Indian Statutory Compliance & Due Date Calendar

Due date for depositing Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for the preceding month under Section 200/206C.

First instalment of advance tax for corporate and non-corporate assesses (15% of estimated net tax liability).

Second instalment of advance tax (cumulative 45% of estimated net tax liability).

Third instalment of advance tax (cumulative 75% of estimated net tax liability).

Fourth & final instalment of advance tax (100% of estimated tax liability).

Due date for filing Income Tax Return for non-corporate, non-audit individuals, salaried persons, and HUFs under Section 139(1).

Filing of Audit Report under section 44AB for corporate taxpayers and assesses requiring statutory tax audit.

Due date for filing Income Tax Return for corporate assesses and taxpayers whose accounts are required to be audited.

Final date to file belated return under Sec 139(4) or revised return under Sec 139(5) for the current Assessment Year.

Details of outward supplies of goods and services for taxpayers having turnover > ₹5 Crore or not opted for QRMP.

Optional upload of B2B invoices for quarterly filers under the QRMP scheme.

Summary return of outward supplies, input tax credit availed, and payment of GST tax liability.

Quarterly challan statement for payment of self-assessed tax by composition dealers under section 10.

Mandatory annual GST return and self-certified reconciliation statement for eligible registered taxpayers.

Annual KYC verification for every individual who holds a Director Identification Number (DIN).

Filing company financial statements (Balance Sheet, P&L, Audit Report) with ROC.

Annual return filing with ROC containing shareholding, director changes, and corporate compliance details.