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 | May 2023 | |
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | May 2023 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | May 2023 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | May 2023 | |
| IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017 |
GST | May 2023 | |
| Advance tax 1st instalment (15%) Section 211, Income-tax Act, 1961 |
Income tax | FY 2023-24 | |
| ESI contribution Regulation 31, ESI (General) Regulations, 1950 |
PF/ESI | May 2023 | |
| PF contribution and ECR Para 38, EPF Scheme, 1952 |
PF/ESI | May 2023 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | May 2023 | |
| PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017 |
GST | May 2023 | |
| DPT-3 (return of deposits) Rule 16, Companies (Acceptance of Deposits) Rules, 2014 |
Company law | As on 31 Mar 2023 |