Tax & Statutory Compliance Calendar

Filing details of outward supplies of goods or services for taxpayers with aggregate turnover > ₹5 Crore or opting for monthly filing

Payment of tax deducted or collected at source for previous month (except March, which is payable by April 30)

Summary return of outward supplies, input tax credit claims, and tax payment for monthly filers

Electronic Challan cum Return (ECR) for Provident Fund and payment of ESIC monthly dues

First installment of advance tax (15% of estimated tax liability) for corporate and non-corporate assessees

Quarterly statement of tax deducted at source for April to June quarter

Filing of Income Tax Return for individuals, salaried employees, and non-audit business entities (ITR-1, 2, 3, 4)

Second installment of advance tax (cumulative 45% of estimated tax liability)

Mandatory annual electronic KYC for all DIN holders to keep director identification active

Submission of audited accounts and Form 3CA/3CB with Form 3CD by eligible business and professional assessees

Filing of corporate returns (ITR-6) and assessees subject to statutory/tax audit

Filing of audited balance sheet and P&L with Registrar of Companies within 30 days of Annual General Meeting

Filing annual return detailing shareholding, board composition, and management within 60 days of AGM

Third installment of advance tax (cumulative 75% of estimated tax liability)

Consolidated annual GST return and reconciliation statement for eligible registered taxpayers

Final installment of advance tax (100% of estimated tax liability for the financial year)