TAX & COMPLIANCE CALENDAR

Stay updated with important statutory and regulatory compliance deadlines. Tax Mantra Advisors & Associates provides comprehensive compliance support for GST, TDS/TCS, Income Tax, ROC/MCA and LLP requirements.

GST COMPLIANCE

Monthly GST Returns

GSTR-1
Due by the 11th of the succeeding month for monthly filers.

GSTR-3B
Due by the 20th of the succeeding month for regular monthly filers.

GST Tax Payment
GST liability is generally paid along with the applicable GST return.

E-Invoice & E-Way Bill
Compliance is required as and when applicable to the transaction and taxpayer.

Quarterly GST Compliance

For eligible taxpayers under the QRMP Scheme:

GSTR-1 – Generally due by the 13th of the month following the quarter.

GSTR-3B – Generally due by the 22nd or 24th of the month following the quarter, depending on the applicable State/UT.

IFF – Where opted for, generally due by the 13th of the succeeding month for the first two months of the quarter.

Annual GST Compliance

GSTR-9 – Annual Return
Generally due by 31 December following the end of the financial year.

GSTR-9C – Reconciliation Statement
Applicable taxpayers are required to comply within the prescribed statutory timeline.

TDS & TCS COMPLIANCE

Monthly TDS Payment

April to February:
TDS is generally required to be deposited by the 7th of the succeeding month.

TDS deducted during March:
For non-government deductors, the general due date is 30 April.

Quarterly TDS Returns

Quarter 1 – April to June
Due by 31 July

Quarter 2 – July to September
Due by 31 October

Quarter 3 – October to December
Due by 31 January

Quarter 4 – January to March
Due by 31 May

TDS Services

• TDS Return Filing

• TDS Payment

• TDS Reconciliation

• Form 16 / Form 16A

• TDS Corrections

• TDS Notices

• TDS Defaults

• TDS Advisory

• TCS Compliance

INCOME TAX & ADVANCE TAX

Advance Tax

15 June – 15% of estimated annual tax liability

15 September – 45% cumulatively

15 December – 75% cumulatively

15 March – 100% cumulatively

Other Income Tax Compliance

• Income Tax Return Filing

• Tax Audit

• Advance Tax

• TDS/TCS

• Capital Gains Reporting

• Foreign Income Reporting

• Foreign Asset Reporting

• Tax Audit Report

• Transfer Pricing Compliance

• Other applicable statutory forms

ROC & MCA COMPLIANCE

ROC compliance includes both annual filings and event-based filings. The applicable due date depends upon the type of entity, financial year, AGM date, and nature of the corporate event.

Annual ROC Compliance

AOC-4

Filing of financial statements and applicable documents with the Registrar of Companies within the prescribed statutory period.

MGT-7 / MGT-7A

Filing of the company's annual return within the prescribed statutory period.

AGM Compliance

Companies are required to conduct their Annual General Meeting within the applicable statutory timeline.

Other Annual Compliance

• Board Meeting Compliance

• Director's Report

• Financial Statements

• Auditor's Report

• Annual Return

• Statutory Registers

• Director Disclosures

• Beneficial Ownership Compliance

• DPT-3, where applicable

• MSME-related filings, where applicable

EVENT-BASED ROC COMPLIANCE

Certain MCA/ROC filings are triggered by specific corporate events.

Common Corporate Filings

DIR-12
Appointment, resignation or change in particulars of directors/KMP.

ADT-1
Appointment of auditor, where applicable.

SH-7
Alteration or increase in authorised share capital.

PAS-3
Return of allotment of shares/securities.

CHG-1
Creation or modification of charge.

CHG-4
Satisfaction of charge.

MGT-14
Filing of specified resolutions and agreements, where applicable.

Other MCA forms may become applicable depending upon the nature of the transaction or corporate event.

LLP COMPLIANCE

Form 11 – Annual Return

Generally due by 30 May following the end of the financial year.

Form 8 – Statement of Account & Solvency

Generally due by 30 October.

Other LLP Compliance

• Change in Partners

• Appointment / Resignation of Partners

• LLP Agreement Amendment

• Registered Office Change

• Contribution Changes

• Event-Based MCA Filings

• LLP Closure

MONTH-WISE COMPLIANCE CALENDAR

APRIL

• GST compliance for March

• TDS payment for March

• Year-end accounting and financial closing

• Advance Tax planning

• ROC annual compliance planning

• LLP compliance planning

MAY

• Q4 TDS Return

• LLP Form 11

• GST compliance

• Annual accounts preparation

• Corporate compliance review

JUNE

• GST compliance

• First Advance Tax instalment

• TDS payment

• Quarterly compliance review

JULY

• Q1 TDS Return

• GST compliance

• Tax audit preparation

• Income Tax documentation

• Accounting reconciliation

AUGUST

• GST compliance

• TDS payment

• ROC annual compliance preparation

• Tax audit documentation

SEPTEMBER

• GST compliance

• Second Advance Tax instalment

• Tax audit preparation

• ROC annual compliance

• Corporate records review

OCTOBER

• Q2 TDS Return

• GST compliance

• LLP Form 8

• Annual ROC filing preparation

• Tax compliance review

NOVEMBER

• GST compliance

• ROC annual filings

• Income Tax compliance

• Tax audit-related compliance, where applicable

DECEMBER

• GST annual compliance preparation

• Third Advance Tax instalment

• GSTR-9 / GSTR-9C, where applicable

• Year-end tax planning

• Corporate compliance review

JANUARY

• Q3 TDS Return

• GST compliance

• Advance Tax review

• Annual compliance planning

FEBRUARY

• GST compliance

• TDS payment

• Year-end tax planning

• Accounting review

• Compliance gap review

MARCH

• GST compliance

• Fourth Advance Tax instalment

• TDS planning

• Year-end accounting

• Tax planning

• ROC compliance planning for the next financial year

COMPLIANCE SUPPORT

At Tax Mantra Advisors & Associates, we help individuals, businesses, companies and LLPs manage their recurring statutory and regulatory obligations.

Our compliance services include:

GST | Income Tax | TDS/TCS | ROC/MCA | LLP | Tax Audit | Corporate Compliance

We assist clients with compliance planning, return filing, reconciliation, documentation, notices, assessments, and related advisory services.

Professional Support. Timely Compliance. Trusted Guidance.

Tax Mantra Advisors & Associates
Greater Noida, India | Serving Clients Across India & International Jurisdictions

Disclaimer

The dates mentioned above are general statutory timelines and may vary depending on the taxpayer/entity, nature of compliance, filing frequency, applicable provisions, State/UT, and any notification or extension issued by the Government or relevant authority. Applicable due dates should be verified before making any filing or payment.