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COMPLIANCE CALENDAR - INDIA

Secretarial, Taxation, HR, SEBI, FEMA

Write With Lawrbit
Aakanksha Singhal
Aakanksha Singhal

Published on: Dec 31, 2020

Sonali Sharma
Sonali Sharma

Updated on: Apr 6, 2024

(67 Ratings)
11989

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
  • 30th April
  • 31st October
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-3 Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund Event Based 30 days from the end of financial year
28 IEPF-4 Statement of Shares transferred to the Investor Education and Protection Fund Event Based 30 days from the Corporate Action
29 NA Holding Annual General Meeting Annual 30th September
30 NA Deposit Amount for all the debentures maturing during the year in Debenture Redemption Reserve Account Annual On or Before 30th April each Year
31 NA Facilitate Dematerialization of Securities by Private Companies One-Time By 30th September, 2024
32 CSR-2 Report on Corporate Social Responsibility Annual On or Before 31st March, 2024 (For FY 2022-23)
33 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
34 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
35 FC-3 Filing of Financial Statements and list of place of business established by Foreign Companies Annual 06 months of close of Financial Year
36 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
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 Compliance Certificate in relation to Share Transfer Facility Annual 30th April
2 NA Statement of Grievance Redressal Mechanism in respect of details of Investors Complaints Quarterly Within 21 Days from the end of quarter
3 Annexure 3 Submission of Quarterly Compliance Report on Corporate Governance Quarterly Within 21 Days from the end of Quarter
4 NA Submission of Statement of Holding of Securities and Shareholding Pattern on a Quarterly Basis Quarterly Within 21 Days from the end of Month
5 NA Submit Statement of Securities Listed on SME Exchange Bi-Annual Within 21 days from the end of Half-Year
6 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
7 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
8 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
9 NA Submitting of Audited or Limited Reviewed Financial Result Annual 30th May
10 NA Annual Audited Standalone Financial Results Annual 30th May
11 NA Annual Impact Report by Social Enterprises Annual 29th June
12 NA Conduct of Annual General Meeting Annual 31st August
13 NA Preparing and Submitting of Audited and Un-Audited Financial Results Quarterly Within 45 Days from the end of each Quarter
14 NA Annual Disclosures by Listed NPO Annual 30th May
15 NA Filing Indian Depository Holding Pattern and Shareholding Details Quarterly Within 15 Days from the end of each Quarter
16 NA Submitting of Statements, Reports and Information of Scheme Monthly 7th of every month
17 NA Valuation of Security Receipt Quarterly End of each Quarter
18 NA Calculation of Net Asset Value Quarterly Within 15 Days from the end of each Quarter
19 Annexure A Disclosing the Fact that they are Identified Large Coorporates Annual 30th April
20 NA Disclosing the Incremental Borrowings Annual Within 45 Days from the end of year
21 Annexure A (ASCR) Submission of Annual Secretarial Compliance Report to Stock Exchanges Annual Within 60 Days from the end of year
22 NA Submit Detailed holding pattern for an Indian Depository Receipt Quarterly Within 15 days from the end of Quarter
23 NA Statement of Utilization of Funds by Listed NPO Quarterly Within 45 days from the end of Quarter
24 Annex IV-A Proceeds on Non-Convertible Securities Quarterly Within 45 days from the end of the Quarter
25 NA Display of Updated Information of Claimed and Unclaimed amount on Website Monthly 7th of the Succeeding Month
26 NA Production of Certificate by Share Transfer Certificate by Listed Entity Annual 30th April
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 from 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
9 NA Dematerializing Issued Units by AIF having Corpus more than Rs. 500 crore One Time 30th April, 2024
10 NA Credit of Units in Escrow/ Demat Account by AIF (Corpus < Rs. 500 crore) One Time 10th May, 2024
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 Within 15 days from the end of Half Year (March/ September)
21 NA Disclosure of Shareholding Pattern for Listed Company Bi-Annual Within 15 days from the end of Half Year (March/ September)
22 NA Disclosure of Ratings of Structured Finance Products Bi-Annual Within 15 days from the end of Half Year (March/ September)
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 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 Annex-XII-B2 Intimate Updated Status of Payments of Debt Securities Annual 2nd April
4 NA Statement of Terms and Structure of the Issue Bi-Annual Within 15 days from the end of Half-Year
5 NA Raise 25% of Incremental Borrowings by Issuance of Debt Securities One Time By 31st March, 2024
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 Disclosure of Aggregate Shareholding by Acquirer to the Stock Exchange and Target Company Annual 7th April
2 NA Disclosure of Aggregate Shareholding by the Target Company Annual 7th April
3 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 NA Report Data on Issuance of Bank Guarantees for Trade Credits by AD Category I Bank Quarterly End of the Quarter
2 Form TC Report Details of Trade Credits by AD Category I Bank Monthly 10th of the following Month
3 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 Report on Fulfillment of Export Obligation under EPCG Scheme Annual 30th June
3 NA Annual Reporting by EOU/ EHTP/ STP/ BTP Units Annual 29th June
4 Annexure 2 Annual Report on Supply of SCOMET Items from DTA to SEZ/EOU or Outside Country Annual 15th May
5 NA Submit Statement of Exports made from India to Stockist by Stock & Sale Authorization Holder Annual 31st January
6 NA Quarterly Reporting by EOU/ EHTP/ STP/ BTP Units under Implementation or Commencing Production Quarterly Within 30 days from end of the Quarter
7 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
  • 15th June
  • 15th September
  • 15th December
  • 15th March
2 ITR-5, ITR-6 & ITR-7 Annual Return of Income Annual
  • 31st October
  • 30th November, if transfer Pricing is applicable
3 NA TDS Deposit (Payment & Returns) Monthly
  • 7th of every subsequent month
  • 30th April (For March)
4 24Q, 26Q, 27Q Filing of TDS Return (Salary and Non Salary) Quarterly
  • 31st July (Q1)
  • 31st October (Q2)
  • 31st January (Q3)
  • 31st May (Q4)
5 16A Tax Certificate (Non- Salary) Quarterly
  • 15th August
  • 15th November
  • 15th February
  • 15th June
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
  • 30th September
  • 30th October, if transfer Pricing is applicable
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 May
14 Form 10CCB Audit Report for Claiming Deduction by Undertakings or Enterprises engaged in Infrastructure Development Annual
  • 30th September
  • 31st October, if transfer Pricing is applicable
15 Form 56F Report of Accountant by Newly established Undertakings in Free Trade Zone Annual
  • 30th September
  • 31st October, if transfer Pricing is applicable
16 Form 3CLA Audit Report by Companies making Expenditure for In-House Scientific Research and Development Facility Annual
  • 30th October
  • 31st November, if transfer Pricing is applicable
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
  • 31st October
  • 30th November, if transfer Pricing is applicable
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
  • 30th September
  • 31st October, if transfer Pricing is applicable
29 Form 61 Statement of Receipt of Declaration by Persons not having PAN Bi-Annual
  • 30th April
  • 31st October
30 Form 61A Statement of Financial Transactions by Reporting Persons/ Entities having Capital Gains from Transfer of Listed Securities or Mutual Funds Bi-Annual
  • 30th April
  • 31st October
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
  • 31st July
  • 31st October
  • 31st January
  • 30th June
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 25th April
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
  • 12th May
  • 11th November
OTHER LABOUR LAWS
1 Apprentices Act Filing of Annual Report Quarterly
  • 31st March
  • 30th June
  • 30th September
  • 31st December
2 Employment Exchanges (Compulsory Notification of Vacancies) Act Filing of Quarterly Return within 30 days from the end of the Quarter (ER-1) Quarterly
  • 30th April
  • 30th July
  • 30th October
  • 30th January
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
  • 15th July & 15th January
    • Orissa, Maharashtra, MP, Kerala, Gujarat, Delhi, Chhattisgarh
  • 31st July & 31st January - Goa
6 Labour Welfare Fund Act Payment of Contribution & filing of statement Annually
  • 15th January - Karnataka
  • 31st January - Andhra Pradesh, Tamil Nadu, Telangana
7 Labour Welfare Fund Act Payment of Fines and Unpaid Accumulations and Filing of Statement Quarterly
  • 30th April, 30th July, 30th October and 30th January
    • Andhra Pradesh, Chhattisgarh, Delhi, Gujarat, Karnataka, MP, Odisha, Tamil Nadu, Telangana, West Bengal
  • 1st May, 1st August, 1st November and 1st February - Punjab
8 Shop and Commercial Establishment Act Filing of Annual Returns Annual
  • 31st January - MP, Gujarat, Karnataka
  • 15th February - Kerala
  • 28th February - Maharashtra
  • 31st March - Jharkhand and Odisha
  • 30th April - MP, Rajasthan, Telangana and Uttarakhand
  • 30th June -(Andhra Pradesh, Jharkhand
9 Shop and Commercial Establishment Act Filing of Quarterly Returns Quarterly
  • 10th April, 10th July, 10th October, 10th January
    • Andhra Pradesh, Goa and Kerala
  • 31st March, 30th June, 30th September, 31st December - Jharkhand
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
  • 30th July & 30th January
    • Assam, Bihar, Chhattisgarh, Delhi, Goa, Gujarat, Himachal Pradesh, Jharkhand, Kerala, MP, Punjab, Rajasthan, Tamil Nadu, Telangana, Uttarakhand, West Bengal and Puducherry
  • 20th July & 20th January - Uttar Pradesh
12 Payment of Wages Act Filing of Annual Return Annual
  • 31st January
    • Andhra Pradesh, Tamil Nadu, Telangana, West Bengal)
  • 1st February
    • Karnataka, Himachal Pradesh
  • 15th February
    • Assam, Bihar, Chhattisgarh, Goa, Gujarat, Haryana, Jharkhand, Kerala, MP, Mizoram, Punjab, Rajasthan, Sikkim, Uttar Pradesh, Uttarakhand, Meghalaya and Tripura
13 Minimum Wages Act Filing of Annual Return Annual
  • 31st January
    • Andhra Pradesh, Chhattisgarh, Karnataka, MP, Tamil Nadu and Telangana
  • 1st February
    • Assam, Delhi, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu & Kashmir, Kerala, Meghalaya, Mizoram, Odisha, Punjab, Sikkim, Tripura and West Bengal
  • 15th February - Rajasthan
  • 1st March - Gujarat
  • 31st March
    • Bihar, Jharkhand, Puducherry, Uttar Pradesh & Uttarakhand

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 Quarterly
  • 30th June
  • 31st July
  • 31st October
  • 31st January
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
  • 1st June
  • 1st December
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 31st January
2 Portal Filing of Quarterly return file by manufacturer, producer, refurbisher, and recycler Quarterly
  • 30th June
  • 31st July
  • 31st October
  • 31st January
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

Disclaimer: As filing dates are often changed by the authorities, one should check recent notifications before relying on the dates. To know the latest filing dates, you should regularly check recent Regulatory Updates on our website and also Subscribe to our Free Weekly Regulatory update newsletter.

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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.

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