Filing season ends. Compliance doesn't. Here is every statutory deadline coming up in the next four months, what it applies to, and exactly what it costs if you miss it.
Summary of sales, input tax credit and the actual GST payment for the previous month.
Applies to: Every GST-registered business filing monthly
If you miss it: ₹50/day late fee plus 18% p.a. interest on unpaid tax. Repeated defaults can block e-way bills.
Deposit professional tax deducted from salaries (state due dates vary).
Applies to: Employers in states that levy professional tax
If you miss it: State-specific interest and penalty, usually 1–2% per month.
Deposit the tax deducted last month with the government.
Applies to: Anyone who deducted TDS in the previous month
If you miss it: 1.5% interest per month from the date of deduction, plus possible disallowance of the expense.
Report all sales invoices, credit and debit notes for the previous month.
Applies to: Every GST-registered business filing monthly
If you miss it: ₹50/day late fee (₹20/day for nil returns) and your buyer's input tax credit gets blocked.
Pay the instalment due for this quarter (15% / 45% / 75% / 100% cumulative).
Applies to: Anyone whose annual tax liability exceeds ₹10,000 — freelancers, businesses, investors
If you miss it: 1% interest per month under sections 234B and 234C on the shortfall.
Deposit employee and employer contributions for the previous month.
Applies to: Employers covered under EPF or ESI
If you miss it: Interest at 12% p.a. plus damages up to 25% of the arrear amount.
Summary of sales, input tax credit and the actual GST payment for the previous month.
Applies to: Every GST-registered business filing monthly
If you miss it: ₹50/day late fee plus 18% p.a. interest on unpaid tax. Repeated defaults can block e-way bills.
Deposit professional tax deducted from salaries (state due dates vary).
Applies to: Employers in states that levy professional tax
If you miss it: State-specific interest and penalty, usually 1–2% per month.
Annual KYC of directors with the MCA.
Applies to: Every person holding a DIN
If you miss it: ₹5,000 penalty and the DIN is deactivated until filed.
Deposit the tax deducted last month with the government.
Applies to: Anyone who deducted TDS in the previous month
If you miss it: 1.5% interest per month from the date of deduction, plus possible disallowance of the expense.
Report all sales invoices, credit and debit notes for the previous month.
Applies to: Every GST-registered business filing monthly
If you miss it: ₹50/day late fee (₹20/day for nil returns) and your buyer's input tax credit gets blocked.
Deposit employee and employer contributions for the previous month.
Applies to: Employers covered under EPF or ESI
If you miss it: Interest at 12% p.a. plus damages up to 25% of the arrear amount.
Quarterly statement and payment of self-assessed tax.
Applies to: Composition scheme dealers
If you miss it: ₹50/day late fee, capped, plus interest on unpaid tax.
Summary of sales, input tax credit and the actual GST payment for the previous month.
Applies to: Every GST-registered business filing monthly
If you miss it: ₹50/day late fee plus 18% p.a. interest on unpaid tax. Repeated defaults can block e-way bills.
Deposit professional tax deducted from salaries (state due dates vary).
Applies to: Employers in states that levy professional tax
If you miss it: State-specific interest and penalty, usually 1–2% per month.
File audited financial statements with the Registrar of Companies.
Applies to: All private limited and public companies
If you miss it: ₹100 per day of delay, with no upper cap.
File the return after the tax audit report is uploaded.
Applies to: Businesses and professionals liable to tax audit
If you miss it: Late fee plus interest; audit report delays attract a separate penalty under section 271B.
File the quarterly statement of tax deducted so deductees get credit in Form 26AS.
Applies to: All deductors — employers, businesses paying contractors, rent, professional fees
If you miss it: ₹200/day under section 234E until filed, plus penalty up to ₹1 lakh for long delays.
Deposit the tax deducted last month with the government.
Applies to: Anyone who deducted TDS in the previous month
If you miss it: 1.5% interest per month from the date of deduction, plus possible disallowance of the expense.
Report all sales invoices, credit and debit notes for the previous month.
Applies to: Every GST-registered business filing monthly
If you miss it: ₹50/day late fee (₹20/day for nil returns) and your buyer's input tax credit gets blocked.
Download from TRACES and issue TDS certificates for the quarter.
Applies to: Deductors of non-salary TDS
If you miss it: ₹100/day per certificate until issued.
Deposit employee and employer contributions for the previous month.
Applies to: Employers covered under EPF or ESI
If you miss it: Interest at 12% p.a. plus damages up to 25% of the arrear amount.
Summary of sales, input tax credit and the actual GST payment for the previous month.
Applies to: Every GST-registered business filing monthly
If you miss it: ₹50/day late fee plus 18% p.a. interest on unpaid tax. Repeated defaults can block e-way bills.
Deposit professional tax deducted from salaries (state due dates vary).
Applies to: Employers in states that levy professional tax
If you miss it: State-specific interest and penalty, usually 1–2% per month.
File the company's annual return with the MCA.
Applies to: All companies (7A for small companies and OPCs)
If you miss it: ₹100 per day of delay, with no upper cap.
Deposit the tax deducted last month with the government.
Applies to: Anyone who deducted TDS in the previous month
If you miss it: 1.5% interest per month from the date of deduction, plus possible disallowance of the expense.
Report all sales invoices, credit and debit notes for the previous month.
Applies to: Every GST-registered business filing monthly
If you miss it: ₹50/day late fee (₹20/day for nil returns) and your buyer's input tax credit gets blocked.
Pay the instalment due for this quarter (15% / 45% / 75% / 100% cumulative).
Applies to: Anyone whose annual tax liability exceeds ₹10,000 — freelancers, businesses, investors
If you miss it: 1% interest per month under sections 234B and 234C on the shortfall.
Deposit employee and employer contributions for the previous month.
Applies to: Employers covered under EPF or ESI
If you miss it: Interest at 12% p.a. plus damages up to 25% of the arrear amount.
GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month for monthly filers. Composition dealers file CMP-08 quarterly by the 18th.
TDS deducted in a month must be deposited by the 7th of the following month, and the quarterly TDS return (24Q/26Q) is due by the end of the month following each quarter.
15 June (15%), 15 September (45%), 15 December (75%) and 15 March (100%) of your estimated annual tax liability.
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