A statutory compliance checklist lists every registration, payment, return and register that Indian law requires a company to maintain, with its due date. For a private limited company it spans the Companies Act, 2013, GST, the Income-tax Act, 2025, PF, ESI, professional tax and the labour codes. Most defaults are a date that lived only in one person’s head.
In OneFinOps, every obligation sits on one filing calendar per entity and registration, with a named preparer and reviewer against it.
Key takeaways
- Monthly: TDS by the 7th, GSTR-1 11th, PF and ESI 15th, GSTR-3B 20th.
- From 1 April 2026, TDS returns use Forms 138, 140, 143 and 144.
- The EPF wage ceiling rose to ₹25,000 a month from 17 September 2026.
Statutory compliance checklist: monthly, quarterly, annual
The Companies Act and income tax apply from incorporation; GST once registered; PF at 20 or more employees; ESI at 10 or more in notified areas. All four labour codes have been in force since 21 November 2025, with state rules on their own timelines.
| Frequency | Due date | Compliance | Law |
|---|---|---|---|
| Monthly | 7th | TDS and TCS deposit (for March, 30 April) | Income-tax Act, 2025 |
| Monthly | 11th | GSTR-1 | CGST Act |
| Monthly | 15th | PF ECR and payment; ESI contribution | Code on Social Security |
| Monthly | 20th | GSTR-3B and GST payment (QRMP: 22nd or 24th after the quarter) | CGST Act |
| Monthly | As per state | Professional tax | State PT Act |
| Quarterly | 15 Jun, 15 Sep, 15 Dec, 15 Mar | Advance tax (15%, 45%, 75%, 100%) | Income-tax Act, 2025 |
| Quarterly | 31 Jul, 31 Oct, 31 Jan, 31 May | TDS and TCS returns (Forms 138, 140, 144, 143) | Income-tax Act, 2025 |
| Quarterly | Gap not more than 120 days | Board meeting (at least 4 a year) | Companies Act |
| Half-yearly | 30 Apr, 31 Oct | MSME-1 | Companies Act |
| Annual | 15 June | Form 130 (earlier Form 16) to employees | Income-tax Act, 2025 |
| Annual | 30 June | DPT-3 | Companies Act |
| Every 3 years | 30 June | DIR-3 KYC Web (next due 30 June 2028 for most directors) | Companies Act |
| Annual | 30 September | Tax audit report; AGM | Income-tax / Companies Act |
| Annual | 15 days after AGM | ADT-1 | Companies Act |
| Annual | 30 days after AGM | AOC-4 | Companies Act |
| Annual | 31 October | Company income tax return (audit cases) | Income-tax |
| Annual | 60 days after AGM | MGT-7 / MGT-7A | Companies Act |
| Annual | 31 December | GSTR-9, and GSTR-9C above ₹5 crore turnover | CGST Act |
Small companies (paid-up capital up to ₹10 crore and turnover up to ₹100 crore, from 1 December 2025) need only 2 board meetings a year and file MGT-7A. Full dates are in the compliance calendar FY 2026-27 and TDS due dates.
Payroll compliance: PF, ESI and professional tax
- PF: 20 or more employees. Employee 12% and employer 12% of basic wages plus DA. Wage ceiling ₹25,000 a month from 17 September 2026.
- ESI: employees earning up to ₹21,000 a month. Employee 0.75% and employer 3.25% of gross wages.
- Professional tax: a state levy capped at ₹2,500 per person a year. Delhi does not levy it.
To check contributions for one employee, use the ESI calculator and the professional tax calculator.
Worked example. Priya’s basic plus DA is ₹22,000. Her PF was ₹1,800 each side on the old ₹15,000 ceiling; from 17 September 2026 it is ₹2,640 each side. That is ₹840 a month more for her and for the employer.
How OneFinOps handles statutory compliance
Each entity carries a filing calendar built from its own registrations and jurisdictions, with an owner, preparer and reviewer on every obligation, and at-risk filings escalated before the due date. The Tax Agent prepares each GST return from the postings and reconciles it to the ledger, listing every difference. It never files on its own authority: every filing goes to the named preparer and reviewer, and the acknowledgement is stored against it. Unlike separate GST, TDS and ROC tools with their own copies of the numbers, the filed figure and the booked figure are the same.
