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 | November 2019 | |
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | November 2019 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | November 2019 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | November 2019 | |
| IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017 |
GST | November 2019 | |
| Advance tax 3rd instalment (75%) Section 211, Income-tax Act, 1961 |
Income tax | FY 2019-20 | |
| ESI contribution Regulation 31, ESI (General) Regulations, 1950 |
PF/ESI | November 2019 | |
| PF contribution and ECR Para 38, EPF Scheme, 1952 |
PF/ESI | November 2019 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | November 2019 | |
| PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017 |
GST | November 2019 | |
| GSTR-9 / GSTR-9C annual return Section 44, CGST Act, 2017 r/w Rule 80 |
GST | FY 2018-19 |