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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.

Nov

December 2138

Jan

Date	Compliance	Law	Period
7 Dec, Sun	TDS/TCS deposit Rule 218(2)(b), Income-tax Rules, 2026	Income tax	November 2138
10 Dec, Wed	GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017	GST	November 2138
10 Dec, Wed	GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017	GST	November 2138
11 Dec, Thu	GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017	GST	November 2138
13 Dec, Sat	IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017	GST	November 2138
15 Dec, Mon	Advance tax 3rd instalment (75%) Section 408, Income-tax Act, 2025	Income tax	FY 2138-39
15 Dec, Mon	ESI contribution Regulation 31, ESI (General) Regulations, 1950	PF/ESI	November 2138
15 Dec, Mon	PF contribution and ECR Para 38, EPF Scheme, 1952	PF/ESI	November 2138
20 Dec, Sat	GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017	GST	November 2138
25 Dec, Thu	PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017	GST	November 2138
31 Dec, Wed	GSTR-9 / GSTR-9C annual return Section 44, CGST Act, 2017 r/w Rule 80	GST	FY 2137-38