalty ₹100/day of delay under section 272A, capped at the TDS amount.
15 Jun	Advance tax — 1st instalment (15% of liability)	Income Tax Department	Yearly	Interest under sections 234B/234C on short or delayed payment.
15 Jun	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Jun	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
20 Jun	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Jun	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
30 Jun	DPT-3 — return of deposits	MCA / ROC	Yearly	Additional fee of ₹100/day of delay.
30 Jun	IEC — annual update	DGFT	Yearly	IEC can be deactivated if not updated.

July

Due	Compliance	Authority	How often	If you miss it
7 Jul	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Jul	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Jul	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Jul	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Jul	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Jul	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
15 Jul	FLA return — foreign liabilities & assets	RBI	Yearly	FEMA contravention penalties can apply.
18 Jul	CMP-08 — composition tax payment	GST (CBIC)	Quarterly	Interest at 18% p.a. on delayed payment.
20 Jul	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Jul	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
31 Jul	TDS returns — 24Q / 26Q / 27Q	Income Tax Department	Quarterly	Late filing fee ₹200/day under section 234E, capped at the TDS amount.
31 Jul	Income tax return — individuals & HUF (non-audit cases)	Income Tax Department	Yearly	Late fee up to ₹5,000 under section 234F (₹1,000 if total income is up to ₹5 lakh).

August

Due	Compliance	Authority	How often	If you miss it
7 Aug	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Aug	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Aug	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Aug	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Aug	Form 16A — quarterly TDS certificates	Income Tax Department	Quarterly	Penalty ₹100/day of delay under section 272A, capped at the TDS amount.
15 Aug	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Aug	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
20 Aug	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Aug	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.

September

Due	Compliance	Authority	How often	If you miss it
7 Sep	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Sep	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Sep	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Sep	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Sep	Advance tax — 2nd instalment (45% of liability)	Income Tax Department	Yearly	Interest under sections 234B/234C on short or delayed payment.
15 Sep	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Sep	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
20 Sep	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Sep	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
30 Sep	Tax audit report — Form 3CA / 3CB–3CD	Income Tax Department	Yearly	Penalty of ₹1.5 lakh or 0.5% of turnover under section 271B, whichever is lower.
30 Sep	Form 10B / 10BB — trust audit report	Income Tax Department	Yearly	Exemption can be denied for the year if missed.
30 Sep	DIR-3 KYC — director KYC	MCA / ROC	Yearly	Fee of ₹5,000 if filed after the due date.

October

Due	Compliance	Authority	How often	If you miss it
7 Oct	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Oct	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Oct	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Oct	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Oct	ADT-1 — auditor appointment	MCA / ROC	Yearly	Additional fee of ₹100/day of delay on late filing.
15 Oct	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Oct	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
18 Oct	CMP-08 — composition tax payment	GST (CBIC)	Quarterly	Interest at 18% p.a. on delayed payment.
20 Oct	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Oct	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
25 Oct	ITC-04 — goods sent to job worker	GST (CBIC)	Half-yearly	Late fee ₹50/day.
30 Oct	AOC-4 — financial statements with ROC	MCA / ROC	Yearly	Additional fee of ₹100/day of delay (30 days from the AGM).
30 Oct	LLP Form 8 — statement of accounts & solvency	MCA / ROC	Yearly	Additional fee of ₹100/day of delay.
31 Oct	TDS returns — 24Q / 26Q / 27Q	Income Tax Department	Quarterly	Late filing fee ₹200/day under section 234E, capped at the TDS amount.
31 Oct	Income tax return — companies & tax-audit cases	Income Tax Department	Yearly	Late fee up to ₹5,000 under section 234F (₹1,000 if total income is up to ₹5 lakh).
31 Oct	MSME Form I — dues to micro & small enterprises (Apr–Sep)	MCA / ROC	Half-yearly	Additional fee of ₹100/day of delay.

November

Due	Compliance	Authority	How often	If you miss it
7 Nov	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Nov	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Nov	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Nov	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Nov	Form 16A — quarterly TDS certificates	Income Tax Department	Quarterly	Penalty ₹100/day of delay under section 272A, capped at the TDS amount.
15 Nov	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Nov	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
20 Nov	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Nov	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
29 Nov	MGT-7 / MGT-7A — annual return with ROC	MCA / ROC	Yearly	Additional fee of ₹100/day of delay (60 days from the AGM).

December

Due	Compliance	Authority	How often	If you miss it
7 Dec	TDS / TCS payment	Income Tax Department	Monthly	Interest of 1.5% per month on the TDS/TCS paid late.
10 Dec	GSTR-7 — GST TDS return	GST (CBIC)	Monthly	Late fee ₹200/day.
10 Dec	GSTR-8 — TCS return (e-commerce operators)	GST (CBIC)	Monthly	Late fee ₹200/day.
11 Dec	GSTR-1 — outward supplies	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus interest on delayed tax payment.
15 Dec	Advance tax — 3rd instalment (75% of liability)	Income Tax Department	Yearly	Interest under sections 234B/234C on short or delayed payment.
15 Dec	EPF — ECR filing & payment	EPFO	Monthly	Interest at 12% p.a. on delayed dues, plus damages up to 25% of the arrears.
15 Dec	ESI — monthly contribution	ESIC	Monthly	Interest at 12% p.a. on delayed contributions, plus damages as assessed.
20 Dec	GSTR-3B — summary return & tax payment	GST (CBIC)	Monthly	Late fee ₹50/day (₹20/day for nil returns), plus 18% p.a. interest on tax paid late.
20 Dec	GSTR-5 — non-resident taxable person	GST (CBIC)	Monthly	Late fee ₹50/day.
31 Dec	GSTR-9 — annual return	GST (CBIC)	Yearly	Late fee ₹200/day (₹100 each under CGST and SGST), capped as per turnover.
31 Dec	GSTR-9C — reconciliation statement	GST (CBIC)	Yearly	Filed alongside GSTR-9; late fees apply on the annual return.
31 Dec	Belated / revised income tax return	Income Tax Department	Yearly	Late fee up to ₹5,000 under section 234F, plus interest under 234A/B/C.

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