Due dates
Most of what a business pays in penalties is not tax. It is lateness.
Interest under 234B and 234C, late fees on a GST return, per-day penalties on an ROC filing — none of these are levied because a business was wrong. They are levied because it was late, and every one of them is avoidable with a diary.
Every month
These come round twelve times a year, and they are the ones a growing business most often lets slip.
| When | How often | What is due | Who it applies to |
|---|---|---|---|
| 7th | every month | TDS and TCS deducted last month paid to the Government | Anyone who deducts TDS |
| 11th | every month | GSTR-1 — outward supplies | Monthly GST filers |
| 13th | every quarter | GSTR-1 under the QRMP scheme | Quarterly GST filers |
| 15th | every month | Provident Fund and ESIC contributions | Employers covered by PF / ESIC |
| 20th | every month | GSTR-3B — summary return and tax paid | Monthly GST filers |
| 22nd / 24th | every quarter | GSTR-3B under QRMP — the date depends on your State | Quarterly GST filers |
Through the year
Four advance-tax instalments and the annual filings. The audit and return dates in particular tend to move, and they moved in several recent years.
| When | How often | What is due | Who it applies to |
|---|---|---|---|
| 15 June | yearly | First instalment of advance tax — 15% | Business and professional income |
| 31 July | yearly | Income tax return where no audit is required | Salaried, small business, professionals |
| 15 September | yearly | Second instalment of advance tax — 45% cumulative | Business and professional income |
| 30 September | yearly | Tax audit report under section 44AB | Businesses crossing the audit threshold |
| 31 October | yearly | Income tax return in audit cases | Audited businesses, companies |
| 30 / 29 November | yearly | ROC annual filings following the AGM — AOC-4 and MGT-7 | Companies |
| 15 December | yearly | Third instalment of advance tax — 75% cumulative | Business and professional income |
| 31 December | yearly | GSTR-9 and GSTR-9C for the previous financial year | GST registered businesses above the threshold |
| 15 March | yearly | Fourth instalment of advance tax — 100% | Business and professional income |
| 31 March | yearly | Last date for belated and revised returns, and for tax-saving investments | Everyone |
How these are actually kept.
A calendar on a website is a reference. What stops a date being missed is that it is diarised against a particular business, with the papers needed for it asked for in advance rather than on the day. Not every line above applies to every business — a proprietor with no employees has no PF date and may have no TDS date, and a business under QRMP files on different days from one that is not.
The useful version of this page is the short one: the six or eight dates that are actually yours. That is worked out once, when the file is opened, and then it is simply run.
Ask which of these are yours.
Turnover, constitution, whether you have employees and whether you are under QRMP decide it — and the answer is usually far shorter than the tables above.
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