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 | February 2025 | |
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | February 2025 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | February 2025 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | February 2025 | |
| IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017 |
GST | February 2025 | |
| Advance tax Final instalment (100%); presumptive cases pay in full Section 211, Income-tax Act, 1961 |
Income tax | FY 2024-25 | |
| ESI contribution Regulation 31, ESI (General) Regulations, 1950 |
PF/ESI | February 2025 | |
| PF contribution and ECR Para 38, EPF Scheme, 1952 |
PF/ESI | February 2025 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | February 2025 | |
| PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017 |
GST | February 2025 |