Introduction
Regulatory Risks are amongst Top 3 Business Risks globally as there are multiple laws (Central, State & Municipal level) applicable which are changing frequently, are difficult to comprehend, involves multiple stakeholders (internal / external) to manage.
Our endeavour will be to continue adding more laws in our Compliance Calendar & update it at regular frequency. You must check this page frequently to look for the updated versions of the calendar.
Compliance Management needs a thorough planning and holistic approach to ensure all obligations under applicable laws, assigned and monitored. Lawrbit Global Compliance Management Solution helps Board to effectively control Regulatory Risks through its well Researched & constantly updated Regulatory Intelligence, effective workflows and intuitive reports & dashboards across 70+ Countries.
India Compliance Calendar is an effort from our Regulatory update team to provide a handy guide for all Compliance Officers, CFOs, Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws. The first version covers major laws across Secretarial, Taxations, FEMA, SEBI, HR & Labour Laws and provide dates specified by various Regulatory Authority.
CORPORATE SECRETARIAL
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| COMPANIES ACT, 2013 | ||||
| 1 | DIR-3 KYC | KYC form for all directors | Annual | 30th September |
| 2 | DPT-3 | Return of Deposit to be filed with the Registrar | Annual | 30th June |
| 3 | MSME-1 | Half-yearly return for informing outstanding payment to micro and small scale vendors | Bi-Annual |
|
| 4 | BEN – 2 | Return to the Registrar in respect of declaration regarding Significant Beneficial Ownership | N.A. | Within 30 days from the date of receipt of declaration in Form BEN-1 |
| 5 | AOC-4 | Filing of Financial statement with Registrar of Companies (ROC) | Annual | Within 30 days of AGM (last date for AGM is 30-September) |
| 6 | AOC-4 CFS | Filing of consolidated financial statements & other documents with the Registrar of Companies (ROC) | Annual | Within 30 days of AGM (last date for AGM is 30-September) |
| 7 | AOC-4 XBRL | Filing of XBRL document in respect of financial statement & other documents with Registrar of Companies (ROC) | Annual | Within 30 days of AGM (last date for AGM is 30-September) |
| 8 | MR-3 | Submission of Secretarial Audit Report | Annual | Submitted with Board Report along with AOC-4 (XBRL) |
| 9 | MGT-7 | Annual Return | Annual | Within 60 days of AGM (last date for AGM is 30-September) |
| 10 | MGT-8 | To be filed by a listed company or a company having paid-up share capital of INR 10 crore or more or turnover of INR 50 crore or more (certified by a Company Secretary in practice) | Annual | To be filed along with MGT-7 |
| 11 | MGT-15 | Form for filing Report on Annual General Meeting | Annual | 30 days of conclusion of AGM |
| 12 | MGT-14 | Filing of Resolutions and agreement to the Registrar of Companies (ROC) | Event Based | Within 30 days of passing of Resolution |
| 13 | ADT-1 (If Applicable) | Notice to Registrar by Company for appointment of Auditor. (Usually auditor’s appointment is confirmed during AGM) | N.A. | Within 15 days of appointment of auditor |
| 14 | CRA-2 | Form of intimation of appointment of Cost Auditor by the Company to Central Government (within 30 days of the Board Meeting in which such appointment is made or within a period of 180 days of the commencement of the financial year whichever is earlier) | Event Based | Within 30 days of the Board Meeting |
| 15 | CRA-4 | Form for filing Cost Audit Report to the Central Government | N.A. | Within 30 days from Cost Audit Report |
| 16 | PAS-6 | Form for Reconciliation of Share Capital Audit Report on half yearly basis | Bi-Annual | 60 days from the date of the conclusion of each half year |
| 17 | CHG-1 | Application for registration of creation, modification of charge (other than those related to debentures) | Event Based | 30 days of the date of creation or modification of charge |
| 18 | CHG-4 | Particulars for satisfaction of charge thereof | Event Based | 30 days of the date of payment or satisfaction of charge |
| 19 | CHG-9 | Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures | Event Based | 30 days of the date of creation or modification of charge |
| 20 | MGT-3 | Intimation for Opening of a Foreign Register or Change of any situation of such office where Foreign Register is maintained | Event Based | 30 days from the Opening of Foreign Register or Change |
| 21 | MGT-6 | Intimation about the Persons whose name are in the register but not holding beneficial interest in shares | Event Based | 30 days of receipt of declaration |
| 22 | MGT-7A | Annual Return by OPC and Small Companies | Event Based | Within 60 days of AGM (last date for AGM is September 30) |
| 23 | MR-1 | Return of appointment of MD/WTD/Manager | Event Based | 60 days of appointment |
| 24 | PAS-3 | Filing Return of Allotment with the Registrar (Other then Private Placement) | Event Based | 30 days of allotment |
| 25 | PAS-3 | Filing Return of Allotment with the Registrar (In case of Private Placement) | Event Based | 15 days of allotment |
| 26 | IEPF-1 | Statement of amounts credited to Investor Education and Protection Fund | Event Based | 30 days of such amounts becoming due to be credited to the Fund |
| 27 | IEPF-4 | Statement of Shares transferred to the Investor Education and Protection Fund | Event Based | 30 days from the Corporate Action |
| 28 | NA | Holding Annual General Meeting | Annual | 30th September |
| 29 | NA | Deposit Amount for all the debentures maturing during the year in Debenture Redemption Reserve Account | Annual | On or Before 30th April each Year |
| 30 | NA | Facilitate Dematerialization of Securities by Private Companies | One-Time | By 30th September, 2024 By June 30th , 2025 (*Authority has extended the timeline*) |
| 31 | CSR-2 | Report on Corporate Social Responsibility | Annual | On or before 31st March, 2025 (For FY 2023-24) |
| 32 | LEAP-1 | File Prospectus for Listing of Equity Shares on Stock Exchange in Permissible Jurisdiction | Event Based | 07 days after Finalization and Filing of such Prospectus |
| 33 | FC-2 | eturn for Details of Alterations made in the documents delivered to the Registrar while establishing place of business by Foreign Companies | Event Based | 30 days from the date of such Alteration |
| 34 | FC-3 | Filing of Financial Statements and list of place of business established by Foreign Companies | Annual | 06 months of close of Financial Year |
| 35 | FC-4 | Annual Return by Foreign Companies | Annual | 60 days from the last day of the Financial Year |
| LIMITED LIABILITY PARTNERSHIP ACT, 2008 | ||||
| 1 | LLP-8 | Statement of Accounts and Solvency | Annual | 30th October of every financial year |
| 2 | NA | Appointment of Auditor by LLP | Annual | 30 days from the end of Financial Year |
| 3 | LLP-11 | Annual Return by LLP | Annual | 30th May |
| 4 | Form 28 | Intimation for alteration in constitution, or registered office, or partner of Foreign LLP | Annual | 30th May |
| 5 | LLP-4D | Return of Declaration of Beneficial Interest in Contribution received from Registered or Beneficial Partner by LLP | Event Based | 30 days from receipt of such Declaration |
| 6 | LLP BEN-2 | Return of Significant Beneficial Owners in Contribution by LLP | Event Based | 30 days from receipt of such Declaration |
LISTING REGULATIONS
Applicable for Listed Entities only
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| SEBI (Listing Obligation and Disclosure Requirements) Regulations (applicable for listed entities) | ||||
| 1 | NA | Statement of Grievance Redressal Mechanism in respect of details of Investors Complaints | Quarterly | Within 21 Days from the end of quarter |
| 2 | Annexure 3 | Submission of Quarterly Compliance Report on Corporate Governance | Quarterly | Within 21 Days from the end of Quarter |
| 3 | NA | Submission of Statement of Holding of Securities and Shareholding Pattern on a Quarterly Basis | Quarterly | Within 21 Days from the end of Quarter |
| 4 | NA | Submit Statement of Securities Listed on SME Exchange | Bi-Annual | Within 21 days from the end of Half-Year |
| 5 | Statement of Deviation or Variation (Annexure A) | Submit Statement indicating Deviations in Public Issue, Rights Issue, Preferential Issue | Quarterly | Within 45 days from end of 1st three Quarters and 60 days from end of last Quarter |
| 6 | NA | Quarterly Year-to-Date Standalone Financial Results | Quarterly | Within 45 days from end of 1st three Quarters and 60 days from end of last Quarter |
| 7 | NA | Quarterly Year-to-Date Standalone Financial Results of Subsidiaries | Quarterly | Within 45 days from end of 1st three Quarters and 60 days from end of last Quarter |
| 8 | NA | Submitting of Audited or Limited Reviewed Financial Result | Annual | 30th May |
| 9 | NA | Annual Audited Standalone Financial Results | Annual | 30th May |
| 10 | NA | Annual Impact Report by Social Enterprises | Annual | 29th June |
| 11 | NA | Conduct of Annual General Meeting | Annual | 31st August (For Top 100 Listed Entitles) |
| 12 | NA | Preparing and Submitting of Audited and Un-Audited Financial Results (Listed Entity Having their Debt Securities Listed) | Quarterly | Within 45 Days from the end of each Quarter |
| 13 | NA | Annual Disclosures by Listed NPO | Annual | 30th May |
| 14 | NA | Filing Indian Depository Holding Pattern and Shareholding Details | Quarterly | Within 15 Days from the end of each Quarter |
| 15 | NA | Submitting of Statements, Reports and Information of Scheme | Monthly | 7th of every month |
| 16 | NA | Valuation of Security Receipt | Quarterly | End of each Quarter |
| 17 | NA | Calculation of Net Asset Value | Quarterly | Within 15 Days from the end of each Quarter |
| 18 | Annexure A | Disclosing the Fact that they are Identified Large Coorporates | Annual | 30th April |
| 19 | Annexure A (ASCR) | Submission of Annual Secretarial Compliance Report to Stock Exchanges | Annual | Within 60 Days from the end of year |
| 20 | NA | Submit Detailed holding pattern for an Indian Depository Receipt | Quarterly | Within 15 days from the end of Quarter |
| 21 | NA | Statement of Utilization of Funds by Listed NPO | Quarterly | Within 45 days from the end of Quarter |
| 22 | Annex IV-A | Proceeds on Non-Convertible Securities | Quarterly | Within 45 days from the end of the Quarter |
| 23 | NA | Display of Updated Information of Claimed and Unclaimed amount on Website | Monthly | 7th of the Succeeding Month |
| SEBI (DEPOSITORIES AND PARTICIPANTS) Regulations | ||||
| 1 | NA | Audit Report pertaining to details of change in Share Capital | Quarterly | Within 30 days from the end of Quarter |
| 2 | NA | Submit Report of Systems Audit | Annual | 30th June |
| 3 | NA | Report Information on Cyber Attacks and Measures Taken | Quarterly | Within 15 days after the end of Quarter |
| SEBI (ALTERNATIVE INVESTMENT FUND) Regulations | ||||
| 1 | NA | Submit Annual Report to the Investors | Annual | 27th September |
| 2 | Compliance Test Report | Submit Compliance Test Report | Annual | 31st March |
| 3 | NA | Annual Audit of Compliance for Private Placement Memorandum | Annual | 31st March |
| 4 | NA | Certificate from Chartered Accountant to the effect that no funds have been raised from their Investors | Annual | 30th September |
| 5 | NA | Submit Quarterly Report for Not Undertaking Leverage | Quarterly | Within 15 calendar days from the end of the Quarter |
| 6 | NA | Submit Quarterly Report to the Investors by Category III AIF | Quarterly | Within 60 days from the end of the Quarter |
| 7 | NA | Submit Monthly Report for Not Undertaking Leverage | Monthly | 07 calendar days from the end of the Month |
| 8 | NA | Submit Report on Investor details of Units in Escrow/ Demat Account | Monthly | By the end of the Month |
| SEBI (SECURITIES AND CONTRACT REGULATION) ACT | ||||
| 1 | NA | Declaration for Fulfillment of Fit and Proper Criteria | Annual | 15th April |
| SEBI (CREDIT RATING AGENCIES) REGULATIONS | ||||
| 1 | NA | Consolidated Statement of Holding of all Securities by Employees of CRA/ ESG Rating Provider | Annual | 30th April |
| 2 | Annexure V | Disclosure of Credit Ratings of all Outstanding Securities | Annual | 30th April |
| 3 | Annexure A | Disclosure of Average One-year and Three-year Cumulative Default Rates | Annual | 30th April |
| 4 | Annexure VII | Disclosure of Structured and Non-Structured Instruments | Annual | 30th April |
| 5 | NA | Disclosure of Details of Rating and Non-Rating Services | Annual | 30th April |
| 6 | NA | Disclosure of Unsolicited Credit Ratings | Annual | 30th April |
| 7 | NA | Disclosure of General Nature of Compensation Arrangements | Annual | 30th April |
| 8 | NA | Disclosure of Conflict of Interest in case of Accepted Ratings | Annual | 30th April |
| 9 | NA | Disclosure on ESG Rating History and Movement | Annual | 30th April |
| 10 | NA | Intimate ESG Rating History and Movement to Stock Exchange (By ESG Rating Provider having listed entity or securities) | Annual | 30th April |
| 11 | NA | Display of Average Transition Rate on Website by ESG Rating provider | Annual | 30th April |
| 12 | NA | Display Information related to Income on Website by ESG Rating Provider | Annual | 30th April |
| 13 | Annexure 20 | Disclosure of Details of New Credit Ratings Assigned | Bi-Annual | Within 15 days from the end of Half Year (March/ September) |
| 14 | Annexure II | Disclosure of Movement of Credit Rating of all Outstanding Securities | Bi-Annual | Within 15 days from the end of Half Year (March/ September) |
| 15 | NA | Disclosure of Movement of each Credit Rating from Investment Grade to Non-Investment Grade | Bi-Annual | Within 15 days from the end of Half Year (March/ September) |
| 16 | Annexure VI | Disclosure of list of Defaults separately for each Rating category | Bi-Annual | Within 15 days from the end of Half Year (March/ September) |
| 17 | NA | Disclosure of Performance of Rated Pool | Bi-Annual | Within 15 days from the end of Half Year (March/ September) |
| 18 | NA | Display Rating Summary Sheet on Website | Bi-Annual | Within 15 days from the end of Half Year (March/ September) |
| 19 | NA | Disclosure of Performance to Stock Exchange and Depository | Bi-Annual | Within 15 days from the end of Half Year (March/ September) |
| 20 | NA | Report on Compliance of SEBI Guidelines for SaaS based Solutions | Bi-Annual | Every Six Months |
| 21 | NA | Disclosure of Shareholding Pattern for Listed Company | Bi-Annual | Within Twenty-One days from the end of each half-year. |
| 22 | NA | Disclosure of Ratings of Structured Finance Products | Bi-Annual | Within 15 days from the end of Half Year (April/October) |
| 23 | NA | Updation of Details of Common Directors or CEO or MD between CRA and Non-Rating Entity | Monthly | 1st working day of each Month |
| SEBI (INTERMEDIARIES) REGULATIONS | ||||
| 1 | NA | Certificate of Compliance Officer that all obligations, responsibilities and eligibility criteria is fulfilled | Annual | 1st April |
| 2 | NA | Display of Information about Number of Investor Grievances received | Bi-Annual | End of each Quarter |
| SEBI (REGISTRAR TO AN ISSUE AND SHARE TRANSFER AGENT) REGULATIONS | ||||
| 1 | NA | Submit Financial Statements | Annual | 30th September |
| 2 | NA | Submit Report on Systems Audit | Annual | 30th June |
| 3 | Annexure A | Submit Quarterly Report | Quarterly | Within 15 days from the end of Quarter |
| 4 | Annexure 1 | Compliance Report on Enhanced Reporting Norms | Quarterly | Within 60 days from the end of Quarter |
| 5 | NA | Submit Quarterly Report on Cyber Attacks and Threats experienced | Quarterly | Within 15 days from the end of each calendar Quarter |
| SEBI (ISSUE AND LISTING OF NON-CONVERTIBLE SECURITIES) REGULATIONS | ||||
| 1 | Annex-XIV-B | Submit Information on Periodical Basis to Stock Exchange where Securities are Listed | Annual | 30th April |
| 2 | Annex-XII-A | Intimate on being Identified as Large Corporate | Annual | 30th April (30th January - For Entities following January-December, Year) |
| 3 | NA | Statement of Terms and Structure of the Issue | Bi-Annual | Within 15 days from the end of Half-Year |
| SEBI (PROHIBITION OF INSIDER TRADING) REGULATIONS | ||||
| 1 | Annexure I (NSE) and Annexure A (BSE) | Quarterly Compliance Certificate for Maintenance of Structured Digital Database (SDD) | Quarterly | Within 21 days from the end of Quarter |
| SEBI (SUBSTANTIAL ACQUISITION OF SHARES AND TAKEOVER) REGULATIONS | ||||
| 1 | NA | Declaration of Encumbrance of Shares by Target Company along with Person acting in Concert | Annual | 7th April |
EXCHANGE CONTROL (RESERVE BANK OF INDIA)
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| FEM (OVERSEAS INVESTMENT) DIRECTIONS, 2022 | ||||
| 1 | Form APR | Annual Performance Report for Overseas Direct Investment | Annual | 31st December |
| 2 | Form FLA | Annual Return on Foreign Liability and Assets by Indian Entity undertaking Overseas Investment | Annual | 15th July |
| 3 | Form OPI | Submit Report of Overseas Portfolio Investment | Bi-Annual | Within 60 days from the end of Half-Year |
| 4 | Form OPI | Report on Acquisition of Shares or Interest by Employee or Director of Indian Entity | Bi-Annual | Within 60 days from the end of Half-Year |
| MASTER DIRECTION – EXTERNAL COMMERCIAL BORROWINGS, TRADE CREDITS AND STRUCTURED OBLIGATIONS | ||||
| 1 | Form TC | Report Details of Trade Credits by AD Category I Bank | Monthly | 10th of the following Month |
| 2 | Form ECB 2 | Report External Commercial Borrowings Transactions by Borrower | Monthly | Within 7 working days from the close of the Month |
| MASTER DIRECTION – FOREIGN INVESTMENT IN INDIA | ||||
| 1 | Form FLA | Annual Return on Foreign Liability and Assets | Annual | 15th July |
| 2 | NA | Annual Report from Statutory Auditor by e-Commerce Marketplace Entity | Annual | 30th September |
| MASTER DIRECTION – IMPORT OF GOODS AND SERVICES | ||||
| 1 | NA | Half-Yearly Statement on Gold Imports under CIMS System | Bi-Annual | Within 10 days from the end of Half-Year (September/ March) |
| 2 | NA | Report Default in any leg by Traders in Merchanting Trade Transaction by AD Banks | Bi-Annual | Within 15 days from the end of Half-Year (June/ December) |
| 3 | NA | Report on Extensions allowed in respect of Clean Credit for Import by AD Banks | Bi-Annual | Within 15 days from the end of Half-Year (September/ March) |
| 4 | NA | Monthly Statement on Gold Imports under CIMS System | Monthly | 10th of the following Month |
| MASTER DIRECTION – EXPORT OF GOODS AND SERVICES | ||||
| 1 | NA | Update Details of Export Import Code | Annual | 30th June |
| 2 | NA | Quarterly Statement on Details of doubtful cases and instances of Chronic Defaulters | Quarterly | Within 21 days from the end of Quarter |
| 3 | NA | Report Details of International Transactions using Credit Card/ Debit Card/ UPI by AD Banks | Monthly | Within 7 working days from the last date of the Month |
| 4 | Form SOFTEX | Declaration for Export of Computer Software | Monthly | Within 30 days from the Invoice date raised in a Month |
| MASTER DIRECTION – OTHER REMITTANCE FACILITIES | ||||
| 1 | NA | Submit Information related to Amount remitted under Liberalized Remittance Scheme | Monthly | 5th of the succeeding Month |
| MASTER DIRECTION – MONEY CHANGING ACTIVITIES | ||||
| 1 | Annex XIII | Annual Statement for Details of Amount Written Off during the Financial Year by FFMC/ Non-Bank AD Category II | Annual | 30th April |
| 2 | NA | Obtain Declaration from directors in respect of No Change in the Details Provided thereof | Annual | 31st March |
| 3 | Form FLM 8 | Consolidated Statement in respect of Sale and Purchase of Foreign Currency Notes by FFMC/ Non-Bank AD Category II | Monthly | Before 10th of the succeeding Month |
| 4 | Annex XI | Statement in respect of Receipt or Purchase of USD 10000 or above by FFMC/ Non-Bank AD Category II | Monthly | Within 10 days of the close of the Month |
| MASTER DIRECTION – RISK MANAGEMENT AND INTER-BANK DEALINGS | ||||
| 1 | Annex XIII | Submit List of all Offices/ Branches which are maintaining Rupee Accounts of Non-Resident Banks by AD Category I Banks | Annual | 15th January of the following Year |
| 2 | Annex-V | Submit Details of Exposures in Foreign Exchange | Quarterly | End of the Quarter |
| 3 | Annex XX | Submit Details of Doubtful Transactions by AD Category I Banks | Quarterly | Within 10 days from end of the Quarter |
| 4 | Annex VIII | Submit Details of Option Transactions by AD Category I Banks | Monthly | By 10th of the following Month |
| 5 | Annex IX | Submit Details of Total outstanding Foreign Currency Borrowings | Monthly | By 10th of the following Month |
| 6 | Annex III | Statement giving Details of Holdings of all Foreign Currencies | Fortnightly | Within 7 Calendar Days from the close of Reporting Period |
| FOREIGN CONTRIBUTION (REGULATION) ACT, 2010 | ||||
| 1 | NA | Display Audited Statement of Accounts on Receipt and Utilization of Foreign Contribution (By Person possessing certificate of registration or prior permission to receive Foreign Contribution) | Annual | 31st December |
| 2 | Form FC-4 | Annual Report in respect of Foreign Contribution Received | Annual | 31st December |
EXIM
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| FOREIGN TRADE POLICY, 2023 | ||||
| 1 | NA | Updation of Importer/ Exporter Profile by IEC Holder | Annual | 30th June |
| 2 | NA | Annual Reporting by EOU/ EHTP/ STP/ BTP Units | Annual | 29th June |
| 3 | Annexure 2 | Annual Report on Supply of SCOMET Items from DTA to SEZ/EOU or Outside Country | Annual | 15th May |
| 4 | NA | Submit Statement of Exports made from India to Stockist by Stock & Sale Authorization Holder | Annual | 31st January |
| 5 | NA | Quarterly Reporting by EOU/ EHTP/ STP/ BTP Units under Implementation or Commencing Production | Quarterly | Within 30 days from end of the Quarter |
| 6 | Form ANF-10D | Report post Shipment Details of Export of SCOMET Items/ Software/ Technology under GAICT | Quarterly | End of subsequent month of Each Quarter |
| CUSTOMS ACT, 1962 | ||||
| 1 | Annexure | Submit Certificate or Negative Statement pertaining to Shipment details or Foreign Exchange Realization | Bi-Annual | Before 7th January and July respectively |
| 2 | Form (Quarterly Return) | Quarterly Return for Imported Goods | Quarterly | 10th day following the Quarter |
| 3 | Form A | Monthly return of the receipt, storage, operations and removal of the goods in the warehouse by licensee under Manufacture and Other Operations in Warehouse Regulations, 2019 | Monthly | Within 10 days after the close of the Month |
| 4 | Payment of Duty for Goods (1st day to 15th day of any month) | Payment of duty for goods corresponding to Bill of Entry returned for payment from 1st day to 15th day of any month, by eligible importers under Deferred Payment of Import Duty Rules, 2016 | Monthly | By 16th day of that month |
| 5 | Payment of Duty for Goods (16th day to 30th day of any month) | Payment of duty for goods corresponding to Bill of Entry returned for payment from 16th day till last day of any month, by eligible importers under Deferred Payment of Import Duty Rules, 2016 | Monthly | By 1st day of the following month |
| 6 | Payment of Duty for Goods (16th day to 31st day of March) | Payment of duty for goods corresponding to Bill of Entry returned for payment from 16th day till 31st day of March, by eligible importers under Deferred Payment of Import Duty Rules, 2016 | Monthly | 31st March |
| 7 | Form IGCR-3 | Statement about Goods Imported, Consumed, Re-exported or Sent out of Premises by Importer | Monthly | 10th day of the following Month |
DIRECT TAXES
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| INCOME TAX ACT, 1961 | ||||
| 1 | Advance Tax | Advance tax payment | Quarterly |
|
| 2 | ITR-5, ITR-6 & ITR-7 | Annual Return of Income | Annual |
|
| 3 | NA | TDS Deposit (Payment & Returns) | Monthly |
|
| 4 | 24Q, 26Q, 27Q | Filing of TDS Return (Salary and Non Salary) | Quarterly |
|
| 5 | 16A | Tax Certificate (Non- Salary) | Quarterly |
|
| 6 | 16 | Tax Certificate (Salary) | Annual | 15th June of the following Financial Year |
| 7 | 15CA/15CB | Certification for withdrawing taxes on foreign remittance | Per Foreign Remittance | At the time of foreign remittance |
| 8 | 3CD (accompanied by tax auditor Certificate in 3CB) | Tax Audit (applicable in case of turnover INR 1 crore) | Annual |
|
| 9 | 3CEB | Transfer pricing (applicable in case of foreign related party transactions) | Annual | 30th November |
| 10 | 61A | Specified Financial Transaction | Annual | 31st May |
| 11 | Form 3CE | Audit Report by Non-Resident or Foreign Company (In case of Income by way of Royalties through a Permanent Establishment in India) | Annual | 30th September |
| 12 | Form 49D | Submit Information and documents by Indian Entity (In case of any transfer of shares or interest in a Company or entity incorporated outside India) | Annual | 29th June |
| 13 | Form 49C | Annual Statement by a non-resident having Liaison Office in India | Annual | 30th November |
| 14 | Form 10CCB | Audit Report for Claiming Deduction by Undertakings or Enterprises engaged in Infrastructure Development | Annual |
|
| 15 | Form 56F | Report of Accountant by Newly established Undertakings in Free Trade Zone | Annual |
|
| 16 | Form 3CLA | Audit Report by Companies making Expenditure for In-House Scientific Research and Development Facility | Annual |
|
| 17 | Form 64D | Statement of Income Paid or Credited by Investment Fund | Annual | 15th June of the following Financial Year |
| 18 | Form 61B | Statement of Reportable Accounts by Reporting Financial Institutions | Annual | 31st May of the following Financial Year |
| 19 | Form 64C | Statement of Income Distributed by Investment Fund to Unit Holder | Annual | 30th June of the following Financial Year |
| 20 | Form 3CEK | Annual Statement by Investment Fund | Annual | 29th June |
| 21 | Form 67 | Statement for obtaining Credit of any Foreign Tax Paid in a country or territory outside India | Annual | On or Before 31st March |
| 22 | Form 10BB | Audit Report by Specified Fund or Trust or Institution or University or Educational Institution or Hospital or Medical Institution | Annual | 30th September |
| 23 | Form 10B | Audit Report by Charitable or Religious Trusts etc. | Annual | 30th September |
| 24 | Form 10DA | Report for Claiming Deduction of Additional Employee Cost incurred in the Course of Business | Annual |
|
| 25 | NA | Statement of Tax Deduction from Contributions Paid by Trustees of Approved Superannuation Fund | Annual | 31st May |
| 26 | Form 10BD | Statement of Donors and Donations by Reporting Peron (such as Research Association, University, College or Other Institution or Company or Fund) | Annual | 31st May |
| 27 | Form 10BE | Certificate of Donations to Donors by Reporting Peron (such as Research Association, University, College or Other Institution or Company or Fund) | Annual | 31st May |
| 28 | Form 3AF | Statement of Specified Preliminary Expenses incurred before Commencement of Business or in connection with Expansion | Annual |
|
| 29 | Form 61 | Statement of Receipt of Declaration by Persons not having PAN | Bi-Annual |
|
| 30 | Form 61A | Statement of Financial Transactions by Reporting Persons/ Entities having Capital Gains from Transfer of Listed Securities or Mutual Funds | Bi-Annual |
|
| 31 | Form 27EQ | Quarterly Return for Tax Collected at Source (TCS) | Quarterly | Within 15 days from end of the Quarter for first 3 Quarters and 15th May for last Quarter |
| 32 | Form 27D | Issuance of TCS Certificate | Quarterly | Within 15 days from the date of furnishing TCS return |
| 33 | Form 26QAA | Quarterly Return by Banking/ Co-operative/ Public Company for Payment of Interest | Quarterly |
|
| 34 | Form 10BBB | Intimation for Each Investment Made (By Pension Fund) | Quarterly | Within 1 month from end of the Quarter |
| 35 | Form 15CC | Quarterly Statement in respect of Payments or Remittances made to Non-Resident (By Authorized Dealer) | Quarterly | Within 15 days from end of the Quarter |
| 36 | Form 15CD | Quarterly Statement in respect of Payments or Remittances made to Non-Resident (By Units of IFSCA) | Quarterly | Within 15 days from end of the Quarter |
| 37 | Form 26QE | Monthly Return and Payment of Tax Deducted at Source (TDS) on Transfer of Virtual Digital Asset | Monthly | 30 days from the end of the Month |
| 38 | Form 16E | Issuance of TDS Certificate in respect of Transfer of Virtual Digital Asset | Monthly | 15 days from the due-date for furnishing Form 26QE |
| 39 | NA | Monthly Deposit of TCS | Monthly | Within 1 week from last day of the Month |
| 40 | Form 26QB | Payment of TDS in respect of Deduction from Transfer of Immovable Property | Monthly | 30 days from the end of the Month |
| EQUALISATION LEVY | ||||
| 1 | Form 1 | Annual Statement of Specified Services or E-Commerce Supply or Services | Annual | 30th June |
| 2 | NA | Computation and Payment of Equalisation Levy by E-Commerce Operator | Quarterly | Within 7 days from end of the Quarter for first 3 Quarters and 31st March for last Quarter |
| 3 | NA | Computation and Payment of Equalisation Levy by Person Resident in India, carrying business or Profession or Non-Resident having Permanent Establishment in India | Monthly | 7th of the following Month |
| Goods and services tax act, 2017 | ||||
| 1 | GSTR-1 | Details of Outward Supplies of Goods or Services | Monthly | 11th day of every succeeding month |
| 2 | GSTR-1 | Details of Outward Supplies of Goods or Services (If opted for QRMP Scheme) | Quarterly | 13th day of the succeeding month from the end of the quarter |
| 3 | GSTR-3B (Monthly Return) | Monthly Summary Return by registered person having aggregate turnover exceeding INR 5 crore. (Due dates for registered persons with less than INR 5 crore turnover - 22 & 24th of succeeding month, varies for states) | Monthly | 20th of the succeeding month |
| 4 | GSTR-6 | Return for Input service distributor | Monthly | 13th of the succeeding month |
| 5 | GSTR-9 (Annual Return) | Annual Return and GST Audit (GSTR-9C) applicable If turnover is INR 5 Crores or more | Annual | 31st December following the end of financial year |
| 6 | GSTR-4 | Annual Return under Composition Scheme | Annual | 30th April following the end of financial year |
| 7 | GST CMP-08 | Quarterly Return under Composition Scheme | Quarterly | 18th day of succeeding month of the end of quarter |
| 8 | GSTR-7 (Return of TDS) | Return by Registered persons who are required to deduct tax | Monthly | 10th day of the succeeding month |
| 9 | GSTR-8 | Monthly Statement by E-Commerce Operator | Monthly | 10th day of the succeeding month |
| 10 | GST PMT-06 | Payment of Quarterly tax by registered person if opted for QRMP Scheme (Payment for each of the first 2 months of the quarter) | Quarterly | 25th day of the succeeding month |
| 11 | GSTR-5A | Monthly return by persons providing Online Information and Database Retrieval Services | Monthly | 20th day of the succeeding month |
| 12 | GSTR-9B (Annual Return) | Annual Statement to be furnished by E-Commerce Operators collecting Tax | Annual | 31st December following the end of relevant financial year |
| 13 | Annexure VI | Declaration for availing the option to pay GST under Forward Charge Mechanism by Goods Transport Agencies (GTA) | Annual | 31st March |
| 14 | GST RFD-11 | Submit Letter of Undertaking (LUT) for Export of Goods & Services without Payment of Integrated Tax | Annual | 31st March |
| 15 | Annexure VI | Declaration by Goods Transport Agency (GTA) intending to Revert under Reverse Charge Mechanism | Annual | 31st March |
| 16 | GST ITC-04 | Details of Input Goods or Capital Goods Sent to Job Worker and/ or Received Back | Bi-Annual | Within 25 days from end of the Half-Year |
| 17 | GSTR-11 | Statement of inward supplies by Persons having Unique Identification Number (UIN) | Monthly | 28th of the Next Month |
| 18 | NA | Deposit Tax Deducted at Source (TDS) | Monthly | Within 10 days after the end of the Month |
| 19 | NA | Deposit Tax Collected at Source (TCS) | Monthly | Within 10 days after the end of the Month |
| 20 | GST SRM-II | Monthly Statement of Inputs and Final Goods (By Person engaged in Manufacturing of Specified Goods such as Tobacco, Smoking Mixtures, Pan Masala, etc.) | Monthly | 10th day of the Succeeding Month |
HR & LABOUR
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Employee Provident Fund, 1952 (EPF) | ||||
| 1 | Monthly payments & returns (Un-Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 15th Day of the Succeeding Month |
| 2 | Monthly payments & returns (Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 25th Day of the Succeeding Month |
| 3 | Annual return Under EPF (Exempted) | Filing of Annual return of Exempted Establishment | Annual | On or before 30th September Each Year |
| 4 | Meeting of Board of Trustees | Meeting of Board of Trustees in Exempted Establishment | Quarterly | Once in a three Months |
| Employee State Insurance Act, 1948 (ESIC) | ||||
| 1 | ECR under ESI | Filing of Electronic-Challan cum Return for Contribution under EPF | Monthly | 15th Day of the Succeeding Month |
| 2 | Return of Contribution Under ESI | Filing of return of contribution within 42 days of termination of contribution period | Bi-Annual |
|
| OTHER LABOUR LAWS | ||||
| 1 | Apprentices Act | Filing of Annual Report | Quarterly |
|
| 2 | Employment Exchanges (Compulsory Notification of Vacancies) Act | Filing of Quarterly Return within 30 days from the end of the Quarter (ER-1) | Quarterly |
|
| 3 | Payment of Bonus Act | Filing of Returns | Annual | 1st February |
| 4 | Sexual Harassment of Women at Workplace | Filing of Annual Report | Annual | 31st January OR within reasonable time from the end of calendar |
| 5 | Labour Welfare Fund Act | Payment of Contribution & filing of statement | Bi-Annual |
|
| 6 | Labour Welfare Fund Act | Payment of Contribution & filing of statement | Annually |
|
| 7 | Labour Welfare Fund Act | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 8 | Shop and Commercial Establishment Act | Filing of Annual Returns | Annual |
|
| 9 | Shop and Commercial Establishment Act | Filing of Quarterly Returns | Quarterly |
|
| 10 | Contract Labour (Regulation & Abolition) Act | Filing of Annual Returns | Annual | 15th February |
| 11 | Contract Labour (Regulation & Abolition) Act | Filing of Half Yearly Return | Bi-Annual |
|
| 12 | Payment of Wages Act | Filing of Annual Return | Annual |
|
| 13 | Minimum Wages Act | Filing of Annual Return | Annual |
|
ENVIRONMENTAL HEALTH & SAFETY LAWS
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Battery Management Rules – Central | ||||
| 1 | Form 3 | Filing return of Waste Battery Collected, Recycled, or Refurbished by Producer to CPCB & respective SPCB | Annual | 30th June |
| 2 | Form 4 | Filing return for Quantity of Waste Battery Refurbished by Refurbishers & Recyclers | Annual | 30th June |
| 3 | Form 1(C) | Submission of Extended Producer Responsibility Plan by Producer | Annual | 30th June |
| Environment Impact Assessment – Central | ||||
| 1 | NA | Project Proponent submit half yearly compliance report to the concerned authority in hard and soft copy | Bi-Annual |
|
| Environment Protection Act – Central | ||||
| 1 | Form V | Submit an environmental audit report for the financial year ending 31st March to the SPCB | Yearly | 30th September every year |
| E-WASTE MANAGEMENT RULES, 2022 | ||||
| 1 | Portal | Filing of Annual return file by manufacturer, producer, refurbisher, and recycler | Annual | 30th April |
| 2 | Portal | Filing of Quarterly return file by manufacturer, producer, refurbisher, and recycler | Quarterly |
|
| PLASTIC WASTE MANAGEMENT RULES, 2016 | ||||
| 1 | Form IV | Filing of an annual return by a person engaged in recycling or processing plastic waste | Annual | 30th April |
| 2 | Monthly payments & returns (Exempted) | Filing of an annual report by Producer, Importers & Brand Owners | Annual | 30th June |
| 3 | Portal | Filing of an annual report by plastic waste processors | Annual | 30th April |
OTHER CENTRAL LAWS
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| PREVENTION OF MONEY LAUNDERING ACT, 2002 | ||||
| 1 | NA | Quarterly Reporting of Purchase or Sale of Certain Transactions | Quarterly | Within 15 days from end of the Quarter |
| 2 | NA | Submit Transaction Information to Directors | Monthly | 15th day of succeeding Month |
| 3 | NA | Monthly Reporting of Measures Taken by the Entity | Monthly | 10th day of succeeding Month |
| IBBI (INSOLVENCY PROFESSIONAL) REGULATIONS,2016 | ||||
| 1 | NA | Payment of Annual Professional Fee | Annual | On or Before 30th April Every Year |
| 2 | Form H | Compliance Certificate | Annual | 15th October |
| 3 | NA | Payment of Regulatory Fee pertaining to Insolvency Resolution Process Costs | Quarterly | Within 30 days from end of the Quarter |
| EMIGRATION ACT, 1983 | ||||
| 1 | Form IV | Monthly Return by Recruiting Agent | Monthly | 10th day of the Succeeding Month |
| OSP GUIDELINES | ||||
| 1 | Proforma | Annual Return by OSP to the Registering Authority, indicating the details of activities of Previous Year | Annual | 30th September |
| SARFAESI ACT, 2002 | ||||
| 1 | NA | Preparation of Balance sheet by Securitisation Company or Reconstruction Company | Annual | 31st March |
| 2 | Form SCRC1 and SCRC2 | Report Change or Takeover of Borrower’s Management by ARC | Quarterly | Within 15 days from end of the Quarter |
| MOTOR VEHICLE ACT | ||||
| 1 | NA | Quarterly furnishing of Information kept in a log book | Quarterly | End of the Quarter |
BEYOND COMPLIANCE CALENDAR
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Disclaimer
The information provided in this article is intended for general informational purposes only and should not be construed as legal advice. The content of this article is not intended to create and receipt of it does not constitute any relationship. Readers should not act upon this information without seeking professional legal counsel.
