Statutory Deadlines Command Centre6 Compliance Roadmaps & Interactive Calendar

Tax Compliance & Statutory Due Dates Hub

Never miss a statutory filing deadline: explore category-specific compliance roadmaps for individuals, businesses, GST filers, TDS deductors, and startups to avoid late fees and interest penalties.

Interactive Tax Compliance Calendar

Interactive

Filterable schedule by category (Individual, Business, GST, TDS, Startup) with penalty details.

View Compliance Roadmap

Individual & Salaried Compliance Roadmap

Individual

Key milestones for salaried citizens: 31st July ITR, 15th June Form 16, advance tax on capital gains.

View Compliance Roadmap

Business & Corporate Compliance Guide

Corporate

Quarterly advance tax, 30th Sept Tax Audit Report, 31st Oct ITR-6, and annual statements.

View Compliance Roadmap

GST Statutory Compliance Schedule

GST

Monthly 11th GSTR-1, 20th GSTR-3B, quarterly QRMP, and 31st December GSTR-9 annual return.

View Compliance Roadmap

TDS Quarterly Filing Schedule

TDS

Monthly 7th tax deposit and quarterly return deadlines (31st Jul, 31st Oct, 31st Jan, 31st May).

View Compliance Roadmap

Startup & ROC Regulatory Calendar

Startup

MCA annual filings Form AOC-4, MGT-7, DIR-3 KYC, and Board Meeting statutory timelines.

View Compliance Roadmap

Active Statutory Deadlines Calendar

INDIVIDUALAnnual • Provision: Filing of Return of Income, Income-tax Act, 2025

Income Tax Return (ITR) Filing — Non-Audit Individuals & Salaried

Due: 31st JulyAnnual (for preceding Tax Year)

Statutory due date for salaried individuals, freelancers, and non-audit HUFs to e-file annual returns on incometax.gov.in.

Penalty: Late fee ₹5,000 (₹1,000 if total income <= ₹5 Lakh) + 1% per month interest u/s 234A equivalent.

Official Portal

INDIVIDUALQuarterly • Provision: Advance Tax Liability & Payment Schedule, Income-tax Act, 2025

Advance Tax Installment 1 (15%)

Due: 15th JuneQuarter 1 (April – June)

Mandatory first advance tax installment for all taxpayers whose estimated annual tax liability exceeds ₹10,000.

Penalty: 1% per month interest u/s 234C equivalent for deferment of advance tax.

Official Portal

INDIVIDUALQuarterly • Provision: Advance Tax Liability & Payment Schedule, Income-tax Act, 2025

Advance Tax Installment 2 (45%)

Due: 15th SeptemberQuarter 2 (July – September)

Cumulative payment of at least 45% of estimated advance tax liability.

Penalty: 1% per month interest u/s 234C equivalent.

Official Portal

INDIVIDUALQuarterly • Provision: Advance Tax Liability & Payment Schedule, Income-tax Act, 2025

Advance Tax Installment 3 (75%)

Due: 15th DecemberQuarter 3 (October – December)

Cumulative payment of at least 75% of estimated advance tax liability.

Penalty: 1% per month interest u/s 234C equivalent.

Official Portal

INDIVIDUALQuarterly • Provision: Advance Tax Liability & Payment Schedule, Income-tax Act, 2025

Advance Tax Final Installment (100%)

Due: 15th MarchQuarter 4 (January – March)

100% of estimated annual advance tax must be paid by 15th March.

Penalty: 1% per month interest u/s 234B & 234C equivalent.

Official Portal

GSTMonthly • Provision: Section 37, CGST Act, 2017

GSTR-1 Monthly Return (Outward Supplies)

Due: 11th of every monthMonthly (Preceding Month)

Filing of B2B invoices, B2C supplies, debit/credit notes, and exports for normal monthly taxpayers.

Penalty: Late fee of ₹50/day (₹20/day for Nil return) + auto-blocking of GSTR-3B.

Official Portal

GSTMonthly • Provision: Section 39, CGST Act, 2017

GSTR-3B Monthly Summary & Tax Payment

Due: 20th of every monthMonthly (Preceding Month)

Summary return for outward liability, ITC claims (matched with GSTR-2B), and monthly tax settlement.

Penalty: Late fee ₹50/day + 18% p.a. interest on net cash tax liability u/s 50.

Official Portal

TDSMonthly • Provision: Deposit of Tax Deducted at Source, Income-tax Act, 2025

Monthly TDS / TCS Challan Deposit

Due: 7th of every monthMonthly (Preceding Month)

Deposit of all TDS deducted across salaries, contractor fees, professional fees, and rent.

Penalty: 1.5% per month interest for delay in deposit u/s 201(1A) equivalent.

Official Portal

TDSQuarterly • Provision: Filing of Quarterly TDS Statements, Income-tax Act, 2025

Quarterly TDS Return Filing (Form 24Q / 26Q) — Q1

Due: 31st JulyQuarter 1 (April – June)

Submission of salary and non-salary quarterly withholding statements to TRACES.

Penalty: Late fee ₹200 per day u/s 234E equivalent + penalty up to ₹1,00,000 u/s 271H.

Official Portal

BUSINESSAnnual • Provision: Compulsory Audit of Accounts, Income-tax Act, 2025

Tax Audit Report Submission (Form 3CA/3CB/3CD)

Due: 30th SeptemberAnnual

CA-certified Tax Audit Report for businesses with turnover exceeding ₹10 Crore (or ₹1 Crore cash) and professionals >₹50 Lakh.

Penalty: 0.5% of turnover or ₹1,50,000, whichever is less, u/s 271B equivalent.

Official Portal

BUSINESSAnnual • Provision: Return of Income for Audit Entities, Income-tax Act, 2025

Income Tax Return (ITR) Filing — Corporate & Tax Audit Entities

Due: 31st OctoberAnnual

Mandatory e-filing of ITR-6 for companies and ITR-3/5/7 for audit-liable entities.

Penalty: Late fee ₹5,000 + 1% monthly interest u/s 234A.

Official Portal