Resources
Compliance calendar
Statutory due dates across the four areas most businesses have to track. Dates are given as the statute gives them, and each section notes what has recently changed.
Before using this
- These are the statutory dates. The Central Board of Direct Taxes and the GST Council extend dates in most years, sometimes within days of the deadline. Nothing here assumes an extension, and no plan should.
- Where an obligation runs from an event rather than from the calendar — within thirty days of the annual general meeting — it is stated that way. A date calculated for one year is wrong for the next.
- A due date falling on a Sunday or a gazetted holiday generally moves to the next working day, but the portals are the practical constraint and they are busiest on the last day. The deadline is not the plan.
- This is a general calendar. Thresholds, exemptions and special regimes change which of these apply to a particular business, and some businesses have obligations that are not on this page at all.
Income tax
TDS and TCS
Deposit dates are unchanged. The forms are not: from the year beginning 1 April 2026 the quarterly statements and the certificates carry new numbers under the Income-tax Act, 2025. Both numbers are given here, because for this year people will be holding documents in the old numbering and filing in the new.
| When | What | Who |
|---|---|---|
| 7th of the following month | Deposit of tax deducted or collectedMarch is the exception — tax deducted in March is deposited by 30 April. | Every deductor other than a government office |
| 30 April | Deposit of tax deducted in March | Every deductor |
| 15 May · 15 July · 15 October · 15 January | Quarterly statement of tax collected at sourceForm 143 (Form 27EQ). The dates run Q4, Q1, Q2, Q3 — the Q4 statement of the year just ended is the first one due after 1 April. | Every collector |
| 31 May · 31 July · 31 October · 31 January | Quarterly statement of tax deducted at sourceSalary: Form 138 (Form 24Q). Resident non-salary: Form 140 (Form 26Q). Non-resident: Form 144 (Form 27Q). The dates run Q4, Q1, Q2, Q3. | Every deductor |
| 15 June | Salary TDS certificate for the year just endedForm 130 (Form 16). | Every employer |
| Within 15 days of the quarterly statement due date | Non-salary TDS certificateForm 131 (Form 16A). | Every deductor |
| 30 days from the end of the month of deduction | Challan-cum-statement on purchase of property, rent, or payment to a contractor by an individualForm 141 now consolidates the four earlier forms — 26QB, 26QC, 26QD and 26QE — with a schedule for each case. | Buyers and payers who are not otherwise required to deduct |
Income tax
Advance tax
Four instalments, cumulative. A shortfall at any instalment attracts interest for the period of the shortfall, so the June instalment matters even when the year is expected to end quietly.
| When | What | Who |
|---|---|---|
| 15 June | 15 per cent of the estimated liability | All assessees liable to advance tax |
| 15 September | 45 per cent, cumulative | All assessees liable to advance tax |
| 15 December | 75 per cent, cumulative | All assessees liable to advance tax |
| 15 March | 100 per cent, cumulativeAssessees under the presumptive scheme pay the whole of it in a single instalment by 15 March. | All assessees liable to advance tax |
Income tax
Income tax returns and audit
The dates below are the statutory ones. The Board has extended return dates in most recent years, sometimes days before the deadline, but an extension is a concession and not a plan — nothing here assumes one.
| When | What | Who |
|---|---|---|
| 31 July | Return for a person with no business income | Salaried individuals, pensioners, and others filing ITR-1 or ITR-2 |
| 31 August | Return where there is business or professional income but no auditNew, and permanent. The Finance Act, 2026 moved this class from 31 July to 31 August with effect from assessment year 2026-27. It is a change in the statute, not a departmental extension. | Proprietors, professionals and partners filing ITR-3 or ITR-4 |
| 30 September | Tax audit report | Assessees whose accounts are liable to audit |
| 31 October | Return where the accounts are liable to audit | Companies, and others subject to tax audit |
| 30 November | Return where a transfer pricing report is required | Assessees with specified international or domestic transactions |
| 31 December | Belated returnOr before the assessment is completed, if that comes first. Filing late is not neutral — the choice of regime and the carry-forward of losses are lost at that point, and a revised return filed later does not bring them back. | Anyone who missed the original due date |
| 31 March — the end of the assessment year | Revised returnExtended by the Finance Act, 2026 from 31 December to the end of the assessment year, giving three months more than before. | Anyone correcting an omission or an error in a return already filed |
| Up to four years from the end of the assessment year | Updated returnAdditional tax applies, rising with the delay. An updated return cannot be used to claim a refund or to reduce a liability. | Anyone declaring income left out earlier |
GST
GST — monthly and quarterly returns
Two things have changed the shape of GST compliance and neither is reversible. The liability carried into GSTR-3B from GSTR-1 is locked and cannot be edited in GSTR-3B — a correction has to go through GSTR-1A first. And a return simply cannot be filed once three years have run from its own due date; the period closes, with any unclaimed credit inside it.
| When | What | Who |
|---|---|---|
| 10th of the following month | GSTR-7 and GSTR-8 — TDS and TCS under GST | Deductors, and e-commerce operators |
| 11th of the following month | GSTR-1 — outward supplies | Monthly filers |
| 13th of the following month | GSTR-5, GSTR-5A and GSTR-6 | Non-residents, OIDAR suppliers, and input service distributors |
| 13th of the month following the quarter | GSTR-1 for the quarterThe invoice furnishing facility for the first two months of a quarter is available up to the 13th of the following month. | QRMP filers, turnover up to ₹5 crore |
| Between GSTR-1 and GSTR-3B | GSTR-1A — the only route to correct the outward liability before it locksThe window opens on the later of the GSTR-1 due date or the day GSTR-1 was actually filed, and closes the moment GSTR-3B is filed for the same period — not on the GSTR-3B due date, but on filing. So for a monthly filer it runs from the 11th to whenever GSTR-3B goes in, and for a QRMP filer from the 13th of the month after the quarter to whenever the quarterly GSTR-3B goes in. It cannot be used to amend an invoice furnishing facility submission for the first two months of a quarter. | Anyone who has filed GSTR-1 and found an error in it |
| 18th of the month following the quarter | CMP-08 — statement and payment | Composition dealers |
| 20th of the following month | GSTR-3B — summary return and payment | Monthly filers |
| 22nd of the month following the quarter | GSTR-3B for the quarterFilers in the second group of States and Union Territories have the 24th. Telangana is in the 22nd group. | QRMP filers registered in Telangana and the other States in the first group |
| 25th of the following month | PMT-06 — payment for the first two months of a quarter | QRMP filers |
GST
GST — annual
One date, and one hard cut-off that catches people out every year.
| When | What | Who |
|---|---|---|
| 30 June | GSTR-4 — annual return | Composition dealers |
| 30 November, or the date GSTR-9 is filed — whichever is earlier | Last chance to amend an invoice, claim input tax credit, or issue a credit note for the previous financial yearThis is the deadline that costs money. Credit not claimed by it is gone, and no appeal recovers it. Worth reviewing in October, so that anything found still has somewhere to go. | Every registered person |
| 31 December | GSTR-9 annual return, and GSTR-9C reconciliation where applicable | Registered persons above the turnover thresholds |
| Three years from the original due date | Absolute bar on filing any GST returnFully in force since January 2026 and applying to GSTR-1, 3B, 4, 5, 6, 7, 8 and 9 alike. After it, the period is permanently closed, with any unclaimed credit inside it. | Every registered person |
Companies & LLPs
Companies
Most company filings are counted from the annual general meeting rather than from a calendar date, so the AGM date drives everything else. For a company with a 31 March year end the meeting must be held by 30 September.
| When | What | Who |
|---|---|---|
| 30 April and 31 October | MSME-1 — half-yearly return of dues to micro and small suppliers outstanding beyond 45 days | Companies with such dues |
| 30 June | DPT-3 — return of deposits and of money received that is not a deposit | Every company other than a government company |
| By 30 September | Annual general meetingA company holding its first AGM has nine months from the end of its first financial year. The three filings below are counted from this meeting. | Every company other than a one-person company |
| 30 September | DIR-3 KYCMiss it and the DIN is deactivated, with a fee to restore it. There is no relief for having had nothing to file. | Every person holding a DIN on 31 March |
| Within 15 days of the AGM | ADT-1 — intimation of auditor appointment | Companies appointing or reappointing an auditor |
| Within 30 days of the AGM | AOC-4 — financial statements, board report and auditor’s reportA one-person company files within 180 days of the year end, having no AGM. | Every company |
| Within 60 days of the AGM | MGT-7, or MGT-7A for a small company or OPC — annual return | Every company |
Companies & LLPs
LLPs
Two filings a year, both on fixed dates, and both with a penalty that runs per day without a ceiling. An LLP that has never traded still files.
| When | What | Who |
|---|---|---|
| 30 May | Form 11 — annual return | Every LLP |
| 30 September | DIR-3 KYC for designated partners | Every person holding a DPIN on 31 March |
| 30 October | Form 8 — statement of account and solvency | Every LLP |
Payroll
Payroll and labour
The dates below are unchanged and safe to rely on. The wider position is not settled: the four Labour Codes came into force on 21 November 2025 and the Central Rules were notified on 8 May 2026, but Telangana had not notified its own rules when this page was last checked. Until it does, a Telangana employer follows the Codes as enacted while the State machinery beneath them is still being built.
| When | What | Who |
|---|---|---|
| 10th of the following month | Professional tax, TelanganaNothing is payable on monthly salary up to ₹15,000; ₹150 between ₹15,001 and ₹20,000; ₹200 above that. | Employers registered in Telangana |
| 15th of the following month | Provident fund contribution and the monthly electronic challan | Employers covered by EPF |
| 15th of the following month | ESI contribution | Employers covered by ESI |
| 30 June | Telangana professional tax annual return | Registered employers |
Licences
Licences and registrations
Renewal dates here mostly run from the day the licence was granted rather than from a date in the statute, so they differ from business to business. Two consequences follow: no general calendar can tell you your own date, and nobody will remind you of it. The date each licence expires is worth recording once, in the same place as the tax dates.
| When | What | Who |
|---|---|---|
| 1 December, for the calendar year that follows | Grant or renewal of a GHMC trade licenceThe licence year is the calendar year, not the financial year. GHMC has in recent years allowed applications without penalty for a short period into December, then applied a penalty of 25 per cent and later 50 per cent. Those relief windows are announced each year and are a concession, not an entitlement. | Businesses within Greater Hyderabad requiring a trade licence |
| Within 30 days of expiry | Renewal of registration under the Telangana Shops and Establishments ActRegistration runs for a year from the date it was granted, so the date is different for every establishment and is not a common calendar date. A change in the name, address, nature of business or number of employees has to be notified separately, and does not wait for the renewal. | Shops and commercial establishments in Telangana |
| At least 30 days before expiry | Renewal of an FSSAI licence or registrationA daily late fee runs from the date of expiry. A licence that has been allowed to lapse cannot be renewed at all — a fresh application is required, and trading in the meantime is unlicensed. | Any business that manufactures, stores, distributes or sells food |
| Before expiry, on the terms of the licence itself | Factory licence, contract labour licence, professional tax registration certificate, and any sector licence — drugs, weights and measures, fire safety, pollution consentThese are listed together because there is no single rule. Each carries its own period and its own renewal window, some run for more than a year, and several require documents to be assembled well in advance. Whichever apply to a business are worth listing once, with their expiry dates, rather than rediscovered when one lapses. | Businesses holding them |
Printing or keeping a copy
This page prints cleanly to PDF from any browser — use the browser’s own print command and choose Save as PDF. A printed copy carries the verification date at the top, which is the thing to check before relying on an old one.
Also planned for this page
Checklists for the common engagements — what to gather before a tax audit, what a new company needs in its first year, what an NRI should keep for a property sale. These are being written and will appear here as they are finished.