Indian Business Compliance Calendar: GST, Income Tax, TDS & ROC Deadlines

Indian Business Compliance Calendar: GST, Income Tax, TDS & ROC Deadlines

Running a business in India is not just about revenue and growth. It also requires strict compliance discipline.

Missing a single deadline can result in:

• Heavy penalties

• Interest and late fees

• Legal notices

• Director disqualification

• Investor rejection

This blog provides a complete Indian business compliance calendar covering GST, Income Tax, TDS, and ROC compliances for startups, LLPs, and private limited companies.

Why Every Founder Needs a Compliance Calendar?

Many founders assume compliance is something to “handle later.” In reality, penalties don’t appear immediately, they accumulate silently. A structured compliance calendar helps you:

• Avoid unnecessary fines

• Maintain legal credibility

• Build investor trust

• Reduce stress and last-minute rush

FULL INDIAN COMPLIANCE CALENDAR

1️⃣ GST Compliance Calendar

Applicable to all GST registered businesses.

Monthly/Quarterly GST Returns:

GSTR-1 (Outward Supplies)

• Monthly filers: 11th of following month

• QRMP (Quarterly): 13th of following month

GSTR-3B (Tax Payment & Summary Return)

• Monthly: 20th of following month

• Quarterly: 22nd/24th (based on state)

Other GST Returns

• GSTR-7 (GST TDS): 10th of every month

• GSTR-8 (GST TCS): 10th of every month

• CMP-08 (Composition Scheme): 18th of month after quarter

• GSTR-4 (Annual – Composition): 30th June following FY

⚠️ Late GST filing leads to late fees, blocked input tax credit, and notices.

2️⃣ Income Tax Compliance Calendar:

Applicable to individuals, proprietors, LLPs, and companies.

Advance Tax Due Dates:

• 15 June-1st instalment

• 15 September- 2nd instalment

• 15 December- 3rd instalment

• 15 March- Final instalment

Income Tax Return (ITR) Filing

• Individuals/non-audit cases: 15 September

• Audit cases: 31 October/30 November

• Belated/Revised Return: 31 December

⚠️ Even loss-making businesses must file ITR.

3️⃣ TDS/TCS Compliance Calendar:

Applicable if you pay:

• Salaries

• Consultants

• Professionals

• Contractors

TDS Payment

• 7th of the following month

Quarterly TDS Returns

• Q1: 31 July

• Q2: 31 October

• Q3: 31 January

• Q4: 30 April

TDS Certificates

• Issued after each quarter (Forms 16/16A)

⚠️ TDS non-compliance attracts interest, penalties, and prosecution risk.

4️⃣ ROC Compliance- Private Limited Companies:

Mandatory even if there is zero business activity.

Annual ROC Filings

• AGM: Within 6-9 months of FY end

• AOC-4 (Financial Statements): 30 days from AGM

• MGT-7/MGT-7A (Annual Return): 60 days from AGM

Other ROC Filings

• DIR-3 KYC (Director KYC): 30 September (every year)

• DPT-3 (Return of Deposits): 30 June

⚠️ Non-filing can lead to director disqualification and heavy penalties.

5️⃣ ROC Compliance- LLP:

LLPs must comply even if there is no revenue.

LLP Annual Filings

• Form 11 (Annual Return): 30 May

• Form 8 (Accounts & Solvency): 30 October

• ITR-5: As per income-tax rules

6️⃣ Labour & Payroll Compliance (If Applicable):

Depends on employee count and state laws.

• PF/ESI Payments & Returns: Monthly

• Professional Tax: State-specific deadlines

• Salary TDS: Monthly deduction + quarterly filing

Quick Summary Table

Common Compliance Mistakes Founders Make:

• Ignoring filings due to zero revenue

• Mixing personal and business compliance

• Missing advance tax instalments

• Delaying ROC filings

• Not maintaining a compliance calendar

Final Thoughts

Compliance is not optional. It is business hygiene. Founders who respect compliance early:

• Save money

• Avoid legal stress

• Build long-term credibility

Need Help Managing Business Compliance?

At Globaton Management Advisors, we help:

• Startups

• LLPs

• Private limited companies

with:

✔ GST compliance

✔ Income tax filings

✔ ROC annual compliance

✔ End-to-end compliance calendars

👉 Visit globaton.in