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 1947 | |
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | October 1947 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | October 1947 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | October 1947 | |
| IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017 |
GST | October 1947 | |
| ESI contribution Regulation 31, ESI (General) Regulations, 1950 |
PF/ESI | October 1947 | |
| PF contribution and ECR Para 38, EPF Scheme, 1952 |
PF/ESI | October 1947 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | October 1947 | |
| PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017 |
GST | October 1947 | |
| Income-tax return — transfer pricing cases Section 139(1), Income-tax Act, 1961 |
Income tax | FY 1946-47 |