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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 2142

Jan

Date	Compliance	Law	Period
7 Dec, Fri	TDS/TCS deposit Rule 218(2)(b), Income-tax Rules, 2026	Income tax	November 2142
10 Dec, Mon	GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017	GST	November 2142
10 Dec, Mon	GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017	GST	November 2142
11 Dec, Tue	GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017	GST	November 2142
13 Dec, Thu	IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017	GST	November 2142
15 Dec, Sat	Advance tax 3rd instalment (75%) Section 408, Income-tax Act, 2025	Income tax	FY 2142-43
15 Dec, Sat	ESI contribution Regulation 31, ESI (General) Regulations, 1950	PF/ESI	November 2142
15 Dec, Sat	PF contribution and ECR Para 38, EPF Scheme, 1952	PF/ESI	November 2142
20 Dec, Thu	GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017	GST	November 2142
25 Dec, Tue	PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017	GST	November 2142
31 Dec, Mon	GSTR-9 / GSTR-9C annual return Section 44, CGST Act, 2017 r/w Rule 80	GST	FY 2141-42