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Statutory Tax Compliance Calendar (FY 2025-26)

Clear, unambiguous statutory filing due dates across GST, Income Tax, TDS, and MCA/ROC governance. Managed with precision by Bilal Consultancy Services.

07th Every Month Monthly
Income Tax / TDS Due: 7th of Following Month

TDS & TCS Challan 281 Deposit

Mandatory electronic deposit of Tax Deducted at Source (TDS under Sections 192, 194C, 194J, 194I, 194H) and TCS collected during the preceding month.

E.g., 7th May, 7th June, 7th July... 1.5% per month interest on late deposit
11th Every Month Monthly
GST Compliance Due: 11th of Following Month

GSTR-1 Monthly Return Filing

Mandatory filing of outward supplies (B2B invoices, debit/credit notes, exports) for registered regular taxpayers who file GST on a monthly basis.

E.g., 11th May, 11th June, 11th July... Late fee: ₹50/day (₹20 for Nil)
13th Quarterly M1/M2 QRMP
GST QRMP Due: 13th of Following Month

Invoice Furnishing Facility (IFF)

Optional upload of B2B sales invoices by taxpayers enrolled in the Quarterly Return Monthly Payment (QRMP) scheme to pass Input Tax Credit (ITC) to buyers.

13th July, 13th Oct, 13th Jan, 13th Apr Ensures buyer GSTR-2B credit flow
20th Every Month Monthly
GST Settlement Due: 20th of Following Month

GSTR-3B Summary Return & Tax Payment

Summary return of inward supplies, eligible ITC claimed, outward tax liability calculation, and electronic cash ledger tax settlement.

E.g., 20th May, 20th June, 20th July... 18% p.a. interest + late fee per day
15th Jun / Sep / Dec / Mar Quarterly
Advance Tax 4 Specific Quarterly Dates

Advance Tax 4-Quarter Installments

Mandatory for all assessees with estimated net tax liability over ₹10,000 in FY 2025-26. Clear installment schedule:
• 15th June 2025: 15% cumulative
• 15th September 2025: 45% cumulative
• 15th December 2025: 75% cumulative
• 15th March 2026: 100% cumulative

Due on exact 15th of each quarter Sec 234C interest on deferment
31st July Annual ITR
Income Tax / ITR Exact Date: 31st July 2025 / 2026

ITR Filing for Individuals, Salaried & Non-Audit Assessees

Annual filing deadline for Form ITR-1 (Sahaj), ITR-2, and ITR-4 (Sugam Presumptive) for individuals, salaried employees, HUFs, and partnership firms whose accounts are not subject to tax audit.

31st July each Assessment Year Sec 234F late fee up to ₹5,000 + interest
31st October Corporate ITR
Corporate & Audit 30th Sep & 31st Oct

Tax Audit Report & Audited Corporate ITR

• 30th September: Submission of Tax Audit Report (Form 3CA/3CB and Form 3CD under Section 44AB) by certified Chartered Accountant.
• 31st October: Filing of Annual ITR-5 / ITR-6 for corporate companies, audited businesses, and partners of audited firms.

30th Sep (Audit) & 31st Oct (ITR) 0.5% turnover penalty under Sec 271B
30th Oct / Nov ROC / MCA
ROC Annual Filings Within 30 & 60 Days of AGM

AOC-4 (Financials) & MGT-7 (Annual Return)

• Form AOC-4: Filing of audited balance sheet and P&L within 30 days of AGM (typically by 30th October).
• Form MGT-7 / 7A: Filing of company annual return within 60 days of AGM (typically by 29th November).
• LLP Form 11: Due on 30th May & LLP Form 8: Due on 30th October.

Mandatory annual MCA compliance ₹100 per day continuous late penalty
31st December GST Annual
Annual GST Closure Due: 31st December

GSTR-9 Annual Return & GSTR-9C Reconciliation

Mandatory annual return for registered taxpayers (GSTR-9) and self-certified reconciliation statement (GSTR-9C for aggregate turnover exceeding ₹5 Crores).

31st December following fiscal year ₹200/day late fee up to 0.25% of turnover

Never Worry About Penalties or Due Dates Again

Bilal Consultancy Services maintains a dedicated compliance roster for every retained client, guaranteeing 100% on-time filings for GST, TDS, ITR, and MCA secretarial work.

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