Compliance calendar
Every recurring statutory date a small business is likely to owe, who it applies to, and what being late costs — with the section that says so.
Quick Statutory Answer
The monthly rhythm: TDS deposit by the 7th, GSTR-1 by the 11th, PF and ESI by the 15th, and GSTR-3B by the 20th — each for the month before. Quarterly TDS returns fall on 31 July, 31 October, 31 January and 31 May; advance tax on 15 June, 15 September, 15 December and 15 March.
| Date | What is due | Covers | Who must file | If late | Law |
|---|---|---|---|---|---|
| Wed, 11 November 2026 | GSTR-1 (outward supplies) | for October 2026 | GST-registered businesses filing monthly (quarterly QRMP filers file by the 13th after the quarter) | ₹50 a day (₹20 for a nil return) until filed, up to a cap set by turnover | CGST Act, s. 47 |
| Sun, 15 November 2026 | ESI contributions | for October 2026 | Employers covered by ESIC — generally from 10 employees, for staff within the wage ceiling | Interest on the late contribution, and damages that grow with the delay | Code on Social Security, 2020 |
| Sun, 15 November 2026 | PF contributions | for October 2026 | Employers registered with EPFO — compulsory from 20 employees | 12% a year interest on the late contribution, and damages on top | Code on Social Security, ss. 127 & 128 |
| Fri, 20 November 2026 | GSTR-3B return and GST payment | for October 2026 | GST-registered businesses filing monthly (quarterly filers: 22nd or 24th after the quarter, by state) | ₹50 a day late fee (₹20 for a nil return), plus 18% a year interest on unpaid tax | CGST Act, ss. 47 & 50 |
| Sun, 29 November 2026 | MGT-7 (annual return) | for FY 2025-26 | Private limited companies and OPCs (an OPC or small company files MGT-7A) | ₹100 a day, with no upper limit | Companies Act, 2013, s. 403 |
| Mon, 7 December 2026 | TDS / TCS deposit | for November 2026 | Anyone who deducts tax at source — on salaries, rent, contractor or professional fees | Interest at 1.5% a month on the tax, from the date it was deducted until it is paid (1% a month for any delay in deducting it) | Income-tax Act, 2025, s. 398(3)(a) (formerly s. 201(1A)) |
| Fri, 11 December 2026 | GSTR-1 (outward supplies) | for November 2026 | GST-registered businesses filing monthly (quarterly QRMP filers file by the 13th after the quarter) | ₹50 a day (₹20 for a nil return) until filed, up to a cap set by turnover | CGST Act, s. 47 |
| Tue, 15 December 2026 | Advance tax instalment | 3rd instalment — 75% of tax for FY 2026-27 | Anyone whose tax for the year, after TDS, will be ₹10,000 or more | Interest on the shortfall, month by month, until it is paid | Income-tax Act, 2025, ss. 424 & 425 (formerly ss. 234B & 234C) |
| Tue, 15 December 2026 | ESI contributions | for November 2026 | Employers covered by ESIC — generally from 10 employees, for staff within the wage ceiling | Interest on the late contribution, and damages that grow with the delay | Code on Social Security, 2020 |
| Tue, 15 December 2026 | PF contributions | for November 2026 | Employers registered with EPFO — compulsory from 20 employees | 12% a year interest on the late contribution, and damages on top | Code on Social Security, ss. 127 & 128 |
| Sun, 20 December 2026 | GSTR-3B return and GST payment | for November 2026 | GST-registered businesses filing monthly (quarterly filers: 22nd or 24th after the quarter, by state) | ₹50 a day late fee (₹20 for a nil return), plus 18% a year interest on unpaid tax | CGST Act, ss. 47 & 50 |
| What is due | When | Who | If late | Law |
|---|---|---|---|---|
| TDS / TCS deposit | 7th of every month for tax deducted the month before; 30 April for tax deducted in March | Anyone who deducts tax at source — on salaries, rent, contractor or professional fees | Interest at 1.5% a month on the tax, from the date it was deducted until it is paid (1% a month for any delay in deducting it) | Income-tax Act, 2025, s. 398(3)(a) (formerly s. 201(1A)) |
| GSTR-1 (outward supplies) | 11th of every month, for the month before | GST-registered businesses filing monthly (quarterly QRMP filers file by the 13th after the quarter) | ₹50 a day (₹20 for a nil return) until filed, up to a cap set by turnover | CGST Act, s. 47 |
| PF contributions | 15th of every month, for the wages of the month before | Employers registered with EPFO — compulsory from 20 employees | 12% a year interest on the late contribution, and damages on top | Code on Social Security, ss. 127 & 128 |
| ESI contributions | 15th of every month, for the wages of the month before | Employers covered by ESIC — generally from 10 employees, for staff within the wage ceiling | Interest on the late contribution, and damages that grow with the delay | Code on Social Security, 2020 |
| GSTR-3B return and GST payment | 20th of every month, for the month before | GST-registered businesses filing monthly (quarterly filers: 22nd or 24th after the quarter, by state) | ₹50 a day late fee (₹20 for a nil return), plus 18% a year interest on unpaid tax | CGST Act, ss. 47 & 50 |
| Advance tax instalment | 15 June (15%), 15 September (45%), 15 December (75%) and 15 March (100%) of the year’s tax | Anyone whose tax for the year, after TDS, will be ₹10,000 or more | Interest on the shortfall, month by month, until it is paid | Income-tax Act, 2025, ss. 424 & 425 (formerly ss. 234B & 234C) |
| Quarterly TDS return (24Q / 26Q) | 31 July, 31 October, 31 January and 31 May, for the quarter just ended | Anyone who deducts tax at source | ₹200 a day until filed, up to the amount of TDS — and a separate penalty of ₹10,000 to ₹1,00,000 | Income-tax Act, 2025, ss. 427 & 461 (formerly ss. 234E & 271H) |
| Income tax return — no business income | 31 July, for the financial year that ended on 31 March | Individuals and others with no business or professional income and no audit — salaried people, landlords, investors | ₹5,000 late fee (₹1,000 if total income is up to ₹5 lakh), which cannot be waived once triggered | Income-tax Act, 2025, s. 428 (formerly s. 234F) |
| Income tax return — business, not audited | 31 August, for the financial year that ended on 31 March | Proprietors and professionals, and partners of firms, whose accounts do not need an audit | ₹5,000 late fee (₹1,000 if total income is up to ₹5 lakh), which cannot be waived once triggered | Income-tax Act, 2025, s. 428 (formerly s. 234F) |
| Income tax return — companies and audited businesses | 31 October, for the financial year that ended on 31 March | Every company, and any business whose accounts must be audited | ₹5,000 late fee (₹1,000 if total income is up to ₹5 lakh), which cannot be waived once triggered | Income-tax Act, 2025, s. 428 (formerly s. 234F) |
| LLP Form 11 (annual return) | 30 May, for the financial year just ended | Every limited liability partnership | ₹100 a day, per form | LLP Act, 2008, s. 69 |
| LLP Form 8 (statement of account and solvency) | 30 October, for the financial year just ended | Every limited liability partnership | ₹100 a day, per form | LLP Act, 2008, s. 69 |
| AOC-4 (financial statements) | 30 days after the AGM — 30 October for an AGM held on 30 September | Private limited companies. An OPC holds no AGM and files within 180 days of the year end: 27 September | ₹100 a day, with no upper limit | Companies Act, 2013, s. 403 |
| MGT-7 (annual return) | 60 days after the AGM — 29 November for an AGM held on 30 September | Private limited companies and OPCs (an OPC or small company files MGT-7A) | ₹100 a day, with no upper limit | Companies Act, 2013, s. 403 |
| DPDP Act compliance deadline | 13 May 2027 — notice, consent, security safeguards and breach reporting | Any business that collects personal data of customers or employees in India | Up to ₹250 crore for failing to protect personal data, and up to ₹200 crore for failing to report a breach | DPDP Act, 2023, Schedule |
Most businesses owe only some of these. A proprietor below the GST threshold files no GST return; a firm with no employees has no PF or ESI; only companies file AOC-4 and MGT-7. Create a free account and VidhiSar works out which dates are yours from a few questions, puts them on your calendar with what each would cost if missed, and reminds you before each one.
These are the dates the law sets. The government extends some of them by notification, often close to the day, and a few depend on facts about your business — your turnover slab, whether you file GST quarterly, when your AGM was held. Check for an extension, and confirm with your CA, before treating a date as final.