India Compliance Calendar — FY 2025-26
Track – compliances across 12 regulators including GST, Income Tax, TDS, MCA, SEBI, FEMA & RBI. Filter by industry, turnover, employee count and entity type to see exactly what applies to your business.
What is a Compliance Calendar?
A compliance calendar is a structured schedule of all statutory filing deadlines, tax due dates, and regulatory obligations applicable to a business in a given financial year. For Indian businesses, it covers GST returns, income tax filing last dates, TDS due dates, MCA/ROC annual filings, SEBI disclosure deadlines, FEMA/RBI compliance, and payroll and PF/ESI obligations — all in one place.
This free tool, built and maintained by practising Chartered Accountants at Patron Accounting LLP, lets you filter 109 compliances by entity type, turnover, industry, employee count, and state. It also tracks regulatory changes across five financial years (FY 2023-24 to FY 2027-28) with gazette references — making it India's most comprehensive interactive compliance checklist for SMEs, startups, freelancers, foreign subsidiaries, and listed companies.
E-invoicing now mandatory for ALL GST-registered businesses. New tax regime default with nil tax up to ₹12 Lakh. ITR-U window extended to 48 months. Major TDS rationalization under Finance Act 2025. SEBI CSCRF cybersecurity framework mandatory from April 2025. Use filters below to see exactly what applies to your business.
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GST Due Dates — FY 2025-26
For FY 2025-26, the most significant GST change is mandatory e-invoicing for all GST-registered businesses regardless of turnover — a landmark expansion from the earlier ₹5 Crore threshold. The Invoice Management System (IMS) is now fully operational, requiring monthly action on inward invoices before the GSTR-2B lock date of the 14th to claim Input Tax Credit correctly. File all GST returns on the official GST portal (gst.gov.in) and generate e-invoices via the IRP at einvoice1.gst.gov.in.
| Return | Frequency | Due Date | Applicable | Penalty |
|---|---|---|---|---|
| GSTR-1 | Monthly | 11th of next month | Turnover >₹5 Cr | ₹50/day |
| GSTR-1 (QRMP) | Quarterly | 13th of next month | Turnover ≤₹5 Cr | ₹50/day |
| GSTR-3B | Monthly | 20th of next month | Turnover >₹5 Cr | ₹50/day + 18% int |
| GSTR-3B (QRMP) | Quarterly | 22nd/24th of next month | Turnover ≤₹5 Cr | ₹50/day |
| PMT-06 | Monthly | 25th of month | QRMP filers | 18% interest |
| GSTR-9 | Annual | 31 December 2025 | Turnover >₹2 Cr | ₹200/day |
| GSTR-9C | Annual | 31 December 2025 | Turnover >₹5 Cr | ₹200/day |
FY 2025-26 Alert: E-invoicing is now mandatory for ALL GST-registered businesses from 1 April 2025 — no turnover exemption. Non-compliance can result in penalty of ₹10,000 per invoice.
Income Tax Filing Dates — FY 2025-26 (AY 2026-27)
The new tax regime is now the default with enhanced rebate under Section 87A — nil tax for income up to ₹12 Lakh. Standard deduction under the new regime is ₹75,000. The ITR-U (updated return) window has been extended to 48 months. Capital gains rates were restructured in FY 2024-25 (LTCG 12.5%, STCG 20% on listed equity). File all income tax returns on the Income Tax e-filing portal (incometax.gov.in).
| Return Type | Form | Due Date | Applicable |
|---|---|---|---|
| Individuals & HUF (non-audit) | ITR-1/2/4 | 31 July 2026 | Salaried, freelancers |
| Companies (all) | ITR-6 | 31 October 2026 | Pvt Ltd, Public, OPC, Listed |
| Partnership, LLP (audit) | ITR-5 | 31 October 2026 | Audit cases |
| Transfer Pricing | ITR-6 + 3CEB | 30 November 2026 | International transactions |
| Belated / Revised Return | Any ITR | 31 December 2026 | All — ₹5,000 penalty |
| Tax Audit (44AB) | 3CA/3CB + 3CD | 30 September 2026 | Business >₹1Cr / ₹10Cr (digital) |
Advance Tax Schedule
| Quarter | Due Date | Cumulative % |
|---|---|---|
| Q1 | 15 June 2025 | 15% |
| Q2 | 15 September 2025 | 45% |
| Q3 | 15 December 2025 | 75% |
| Q4 | 15 March 2026 | 100% |
TDS/TCS Due Dates & Key Rates
Finance Act 2025 introduced significant TDS rationalization: Section 194A threshold raised to ₹50,000 (₹1 Lakh for senior citizens), new Section 194T for partner salary/remuneration, Section 194DA reduced to 2%, and rent threshold under Section 194-I raised to ₹50,000/month. Verify TDS compliance and file returns via the TRACES portal (tdscpc.gov.in).
| Obligation | Due Date | Form | Penalty |
|---|---|---|---|
| TDS Payment (monthly) | 7th of next month (Mar: 30 Apr) | Challan 281 | 1-1.5% per month |
| TDS Return Q1 (Apr-Jun) | 31 July 2025 | 24Q/26Q/27Q | ₹200/day |
| TDS Return Q2 (Jul-Sep) | 31 October 2025 | 24Q/26Q/27Q | ₹200/day |
| TDS Return Q3 (Oct-Dec) | 31 January 2026 | 24Q/26Q/27Q | ₹200/day |
| TDS Return Q4 (Jan-Mar) | 31 May 2026 | 24Q/26Q/27Q | ₹200/day |
| Form 16 (Salary TDS Cert) | 15 June 2026 | Form 16 | ₹100/day |
| TDS — Crypto/VDA (194S) | 7th of next month | Challan 281 | 1-1.5% |
| TCS on LRS Remittances | 7th of next month | Form 27EQ | Equal TCS |
MCA / ROC Filings & Deadlines
| Form | Purpose | Due Date | Penalty |
|---|---|---|---|
| AOC-4 | Audited financials to ROC | 30 days from AGM | ₹100/day (no cap) |
| MGT-7/7A | Annual Return | 60 days from AGM | ₹100/day (no cap) |
| AGM | Annual General Meeting | 30 September 2025 | ₹1 Lakh |
| DIR-3 KYC | Director KYC | 30 September 2025 | ₹5,000 + DIN deactivation |
| DPT-3 | Deposits Return | 30 June 2025 | ₹5K–₹25K |
| MSME-1 | MSME Payments >45 days | Half-Yearly | ₹20,000 |
| LLP Form 11 | LLP Annual Return | 30 May 2025 | ₹100/day (no cap) |
| LLP Form 8 | LLP Statement of Accounts | 30 October 2025 | ₹100/day (no cap) |
Note: AOC-4 and MGT-7 penalties have no maximum cap — three years of non-filing can result in company strike-off under Section 248 and director disqualification for 5 years under Section 164(2).
SEBI LODR & Listed Company Compliance
FY 2025-26 brings two major new SEBI obligations: the CSCRF cybersecurity framework is now mandatory for all SEBI-registered entities from April 2025, and BRSR Core with third-party assurance is mandatory for the top 150 listed companies. The digital UPSI database under PIT regulations is also mandatory. All SEBI filings are made via the SEBI portal (sebi.gov.in) and the MCA21 portal (mca.gov.in).
| Compliance | Regulation | Frequency | Deadline |
|---|---|---|---|
| Quarterly Financial Results | LODR Reg 33 | Quarterly | 45 days from quarter end |
| Corporate Governance Report | LODR Reg 27 | Quarterly | 15 days from quarter end |
| Shareholding Pattern | LODR Reg 31 | Quarterly | 21 days from quarter end |
| Annual Report + BRSR | LODR Reg 34 | Annual | Before AGM |
| BRSR Core (Third-party Assurance) | SEBI Circular Nov 2024 | Annual | With Annual Report |
| CSCRF Cybersecurity | SEBI CSCRF 2024 | Annual | Quarterly VAPT, Annual Audit |
| PIT — Digital UPSI Database | SEBI PIT Reg | Continuous | Ongoing |
| RPT Disclosure | LODR Reg 23 | Half-Yearly | 30 days from half-year end |
FEMA / RBI Compliance for Foreign Subsidiaries
The FLA Return is now filed on the FLAIR portal (replacing the old portal). FC-GPR must be filed within 30 days of FDI allotment and FC-TRS within 60 days of share transfer — both via the RBI FIRMS portal. Form 15CA/15CB is mandatory for foreign remittances above ₹5 Lakh. All FEMA filings are made via the RBI FIRMS portal (firms.rbi.org.in).
| Form | Purpose | Due Date | Portal |
|---|---|---|---|
| FC-GPR | FDI inflow — share allotment | 30 days from allotment | RBI FIRMS |
| FC-TRS | Share transfer (NR involved) | 60 days from transfer | RBI FIRMS |
| FLA Return | Annual FDI/ODI disclosure | 15 July 2025 | RBI FLAIR |
| Form 15CA/15CB | Foreign remittances | Before remittance | ITD Portal |
| APR (ODI) | Overseas JV/WOS annual | 31 December 2025 | RBI FIRMS |
| ECB-2 | External Commercial Borrowing | 7th of every month | RBI Portal |
EPF, ESI & Professional Tax
| Compliance | Threshold | Rate | Due Date | Penalty |
|---|---|---|---|---|
| EPF Payment | 20+ employees | 12% + 12% on basic (cap ₹15K/mo) | 15th of next month | 5-25% damages |
| ESI Payment | 10+ employees | 3.25% (employer) + 0.75% (employee) on wages ≤₹21K/mo | 15th of next month | 12-25% damages |
| ESI Half-Yearly Return | 10+ employees | — | 12 May / 12 Nov | Prosecution |
| PT — Maharashtra | All employers | ₹200–₹2,500/yr per employee | Monthly (PTRC) | 1.25%/month |
| PT — Karnataka | All employers | Max ₹2,500/yr | 20th of next month | 1.25%/month |
Penalty Quick Reference
Penalties for non-compliance are significant and in several cases have no maximum cap. The following are key penalties that every business must be aware of when managing their compliance calendar for FY 2025-26.
| Non-Compliance | Penalty | Additional Consequence |
|---|---|---|
| Late GSTR-3B | ₹50/day (₹20 nil return), max ₹10,000 | 18% interest on net tax |
| Late GSTR-9 / 9C | ₹200/day, no cap | Can bar future filings |
| Late ITR | ₹5,000 | 234B/234C interest |
| TDS default | 1-1.5% per month | Disallowance of expense |
| Late TDS Return | ₹200/day | Penalty u/s 271H up to ₹1L |
| Late AOC-4 / MGT-7 | ₹100/day, no cap | Strike-off + director disqualification |
| Late DIR-3 KYC | ₹5,000 | DIN deactivation |
| Late LLP Form 8/11 | ₹100/day, no cap | LLP dissolution risk |
| FC-GPR delay | Up to 3× the amount | FEMA compounding required |
| Late EPF | 5-25% damages | Prosecution under EPF Act |
| E-invoicing non-compliance | ₹10,000 per invoice | ITC denial, penalty u/s 122 |
FY 2025-26 Month-by-Month Calendar
Show full month-by-month calendar (Apr 2025 – Mar 2026)
| Month | GST | Income Tax / TDS | MCA / Other |
|---|---|---|---|
| April 2025 | GSTR-1 by 11 Apr; GSTR-3B by 20 Apr; PMT-06 by 25 Apr | TDS deposit by 7 Apr; Form 16B/16C by 30 Apr | Annual Bonus payment by 30 Nov deadline (ongoing); PT as per state |
| May 2025 | GSTR-1 by 11 May; GSTR-3B by 20 May; PMT-06 by 25 May | TDS return Q4 (26Q/24Q) by 31 May; TDS deposit by 7 May | LLP Form 11 (Annual Return) by 30 May; DIR-3 KYC renewal begins |
| June 2025 | GSTR-1 by 11 Jun; GSTR-3B by 20 Jun | Advance Tax Q1 by 15 Jun (15%); Form 16 issue by 15 Jun; TDS deposit by 7 Jun | DPT-3 by 30 Jun; IEC Annual Update by 30 Jun; PT returns |
| July 2025 | GSTR-1 (QRMP Q1) by 13 Jul; GSTR-3B (QRMP) by 22/24 Jul; PMT-06 by 25 Jul; GSTR-1 by 11 Jul | ITR (individuals) by 31 Jul; TDS return Q1 by 31 Jul; FLA Return by 15 Jul; TDS deposit by 7 Jul | FLA Return (FEMA) by 15 Jul; SEBI shareholding by 21 Jul |
| August 2025 | GSTR-1 by 11 Aug; GSTR-3B by 20 Aug; PMT-06 by 25 Aug | TDS deposit by 7 Aug | SEBI financial results (Q1) by 14 Aug; AGM by 30 Sep deadline approaching |
| September 2025 | GSTR-1 by 11 Sep; GSTR-3B by 20 Sep | Advance Tax Q2 by 15 Sep (45%); Tax audit report by 30 Sep; TDS deposit by 7 Sep | AGM by 30 Sep; DIR-3 KYC by 30 Sep; LLP Audit by 30 Sep |
| October 2025 | GSTR-1 (QRMP Q2) by 13 Oct; GSTR-3B (QRMP) by 22/24 Oct; GSTR-1 by 11 Oct | ITR (companies/audit) by 31 Oct; TDS return Q2 by 31 Oct; TDS deposit by 7 Oct | LLP Form 8 by 30 Oct; SEBI Q2 results by 14 Nov |
| November 2025 | GSTR-1 by 11 Nov; GSTR-3B by 20 Nov; PMT-06 by 25 Nov | ITR (transfer pricing) by 30 Nov; Form 3CEB by 30 Nov; TDS deposit by 7 Nov | ESI half-yearly return by 12 Nov; Annual Bonus by 30 Nov |
| December 2025 | GSTR-9 annual return by 31 Dec; GSTR-9C by 31 Dec; GSTR-1 (QRMP Q3) by 13 Jan | Advance Tax Q3 by 15 Dec (75%); TDS deposit by 7 Dec | APR (ODI) by 31 Dec; CSR-2 by 31 Dec; SEBI Corp Gov report |
| January 2026 | GSTR-3B (QRMP Q3) by 22/24 Jan; GSTR-1 by 11 Jan | TDS return Q3 by 31 Jan; TDS deposit by 7 Jan | SEBI Q3 results by 14 Feb; shareholding by 21 Jan |
| February 2026 | GSTR-1 by 11 Feb; GSTR-3B by 20 Feb; PMT-06 by 25 Feb | TDS deposit by 7 Feb; advance tax planning for Q4 | SEBI board meeting disclosure; PT annual returns |
| March 2026 | GSTR-1 by 11 Mar; GSTR-3B by 20 Mar | Advance Tax Q4 by 15 Mar (100%); last date for 80C/80D investments; TDS deposit by 7 Mar | Year-end payroll; PF annual return |
All dates are indicative. QRMP filers: 22nd (Category A states) or 24th (Category B states). Dates falling on public holidays shift to next working day.