Indian businesses deal with recurring GST, TDS, payroll and income-tax obligations throughout the year. Missing a deadline can result in late fees, interest or additional compliance work.
This practical business compliance calendar highlights the key dates business owners should track, along with the obligations that may apply to different types of businesses. If you work with a CA in Gurgaon, this calendar can also serve as a useful checklist for discussions around your business's compliance requirements.
India Business Compliance Calendar: Key Dates at a Glance
- April
- 7 Apr — TDS payment
- 30 Apr — March TDS payment for non-government deductors
- May
- 7 May — TDS payment
- 31 May — Q4 TDS return
- June
- 7 Jun — TDS payment
- 15 Jun — Advance Tax instalment
- July
- 7 Jul — TDS payment
- 11 Jul — GSTR-1
- 20 Jul — GSTR-3B
- 31 Jul — Q1 TDS return
- August
- 7 Aug — TDS payment
- 11 Aug — GSTR-1
- 20 Aug — GSTR-3B
- September
- 7 Sep — TDS payment
- 15 Sep — Advance Tax instalment
- October
- 7 Oct — TDS payment
- 11 Oct — GSTR-1
- 20 Oct — GSTR-3B
- 31 Oct — Q2 TDS return
- November
- 7 Nov — TDS payment
- 11 Nov — GSTR-1
- 20 Nov — GSTR-3B
- December
- 7 Dec — TDS payment
- 15 Dec — Advance Tax instalment
- January
- 7 Jan — TDS payment
- 11 Jan — GSTR-1
- 20 Jan — GSTR-3B
- 31 Jan — Q3 TDS return
- February
- 7 Feb — TDS payment
- 11 Feb — GSTR-1
- 20 Feb — GSTR-3B
- March
- 7 Mar — TDS payment
- 15 Mar — Advance Tax instalment
- 31 Mar — Financial year-end
Note: The calendar shows common recurring dates. Actual obligations and government-extended deadlines can vary.
Monthly Deadlines Every Business Should Track
GST Returns
For monthly filers, GSTR-1 is generally due on the 11th of the following month and GSTR-3B on the 20th. Quarterly filers under QRMP follow different dates, with GSTR-1 generally due on the 13th and GSTR-3B generally due on the 22nd or 24th depending on the state or Union Territory.
TDS Payment
TDS is generally deposited by the 7th of the following month. For non-government deductors, TDS deducted during March is generally due by 30 April. Certain transaction-specific provisions have separate timelines.
EPF and ESI
Businesses covered by EPFO generally pay monthly EPF contributions by the 15th of the following month. ESI contributions have their own monthly payment requirements, so employers should include applicable payroll obligations in the same calendar.
Quarterly Tax Deadlines
Advance tax is generally paid in instalments on 15 June, 15 September, 15 December and 15 March. The standard cumulative targets are 15%, 45%, 75% and 100% respectively.
Businesses deducting TDS also have quarterly reporting deadlines:
- 31 July — April–June
- 31 October — July–September
- 31 January — October–December
- 31 May — January–March
Annual Compliance: Don't Rely on One Fixed Date
Annual compliance includes income-tax returns, tax audit requirements and, for companies, MCA filings. These deadlines can depend on the taxpayer, audit applicability, business structure and other circumstances.
For example, company annual filings are linked to the company's AGM and applicable filing requirements rather than one universal date. Businesses should therefore track their specific annual deadlines instead of simply adding one "year-end compliance" reminder.
How to Make This Calendar Useful
A compliance calendar works best when the statutory deadline isn't your internal deadline.
For every obligation, record:
- The compliance or return
- Period covered
- Statutory due date
- Internal preparation date
- Person responsible
- Filing or payment confirmation
Keeping invoices, bank statements, payroll records and accounting data organised before the deadline also reduces last-minute work.
A CA in Gurgaon can help businesses understand which recurring obligations apply to their structure, but business owners should still maintain visibility over their own compliance calendar.
What Happens If You Miss a Deadline?
The consequences depend on the compliance involved. Delays can lead to late fees, interest or other consequences, and the applicable treatment can change according to the relevant law and filing.
The safest approach is to review upcoming obligations before their due dates rather than waiting until the final day.
A CA in Gurgaon can also help businesses understand applicable deadlines and stay organised around their recurring compliance requirements.
Why Work With a Professional?
As your business grows, knowing when to seek professional financial support can help you stay organised, manage compliance requirements and make more informed decisions. Working with experienced professionals can provide the support needed to handle changing financial responsibilities effectively.
At P.K. Lakhani & Co., we help businesses with:
✅ Audit and assurance services
✅ Accounting and bookkeeping
✅ GST registration and return filing
✅ Tax planning and compliance
✅ Payroll and statutory compliance
✅ Business advisory and financial consulting
Consult Our Experts Today
P.K. Lakhani & Co.
📍 302, JMD Galleria, Sohna Road, Sector 48, Gurugram, Haryana, India
📞 +91 9811115617
Conclusion
A business compliance calendar turns scattered deadlines into a system that is easier to follow. By tracking monthly GST, TDS and payroll obligations alongside quarterly and annual requirements, business owners can reduce the risk of missed filings.
For businesses looking for a CA in Gurgaon, P.K. Lakhani & Co. provides accounting, taxation, audit and compliance services for SMEs and corporates.
FAQs
What are the most important monthly compliance dates?
Common dates include the 7th for TDS payment, 11th for monthly GSTR-1 and 20th for monthly GSTR-3B, where applicable.
When is advance tax due?
The standard instalment dates are 15 June, 15 September, 15 December and 15 March.
Do all businesses have the same compliance deadlines?
No. Requirements vary according to business structure, GST scheme, turnover, employees and other factors.
Can compliance deadlines change?
Yes. Government notifications can extend or modify deadlines, so businesses should verify dates before filing.
Disclaimer: This article provides general information for planning purposes and is not a complete compliance checklist or professional tax or legal advice. Always verify applicable requirements and current deadlines before filing.
Published by: P.K. Lakhani & Co., Chartered Accountants
Tags: Business Compliance, Compliance Calendar, GST Compliance, TDS Compliance, Business Tax, CA in Gurgaon