Compliance Calendar FY 2026–27
Income Tax • GST • TDS/TCS • ROC/MCA • Other Business Compliance
Monthly Master Compliance Calendar FY 2026–27
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 10 Apr 2026 | — | / | — | — |
| 11 Apr 2026 | — | — | — | |
| 13 Apr 2026 | — | / | — | — |
| 15 Apr 2026 | — | — | — | |
| 18 Apr 2026 | — | — | — | |
| 20 Apr 2026 | — | / | — | — |
| 22 / 24 Apr 2026 | — | — | — | |
| 30 Apr 2026 | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 May 2026 | — | — | — | |
| 10 May 2026 | — | / | — | — |
| 11 May 2026 | — | — | — | |
| 13 May 2026 | — | / | — | — |
| 15 May 2026 | — | — | ||
| 20 May 2026 | — | / | — | — |
| 25 May 2026 | — | — | — | |
| 30 May 2026 | — | — | — | |
| 31 May 2026 | — | — | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Jun 2026 | — | — | — | |
| 10 Jun 2026 | — | / | — | — |
| 11 Jun 2026 | — | — | — | |
| 13 Jun 2026 | — | / | — | — |
| 15 Jun 2026 | — | — | ||
| 20 Jun 2026 | — | / | — | — |
| 25 Jun 2026 | — | — | — | |
| 30 Jun 2026 | — | — | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Jul 2026 | — | — | — | |
| 10 Jul 2026 | — | / | — | — |
| 11 Jul 2026 | — | — | — | |
| 13 Jul 2026 | — | / | — | — |
| 15 Jul 2026 | — | — | ||
| 20 Jul 2026 | — | / | — | — |
| 22 / 24 Jul 2026 | — | — | — | |
| 31 Jul 2026 | / | — | — | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Aug 2026 | — | — | — | |
| 10 Aug 2026 | — | / | — | — |
| 11 Aug 2026 | — | — | — | |
| 13 Aug 2026 | — | / | — | — |
| 15 Aug 2026 | — | — | ||
| 20 Aug 2026 | — | / | — | — |
| 25 Aug 2026 | — | — | — | |
| 31 Aug 2026 | — | — | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Sep 2026 | — | — | — | |
| 10 Sep 2026 | — | / | — | — |
| 11 Sep 2026 | — | — | — | |
| 13 Sep 2026 | — | / | — | — |
| 15 Sep 2026 | — | — | ||
| 20 Sep 2026 | — | / | — | — |
| 25 Sep 2026 | — | — | — | |
| 30 Sep 2026 | — | / | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Oct 2026 | — | — | — | |
| 10 Oct 2026 | — | / | — | — |
| 11 Oct 2026 | — | — | — | |
| 13 Oct 2026 | — | / | — | — |
| 15 Oct 2026 | — | — | ||
| 18 Oct 2026 | — | — | — | |
| 20 Oct 2026 | — | / | — | — |
| 22 / 24 Oct 2026 | — | — | — | |
| 30 Oct 2026 | — | — | , , | — |
| 31 Oct 2026 | / / | — | — | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Nov 2026 | — | — | — | |
| 10 Nov 2026 | — | / | — | — |
| 11 Nov 2026 | — | — | — | |
| 13 Nov 2026 | — | / | — | — |
| 15 Nov 2026 | — | — | ||
| 20 Nov 2026 | — | / | — | — |
| 25 Nov 2026 | — | — | — | |
| 29 Nov 2026 | — | — | , | — |
| 30 Nov 2026 | — | — | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Dec 2026 | — | — | — | |
| 10 Dec 2026 | — | / | — | — |
| 11 Dec 2026 | — | — | — | |
| 13 Dec 2026 | — | / | — | — |
| 15 Dec 2026 | — | — | ||
| 20 Dec 2026 | — | / | — | — |
| 25 Dec 2026 | — | — | — | |
| 31 Dec 2026 | / | — | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Jan 2027 | — | — | — | |
| 10 Jan 2027 | — | / | — | — |
| 11 Jan 2027 | — | — | — | |
| 13 Jan 2027 | — | / | — | — |
| 15 Jan 2027 | — | — | — | |
| 18 Jan 2027 | — | — | — | |
| 20 Jan 2027 | — | / | — | — |
| 22 / 24 Jan 2027 | — | — | — | |
| 31 Jan 2027 | — | — | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Feb 2027 | — | — | — | |
| 10 Feb 2027 | — | / | — | — |
| 11 Feb 2027 | — | — | — | |
| 13 Feb 2027 | — | / | — | — |
| 15 Feb 2027 | — | — | ||
| 20 Feb 2027 | — | / | — | — |
| 25 Feb 2027 | — | — | — |
| Due Date | Income Tax | GST | ROC / MCA | Other |
|---|---|---|---|---|
| 07 Mar 2027 | — | — | — | |
| 10 Mar 2027 | — | / | — | — |
| 11 Mar 2027 | — | — | — | |
| 13 Mar 2027 | — | / | — | — |
| 15 Mar 2027 | — | — | ||
| 20 Mar 2027 | — | / | — | — |
| 25 Mar 2027 | — | — | — |
GST Compliance Calendar 2026–27
| Due Date | Compliance / Form | Applicability / Details |
|---|---|---|
| 10th of following month | GSTR-7 | Monthly GST TDS return for persons required to deduct GST TDS. |
| 10th of following month | GSTR-8 | Monthly statement by e-commerce operators required to collect GST TCS. |
| 11th of following month | GSTR-1 | Monthly statement of outward supplies for applicable taxpayers filing monthly GSTR-1. |
| 13th of following month | GSTR-1 IFF | Optional invoice furnishing facility for eligible QRMP taxpayers for the first two months of a quarter. |
| 13th of month following quarter | GSTR-1 – QRMP | Quarterly statement of outward supplies for eligible taxpayers under the QRMP scheme. |
| 13th of following month | GSTR-6 | Monthly return for an Input Service Distributor reporting inward supplies and distribution of input tax credit. |
| 18th of month following quarter | CMP-08 | Quarterly statement-cum-challan for composition taxpayers. |
| 20th of following month | GSTR-3B | Monthly summary GST return and tax payment for applicable regular taxpayers. |
| 22nd / 24th of month following quarter | GSTR-3B – QRMP | Quarterly GSTR-3B for eligible QRMP taxpayers; the applicable date depends on the State or Union Territory. |
| 25th of applicable month | PMT-06 | Tax payment mechanism for eligible QRMP taxpayers for the first two months of a quarter. |
| 30 Apr 2026 | GSTR-4 | Annual return for applicable composition taxpayers for FY 2025–26, subject to applicable provisions. |
| 31 Dec 2026 | GSTR-9 | Annual return for applicable regular taxpayers, subject to exemptions and turnover-based conditions notified by the Government. |
| 31 Dec 2026 | GST reconciliation statement for applicable taxpayers, subject to the applicable statutory provisions and turnover threshold. |
Income Tax Due Dates – FY 2026–27
| Due Date | Compliance / Form | Applicability / Details |
|---|---|---|
| 31 Jul 2026 | Applicable non-audit taxpayers. | |
| 31 Aug 2026 | Applicable non-audit cases. | |
| 30 Sep 2026 | Applicable tax audit cases. | |
| 31 Oct 2026 | Applicable audit cases. | |
| 31 Oct 2026 | Applicable transfer pricing cases. | |
| 30 Nov 2026 | Applicable transfer pricing cases. | |
| 31 Dec 2026 | Belated ITR for AY 2026–27. | |
| 31 Mar 2027 | Revised ITR for AY 2026–27. |
TDS / TCS Due Dates – FY 2026–27
| Due Date | Compliance | Applicable Period / Details |
|---|---|---|
| 30 Apr 2026 | Tax deducted/collected during March 2026, as applicable. | |
| 07 May 2026 | April 2026. | |
| 15 May 2026 | January–March 2026 — Income Tax Act, 1961. | |
| 31 May 2026 | January–March 2026 — Income Tax Act, 1961. | |
| 07 Jun 2026 | May 2026. | |
| 07 Jul 2026 | June 2026. | |
| 31 Jul 2026 | April–June 2026 — Income Tax Act, 2025; Forms 138 / 140 / 143 / 144, as applicable. | |
| 07 Aug 2026 | July 2026. | |
| 15 Aug 2026 | Q1 — April–June 2026. | |
| 07 Sep 2026 | August 2026. | |
| 07 Oct 2026 | September 2026. | |
| 31 Oct 2026 | July–September 2026 — Income Tax Act, 2025; Forms 138 / 140 / 143 / 144, as applicable. | |
| 07 Nov 2026 | October 2026. | |
| 15 Nov 2026 | Q2 — July–September 2026. | |
| 07 Dec 2026 | November 2026. | |
| 07 Jan 2027 | December 2026. | |
| 31 Jan 2027 | October–December 2026 — Income Tax Act, 2025; Forms 138 / 140 / 143 / 144, as applicable. | |
| 07 Feb 2027 | January 2027. | |
| 15 Feb 2027 | Q3 — October–December 2026. | |
| 07 Mar 2027 | February 2027. | |
| 30 Apr 2027 | March 2027. | |
| 31 May 2027 | January–March 2027 — Income Tax Act, 2025; Forms 138 / 140 / 143 / 144, as applicable. |
ROC / MCA Compliance Calendar 2026–27
| Due Date | Form / Compliance | Applicability / Details |
|---|---|---|
| 30 Apr 2026 | MSME Form-1 | Half-yearly reporting of specified outstanding payments to Micro and Small Enterprises by applicable companies. |
| 30 Jun 2026 | DPT-3 | Annual return/declaration relating to deposits and specified non-deposit transactions, as applicable. |
| 30 Sep 2026 | AGM | Annual General Meeting generally required within the statutory period prescribed under the Companies Act, subject to applicable conditions. |
| 30 Sep 2026 | DIR-3 KYC / DIR-3 KYC-WEB | Annual KYC compliance for directors falling within prescribed applicability. |
| 15 Oct 2026 | ADT-1 | Illustrative date where the auditor is appointed or reappointed at an AGM held on 30 September; generally filed within 15 days of the appointment. |
| 30 Oct 2026 | AOC-4 | Filing of financial statements and prescribed attachments with the ROC. |
| 30 Oct 2026 | MSME Form-1 | Half-yearly reporting for applicable outstanding dues to Micro and Small Enterprises. |
| 30 Oct 2026 | LLP Form 8 | Statement of Account & Solvency and related annual filing for LLPs. |
| 29 Nov 2026 | PAS-6 | Half-yearly reconciliation of share capital audit report for applicable unlisted public companies. |
| 29 Nov 2026 | MGT-7 / MGT-7A | Annual return filing for applicable companies, with MGT-7A generally applicable to eligible OPCs and small companies. |
Advance Tax – FY 2026–27
| Quarter | Period | Due Date | Cumulative Payment |
|---|---|---|---|
| Q1 | April–June | 15 Jun 2026 | 15% |
| Q2 | July–September | 15 Sep 2026 | 45% |
| Q3 | October–December | 15 Dec 2026 | 75% |
| Q4 | January–March | 15 Mar 2027 | 100% |
Detailed Compliance / Form Directory
Advance Tax
Advance tax is payable where the estimated income-tax liability, after reducing TDS/TCS and eligible tax credits, is ₹10,000 or more. Cumulative payment is generally required at 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. Taxpayers opting for the presumptive taxation scheme may pay 100% of the advance tax by 15 March. Resident senior citizens without income from business or profession are not required to pay advance tax.
Challan ITNS 281
Challan ITNS 281 is used for depositing Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) into the Government account. It is used by deductors and collectors for making applicable TDS/TCS payments and requires the appropriate payment particulars depending on the nature of the tax and the status of the deductee or collector.
TDS & TCS Deposit
TDS and TCS deposit refers to the payment of tax deducted or collected during a month into the Government account. For most non-government deductors and collectors, the regular monthly due date is generally the 7th of the following month, while the amount relating to March is generally payable by 30 April, subject to the applicable statutory rules and exceptions.
TDS & TCS Deposit – Income Tax Act, 1961
Deposit due on 30 April 2026 relates to March 2026 and is shown under the Income-tax Act, 1961.
TDS/TCS Statement (Return) – Q4 | Income Tax Act, 1961
TCS Statement (Return) – Q4 due 15 May 2026 and TDS Statement (Return) – Q4 due 31 May 2026 relate to January–March 2026 under the Income-tax Act, 1961.
TDS/TCS Quarterly Returns – Income Tax Act, 2025
For Tax Year 2026–27, the applicable quarterly statement forms are Form 138 (earlier Form 24Q) for salary TDS, Form 140 (earlier Form 26Q) for resident non-salary TDS, Form 143 (earlier Form 27EQ) for TCS, and Form 144 (earlier Form 27Q) for non-resident TDS. These forms apply to the Q1, Q2, Q3 and Q4 TDS/TCS Return entries as applicable.
TDS/TCS Certificate – Form 131 / Form 133
Applicable TDS/TCS certificates under the Income Tax Act, 2025, as shown in the calendar.
TDS Statement (Return)
TDS Statement (Return) is a quarterly statement reporting tax deducted, deposited and related deductee information. The principal forms include Form 24Q for salary payments, Form 26Q for specified payments to resident payees and Form 27Q for specified payments to non-residents other than salary. The applicable form depends on the nature of payment and status of the payee.
TCS Statement (Return)
TCS Statement (Return) is generally furnished quarterly in Form 27EQ by persons responsible for collecting tax at source under the applicable provisions. It reports the details of tax collected, the persons from whom tax was collected and the corresponding challan or payment information. Applicability depends on the nature of transactions and provisions governing tax collection at source.
Form 24Q
Form 24Q is the quarterly TDS statement relating to salary payments. Employers and other deductors responsible for deducting tax from salary are required to report employee-level salary and TDS details through this statement, subject to applicable provisions. The statement includes details relevant to salary income, deductions and tax deducted during the relevant quarter.
Form 26Q
Form 26Q is the quarterly TDS statement generally used for specified payments other than salary made to resident payees. It reports details of payments, TDS deducted and deposited and the relevant deductee information. It applies where the underlying payment is covered by the applicable TDS provisions.
Form 27Q
Form 27Q is a quarterly TDS statement for specified payments made to non-residents other than salary, where tax is deductible under the applicable provisions. It contains details of payments, tax deducted and related deductee information. The applicable requirements depend on the nature of payment and the status of the recipient.
Form 27EQ
Form 27EQ is the quarterly statement for Tax Collected at Source (TCS). It is furnished by persons responsible for collecting tax at source under applicable provisions and reports collection details, transaction information and corresponding tax deposits. The form is generally filed after the end of each quarter within the prescribed statutory timeline.
Tax Audit Report
A Tax Audit Report is furnished where tax audit is applicable under Section 44AB of the Income-tax Act. Depending on whether the taxpayer’s accounts are audited under another law, the report is generally furnished in Form 3CA or Form 3CB along with the detailed statement in Form 3CD. The applicable threshold and conditions depend on the nature of business or profession, turnover or gross receipts and other statutory provisions.
Form 3CEB
Form 3CEB is an accountant’s report relating to specified international transactions and/or specified domestic transactions covered by the transfer pricing provisions. It is applicable to persons required to report such transactions under the Income-tax Act and related rules, subject to the prescribed conditions. The report contains particulars necessary for transfer pricing compliance.
ITR-1 / ITR-2 / ITR-7 – Non-Audit
Applicable non-audit taxpayers, subject to the eligibility conditions prescribed for the respective ITR form.
ITR-1 / ITR-2
ITR-1 is generally applicable to eligible resident individuals having total income up to ₹50 lakh from salary or pension, one house property and specified other sources. ITR-2 is applicable to individuals and HUFs having income from sources such as salary, multiple house properties, capital gains or foreign assets, but not having income from business or profession, subject to the applicable rules and notified forms.
Non-Audit ITR
Non-Audit ITR refers to income-tax return filing for taxpayers whose accounts are not subject to tax audit and who otherwise fall within the applicable return-filing requirement. The correct ITR form depends on the taxpayer’s residential status, nature and source of income, entity type and other statutory conditions. The applicable due date varies according to the taxpayer category and provisions for the relevant assessment year.
ITR-3 / ITR-4 / ITR-5 / ITR-7 – Business / Professional Income, Non-Audit Cases
These return forms cover different categories of taxpayers having business, professional or specified income where the accounts are not subject to tax audit, depending on the applicable form conditions. ITR-3 is generally used by individuals and HUFs having business or professional income, while eligible taxpayers under presumptive taxation may use ITR-4 subject to conditions. ITR-5 and ITR-7 apply to specified entities and persons according to the provisions governing those forms.
Belated / Revised ITR
A belated return is an income-tax return filed after the original statutory due date but within the permitted time limit. A revised return may be filed to correct or update information furnished in an earlier return, subject to the applicable provisions and time limits. For AY 2026–27, the calendar currently shows 31 December 2026 as the relevant date, subject to the Income-tax Act and any applicable notification or extension.
ITR Filing – Audit Cases
Audit-case ITR filing applies to taxpayers whose accounts are subject to tax audit or who otherwise fall within the audit-category return-filing provisions. The applicable return form depends on the taxpayer or entity type and the nature of income. The calendar currently provides 31 October 2026 as the filing date for applicable audit cases, subject to statutory provisions or any notified extension.
ITR for Transfer Pricing Cases
Income-tax return filing for applicable transfer pricing cases. The calendar shows 30 November 2026.
GSTR-1
Statement of outward supplies by registered taxpayers. It is applicable to taxpayers making taxable outward supplies. Generally monthly for taxpayers with aggregate turnover exceeding ₹5 Crores in the preceding financial year and for taxpayers below ₹5 Crores who have opted for monthly filing. QRMP taxpayers generally file quarterly.
GSTR-1 IFF
Invoice Furnishing Facility (IFF) is an optional facility available to eligible taxpayers under the QRMP scheme. It generally allows specified B2B invoices and related credit or debit notes to be furnished during the first two months of a quarter, enabling recipients to receive the relevant invoice information earlier. It is not applicable to taxpayers who are filing GSTR-1 monthly.
GSTR-1 – QRMP
GSTR-1 under the QRMP scheme is filed quarterly by eligible taxpayers generally having aggregate turnover up to ₹5 Crores, subject to the applicable conditions. The taxpayer reports outward supplies for the quarter, while the Invoice Furnishing Facility may be used for eligible B2B invoices during the first two months of the quarter.
GSTR-3B
GSTR-3B is a summary GST return used to report outward supplies, input tax credit, tax liability and tax payment. It is filed monthly by taxpayers following monthly filing and quarterly by eligible taxpayers under the QRMP scheme. The applicable due date depends on the taxpayer’s filing frequency, State or Union Territory and other prescribed conditions.
GSTR-3B – QRMP
GSTR-3B under QRMP is the quarterly summary return and tax payment return for eligible taxpayers, generally having aggregate turnover up to ₹5 Crores subject to applicable conditions. Tax for the first two months of a quarter is generally deposited through the prescribed PMT-06 mechanism, while the actual quarterly liability is reported through GSTR-3B.
CMP-08
CMP-08 is a statement-cum-challan used by composition taxpayers to declare self-assessed tax liability and make the applicable tax payment. It is generally furnished quarterly by taxpayers covered under the composition scheme. The applicable provisions, payment calculation and due date are subject to the GST law and notifications.
PMT-06
PMT-06 is a GST payment challan used under the QRMP mechanism for depositing tax for the first two months of a quarter by eligible taxpayers. It is a payment mechanism rather than a GST return. The amount and payment method depend on the applicable QRMP procedure selected by the taxpayer.
GSTR-4
GSTR-4 is the annual return associated with eligible composition taxpayers under the applicable GST provisions. It contains annual details of supplies, tax liability and other required information for the relevant financial year. Applicability, exemptions and due dates are governed by the provisions and notifications applicable to composition taxpayers.
GSTR-5A
GSTR-5A is a monthly statement relating to the outward supplies and tax liability of suppliers of online information and database access or retrieval (OIDAR) services from outside India to non-taxable persons in India, where the applicable GST provisions require such reporting. It enables reporting and payment of the relevant GST liability under the prescribed framework.
GSTR-6
GSTR-6 is a monthly return filed by an Input Service Distributor (ISD) for reporting the distribution of eligible input tax credit to its units. It contains details of inward supplies received and the corresponding credit distributed to eligible recipients. Applicability and filing requirements are governed by the GST provisions applicable to ISDs.
GSTR-7
GSTR-7 is the monthly GST return filed by persons required to deduct tax at source under Section 51 of the CGST Act. It reports the relevant supplies, GST TDS deducted and deposited and other prescribed details. Applicability depends on whether the person or entity falls within the GST TDS provisions.
GSTR-8
GSTR-8 is a monthly statement filed by an e-commerce operator required to collect GST TCS under Section 52 of the CGST Act. It reports supplies made through the electronic commerce platform and the tax collected at source. It applies to e-commerce operators covered by the relevant GST TCS provisions.
GSTR-9
GSTR-9 is the annual GST return containing consolidated information relating to outward supplies, inward supplies, input tax credit, tax liability and tax paid during the financial year. It is generally applicable to regular taxpayers having aggregate annual turnover exceeding ₹2 crore, subject to exemptions and turnover-based conditions notified by the Government. The filing requirement and due date may vary based on applicable notifications.
GSTR-9C
GSTR-9C – Reconciliation Statement: Self-certified annual reconciliation statement containing a comparison of figures reported in GSTR-9 with the audited annual financial statements. Applicable to regular taxpayers having aggregate annual turnover exceeding ₹5 crore.
AOC-4
AOC-4 is used by companies to file financial statements and prescribed attachments with the Registrar of Companies under the Companies Act. It generally forms part of the annual financial statement filing cycle following the company’s financial year and AGM. The applicable form, attachments and filing timeline depend on the company type and statutory requirements.
PAS-6
PAS-6 is a half-yearly reconciliation of share capital audit report applicable to specified unlisted public companies. It provides reconciliation of issued, listed and other share capital-related information with the records maintained by the company and depository participants. The filing is made for each applicable half-year within the prescribed period.
MGT-7 / MGT-7A
MGT-7 is the annual return filed by applicable companies and contains statutory information relating to the company, shareholding, directors and other prescribed particulars. MGT-7A is the abridged annual return applicable to eligible One Person Companies and small companies where the prescribed conditions are satisfied. The applicable form depends on the company’s classification under the Companies Act and rules.
ADT-1
ADT-1 is the notice filed with the Registrar of Companies regarding the appointment or reappointment of a company’s statutory auditor. It is generally filed after the relevant appointment in accordance with the prescribed statutory timeline. Applicability and filing requirements depend on the provisions of the Companies Act and the circumstances of the appointment.
DPT-3
DPT-3 is an annual filing relating to deposits and specified amounts or transactions that are required to be reported under the Companies (Acceptance of Deposits) Rules. Companies covered by the applicable provisions may need to report outstanding amounts and other prescribed particulars. The filing requirement depends on the nature of the amount and the company’s circumstances.
DIR-3 KYC / DIR-3 KYC-WEB
DIR-3 KYC is an annual KYC compliance requirement for directors holding a Director Identification Number (DIN) who fall within the prescribed applicability. Depending on the circumstances and previous filing status, the compliance may be completed through the applicable e-form or web-based KYC mechanism. Mobile number, email and other prescribed particulars may be required, subject to MCA rules.
Form 11 – LLP
Form 11 is the annual return of a Limited Liability Partnership (LLP). It contains prescribed information about the LLP, partners and contribution and is generally required to be filed annually within the statutory timeline after the end of the financial year. Applicability and filing requirements are governed by the LLP Act and related rules.
LLP Form 8
LLP Form 8 is used for filing the Statement of Account & Solvency and related prescribed information by an LLP. It provides details relating to the financial position and solvency of the LLP and is generally filed annually within the prescribed period after the financial year end. Applicability and attachments depend on the LLP’s circumstances and statutory requirements.
MSME Form-1
MSME Form-1 is a half-yearly reporting requirement for applicable companies concerning outstanding payments to Micro and Small Enterprises. It is relevant where the company has qualifying dues or outstanding amounts falling within the reporting provisions. The filing frequency and due date depend on the applicable reporting period and MCA requirements.
AGM – Annual General Meeting
An Annual General Meeting is a statutory meeting of a company for considering and approving matters such as financial statements, declaration of dividend where applicable, appointment or reappointment of directors and auditors and other prescribed business. The timing, notice period and procedural requirements depend on the Companies Act and the type of company. The annual return and financial statement filing cycle generally follows the AGM.
Form 26QB
Form 26QB is a challan-cum-statement used for reporting and depositing TDS on transfer of immovable property under Section 194-IA, where applicable. The buyer is generally responsible for deducting the applicable tax from the consideration paid to the resident seller and completing the prescribed payment and reporting process within the statutory timeline.
PF & ESI
PF and ESI refer to recurring statutory payroll compliances for establishments covered by the Employees’ Provident Funds and Miscellaneous Provisions Act and the Employees’ State Insurance Act, respectively. Compliance may include employee and employer contributions, monthly returns or electronic records and payment of contributions within the prescribed timeline. Applicability depends on factors such as establishment coverage, employee strength, wages and other statutory conditions.
Form 16
Form 16 is the annual TDS certificate issued by an employer to an employee in respect of salary income and tax deducted at source. It contains information relating to salary, applicable deductions or exemptions and TDS deposited during the financial year. The certificate is generally issued within the prescribed statutory timeline after completion of the relevant TDS reporting process.
Disclaimer
This Compliance Calendar is prepared for general informational and planning purposes only. The dates and applicability mentioned above are based on the applicable compliance framework and may vary due to taxpayer category, turnover, filing frequency, State or Union Territory, nature of transaction, entity type, statutory amendments, Government notifications, circulars, extensions or other applicable provisions. Taxpayers should verify the applicable due date and filing requirement before making any compliance decision. This calendar should not be treated as a substitute for professional or legal advice.