Most business penalties in India are for being late, not for being wrong. The filings themselves are routine. The dates are not negotiable, and several run monthly.
Read the tables below in two passes. The first table is what recurs every month or quarter. The second is the annual cycle for a company with a 31 March year end. The common misreading is to treat the annual dates as the calendar. The monthly ones are what actually trip firms up.
What has to be filed every month or quarter?
| Filing | Due date | Who files it | Source |
|---|---|---|---|
| TDS deposit | 7th of the following month | Every deductor, non-government | Income Tax Rules |
| TDS deposit for March | 30 April | Every deductor, non-government | Income Tax Rules |
| GSTR-1, outward supplies | 11th of the following month | Monthly GST filers | CBIC |
| GSTR-3B, summary and payment | 20th of the following month | Monthly GST filers | CBIC |
| IFF, invoice furnishing | 13th of the following month | QRMP scheme filers, optional | CBIC |
| GSTR-1, quarterly | 13th after the quarter ends | QRMP scheme filers | CBIC |
| GSTR-3B, quarterly | 22nd or 24th after the quarter | QRMP filers, by state group | CBIC |
| CMP-08 | 18th after the quarter ends | Composition dealers | CBIC |
| Quarterly TDS statement | 31 Jul, 31 Oct, 31 Jan, 31 May | Every deductor | Income Tax Rules |
| Advance tax instalments | 15 Jun, 15 Sep, 15 Dec, 15 Mar | Anyone with an advance tax liability | Income Tax Act |
Advance tax is cumulative, not equal. You must have paid 15% of the year’s liability by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. Source: the advance tax schedule as published on incometax.gov.in.
What is the annual cycle for a company?
| Filing | Due date | What it is | Source |
|---|---|---|---|
| Form 16 to employees | 15 June | Salary TDS certificate | Income Tax Rules |
| Income tax return, no audit | 31 July 2027 | Individuals and HUFs, AY 2027-28 | incometax.gov.in |
| DIR-3 KYC | 30 September | Every director holding an active DIN | MCA |
| Annual general meeting | Within 6 months of year end | Companies Act, 2013 | MCA |
| Income tax return, audit cases | 31 October 2027 | Businesses requiring audit, AY 2027-28 | incometax.gov.in |
| AOC-4 | Within 30 days of the AGM | Financial statements to the ROC | MCA |
| Income tax return, transfer pricing | 30 November 2027 | Transfer pricing cases, AY 2027-28 | incometax.gov.in |
| MGT-7 | Within 60 days of the AGM | Annual return to the ROC | MCA |
| GSTR-9 and GSTR-9C | 31 December | GST annual return and reconciliation | CBIC |
| Belated or revised return | 31 December 2027 | AY 2027-28 | incometax.gov.in |
Income tax dates are for assessment year 2027-28, that is financial year 2026-27, as published by the Income Tax Department and current as of 17 August 2026.
How should you read these two tables together?
The common mistake is to read the ROC dates as fixed calendar dates. They are not. AOC-4 and MGT-7 hang off your annual general meeting, not off 30 September.
Work it backwards. The AGM must happen within six months of the year end. For a 31 March year end that is 30 September. Hold the AGM on 30 September and AOC-4 falls due by 30 October, with MGT-7 by 29 November. Hold it earlier and both dates move earlier with it.
The second misreading is the March TDS deposit. Eleven months of the year it is the 7th. For March the deposit date is 30 April. Diarising “the 7th” for all twelve months produces one late deposit a year, every year.
What does being late actually cost?
ROC late filing carries an additional fee of ₹100 a day for AOC-4 and MGT-7, with no upper limit. Missing DIR-3 KYC deactivates the director’s DIN, and reactivation carries a ₹5,000 fee. Source: MCA.
Late income tax filing carries a fee under Section 234F of ₹5,000, reduced to ₹1,000 where total income is ₹5,00,000 or less. Interest under Sections 234A, 234B and 234C runs separately on unpaid tax. Advance tax shortfalls attract interest under Section 234C even if you pay the full amount by March.
GST late fees and interest accrue per return per day. The harder cost is upstream. Your buyer cannot claim input credit until your GSTR-1 carries the invoice, so a late filing is your customer’s problem before it is yours. That is why GST discipline is a commercial matter, not just a tax one.
What this calendar does not cover
Professional tax, shops and establishment renewals, labour returns and factory licences are state subjects. The dates differ by state and we do not list them here rather than publish a figure that is wrong in your state. Check your state’s commercial tax and labour department portals.
Sector filings are also excluded. An NBFC, an exporter and a company with foreign shareholding each carry extra returns. For the entity-formation side, see company registration. For the deduction rates behind the TDS rows, see TDS rates, and for the GST return forms themselves, GST returns.
Frequently asked questions
What if my company had no transactions this year?
You still file. A dormant company files AOC-4 and MGT-7, holds its AGM and files a nil income tax return. Nil GST returns are also compulsory once you hold a registration. The ₹100 a day late fee applies to a nil filing exactly as it does to a busy one.
Can the AOC-4 and MGT-7 deadlines be extended?
Only if the MCA grants a general extension, which it does occasionally. Do not plan around it. The statutory position is 30 days from the AGM for AOC-4 and 60 days for MGT-7.
Do I need to pay advance tax if TDS already covers my income?
Not if the TDS genuinely covers the liability. Check it against your Form 26AS and annual information statement. Business income and capital gains are where shortfalls appear, because no one deducts tax on them. See advance tax for the instalment arithmetic.
Which GST scheme should a small business be on?
QRMP reduces filing frequency to quarterly returns with monthly payment. It suits low-volume businesses. It does not suit you if your buyers need invoices reflected monthly for their input credit. That is a customer decision as much as a compliance one.
When is the income tax return due for this year?
For financial year 2026-27, individuals and HUFs not requiring audit file by 31 July 2027. Audit cases file by 31 October 2027. Full list at ITR due dates.
Sources
- Income Tax Department, return due dates and advance tax schedule for AY 2027-28. incometax.gov.in
- Central Board of Indirect Taxes and Customs, GST return due dates. cbic.gov.in
- Ministry of Corporate Affairs, annual filing forms AOC-4, MGT-7 and DIR-3 KYC. mca.gov.in
Related reading
Best Accounting Software for Indian Businesses
Tally, Zoho Books and Vyapar compared on what actually matters — GST filing, e-invoicing and whether your accountant can open the file.
6 Sep 2026 · 4 min
Best Business Credit Cards in India: Fees, Limits and GST
A business credit card is issued for business spending; pick the one whose fee your spend waives. The GST invoice, not the card, decides input tax credit.
17 Sep 2026 · 6 min
Best Business Loans
Which business loan route to use, ranked by what it costs you in collateral rather than in rate.
13 Sep 2026 · 5 min