Why Every India-Operating Company Needs a Compliance Calendar
A private limited company with foreign investment in India files across GST, TDS, income tax, ROC (MCA), EPF, ESI, professional tax and RBI, and most of those heads recur monthly or quarterly. How many separate returns and deposits that adds up to depends on which registrations the company actually holds — the count is set by the registrations, not by the size of the business. Missing even a single deadline triggers automatic penalties — often with no grace period and no discretion for the officer to waive them.
This template covers every recurring filing deadline for FY 2025-26 (April 2025 to March 2026) and FY 2026-27 (April 2026 to March 2027), organized by month. It is built specifically for foreign-owned companies that must also handle FEMA reporting, FC-GPR filings, and FLA returns. For a broader overview of annual obligations, see our annual compliance checklist.
Monthly Recurring Deadlines — Every Month
These deadlines apply every single month of the year without exception. Set these as recurring calendar entries.
| Deadline | Filing | Applicable To | Penalty for Late Filing |
|---|---|---|---|
| 7th | TDS/TCS deposit for previous month (tax deducted in March is due 30 April) | All companies deducting TDS | Simple interest at 1.5% per month under section 398(3)(a) of the Income-tax Act, 2025 (section 201(1A) of the Income-tax Act, 1961) |
| 7th | Payment of the previous month’s wages where the wage period is monthly | All employers | Penalties under the Code on Wages, 2019 |
| 11th | GSTR-1 (outward supplies) for previous month | Monthly GST filers (turnover above INR 5 crore) | INR 50/day (INR 20/day for nil return), subject to the turnover-based cap notified under section 47 of the CGST Act |
| 13th | GSTR-1 (quarterly filers — QRMP scheme) | Quarterly GST filers (turnover up to INR 5 crore) | INR 50/day (INR 20/day for nil return) |
| 15th | EPF contribution deposit | Companies with 20+ employees | Interest at 12% p.a. under section 7Q plus damages under section 14B of the EPF & MP Act, 1952, at the rate prescribed in paragraph 32A of the EPF Scheme, 1952 |
| 15th | ESI contribution deposit | Employees earning up to INR 21,000/month | Simple interest at 12% p.a. under Regulation 31A of the ESI (General) Regulations, 1950 |
| 20th | GSTR-3B (summary return) for previous month | Monthly GST filers | INR 50/day + 18% interest on tax due |
| 22nd/24th | GSTR-3B (quarterly — QRMP scheme) | Quarterly GST filers (22nd for Category A states, 24th for Category B) | INR 50/day + 18% interest on tax due |
| 25th | Challan payment under QRMP scheme | Quarterly GST filers (months without return) | Interest at 18% on unpaid tax |
| 30th | Professional tax (monthly filers) | Employers in states with monthly PT filing | Varies by state — check the professional tax Act of the State concerned |
April — Start of the Financial Year
April marks the beginning of FY 2026-27 and is one of the busiest compliance months.
- April 15: EPF and ESI deposit for March
- April 20: GSTR-3B for March
- April 30: Deposit of TDS deducted in March — the 7th-of-the-following-month rule does not apply to March deductions
- April 30: MSME-1 for the October–March half-year
- April: Begin transfer pricing documentation for the year just closed. There is no April statutory date; the accountant’s report is due 31 October
May
- May 31: TDS return for Q4 (January-March) of the previous FY — Form 138 (formerly Form 24Q) (salaries), Form 140 (formerly Form 26Q) (non-salary). There is no separate annual TDS return; the Q4 statement carries the year-end data
June
- June 7: TDS deposit for May
- June 15: Issue Form 130 (formerly Form 16) (salary TDS certificates) to all employees for the previous FY
- June 15: Issue Form 16A (TDS certificates) for Q4 (January-March) — within 15 days of the Q4 statement due date
- June 15: First installment of advance tax for current FY — 15% of estimated tax
- June 30: DPT-3 (Return of Deposits) — disclosure of loans received from directors, reported to ROC
- June 30: Renewal of Shops and Establishments registration (varies by state)
July
- July 15: FLA return to RBI — Annual return on Foreign Liabilities and Assets for all companies with FDI. Critical for foreign-owned companies. Penalty for non-filing: up to INR 2 lakh + INR 5,000/day for continuing violation.
- July 31: Income tax return for assessees other than companies and audit cases — section 263(1) of the Income-tax Act, 2025 (Table, Sl. No. 5; section 139(1) of the Income-tax Act, 1961). Every company files by October 31 (or November 30 where a section 172 report is required), audited or not.
- July 31: TDS return for Q1 (April-June) — Forms 138 and 140
August
- August 7: TDS deposit for July
- August 15: Issue Form 16A (TDS certificates) for Q1
September
September is a critical compliance month with the AGM deadline and multiple filings converging.
- September 15: Second installment of advance tax for current FY — 45% of estimated tax (cumulative)
- September 30: Tax audit report (Form 3CA-3CD or 3CB-3CD) — due one month before the return due date under section 63(5)(a) of the Income-tax Act, 2025 (section 44AB of the Income-tax Act, 1961). Relevant for non-resident-owned companies with audited accounts
- September 30: Annual General Meeting (AGM) deadline — must be held within 6 months of FY close. For FY ending March 31, 2026, the AGM must be held by September 30, 2026.
- DIR-3 KYC — no longer due every September 30. Under amended Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 (G.S.R. 943(E), effective 31 March 2026), it is filed once every three financial years by 30 June (annual filing by 30 September was the rule until FY 2025-26); the next cycle falls due 30 June 2028 for directors compliant under the prior annual regime. Consequence of missing the applicable deadline: the DIN is deactivated and a fee of INR 5,000 is payable to reactivate it.
October
- October 7: TDS deposit for September
- October 30: AOC-4 (financial statements) — due within 30 days of AGM. If AGM is held on September 30, this is due by October 30. Penalty under section 137(3) of the Companies Act, 2013: INR 10,000 plus INR 100 for each day of continuing failure, capped at INR 2 lakh for the company and INR 50,000 for each officer in default, in addition to the section 403 additional filing fee.
- October 31: Income tax return for companies and other audit cases — section 263(1) of the Income-tax Act, 2025 (Table, Sl. Nos. 2 to 4).
- October 31: TDS return for Q2 (July-September) — Forms 138 and 140
- October 31: Form 48 (formerly Form 3CEB) — accountant’s report on international and specified domestic transactions under section 172 of the Income-tax Act, 2025 (section 92E of the Income-tax Act, 1961), due one month before the November 30 return date
November
- November 15: Issue Form 16A (TDS certificates) for Q2
- November 29: MGT-7/MGT-7A (annual return) — due within 60 days of AGM. If AGM is held on September 30, this is due by November 29. Penalty under section 92(5) of the Companies Act, 2013: INR 10,000 plus INR 100 for each day after the first, capped at INR 2 lakh for the company and INR 50,000 for each officer in default.
- November 30: Last date to claim input tax credit for the previous financial year, or the date of the GST annual return, whichever is earlier (section 16(4) of the CGST Act)
- November 30: Income tax return for transfer pricing cases — companies required to furnish report under Section 172 of the Income-tax Act, 2025 (section 92E of the Income-tax Act, 1961). See our transfer pricing service.
December
- December 7: TDS deposit for November
- December 15: Third installment of advance tax for current FY — 75% of estimated tax (cumulative)
- December 31: GSTR-9 (annual GST return) for the previous FY. Late fee under section 47(2) of the CGST Act: up to INR 200/day (INR 100 CGST + INR 100 SGST), capped at 0.5% of turnover in the State — the CBIC has notified lower daily rates and caps for smaller turnovers.
- December 31: GSTR-9C (reconciliation statement) for the previous FY — for registered persons with turnover above INR 5 crore. Since FY 2020-21 GSTR-9C is self-certified; certification by a Chartered Accountant or Cost Accountant is no longer required.
January
- January 7: TDS deposit for December
- January 15: EPF/ESI deposit for December
- January 31: TDS return for Q3 (October-December) — Forms 138 and 140
- January 31: Board meeting — a company must hold at least four board meetings a year with a gap of not more than 120 days between two consecutive meetings (section 173(1) of the Companies Act, 2013). See our guide on board meeting compliance.
February
- February 7: TDS deposit for January
- February 15: EPF/ESI deposit for January
- February 15: Issue Form 16A (TDS certificates) for Q3
March — Year-End Crunch
March is the final month of the financial year. Many filings have March 31 deadlines, and it is also the cutoff for advance tax.
- March 7: TDS deposit for February
- March 15: Fourth installment of advance tax for current FY — 100% of estimated tax (cumulative). See our guide on advance tax payment schedule.
- March 15: EPF/ESI deposit for February
- March 31: Reconcile GST input tax credit. Note that the statutory cut-off to claim credit for a financial year is 30 November of the following year, or the date of the annual return, whichever is earlier (section 16(4) of the CGST Act) — not 31 March
- March 31: Finalize statutory auditor appointment for the next FY
- March 31: Close books for the financial year
- March 31: Complete year-end compliance checklist
FEMA and RBI Deadlines — Foreign-Owned Companies
These deadlines are specific to companies with foreign investment and are critical for maintaining FEMA compliance. Missing RBI deadlines can trigger penalties of up to 3x the amount involved.
| Filing | Deadline | Penalty |
|---|---|---|
| FC-GPR (share allotment to foreigners) | Within 30 days of allotment | Up to 3x the amount involved under FEMA |
| FC-TRS (share transfer from/to foreigner) | Within 60 days of transfer | Up to 3x the amount involved under FEMA |
| FLA return (annual) | July 15 each year | INR 2 lakh + INR 5,000/day |
| ECB reporting (Form ECB-2) | Monthly — within 7 calendar days of the end of each month in which drawdown or debt servicing occurs | Late Submission Fee of INR 7,500 per delayed return; compounding only beyond three years |
| Forms 145 and 146 (formerly Forms 15CA and 15CB) (outward remittances) | Form 145 before each remittance; Form 146 only for Part C (taxable remittance above INR 5 lakh without an Assessing Officer's certificate) | Penalty of INR 1,00,000 under section 462 of the Income-tax Act, 2025 (section 271-I of the Income-tax Act, 1961) |
ROC/MCA Annual Filing Summary
Here is a consolidated view of all ROC filings for a private limited company during a financial year. For a detailed walkthrough, see our guide on September 30 compliance — MGT-7 and AOC-4.
| Form | Purpose | Due Date | Penalty |
|---|---|---|---|
| AOC-4 | Financial statements | Within 30 days of AGM | Section 137(3): INR 10,000 + INR 100/day, max INR 2 lakh (company) / INR 50,000 (each officer), plus the section 403 additional fee |
| MGT-7/MGT-7A | Annual return | Within 60 days of AGM | Section 92(5): INR 10,000 + INR 100/day after the first, max INR 2 lakh (company) / INR 50,000 (each officer) |
| DIR-3 KYC | Director KYC (once every 3 financial years) | 30 June (not annual; superseded the 30 September date from FY 2026-27) | DIN deactivated; INR 5,000 fee to reactivate |
| DPT-3 | Return of deposits | June 30 | Fine on the company and every officer in default under Rule 21 of the Companies (Acceptance of Deposits) Rules, 2014 |
| ADT-1 | Auditor appointment | Within 15 days of the meeting appointing the auditor | Additional fee of 2x to 12x the normal filing fee depending on the delay (Companies (Registration Offices and Fees) Rules, 2014) |
| MSME-1 | Outstanding MSME payments | April 30 and October 31 | Section 405(4): INR 20,000 + INR 1,000/day after the first, max INR 3 lakh |
Penalties Quick Reference — What Missing Each Deadline Costs
Understanding the penalty structure helps you prioritize filings when resources are constrained. Here is a consolidated penalty reference for the most common filings:
| Filing | Penalty Type | Amount | Cap |
|---|---|---|---|
| TDS deposit (late) | Interest | 1% per month (failure to deduct) or 1.5% per month (deducted but not paid) — section 398(3)(a) of the Income-tax Act, 2025 | No cap |
| TDS return (late) | Fee + penalty | INR 200/day fee (section 427(1)) + penalty of INR 10,000 to INR 1,00,000 (section 461 of the Income-tax Act, 2025; section 271H of the Income-tax Act, 1961) | Fee capped at the tax deductible or collectible |
| GSTR-1 / GSTR-3B (late) | Late fee + interest | INR 50/day (INR 20 for nil) + 18% interest on tax | Turnover-based cap notified under section 47 of the CGST Act |
| GSTR-9 annual (late) | Late fee | Up to INR 200/day (INR 100 CGST + INR 100 SGST); lower rates notified for smaller turnovers | 0.5% of turnover in the State |
| Income tax return (late) | Late fee + interest | INR 5,000 (INR 1,000 if total income is up to INR 5 lakh) under section 428(a) + 1% per month interest under section 423 | No cap on interest |
| AOC-4 (late) | Penalty + additional fee | INR 10,000 + INR 100/day (section 137(3)), plus the section 403 additional fee | INR 2 lakh (company) / INR 50,000 (each officer) |
| MGT-7 (late) | Penalty + additional fee | INR 10,000 + INR 100/day after the first (section 92(5)) | INR 2 lakh (company) / INR 50,000 (each officer) |
| DIR-3 KYC (missed) | Reactivation fee + DIN deactivation | INR 5,000 | Fixed amount |
| EPF deposit (late) | Interest + damages | 12% interest under section 7Q + damages under section 14B at the rate prescribed in paragraph 32A of the EPF Scheme, 1952 | No cap on interest |
| FLA return (missed) | Late Submission Fee, then FEMA penalty | INR 7,500 flat within three years of the due date; beyond that, up to 3x amount involved or INR 2 lakh + INR 5,000/day | No cap |
| FC-GPR (missed) | Late Submission Fee, then compounding | INR 7,500 + 0.025% x amount x years within three years of the due date; beyond that, up to 3x amount involved | No cap |
The uncapped exposures — the section 403 additional filing fee, EPF interest and damages, and FEMA penalties — deserve the highest priority. A six-month delay on AOC-4 costs the company INR 28,000 in penalty alone (INR 10,000 plus 180 days at INR 100), with the same again on each officer in default, and MGT-7 mirrors it. FEMA violations can run to three times the amount involved, which for large investments means crores.
Industry-Specific Compliance Additions
Beyond the standard calendar above, certain industries have additional filing requirements:
IT and ITES Companies
- STPI (Software Technology Parks of India) annual performance report — if registered as an STPI unit
- SEZ annual performance report — if operating from a Special Economic Zone
- DPDP Act compliance — data protection reporting for companies handling personal data
Manufacturing Companies
- Factory licence renewal (annual in most states)
- Pollution Control Board (PCB) consent renewal
- Hazardous waste returns (if applicable)
Import/Export Companies
- IEC validation on DGFT portal — annual
- Customs duty filings — per shipment
- DGFT annual return for advance/EPCG licences
How to Use This Calendar Template
Step 1: Identify Your Applicable Filings
Not every filing applies to every company. Determine which of the following categories apply to you:
- All companies: TDS, income tax, ROC filings (AOC-4, MGT-7, DIR-3 KYC)
- GST-registered companies: GSTR-1, GSTR-3B, GSTR-9
- Companies with 20+ employees: EPF
- Companies with low-salary employees: ESI (employees earning up to INR 21,000/month)
- Foreign-owned companies: FC-GPR, FLA return, FEMA reporting
- Companies with transfer pricing: Form 48, extended ITR deadline
Step 2: Set Calendar Reminders
Set reminders 7 days before each deadline. For complex filings like AOC-4, MGT-7, and income tax returns, set reminders 30 days in advance to allow preparation time.
Step 3: Assign Responsibility
For each filing, assign a responsible person (in-house accountant, external CA, company secretary, or compliance service provider). Ensure backup coverage for critical deadlines.
Key Takeaways
- A foreign-owned Indian company files under GST, TDS, income tax, ROC, EPF, ESI and RBI, most of them on a monthly or quarterly cycle — build the calendar from the registrations you actually hold, because missing even one deadline triggers automatic penalties.
- Monthly non-negotiables: TDS by the 7th, GSTR-1 by the 11th, EPF/ESI by the 15th, GSTR-3B by the 20th.
- Critical annual deadlines: FLA return by July 15, AGM by September 30, AOC-4 within 30 days of AGM, MGT-7 within 60 days of AGM, income tax return by October 31 (audit cases).
- FEMA penalties are severe — up to 3x the amount involved for missed FC-GPR or FLA filings. Foreign-owned companies should treat RBI deadlines with the same urgency as tax deadlines.
- Set calendar reminders 7 days before each deadline and 30 days before complex filings. Assign clear ownership for every filing.
Need help with Templates & Checklists? Our team handles it.
Company Registration Checklist for IndiaFrequently Asked Questions
How many compliance filings does an Indian company have per year?
There is no single figure — the count follows from the registrations the company holds, so build it from the obligations that actually apply. For a company with foreign investment those normally are: GST (GSTR-1 and GSTR-3B each month for a monthly filer, plus the annual GSTR-9 and, above INR 5 crore turnover, GSTR-9C); TDS (four quarterly statements plus a monthly deposit); income tax (the return, plus the tax audit report and Form 48 where those apply); ROC forms (AOC-4, MGT-7 or MGT-7A, DIR-3 KYC, DPT-3, and MSME-1 twice a year); EPF and ESI (a monthly deposit each, where registered); professional tax where the State levies it; and RBI filings (the annual FLA return, plus FC-GPR for each equity issue). For a monthly-filing company with staff on payroll, that leaves a filing due in most weeks of the year.
What is the penalty for missing the FLA return deadline?
The penalty for not filing the FLA return within the deadline is up to INR 2,00,000. If the contravention continues, an additional penalty of INR 5,000 per day applies. In severe cases, the penalty can be up to three times the amount involved in the contravention under FEMA.
When is the GST annual return (GSTR-9) due?
GSTR-9 (annual GST return) is due by December 31 of the year following the financial year. For FY 2025-26, the GSTR-9 is due by December 31, 2026. GSTR-9C (reconciliation statement) is also due by December 31 for registered persons with turnover above INR 5 crore, and since FY 2020-21 it is self-certified rather than certified by a Chartered Accountant.
What are the advance tax installment dates in India?
Advance tax is payable in four installments under section 408 of the Income-tax Act, 2025: June 15 (15% of estimated tax), September 15 (45% cumulative), December 15 (75% cumulative), and March 15 (100% cumulative). Interest under sections 424 and 425 of the Income-tax Act, 2025 (sections 234B and 234C of the Income-tax Act, 1961) applies if installments are missed or underpaid.
Is DIR-3 KYC mandatory for foreign directors?
Yes, but it is no longer an annual filing. DIR-3 KYC, filed once every three financial years by 30 June (annual filing by 30 September was the rule until FY 2025-26, replaced by G.S.R. 943(E) effective 31 March 2026), applies to every individual holding a DIN as of March 31, including foreign directors; for directors compliant under the prior annual regime, the next filing falls due 30 June 2028. A fresh KYC intimation is still required promptly whenever a director's mobile number, email address, or other particulars change. Failure to file by the applicable deadline results in DIN deactivation, and a fee of INR 5,000 is payable to reactivate the DIN. A deactivated DIN prevents the director from signing any MCA filings.
What is the penalty for late filing of AOC-4 and MGT-7?
Under section 137(3) (AOC-4) and section 92(5) (MGT-7) of the Companies Act, 2013, the penalty is INR 10,000 plus a further INR 100 for each day the failure continues, capped at INR 2 lakh for the company and INR 50,000 for each officer in default. A six-month delay therefore costs the company INR 28,000 per form, plus the additional filing fee of INR 100 per day charged under section 403.
Do quarterly GST filers still need to make monthly payments?
Yes. Under the QRMP (Quarterly Return Monthly Payment) scheme, businesses file GSTR-1 and GSTR-3B quarterly but must still deposit GST in the non-return months via challan by the 25th of the following month. Interest at 18% per annum applies on any shortfall in monthly deposits.