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 |
|---|---|---|---|
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | March 1947 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | March 1947 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | March 1947 | |
| GSTR-1 (quarterly filers, QRMP) Rule 59, CGST Rules, 2017 |
GST | Q4 (Jan–Mar) FY 1946-47 | |
| ESI contribution Regulation 31, ESI (General) Regulations, 1950 |
PF/ESI | March 1947 | |
| PF contribution and ECR Para 38, EPF Scheme, 1952 |
PF/ESI | March 1947 | |
| CMP-08 (composition taxpayers) Rule 62, CGST Rules, 2017 |
GST | Q4 (Jan–Mar) FY 1946-47 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | March 1947 | |
| GSTR-3B (quarterly filers, Gujarat) Rule 61, CGST Rules, 2017 |
GST | Q4 (Jan–Mar) FY 1946-47 | |
| ITC-04 (goods sent for job work) Rule 45(3), CGST Rules, 2017 |
GST | Oct 1946–Mar 1947 | |
| MSME-1 (dues to micro and small enterprises) MCA Order dated 22 Jan 2019 under Section 405, Companies Act, 2013 |
Company law | Oct 1946–Mar 1947 | |
| GSTR-4 annual return (composition) Rule 62, CGST Rules, 2017 |
GST | FY 1946-47 | |
| TDS/TCS deposit for March Rule 30, Income-tax Rules, 1962 |
Income tax | March 1947 |