Why a Consolidated Compliance Calendar Matters
Indian businesses operate under three largely independent compliance clocks that rarely align: GST return due dates (11th/13th/20th/22nd/24th of the following month depending on return type and QRMP category), Income Tax due dates (advance tax installments, TDS/TCS deposit and return filing, annual return filing deadlines that vary by taxpayer category and audit applicability), and MCA/ROC due dates (annual return filing under the Companies Act, DIN KYC, board meeting and AGM timelines).
Missing any one of these triggers a distinct, non-overlapping penalty regime — GST late fee under Section 47 and interest under Section 50 run independently of Income Tax's Section 432/433/434 interest and Section 234F late filing fee, which again run independently of the Companies Act's additional filing fees for delayed ROC forms. A business that only tracks its GST calendar can still be blindsided by an MCA penalty, and vice versa.
This calendar consolidates the recurring due dates across all three compliance streams — monthly GSTR-1/3B, quarterly QRMP filings, quarterly advance tax installments, monthly TDS deposit and quarterly TDS returns, the annual income tax return deadline (with the distinct due date for taxpayers requiring a tax audit), and MCA annual filing forms (AOC-4, MGT-7/7A) — into a single reference so nothing falls through the gap between finance, tax, and secretarial teams.
Dates shown reflect the standard statutory schedule for FY 2026-27; where CBIC or MCA issues a one-off extension notification for a specific period, always cross-check the live portal before relying solely on a static calendar reference.
Sample Recurring Due Dates — FY 2026-27
A representative subset of the full calendar covering the three compliance streams.
Frequently Asked Questions (FAQs)
Does this calendar cover the QRMP scheme due dates?
Yes, it distinguishes between Category M1 states (Southern and Western India, due date 22nd of the month after the quarter) and Category M2 states (Northern and Eastern India, due date 24th) for QRMP quarterly GSTR-3B filers.
What is the income tax return due date for a taxpayer requiring a tax audit?
31 October of the assessment year, as against 31 July for taxpayers not required to get their accounts audited. Taxpayers involved in international/specified domestic transactions requiring a transfer pricing report get a further extended date of 30 November.
Are MCA due dates fixed calendar dates or relative to the AGM?
Most MCA annual compliance forms are relative, not fixed: AOC-4 is due within 30 days of the AGM, and MGT-7/7A within 60 days of the AGM — so the actual calendar date depends on when your company's AGM is held (statutory deadline for AGM itself is generally 30 September for most companies).
Does missing a due date on this calendar automatically mean a penalty?
In almost all cases yes — GST, Income Tax, and MCA due dates are backed by automatic late fee, interest, or additional filing fee provisions that apply without any discretionary waiver, except during specific government-notified extension or amnesty windows.
How often is this calendar updated?
The recurring statutory dates are fixed by law and change only through Finance Act amendments or the Income-tax Act 2025 restructuring; one-off extensions for a specific filing period (issued via CBIC/MCA circulars) are not baked into a static calendar and should be verified on the respective portal closer to the date.