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 218(2)(b), Income-tax Rules, 2026 |
Income tax | January 2097 | |
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | January 2097 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | January 2097 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | January 2097 | |
| IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017 |
GST | January 2097 | |
| ESI contribution Regulation 31, ESI (General) Regulations, 1950 |
PF/ESI | January 2097 | |
| PF contribution and ECR Para 38, EPF Scheme, 1952 |
PF/ESI | January 2097 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | January 2097 | |
| PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017 |
GST | January 2097 |