ROC / MCA
AOC-4 — financial statements
Within 30 days of the AGM. Date shown assumes the AGM is held on 30 September.
Companies Act, s.137
In 5 days
ROC / MCA
LLP Form 8 — statement of account & solvency
Annual statement of account and solvency of an LLP.
LLP Act, s.34
In 5 days
ROC / MCA
MSME Form I — half-yearly
Companies reporting dues to micro and small enterprises outstanding for more than 45 days.
MCA notification
In 6 days
TDS / TCS
Quarterly TDS statements
Forms 24Q, 26Q and 27Q. From Tax Year 2026-27 these are Forms 138, 140 and 144 under the Income-tax Act, 2025.
Quarterly statement
In 6 days
Income Tax
Transfer pricing report (Form 3CEB)
Accountant's report for international or specified domestic transactions.
Transfer pricing
In 6 days
TDS / TCS
TCS deposit
Tax collected in a month is paid by the 7th of the next month.
Income-tax Rules
In 13 days
TDS / TCS
TDS deposit
Tax deducted in a month is paid by the 7th of the next month. Tax deducted in March is due by 30 April.
Income-tax Rules
In 13 days
GST
GSTR-1 — monthly filers
Statement of outward supplies for the previous month.
CGST Act, s.37
In 17 days
TDS / TCS
TDS certificates (non-salary)
Issue of quarterly TDS certificates within 15 days of the statement due date.
Income-tax Rules
In 21 days
GST
GSTR-3B — monthly filers
Summary return and payment of GST for the previous month.
CGST Rules, r.61
In 26 days
Income Tax
31 Oct 2026
Income tax return — tax-audit cases
Companies, and firms and others whose accounts are required to be audited (excluding transfer-pricing cases).
Extended: CBDT Circular No. 07/2026
In 27 days
GST
PMT-06 — QRMP tax payment (first two months of a quarter)
Monthly GST payment by quarterly filers for the first and second month of the quarter.
QRMP scheme
In 31 days
ROC / MCA
MGT-7 / MGT-7A — annual return
Within 60 days of the AGM. Date shown assumes the AGM is held on 30 September.
Companies Act, s.92
In 35 days
Income Tax
Income tax return — transfer-pricing cases
Assessees required to furnish a transfer-pricing report.
Return of income
In 36 days
Income Tax
Advance tax instalments
15%, 45%, 75% and 100% of the estimated tax for the year, cumulatively.
Advance tax
In 51 days
GST
GSTR-9 / GSTR-9C — annual return
Annual return (and reconciliation statement where applicable) for the previous financial year.
CGST Act, s.44
In 67 days
GST
GSTR-1 — quarterly (QRMP) filers
Statement of outward supplies for the previous quarter.
QRMP scheme
In 80 days
TDS / TCS
Quarterly TCS statement
Form 27EQ (Form 143 from Tax Year 2026-27).
Quarterly statement
In 82 days
GST
CMP-08 — composition taxpayers
Quarterly statement-cum-challan for the previous quarter.
CGST Rules, r.62
In 85 days
GST
GSTR-3B — quarterly (QRMP) filers in Punjab
Quarterly summary return. 24th for Punjab and the other northern and eastern States/UTs in that group; 22nd for the southern and western group.
CGST Rules, r.61
In 91 days
ROC / MCA
LLP Form 11 — annual return
Annual return of a limited liability partnership.
LLP Act, s.35
In 217 days
TDS / TCS
Form 16 — salary TDS certificate
Annual certificate of tax deducted from salary for the previous year.
Income-tax Rules
In 233 days
ROC / MCA
DPT-3 — return of deposits
Annual return of deposits and outstanding receipts not treated as deposits, as at 31 March.
Companies (Acceptance of Deposits) Rules
In 248 days
Income Tax
Income tax return — non-audit, no business income
Individuals and HUFs without business or professional income (typically ITR-1 / ITR-2).
Return of income
In 279 days
Income Tax
Income tax return — non-audit business or profession
Business or professional income not subject to tax audit (typically ITR-3 / ITR-4).
Return of income, as amended from AY 2026-27
In 310 days
ROC / MCA
DIR-3 KYC — directors
Annual KYC of every person holding a DIN.
Companies (Appointment of Directors) Rules
In 340 days
Income Tax
Tax audit report
Audit report (Form 3CA/3CB with 3CD) for businesses and professions whose accounts must be audited.
Tax audit
In 340 days
ROC / MCA
ADT-1 — auditor appointment
Within 15 days of the AGM. Date shown assumes the AGM is held on 30 September.
Companies Act, s.139
In 354 days
About this calendar
- Dates are the statutory dates for the next period due, with any Government extension applied. When an extension applies, the original date is struck through and the circular is named.
- Company-law dates that run from the AGM assume the AGM is held on 30 September.
- A due date falling on a holiday is not moved here; check the portal or the notification.
- This is a general calendar. Your own dates depend on your registrations, turnover and elections — confirm them before relying on this page.
Official sources: incometax.gov.in · gst.gov.in · mca.gov.in
Late GST returns
Interest at 18% a year on tax paid late (CGST Act, s.50), and a late fee for each day a return is late (s.47).
Late income tax payments and returns
Interest of 1% a month for shortfalls in advance tax and for late returns, and a fee for returns filed after the due date.
Late TDS / TCS
Interest for late deduction or payment, and a fee for each day a quarterly statement is late.
Late ROC filings
Additional fees for each day a form is late; directors of companies that do not file for three years may be disqualified (Companies Act, s.164(2)).
Contact the office
Opp. NRI Sabha, Court Road, Civil Lines, Jalandhar 144001, Punjab · Monday to Saturday, 10:00 AM – 7:00 PM