STATUTORY COMPLIANCE CALENDAR

Important Note: Due dates are based on applicable statutory provisions and are subject to amendments, notifications, circulars, and extensions issued by CBDT, GST Council, MCA, EPFO, ESIC, and other authorities. Verify due dates before filing.

1. Income Tax Act, 1961

S.No.	Compliance	Frequency	Due Date	Remarks
1	TDS Deposit (Salary & Non-Salary)	Monthly	7th of following month (March: 30 April)	Sec. 192–194
2	TDS Return Form 24Q (Salary)	Quarterly	Q1-31 Jul, Q2-31 Oct, Q3-31 Jan, Q4-31 May	Salary TDS Return
3	TDS Return Form 26Q (Non-Salary)	Quarterly	Q1-31 Jul, Q2-31 Oct, Q3-31 Jan, Q4-31 May	Non-Salary TDS Return
4	Advance Tax - 1st Instalment	Annual	15 June	15% of Tax Liability
5	Advance Tax - 2nd Instalment	Annual	15 September	45% Cumulative
6	Advance Tax - 3rd Instalment	Annual	15 December	75% Cumulative
7	Advance Tax - 4th Instalment	Annual	15 March	100% Tax Liability
8	Tax Audit Report (Form 3CA/3CD)	Annual	30 September	Sec.44AB
9	Transfer Pricing Audit (Form 3CEB)	Annual	31 October	Sec.92E
10	Income Tax Return (ITR-6)	Annual	31 October (Audit Cases)	Sec.139(1)
11	Form 15CA / 15CB	Transaction Based	Before Remittance	Foreign Remittances
12	TDS Certificates Form 16 / 16A	Annual / Quarterly	Form 16: 15 June, Form 16A: 15 days from Return Due Date	Sec.203
13	Equalization Levy Statement	Annual	30 June	Form 1
14	Country by Country Report (Form 3CEAD)	Annual	31 December	Applicable to Eligible MNC Groups

2. GST Act, 2017

S.No.	Compliance	Frequency	Due Date	Remarks
1	GSTR-1	Monthly	11th of Following Month	Outward Supplies
2	GSTR-3B	Monthly	20th of Following Month	Tax Payment Return
3	GSTR-2B	Monthly	Available on 14th	ITC Reconciliation
4	GSTR-9	Annual	31 December	Annual Return
5	GSTR-9C	Annual	31 December	Reconciliation Statement
6	E-Invoice Generation	Per Invoice	Within 30 Days	Applicable Turnover Criteria
7	E-Way Bill	Per Consignment	Before Movement of Goods	Value exceeding ₹50,000
8	GST Payment	Monthly	20th of Following Month	PMT-06
9	GSTR-6	Monthly	13th of Following Month	ISD Return
10	GSTR-7	Monthly	10th of Following Month	GST TDS Return
11	LUT Renewal	Annual	Before 1 April	Exports without Payment of Tax

3. Companies Act, 2013

S.No.	Compliance	Frequency	Due Date	Remarks
1	First Board Meeting	One Time	Within 30 Days of Incorporation
2	Minimum Four Board Meetings	Quarterly	Gap not exceeding 120 Days
3	Annual General Meeting	Annual	Within 6 Months of FY End
4	Adoption of Financial Statements	Annual	At AGM
5	Statutory Audit	Annual	Before AGM
6	Form AOC-4	Annual	Within 30 Days of AGM
7	Form MGT-7	Annual	Within 60 Days of AGM
8	Form ADT-1	Annual	Within 15 Days of AGM
9	DIR-3 KYC	Annual	30 September
10	MBP-1	Annual / Change Based	First Board Meeting of FY
11	DIR-8	Annual	First Board Meeting of FY
12	MSME-1	Half-Yearly	31 October & 30 April
13	CSR-2	Annual	31 March
14	Secretarial Audit (MR-3)	Annual	Before AGM
15	DPT-3	Annual	30 June
16	BEN-2	Event Based	Within 30 Days of Change
17	Internal Audit	Ongoing	Quarterly Recommended
18	Cost Audit (CRA-2 / CRA-4)	Annual	As Applicable

4. Employees State Insurance (ESI)

S.No.	Compliance	Frequency	Due Date
1	ESI Contribution Deposit	Monthly	15th of the following month
2	ESI Return Form 6	Half-Yearly	11 May & 11 November
3	Accident Report	As Applicable	Within 24 Hours
4	New Employee Registration	Per Joining	Within 10 Days
5	Annual Information Return	Annual	31 January
6	Maintenance of Registers	Ongoing	Always Updated

5. Employees Provident Fund (EPF)

S.No.	Compliance	Frequency	Due Date
1	PF Contribution Deposit	Monthly	15th of Following Month
2	ECR Filing	Monthly	15th of Following Month
3	PF Annual Return (3A/6A)	Annual	25 April
4	UAN Registration	Per Joining	Within First Salary Month
5	KYC & Aadhaar Seeding	Ongoing	Timely Basis
6	Form 5	Monthly	15th of Following Month
7	Form 10	Monthly	15th of Following Month
8	EDLI Administration Charges	Monthly	15th of Following Month
9	PF Inspection Register	Ongoing	Maintain at Establishment

Prepared for Compliance Awareness

CA R.Wadhwa & Associates

Comprehensive Statutory Compliance Calendar for Private Limited Companies covering Income Tax, GST, Companies Act, ESI and EPF compliances.

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