Compliance Calendar
The compliance calendar provides an overview of key statutory due dates that businesses in India must follow. Staying compliant with tax and regulatory timelines helps avoid penalties, interest, and legal issues while ensuring smooth business operations.
This calendar is intended as a general reference. Actual due dates may vary depending on business structure, turnover, and applicable laws.
Why Compliance Timelines Matter
Every registered business in India is required to meet specific compliance obligations under tax, corporate, and labour laws. Missing statutory deadlines can result in late fees, interest, penalties, and in some cases legal notices or disqualification of directors.
A structured compliance calendar helps businesses track recurring obligations, plan documentation in advance, and maintain regulatory discipline throughout the year.
GST Compliance Due Dates
Businesses registered under GST must file periodic returns and make timely tax payments based on their registration type and turnover.
| Compliance | Frequency | Typical Due Date |
|---|---|---|
| GSTR-1 (Outward Supplies) | Monthly / Quarterly | 11th of next month |
| GSTR-3B (Summary Return) | Monthly | 20th of next month |
| GST Payment | Monthly | Along with GSTR-3B |
Income Tax Compliance
Income tax compliance applies to individuals, firms, LLPs, and companies. Businesses must calculate taxable income, pay advance tax where applicable, and file annual income tax returns.
| Compliance | Applicability | Frequency |
|---|---|---|
| Advance Tax Payment | Applicable businesses | Quarterly |
| Income Tax Return Filing | All registered entities | Annual |
ROC and Company Law Compliance
Companies registered under the Companies Act are required to file annual returns and financial statements with the Registrar of Companies (ROC). These filings ensure transparency and regulatory compliance.
| Compliance | Frequency | Applies To |
|---|---|---|
| Annual Return (MGT-7) | Annual | Companies |
| Financial Statements (AOC-4) | Annual | Companies |
Important Note
Compliance requirements and due dates may change based on government notifications and business-specific factors. This calendar is provided for general guidance and should not be treated as a substitute for professional advice.