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 | July 2021 | |
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | July 2021 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | July 2021 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | July 2021 | |
| IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017 |
GST | July 2021 | |
| ESI contribution Regulation 31, ESI (General) Regulations, 1950 |
PF/ESI | July 2021 | |
| PF contribution and ECR Para 38, EPF Scheme, 1952 |
PF/ESI | July 2021 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | July 2021 | |
| PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017 |
GST | July 2021 | |
| Income-tax return — non-audit business or profession (ITR-3, ITR-4) Section 139(1), Income-tax Act, 1961, as amended by the Finance Act, 2026 |
Income tax | FY 2020-21 |