Every month
Recurring deadlines for the previous month's transactions.
| Day | What is due |
|---|---|
| 7th |
|
| 11th |
|
| 15th |
|
| 20th |
|
Month by month
Fixed-date annual and quarterly deadlines.
| Month | Date | What is due | Service |
|---|---|---|---|
| April | 30 April | Entity/director enrolment tax ₹2,500 a year, payable by 30 April |
Professional Tax (EC and RC) |
| 30 April for March | Income-tax withheld on salaries — deposit 7th of the following month (30 April for March) |
Payroll processing | |
| 30 April for March | Deposit of tax deducted 7th of the following month; 30 April for March |
TDS / TCS | |
| 30 April | MSME-1 30 April and 31 October |
ROC annual filings | |
| May | 30 May | LLP Form 11 30 May |
ROC annual filings |
| 60 days of FY end | FC-3 / FC-4 Within 6 months of FY end / 60 days of FY end |
ROC annual filings | |
| 31 May | Quarterly statements (Q1–Q4) 31 July · 31 October · 31 January · 31 May |
TDS / TCS | |
| June | 15 June | Advance tax instalments 15 June, 15 September, 15 December, 15 March |
Corporate income-tax return |
| 1 April – 30 June | Annual IEC update/confirmation Between 1 April and 30 June each year, even with no changes — otherwise the IEC is deactivated |
Import Export Code | |
| 30 June | DPT-3 30 June |
ROC annual filings | |
| 30 June 2028 (triennial) | DIR-3 KYC Triennial |
ROC annual filings | |
| July | 15 July | FLA return 15 July each year (RBI extended FY 2025-26 to 31 July 2026) |
FEMA and RBI reporting |
| 15 July | FLA 15 July (RBI extended FY 2025-26 to 31 July 2026; revised return on audited figures by 30 September) |
FEMA annual filings | |
| 31 July | Quarterly statements (Q1–Q4) 31 July · 31 October · 31 January · 31 May |
TDS / TCS | |
| 31 July | Income-tax return (individuals not subject to audit) 31 July for individuals not subject to audit |
Individual and expat tax returns | |
| September | 15 September | Advance tax instalments 15 June, 15 September, 15 December, 15 March |
Corporate income-tax return |
| 30 September | Annual Activity Certificate By 30 September each year |
Liaison office Branch office | |
| 30 September | AGM Within 6 months of the financial-year end (30 September); financial statements filed with the ROC within 30 days of the AGM |
Statutory audit Board and AGM documentation | |
| 30 September | Tax audit report (Form 26) One month before the income-tax return due date: 30 September for most companies; 31 October where transfer-pricing applies |
Tax audit | |
| Within 6 months of FY end | FC-3 / FC-4 Within 6 months of FY end / 60 days of FY end |
ROC annual filings | |
| 30 September (revised FLA on audited figures) | FLA 15 July (RBI extended FY 2025-26 to 31 July 2026; revised return on audited figures by 30 September) |
FEMA annual filings | |
| 30 September | AAC 30 September |
FEMA annual filings | |
| October this month | 30 October | LLP Form 8 30 October |
ROC annual filings |
| 31 October | Quarterly statements (Q1–Q4) 31 July · 31 October · 31 January · 31 May |
TDS / TCS | |
| 31 October (where transfer pricing applies) | Tax audit report (Form 26) One month before the income-tax return due date: 30 September for most companies; 31 October where transfer-pricing applies |
Tax audit | |
| 31 October | Form 48 31 October |
Transfer pricing | |
| 31 October | Income-tax return 31 October for audited companies; 30 November where transfer pricing applies |
Corporate income-tax return | |
| 31 October | MSME-1 30 April and 31 October |
ROC annual filings | |
| November | 30 November | Income-tax return for entities with international transactions 30 November. (Due dates and Master File/CbCR thresholds under the 2026 Rules to be re-confirmed each year.) |
Transfer pricing |
| 30 November (where transfer pricing applies) | Income-tax return 31 October for audited companies; 30 November where transfer pricing applies |
Corporate income-tax return | |
| December | 15 December | Advance tax instalments 15 June, 15 September, 15 December, 15 March |
Corporate income-tax return |
| 31 December | GSTR-9 / GSTR-9C 31 December following the financial year |
GST annual return | |
| 31 December | APR 31 December |
FEMA annual filings | |
| January | 31 January | Quarterly statements (Q1–Q4) 31 July · 31 October · 31 January · 31 May |
TDS / TCS |
| March | 15 March | Advance tax instalments 15 June, 15 September, 15 December, 15 March |
Corporate income-tax return |
| Before 1 April | LUT renewal Before 1 April each year for exporters |
GST returns |
Counted from an event
These deadlines run from a trigger — incorporation, share allotment, the AGM — rather than a calendar date.
| Filing | Deadline | Service |
|---|---|---|
| Commencement of business (INC-20A) | Within 180 days of incorporation, after share capital is received | Private limited company |
| FC-GPR (foreign capital reporting to RBI) | Within 30 days of allotment | Private limited company |
| First auditor appointment | Within 30 days of incorporation by the board | Private limited company |
| LLP Agreement filing (Form 3) | Within 30 days of incorporation | Limited Liability Partnership |
| ROC registration (FC-1) | Within 30 days of establishment | Liaison office Branch office |
| Form FC-GPR (issue of shares to non-resident) | 30 days from allotment | FEMA and RBI reporting |
| Form FC-TRS (transfer of shares resident ⇄ non-resident) | 60 days from transfer or receipt of funds, whichever is earlier | FEMA and RBI reporting |
| Statement of commencement | Within 30 days of opening the establishment | Shops & Establishments |
| Notice to Controlling Authority | Within 30 days of the Code becoming applicable to the establishment | Gratuity |
| Auditor appointment/re-appointment (Form ADT-1) | Reported in Form ADT-1 within 15 days of the AGM | Statutory audit |
| AOC-4 / AOC-4 XBRL | 30 days from AGM | ROC annual filings |
| MGT-7 / MGT-7A | 60 days from AGM | ROC annual filings |
| ADT-1 | 15 days from AGM | ROC annual filings |
| Board meetings | At least 4 a year, gap not exceeding 120 days. First board meeting within 30 days of incorporation | Board and AGM documentation |
| First registration | Within 14 days of arrival (24 hours for Pakistan nationals) | FRRO registration |
| RP / visa extension | Apply before expiry; we start 60 days ahead | FRRO registration |
| Exit at end of assignment | Exit Permit / no-objection where required; combine with the income-tax clearance (see Expats page) | FRRO registration |
| Allotment after receipt of money | Within 60 days | Fund-raising support |
| PAS-3 (return of allotment) | Within 15 days of allotment | Fund-raising support |
| FC-GPR (foreign investor) | Within 30 days of allotment | Fund-raising support |
| Share certificates | Within 2 months of allotment | Fund-raising support |
| DIR-12, MGT-14, SH-7, INC-22 | Within 30 days of the event | Corporate changes |
| CHG-1 | Within 30 days (extendable with additional fee) | Corporate changes |
| RBI disposal of applications | RBI is required to dispose of applications within 180 days | FEMA compounding |
| Payment of compounding amount | Must be paid within 15 days of the order | FEMA compounding |