The statutory calendar
Every return, and when it falls due.
The dates below are fixed by statute, not by us. Where a department has moved one, the move is shown — we read their notices so the date you are looking at is the date that applies today.
GST
Outward supplies. Monthly filers.
Summary return and payment. Monthly filers.
Annual GST return. Due 31 December after the financial year.
Outward supplies for quarterly filers under QRMP.
Summary return for quarterly filers under QRMP.
Income tax
Quarterly instalments on 15 June, 15 September, 15 December and 15 March.
Where no audit is required. Due 31 July.
Due 30 September, a month before the audit-case return.
Where accounts are subject to audit. Due 31 October.
TDS
Monthly deposit of tax deducted, by the 7th of the following month.
Quarterly TDS on salaries. Q4 is due 31 May — record that as an extension.
Quarterly TDS on payments other than salary.
MCA / ROC
PF & ESI
Professional tax
Each return has exceptions this list does not encode — QRMP filers, audited entities and companies with a non-standard AGM date all follow a different schedule. We set yours when you are enrolled.