Compliance calendar
Statutory due dates by month, with the rule or section for each. Dates are not moved for holidays, and the government sometimes extends them, so check the latest notification before you rely on a date.
| Date | Compliance | Law | Period |
|---|---|---|---|
| TDS/TCS deposit Rule 30, Income-tax Rules, 1962 |
Income tax | October 1943 | |
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | October 1943 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | October 1943 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | October 1943 | |
| IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017 |
GST | October 1943 | |
| ESI contribution Regulation 31, ESI (General) Regulations, 1950 |
PF/ESI | October 1943 | |
| PF contribution and ECR Para 38, EPF Scheme, 1952 |
PF/ESI | October 1943 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | October 1943 | |
| PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017 |
GST | October 1943 | |
| Income-tax return — transfer pricing cases Section 139(1), Income-tax Act, 1961 |
Income tax | FY 1942-43 |