Statutory Compliance Updates
& Regulatory Due Date Tracker
Real-time directory of Indian statutory due dates, MCA annual filings, GST returns, Income Tax TDS schedules, and recent ministry circulars.
Latest Government Circulars & Extension Alerts
Financial Statements Filing (AOC-4 / AOC-4 XBRL)
Section 137, Companies Act 2013 read with Rule 12(1)
Within 30 days of Annual General Meeting (AGM)
Mandatory annual submission of balance sheet, profit and loss account, board's report, and auditor's report on the MCA V3 portal.
Annual Return Filing (MGT-7 / MGT-7A)
Section 92(4), Companies Act 2013 read with Rule 11
Within 60 days of Annual General Meeting (AGM)
Detailed annual disclosure of shareholding patterns, indebtedness, management changes, directors' remuneration, and governance records.
Director Annual KYC (DIR-3 KYC / Web-KYC)
Rule 12A, Companies (Appointment and Qualification of Directors) Rules 2014
30th September of every financial year
Annual digital verification of email, mobile number, residential address, and identity credentials for all active DIN holders.
Half-Yearly MSME Outstanding Dues Return
Section 405, Companies Act 2013 read with MSME Order 2019
31st October (for Apr-Sep period) & 30th April (for Oct-Mar period)
Disclosure of outstanding vendor payments exceeding 45 days along with specific reasons for delay, supplier Udyam registration, and interest calculations.
LLP Statement of Account & Solvency
Section 34(2), Limited Liability Partnership Act 2008 & Rule 24
30th October every year (Within 30 days from end of 6 months of FY)
Declaration by designated partners verifying the financial position, assets, liabilities, and solvency status of the LLP.
LLP Annual Return Filing
Section 35, LLP Act 2008 read with Rule 25
30th May every year (Within 60 days of closure of financial year)
Annual summary of partners, designated partners, total contributions, partner changes, and penalties imposed on the LLP.
Return of Deposits & Non-Deposit Loans
Rule 16, Companies (Acceptance of Deposits) Rules 2014
30th June of every financial year
Annual disclosure of all outstanding loans, advances, inter-corporate borrowings, and funds received not treated as public deposits under Rule 2(1)(c).
Details of Outward Supplies (Monthly GSTR-1)
Section 37, CGST Act 2017 read with Rule 59
11th of every subsequent month
Statement of all outward B2B invoices, debit notes, credit notes, exports, and B2C sales summaries that populate buyer GSTR-2B.
Invoice Furnishing Facility (IFF - QRMP Scheme)
Rule 59(2), CGST Rules 2017
13th of the subsequent month (for Month 1 & Month 2 of Quarter)
Optional facility allowing quarterly filers to upload B2B sales invoices up to ₹50 Lakhs per month so recipients can claim timely Input Tax Credit.
Monthly Summary Return & Tax Settlement (GSTR-3B)
Section 39, CGST Act 2017 read with Rule 61
20th of every subsequent month
Self-assessed summary return computing output tax liability, eligible Input Tax Credit (ITC) reconciliation with GSTR-2B, and cash tax payment via ledger.
Composition Scheme Quarterly Statement (CMP-08)
Section 10, CGST Act 2017 & Rule 62
18th of the month following quarter end
Quarterly summary statement and tax payment challan for composition dealers paying flat tax rate (1%, 5%, or 6%).
GST Annual Return & Reconciliation (GSTR-9 / 9C)
Section 44, CGST Act 2017 read with Rule 80
31st December following the end of financial year
Consolidated annual return of all monthly/quarterly filings, inward/outward supplies, tax paid, refund claimed, and audited ITC reconciliation.
Monthly TDS / TCS Payment Remittance (Challan 281)
Section 200(1), Income Tax Act 1961 read with Rule 30
7th of every subsequent month (30th April for March deductions)
Electronic remittance of all tax deducted at source under sections 192, 194C, 194J, 194I, 194Q, and 194H through NSDL/e-filing portal.
Quarterly TDS Return Filing (Forms 24Q & 26Q - Q2)
Section 200(3), Income Tax Act 1961 read with Rule 31A
31st October (Q2: Jul-Sep)
Quarterly breakdown linking PANs of deductees, challan BSR codes, deduction rates, and certificate generation under TRACES.
Corporate Income Tax Return (ITR-6) - Tax Audit Cases
Section 139(1), Income Tax Act 1961
31st October of the Assessment Year (30th Nov if Transfer Pricing applies)
Comprehensive electronic filing of income statements, audited balance sheets, MAT calculations under 115JB, tax deductions, and depreciation schedules.
Tax Audit Report Submission (Form 3CA / 3CB & 3CD)
Section 44AB, Income Tax Act 1961 read with Rule 6G
30th September of the Assessment Year
Detailed audit report certified by a practising Chartered Accountant reviewing 44 statutory clauses including depreciation, related party transactions, and 43B allowances.
Advance Tax Third Installment (75% Cumulative)
Sections 208, 209, 211, Income Tax Act 1961
15th December 2026
Third installment payment of estimated annual corporate and personal income taxes (minimum cumulative 75% of total estimated tax liability).
Provident Fund Electronic Return & Payment (EPF ECR)
Employees' Provident Funds and Miscellaneous Provisions Act 1952
15th of every subsequent month
Electronic Challan cum Return detailing employee UANs, wages, employer/employee PF contributions, pension fund, and EDLI admin charges.
ESIC Monthly Contribution & Challan Generation
Employees' State Insurance Act 1948 read with Rule 31
15th of every subsequent month
Remittance of health insurance contributions (3.25% employer + 0.75% employee share) for covered workforce.
Professional Tax (PT) Monthly / Quarterly Return
Respective State Tax on Professions, Trades, Callings and Employments Acts
Last day of month or 20th (Varies by State: MH, KA, TS, WB, etc.)
Deduction and deposit of state professional tax from employee salaries and annual corporate enrollment certificates (PTEC / PTRC).
Foreign Liabilities and Assets Annual Return (FLA)
A.P. (DIR Series) Circulars issued under FEMA 1999
15th July of every financial year
Mandatory web-based reporting on RBI FLAIR portal regarding foreign assets, liabilities, overseas subsidiaries, and non-resident equity holdings based on audited/provisional financials.
Reporting of Foreign Inward Investment (Form FC-GPR)
Foreign Exchange Management (Non-debt Instruments) Rules 2019
Within 30 days from the date of allotment of capital instruments
Submission on RBI FIRMS portal supported by FIRC from authorized dealer bank, KYC report of non-resident investor, and Chartered Accountant valuation certificate.
DPIIT Startup Recognition & 80-IAC Tax Exemption
Section 80-IAC, Income Tax Act 1961 read with DPIIT Gazette Notifications
Prior to completion of 10 years from incorporation date
Application for inter-ministerial board certification granting 100% deduction of profits for 3 consecutive assessment years out of 10 years and Angel Tax exemptions.
Statutory Disclaimer & Regulatory Caveat
“Dates and provisions are indicative, subject to applicability, amendments, notifications and government extensions.”
This statutory compliance tracker is curated and maintained by MARCS Biz Advisors for general guidance, planning, and awareness for Indian companies, LLPs, and entrepreneurs. Compliance schedules and provisions are governed by the Companies Act 2013, Central Goods and Services Tax Act 2017, Income Tax Act 1961, Foreign Exchange Management Act (FEMA) 1999, and applicable state labour statutes.
Actual filing deadlines may differ based on specific criteria including your company's financial year closing date, Annual General Meeting (AGM) scheduling, aggregate turnover thresholds, composite state registrations, and ad-hoc extension circulars issued by relevant ministries. Businesses are advised to consult our practicing Chartered Accountants and Company Secretaries to confirm exact statutory applicability for their firm.
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Compliance Calendar & Deadlines
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