Compliance calendar
Filing & compliance checklist
Knowing what is due when drives trust and efficiency. This page combines the same operating calendar as home with FDI/FEMA event lanes and practical operating tips.
Operating calendar
Admin-posted deadlines (TDS, GST, ECB, etc.) use the same data as home · view by month and pair with the statutory tables below.
Month
Key dates this calendar month
May 2026
Deadlines shift with law changes, extensions, industry, registration type, turnover thresholds and state law · confirm each period with official notices and your India CPA.
The home week/month widgets show events your team publishes; this page shows the same dataset in an inline month view.
QRMP, quarterly GST filers and multi-state footprints change actual due dates · confirm against official notices.
Statutory reporting & compliance rhythm (India entities)
Monthly
| Item | Schedule (summary) |
|---|---|
| TDS | Payment/return · around the 7th (check notifications/extensions). |
| GSTR-1 (outward/supplies) | Monthly filers · around the 11th. |
| GSTR-3B (ITC/payment) | Monthly filers · around the 20th. |
| PF & ESI | Payment/return · around the 15th. |
| Professional tax | Around the 20th (state-specific). |
| ECB | RBI FIRMS monthly reporting when a loan is outstanding (e.g. ECB-2) · early next month, often ~7 days; follow master directions. |
| Payroll / withholding | Align internal SLAs with the TDS cadence. |
Quarterly
| Item | Schedule (summary) |
|---|---|
| Advance tax | 15 Jun (~15%), 15 Sep (~45%), 15 Dec (~75%), 15 Mar (~100%); percentages depend on facts. |
| TDS quarterly returns | Q1 by ~31 Jul, Q2 by ~31 Oct, Q3 by ~31 Jan (next FY), Q4 by ~31 May · verify forms/notices. |
| Board meetings | First within 30 days of incorporation; then ≥4 per year and max 120-day gap (Companies Act · operationalise via resolutions). |
| GSTR-1 (QRMP) | ~13th of the month after the quarter (turnover/registration conditions). |
| GSTR-3B (QRMP) | ~22nd–24th of the month after the quarter (state/filer dependent). |
Annual
| Item | Schedule (summary) |
|---|---|
| DIR-3 KYC | ~30 September (DIN deactivation risk if missed). |
| Professional tax (annual) | Often 1–30 April (state-specific). |
| SFT | May window where applicable. |
| FLA | ~1–20 July · foreign assets/liabilities snapshot (FDI/ECB linkages). |
| Tax auditor / audit readiness | Typically late August · confirm/appoint the statutory auditor and advance data packs (varies by entity and audit scope). |
| Audit of financials | Ahead of ROC/ITR season (entity-specific). |
| Corporate ITR | Commonly cited September window · verify extensions and facts. |
| ROC AOC-4 / MGT-7 or MGT-7A | ~October season · check ROC notifications/extensions. |
| TP audit report | ~30 November where international transactions exceed thresholds. |
| GSTR-9 | Mandatory above notified turnover bands · verify current law. |
| GSTR-9C | Follow government notifications on applicability. |
Event-based lanes (FDI / FEMA)
| Item | Schedule (summary) |
|---|---|
| FC-GPR · equity inflows | After inward remittance and allotment, file FC-GPR within RBI timelines (follow the current master direction). Chain AD bank evidence, FIRC, KYC, valuation memos and board packs on the same timeline as tax closes. Separate evidence folders per funding round to avoid cross-round mismatches. |
| FC-TRS · share transfers | For eligible transfers, complete FC-TRS within RBI timelines once the deal is done (confirm the form/guidance). Bundle pricing/FMV, shareholder agreements and bank queries as one workstream. |
| Recurring FEMA lines (reference) | When ECB is live, park ECB-2 monthly reporting beside TDS/GST on the same operating board. FLA (1–20 July) is a foreign assets/liabilities snapshot · reconcile accounting, FEMA and tax numbers early. For LUT and other FEMA filings, use the FEMA & FX guide alongside the FDI & FEMA guide for equity depth. |
Operating tips · tax, FX, HQ
| Item | Schedule (summary) |
|---|---|
| Single operating board | Keep RBI/FEMA filings on the same board and owners as the tax calendar. Overlay HQ MIS/group closing with India statutory dates and bank cut-offs on one timeline. Back-schedule AD queries, valuation updates and board dates so they do not push remittance/reporting deadlines. Home month chips (TDS, GST, ECB, etc.) are illustrative · confirm actual due dates with notices and advisors. |
Related pages
Use together with tax, GST, FEMA and FDI hubs for training and client comms.
India compliance is a mesh of tax, labour, company law, RBI and state rules · use this page as an internal backbone and confirm ratios, exemptions and final dates with official sources and your India CPA.