India Tax and Payroll Compliance Calendar (GST, TDS, PF, ESI)

About the India Tax and Payroll Compliance Calendar (GST, TDS, PF, ESI)

Every registered business in India runs on the same rhythm: GSTR-1 and GSTR-3B (or the quarterly QRMP pair), CMP-08 for a composition dealer, GSTR-7 and GSTR-8 for deductors and marketplaces, the annual return, TDS and TCS paid by the 7th and reported every quarter, advance tax in four instalments, the tax audit report and the return of income, the provident fund ECR and ESI by the 15th, and the State’s professional tax and labour welfare fund. Miss one and the fee or the interest starts the next day.

Tick what applies to your business — how you file GST, whether you deduct tax, how many of the payroll laws you are under, which return you file — and this page lays the whole financial year out in order: each date with the section or rule it comes from, what a delay costs, and a link to the tool that prepares that filing. Dates that CBIC or CBDT has moved by notification are shown with the statutory date beside them. Export the year as an .ics calendar with reminders a week and a day before, as a CSV for your office, or print it. Nothing you enter leaves your browser.

Common uses

• A founder or accounts person planning the year’s filings and setting reminders once.
• A chartered accountant printing a due-date chart for each client, with the section beside every date.
• Checking which dates have already passed, and what the delay has cost so far.
• Working out when a QRMP filer’s quarterly return is due in your State.

Where each date comes from

• GSTR-1 — the 11th of the next month; a quarterly filer by the 13th of the month after the quarter (CGST Act s.37 with rule 59; Notification No. 83/2020-Central Tax). The Invoice Furnishing Facility runs from the 1st to the 13th for the first two months of a quarter (rule 59(2)).
• GSTR-3B — the 20th of the next month (rule 61(1)(i)). A quarterly filer files for the quarter by the 22nd (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu and Dadra and Nagar Haveli, Puducherry, the Andaman and Nicobar Islands, Lakshadweep) or the 24th (the rest), and deposits the tax of each of the first two months in PMT-06 by the 25th — a deposit, not a return (rule 61(1)(ii) and (3)).
• CMP-08 by the 18th after the quarter and GSTR-4 by 30 June after the year, for FY 2024-25 onwards (rule 62(1) with its proviso).
• GSTR-9 by 31 December after the year, with GSTR-9C when turnover is above ₹5 crore (s.44 with rules 80(1) and 80(3)); a registered person with turnover up to ₹2 crore is exempt from the annual return for FY 2024-25 onwards (Notification No. 15/2025-Central Tax).
• GSTR-7 by the 10th (rule 66(1), as amended by Notification No. 20/2024-Central Tax), GSTR-8 within ten days after the month (s.52(4)) with the annual statement GSTR-9B before 31 December, so by 30 December (s.52(5)), GSTR-6 within thirteen days (s.39(4)).
• TDS and TCS — paid within seven days of the end of the month, and for March by 30 April; an office of the Government paying with a challan has seven days for March as well (Income-tax Rules, 2026, rule 218; rule 30 of the 1962 Rules). Quarterly statements by 31 July, 31 October, 31 January and 31 May (rule 219(4)); for FY 2025-26 and earlier the TCS statement was due on the 15th of those months (rule 31AA). Certificates — for tax deducted and for tax collected — follow within fifteen days, and the salary certificate by 15 June (rule 215; rules 31 and 37D); a late certificate is a penalty for every day, never more than the tax (s.465(2)(g)).
• Advance tax — 15% by 15 June, 45% by 15 September, 75% by 15 December, the whole by 15 March; a presumptive business pays once, by 15 March (Income-tax Act, 2025, s.408).
• Return of income — 31 July, 31 August with unaudited business income, 31 October in an audit case or for a company, 30 November in a transfer-pricing case (s.263(1)(c) as substituted by the Finance Act, 2026); the tax audit report one month earlier (s.63(5)(a)). Accounts that are audited always mean 31 October, so ticking the tax audit moves the return there.
• Provident fund — the ECR and the payment by the 15th of the next month; ESI within fifteen days of the end of the month.
• Professional tax and the labour welfare fund follow the State: the calendar takes the State’s own date, or the day you enter.

When a date is extended

CBIC and CBDT move due dates by notification — a GST portal outage, a flood, a new form. The calendar carries the extensions it has been given, shows the statutory date beside the extended one and names the notification, so you can check it yourself on CBIC’s portal. An extension that covers only some districts or States is shown as a note instead of a new date, because the calendar does not know where each place of business is.

An extension notified after this page was built will not be here. Before you rely on a date in the last week before it, look at the notifications on CBIC’s tax information portal or at the GST portal’s own notices.

What is not here

• Dates with the Registrar of Companies: the AGM, AOC-4, MGT-7, ADT-1, DPT-3, MSME-1, DIR-3 KYC and the LLP forms.
• Event-based GST filings (ITC-04 for job work, refunds, letters of undertaking) and the returns of a casual or non-resident taxable person.
• Returns under the Labour Codes, shops and establishments renewals, trade licences and FSSAI renewals, which differ by State and by licence.
• Any date that depends on when a notice was served: for a GST notice or order, use the GST notice reply and appeal time limit calculator.

Sources

• CGST Act, IGST Act and the rules and CBIC’s tax information portal for every notification
• Income-tax Act, 2025 and the Finance Act, 2026
• Income-tax Rules, 2026 — rules 215, 218 and 219
• TRACES for TDS statements and certificates, and the Income-tax portal for the return
• EPFO and ESIC’s contribution page
• The State’s own profession tax Act and labour welfare board: see the professional tax calculator and the labour welfare fund calculator

Limitations

• An estimate for information, not tax advice. CBIC and CBDT extend dates by notification and portals change forms — check the portal and confirm with your chartered accountant before you rely on a date.
• Only the extensions that have been added to the tool are applied; one notified later will not appear until the data is updated.
• State dates for professional tax come from the day you enter, because each State fixes its own; the labour welfare fund is dated only where the board’s own notification could be read.
• Dates that depend on an event — a notice, a registration, an amendment, a refund claim — are not in a yearly calendar.
• The calendar does not know your turnover, your tax or your deductions: it dates the filing, it does not prepare it.

Privacy

Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.