Why a single calendar matters
An Indian private limited company under 30 employees with one GST registration tracks 32 separate statutory deadlines a year. Across our BCL Group client base of 1,000+ companies, the single biggest source of penalty exposure for SMEs is not a difficult filing — it is forgetting one of the easy ones. A late GSTR-3B costs ₹50 per day. A late PF challan costs the company 12 percent per annum interest plus damages up to 25 percent. A late MGT-7 costs ₹100 per day, indefinitely.
This calendar consolidates every monthly, quarterly, and annual filing into one view. Bookmark this page and review it the first week of every month.
GST
| Filing | Frequency | Due date | Penalty if late |
|---|---|---|---|
| GSTR-1 (outward supplies) | Monthly | 11th of next month | ₹50/day (₹20 for nil) |
| GSTR-3B (summary return) | Monthly | 20th of next month | ₹50/day + 18% interest on tax |
| GSTR-1 (QRMP) | Quarterly | 13th of next month after quarter | Same as monthly |
| GSTR-3B (QRMP) | Quarterly | 22nd or 24th depending on state | Same as monthly |
| GSTR-9 / 9C (annual) | Annual | 31st December | ₹200/day, capped at 0.25% of turnover |
TDS
- TDS deposit: by 7th of the next month (30th April for March)
- TDS return 26Q (non-salary): 31st July (Q1), 31st October (Q2), 31st January (Q3), 31st May (Q4)
- TDS return 24Q (salary): same dates as 26Q
- Form 16A issuance: 15 days after the TDS return due date
- Form 16 to employees: 15th June
Late deposit attracts 1 percent per month interest until paid. Late TDS return attracts ₹200 per day, capped at the amount of TDS itself.
Income Tax
- Advance Tax: 15% by 15 June, 45% by 15 Sept, 75% by 15 Dec, 100% by 15 March
- ITR filing (non-audit): 31st July
- ITR filing (audit cases): 31st October
- Tax audit report (Form 3CB/3CD): 30th September
Payroll — PF, PT, ESI
Three Acts, three deadlines, three penalty regimes. Mandatory thresholds:
- Provident Fund (PF): mandatory at 20+ employees. Monthly ECR filing by 15th. Annual return Form 3A/6A by 30th April.
- Professional Tax (PT): state-level, applies from employee 1. Karnataka: 20th of next month. Maharashtra: end of month. Annual return by 31st March.
- Employees' State Insurance (ESI): mandatory at 10+ employees for wages up to ₹21,000/month. Monthly contribution by 15th. Half-yearly returns in May and November.
For a deeper dive on each, see our payroll compliance guide.
ROC — Private Limited Company
- AOC-4 (financial statements): within 30 days of AGM
- MGT-7 / 7A (annual return): within 60 days of AGM
- DIR-3 KYC (every director): 30th September annually
- DPT-3 (return of deposits): 30th June
- MSME Form 1: 30th April and 31st October if outstanding to MSME vendors
- BEN-2: within 30 days of any change in beneficial owner
ROC — LLP
- Form 8 (statement of accounts & solvency): 30th October
- Form 11 (annual return): 30th May
- DIR-3 KYC (every designated partner): 30th September
Why teams miss deadlines
The pattern is almost always the same. The founder handles compliance for the first six months. Around month seven, they hire their first finance person, who picks up GST and TDS but doesn't know that PF gets enforced at employee 20 or that MSME Form 1 is due half-yearly. By year two, there are accumulated penalties on three separate fronts and a finance team that doesn't realise it.
The fix is structural. Move compliance to a single owner, with a single calendar, and a backstop review. That is exactly what numbrs gives you: a compliance calendar that runs in the background, advance reminders, and a team that catches the deadline before you do. See our services or book a consultation.