This page brings together calendar entries for GST, TDS, income tax, ROC, payroll and FEMA. Use the sections as a planning reference, print or save a copy, and check current official notices before acting. Compiled by Finclar Team for founders and finance teams.
If you remember nothing else, remember these rhythms. They repeat every month, every quarter, every year.
Monthly filers (T/O > ₹5 Cr or opted-in)
| GSTR-1 (outward supplies) | 11th of next month |
| GSTR-3B (summary + tax) | 20th of next month |
| GSTR-9 (annual) | 31 Dec following FY-end |
| GSTR-9C (reconciliation) | 31 Dec (if T/O > ₹5 Cr) |
Quarterly Return Monthly Payment · T/O ≤ ₹5 Cr
| PMT-06 (monthly tax) | 25th of next month |
| GSTR-1 (quarterly) | 13th of next quarter |
| GSTR-3B (quarterly) | 22nd or 24th (state-based) |
Sections 192, 194 family, 195 etc.
| TDS deposit (Apr–Feb) | 7th of next month |
| TDS deposit (March) | 30 April |
| Quarterly return (24Q/26Q/27Q) | 31 Jul, 31 Oct, 31 Jan, 31 May |
| Form 16 (annual) | 15 June |
| Form 16A (quarterly) | 15 days after quarterly return |
If total tax liability ≥ ₹10,000
| 15 June | 15% cumulative |
| 15 September | 45% cumulative |
| 15 December | 75% cumulative |
| 15 March | 100% cumulative |
EPF / ESI / Professional Tax
| EPF deposit + ECR | 15th of next month |
| ESI deposit | 15th of next month |
| Professional Tax | State-specific (typically 30th) |
| PF annual return | 30 April |
Private + public limited companies
| AGM | Within 6 months of FY-end (max 30 Sep) |
| AOC-4 (financials) | 30 days from AGM |
| MGT-7 (annual return) | 60 days from AGM |
| DPT-3 (deposits) | 30 June |
| MSME-1 (half-yearly) | 30 Apr · 30 Oct |
| DIR-3 KYC | 30 June, once every three financial years (next: 30 June 2028 for most directors) |
A late filing here, an unpaid interest there — they compound quickly. Use this table as a deterrent.
| Default | Section | Penalty / Fee | Notes |
|---|---|---|---|
| GSTR-3B late filing | CGST Sec 47 | ₹50/day (₹20 nil) | Capped at ₹10,000 + interest @ 18% on unpaid tax |
| GSTR-1 late filing | CGST Sec 47 | ₹50/day (₹20 nil) | Capped at ₹5,000–₹10,000 based on T/O |
| GSTR-9 / 9C late | CGST Sec 47 | ₹100/day | Capped at 0.25% of T/O |
| TDS late deposit | Sec 201(1A) | 1.5% / month | Interest from deduction date to payment |
| TDS return late filing | Sec 234E | ₹200 / day | Capped at TDS deducted in the return |
| TDS return > 1 year late | Sec 271H | ₹10,000 – ₹1 L | Discretionary penalty by AO |
| ITR after due date | Sec 234F | ₹1,000 – ₹5,000 | ₹1,000 if TI ≤ ₹5L · ₹5,000 otherwise |
| Tax audit non-furnishing | Sec 271B | 0.5% × T/O · cap ₹1.5L | Waivable if reasonable cause shown |
| Self-assessment tax unpaid | Sec 234A | 1% / month | From due date till payment |
| Advance tax short-paid | Sec 234B/C | 1% / month | On shortfall, computed instalment-wise |
| AOC-4 / MGT-7 late | MCA | ₹100 / day | No upper cap on additional fee |
| DIR-3 KYC missed | Cos Act | ₹5,000 | DIN deactivated until paid |
| MSME Sec 43B(h) breach | IT Sec 43B(h) | Expense disallowed | Plus MSMED interest @ 3× RBI rate |
| 15CA/CB not filed pre-remit. | Sec 271-I | ₹1 L | Per default; mandatory for outward remittances |
Contact Finclar to enquire about reminders or discuss which dates may be relevant to your organisation.