Complete Annual Compliance Calendar for Indian Businesses (2025-26)

Running a business in India means dealing with one of the most complex regulatory frameworks in the world. GST filings, TDS deposits, ROC returns, PF/ESI contributions, income tax deadlines -- there are well over 100 compliance dates every single financial year. Miss even one, and you're looking at penalties, interest charges, and sometimes prosecution proceedings.

This compliance calendar for FY 2025-26 (April 2025 to March 2026) is meant to be your single reference point. We've organized every critical deadline month by month so your finance team can plan ahead, allocate resources, and avoid surprises.

According to a World Bank study, Indian businesses spend an average of 252 hours per year on tax compliance alone. A well-maintained compliance calendar can cut this time by up to 40% through better planning and fewer last-minute scrambles.

Understanding the Key Compliance Categories

Before we get into the monthly breakdown, here are the five major compliance categories every Indian business needs to track:

• GST (Goods and Services Tax): Monthly or quarterly returns including GSTR-1, GSTR-3B, and the annual return GSTR-9. The frequency depends on your aggregate turnover.
• TDS (Tax Deducted at Source): Quarterly returns (24Q for salaries, 26Q for non-salary payments, 27Q for payments to NRIs) along with monthly deposit deadlines.
• MCA/ROC (Ministry of Corporate Affairs): Annual filings like AOC-4 (financial statements), MGT-7 (annual return), ADT-1 (auditor appointment), and DIR-3 KYC (director KYC).
• PF and ESI: Monthly contributions to Employee Provident Fund and Employee State Insurance with strict deposit and return deadlines.
• Income Tax: Advance tax installments, ITR filing deadlines, and tax audit report submissions.

Month-by-Month Compliance Calendar

April 2025

April marks the start of the new financial year and comes loaded with carry-over deadlines from the previous quarter.

• 7th April: TDS/TCS deposit for deductions made in March 2025. This is also the deadline for PF and ESI contributions for March.
• 11th April: GSTR-1 filing for March 2025 (for monthly filers with turnover above Rs 5 crore).
• 13th April: GSTR-1 for quarterly filers (Jan-Mar 2025 quarter) under the QRMP scheme.
• 15th April: PF return (ECR) filing for March 2025.
• 20th April: GSTR-3B filing for March 2025 (monthly filers).
• 22nd/24th April: GSTR-3B for quarterly filers (staggered by state).
• 30th April: Filing of Form 11 (PF Annual Return) for the previous year. Note: DIR-3 KYC for all directors whose DIN was allotted on or before March 31, 2025 is typically due by September 30 (see below).

May 2025

• 7th May: TDS/TCS deposit for April deductions. PF and ESI contributions for April.
• 11th May: GSTR-1 for April 2025 (monthly filers).
• 15th May: PF return (ECR) for April.
• 20th May: GSTR-3B for April 2025.
• 31st May: Quarterly TDS returns (24Q, 26Q, 27Q) for Q4 (Jan-Mar) of FY 2024-25. Challan-cum-statement for TDS on rent, professional fees, etc., under Section 194-IB, 194-IA, 194M.

June 2025

• 7th June: TDS/TCS deposit for May deductions. PF and ESI for May.
• 11th June: GSTR-1 for May 2025.
• 15th June: Form 16 issuance to employees for FY 2024-25. Form 16A issuance for Q4 (Jan-Mar) of FY 2024-25. First installment of advance tax for FY 2025-26 (15% of estimated tax liability). PF return (ECR) for May.
• 20th June: GSTR-3B for May 2025.

July 2025

• 7th July: TDS/TCS deposit for June. PF and ESI for June.
• 11th July: GSTR-1 for June 2025 (monthly filers).
• 13th July: GSTR-1 for Q1 (Apr-Jun 2025) under QRMP scheme.
• 15th July: PF return (ECR) for June.
• 20th July: GSTR-3B for June 2025 (monthly filers).
• 22nd/24th July: GSTR-3B for Q1 quarterly filers.
• 31st July: Income Tax Return (ITR) filing deadline for individuals and entities not requiring audit (FY 2024-25). Quarterly TDS returns for Q1 (Apr-Jun) of FY 2025-26.

August 2025

• 7th August: TDS/TCS deposit for July. PF and ESI for July.
• 11th August: GSTR-1 for July 2025.
• 15th August: PF return (ECR) for July. Form 16A issuance for Q1 of FY 2025-26.
• 20th August: GSTR-3B for July 2025.

September 2025

• 7th September: TDS/TCS deposit for August. PF and ESI for August.
• 11th September: GSTR-1 for August 2025.
• 15th September: Second installment of advance tax (cumulative 45% of estimated liability). PF return (ECR) for August.
• 20th September: GSTR-3B for August 2025.
• 30th September: DIR-3 KYC deadline (if extended from April). Tax Audit Report (Form 3CA/3CB-3CD) for FY 2024-25. ITR filing for entities requiring audit (FY 2024-25). ADT-1 filing for auditor appointment/reappointment (within 15 days of AGM).

October 2025

October is one of the busiest months for compliance teams, with several annual filings converging.

• 7th October: TDS/TCS deposit for September. PF and ESI for September.
• 11th October: GSTR-1 for September 2025 (monthly filers).
• 13th October: GSTR-1 for Q2 (Jul-Sep 2025) under QRMP scheme.
• 15th October: PF return (ECR) for September.
• 20th October: GSTR-3B for September 2025 (monthly filers).
• 22nd/24th October: GSTR-3B for Q2 quarterly filers.
• 29th October: AOC-4 filing (financial statements) with MCA -- due within 30 days of AGM.
• 31st October: Quarterly TDS returns for Q2 (Jul-Sep) of FY 2025-26. GSTR-9 (Annual GST Return) for FY 2024-25 (if turnover exceeds Rs 2 crore). ITR filing for entities requiring transfer pricing audit (FY 2024-25).

November 2025

• 7th November: TDS/TCS deposit for October. PF and ESI for October.
• 11th November: GSTR-1 for October 2025.
• 15th November: Form 16A issuance for Q2 of FY 2025-26. PF return (ECR) for October.
• 20th November: GSTR-3B for October 2025.
• 28th November: MGT-7 (Annual Return) filing with MCA -- due within 60 days of AGM.

December 2025

• 7th December: TDS/TCS deposit for November. PF and ESI for November.
• 11th December: GSTR-1 for November 2025.
• 15th December: Third installment of advance tax (cumulative 75% of estimated liability). PF return (ECR) for November.
• 20th December: GSTR-3B for November 2025.
• 31st December: GSTR-9 filing deadline (if extended from October). Half-yearly return of entity details to the Registrar (for specified companies).

January 2026

• 7th January: TDS/TCS deposit for December. PF and ESI for December.
• 11th January: GSTR-1 for December 2025 (monthly filers).
• 13th January: GSTR-1 for Q3 (Oct-Dec 2025) under QRMP scheme.
• 15th January: PF return (ECR) for December.
• 20th January: GSTR-3B for December 2025 (monthly filers).
• 22nd/24th January: GSTR-3B for Q3 quarterly filers.
• 31st January: Quarterly TDS returns for Q3 (Oct-Dec) of FY 2025-26.

February 2026

• 7th February: TDS/TCS deposit for January. PF and ESI for January.
• 11th February: GSTR-1 for January 2026.
• 15th February: Form 16A issuance for Q3 of FY 2025-26. PF return (ECR) for January.
• 20th February: GSTR-3B for January 2026.

March 2026

March is the final month of the financial year. Close your books, reconcile accounts, and make sure all statutory payments are done before the year ends.

• 7th March: TDS/TCS deposit for February. PF and ESI for February.
• 11th March: GSTR-1 for February 2026.
• 15th March: Fourth and final installment of advance tax (100% of estimated liability). PF return (ECR) for February.
• 20th March: GSTR-3B for February 2026.
• 31st March: Last date for making tax-saving investments under Section 80C, 80D, etc. Last date for linking PAN with Aadhaar (if applicable). Completion of statutory audits and internal account reconciliations. Payment of any balance self-assessment tax for FY 2025-26.

Key Penalties for Non-Compliance

Understanding the financial consequences of missed deadlines can help prioritize filings. Here are the most common penalties:

• Late GSTR-3B: Rs 50 per day (Rs 20 for nil returns), capped at Rs 10,000 per return, plus 18% interest on tax due.
• Late GSTR-1: Rs 50 per day (Rs 20 for nil returns), capped at Rs 10,000.
• Late TDS Return: Rs 200 per day under Section 234E, capped at the TDS amount. Additional penalty of Rs 10,000 to Rs 1,00,000 under Section 271H.
• Late TDS Deposit: Interest at 1.5% per month from the date of deduction to the date of deposit.
• Late AOC-4/MGT-7: Additional fee of Rs 100 per day of delay with no upper cap.
• Late PF Deposit: Damages ranging from 5% to 25% of arrears depending on the delay period, plus 12% interest.
• Late Advance Tax: Interest under Section 234B (1% per month on shortfall) and 234C (1% per month for deferment).

A mid-sized company missing just five compliance deadlines in a year can easily rack up Rs 2-5 lakhs in avoidable penalties. Planning ahead is always cheaper than paying fines.

10 Tips for Staying on Top of Compliance

1. Centralize your compliance tracker: Use a single dashboard or calendar rather than scattered spreadsheets. Every deadline should have a clear owner and a status indicator.
2. Set up multi-level reminders: Configure alerts at 15 days, 7 days, and 2 days before each deadline. This gives your team enough runway to gather data and file on time.
3. Automate recurring filings: GST returns, PF/ESI deposits, and TDS payments happen every month. Automate data extraction and pre-populate forms to cut preparation time.
4. Reconcile monthly, not annually: Reconciling GST data (GSTR-2A/2B vs purchase register), TDS credits (26AS vs books), and bank statements monthly prevents year-end chaos.
5. Maintain a master register of directors and key personnel: DIR-3 KYC, DIN verification, and DSC expiry dates should all be tracked centrally.
6. Plan for AGM well in advance: The AGM date determines the cascade of MCA filings (AOC-4, MGT-7, ADT-1). Decide the AGM date early so your compliance team can plan accordingly.
7. Review advance tax estimates quarterly: Don't wait until December to realize your advance tax calculations are off. Reassess each quarter to avoid interest liability.
8. Keep DSCs (Digital Signature Certificates) current: Expired DSCs are the number one cause of last-minute filing failures. Track expiry dates and renew at least 30 days before expiry.
9. Document everything: Maintain audit trails for all filings, acknowledgments, and payments. This protects you during assessments and audits.
10. Invest in compliance technology: Manual tracking becomes unsustainable as your business grows. Purpose-built compliance platforms eliminate human error and provide real-time visibility into your compliance status.

How OneFinOps Helps You Stay Compliant

Managing over 100 compliance deadlines manually isn't just stressful -- it's a real risk to your business. OneFinOps is built for Indian businesses that need to stay on top of their financial and regulatory obligations without drowning in paperwork.

• Smart Compliance Dashboard: Get a unified view of every upcoming deadline across GST, TDS, MCA, PF/ESI, and Income Tax. The dashboard highlights overdue items, upcoming deadlines, and completed filings in one glance.
• Automated Reminders: Configure multi-level alerts for every compliance deadline. Reminders are sent to the right team members at the right time, so nothing falls through the cracks.
• GST Reconciliation Engine: Automatically match GSTR-2A/2B data with your purchase register, flag mismatches, and ensure you claim the correct Input Tax Credit every month.
• TDS Management: From deduction calculations to quarterly return filing, OneFinOps automates the entire TDS lifecycle and ensures timely deposits to avoid interest and penalties.
• Penalty Calculator: Know exactly how much a delayed filing would cost before it happens. Our built-in penalty calculator helps you prioritize filings when resources are stretched thin.
• Team Collaboration: Assign compliance tasks to specific team members, track progress in real time, and maintain a complete audit trail of who did what and when.

Wrapping Up

Compliance in India isn't optional, and it's not getting simpler. GST council meetings regularly change the rules, MCA keeps introducing new e-forms, and the Income Tax department is tightening scrutiny. Staying ahead takes a systematic approach.

This calendar for FY 2025-26 should be your go-to reference throughout the year. Bookmark it, share it with your finance team, and pair it with a solid compliance management tool like OneFinOps so you never miss a deadline.

The cost of compliance is predictable and manageable. The cost of non-compliance? Not so much. Plan ahead, automate where you can, and give your team the tools they need to keep your business on the right side of every regulation.