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 | August 2024 | |
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | August 2024 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | August 2024 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | August 2024 | |
| IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017 |
GST | August 2024 | |
| Advance tax 2nd instalment (45%) Section 211, Income-tax Act, 1961 |
Income tax | FY 2024-25 | |
| ESI contribution Regulation 31, ESI (General) Regulations, 1950 |
PF/ESI | August 2024 | |
| PF contribution and ECR Para 38, EPF Scheme, 1952 |
PF/ESI | August 2024 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | August 2024 | |
| PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017 |
GST | August 2024 | |
| DIR-3 KYC (directors) Rule 12A, Companies (Appointment and Qualification of Directors) Rules, 2014 |
Company law | FY 2023-24 | |
| Tax audit report Section 44AB, Income-tax Act, 1961 |
Income tax | FY 2023-24 |