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 |
|---|---|---|---|---|
| 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 | Half-Yearly |
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| 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 | Form 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-14 | Filing of Resolutions and agreement to the Registrar of Companies (ROC) | Event Based | Within 30 days of passing of Resolution |
| 12 | 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 |
| 13 | 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 |
| 14 | CRA-4 | Form for filing Cost Audit Report to the Central Government | N.A. | Within 30 days from Cost Audit Report |
| 15 | PAS-6 | Form for Reconciliation of Share Capital Audit Report on Half-yearly basis | Half-Yearly | 60 days from the date of the conclusion of each Half-yearly |
| 16 | LLP-11 | Annual Return of LLP | Annual | 30th May |
| 17 | LLP-8 | Statement of Accounts and Solvency | Annual | 30th October |
Securities & Exchange Board of India
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| SEBI (LODR) Regulation, 2015 | ||||
| 1 | Compliance Certificate in relation to share transfer facility | Ensuring share transfer facility are maintained | Half-yearly |
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| 2 | Statement of GrievanceRedressal Mechanism | Details of Investors Complaints | Quarterly |
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| 3 | Secretarial Compliance Report | Broad check on compliances of SEBI Regulations and Circular | Annual | 30th May every year |
| 4 | Corporate Governance Report | Compliance report on corporate governance | Quarterly |
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| 5 | Share Holding Pattern | Statement showing holding of securities and shareholding pattern | Quarterly |
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| 6 | Submission of Deviations or Variations | Indicating Deviations in public issue, rights issue, preferential issue | Quarterly |
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| 7 | Financial Results | Standalone financial results on the basis of accrual accounting policy | Quarterly |
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| 8 | Financial Results | Standalone financial results on the basis of accrual accounting policy | Annual | 30th May every year |
| 9 | Certificate related to timely issue of Share Certificate | Certificate from Practicing Company Secretary | Half-yearly |
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| 10 | Indian Depository Receipt Holding Pattern | Detailed holding pattern for an Indian Depository Receipt | Quarterly |
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| SEBI (Substantial Acquisition of Shares and Takeovers) Regulation, 2018 | ||||
| 11 | Disclosure of Aggregate Shareholding | Details of aggregate shareholding and voting rights as of the thirty-first day of March, 31 | Annual | 7th April every year |
| SEBI (Depositories & Participants) Regulation, 2018 | ||||
| 12 | Audit Report under sebi(D&P)Regulation | Details of change in Share Capital | Quarterly |
|
Reserve Bank Of India
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| RBI Act (Related to NBFCs) | ||||
| 1 | NBS - 1 Return | Details of Assets & Liabilities by Deposit Taking NBFC | Quarterly |
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| 2 | NBS - 2 Return | Details of Capital Funds, Risk Assets, Assets Classification etc. by Deposit Taking NBFC | Quarterly |
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| 3 | NBS - 3 Return | Statutory Liquid Assets by Deposit Taking NBFC | Quarterly |
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| 4 | NBS - 4 Return | Details of Public Deposits & Other Liabilities by an NBFC whose Certificate of Registration is Rejected by the Bank | Annual | 30th April every year |
| 5 | NDSI - 500cr Return | Details of Assets and Liabilities by Non-deposit Taking - Systemically Important NBFC | Quarterly |
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| 6 | NBS-7 Return | Details of Capital Funds, Risk Assets, Assets Classification etc. by Non-Deposit Taking Systemically Important NBFC | Quarterly |
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| 7 | Branch Information Return | Branch information return for Non-Deposit Taking Systemically Important NBFC & Deposit Taking Systemically Important NBFC | Quarterly |
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| 8 | NBS-8 Return | Details of Assets and Liabilities by NBFC with Asset Size between Rs 100 crore & Rs 500 crore | Annual | 30th May every year |
| 9 | NBS-9 Return | Details of Assets and Liabilities by NBFC with Asset Size below Rs 100 crore | Annual | 30th May every year |
| Foreign Exchange Management Act (FEMA) | ||||
| 10 | FLA Return | Annual Return on Foreign Liabilities & Assets | Annual | 15th of July every year |
| 11 | ECB 2 Return under FEMA | Report on actual External Commercial Borrowings transactions | Monthly | 7th of every subsequent month |
Direct & Indirect Tax
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Direct Taxes - Income Tax Act | ||||
| 1 | Corporate Income Tax | Advance tax payment | Quarterly |
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| 2 | Return of Income (Form ITR-7 & Form ITR-6) | Annual |
|
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| 3 | Monthly TDS Deposit | TDS Deposit (Payment & Returns) | Monthly | 7th of every subsequent month |
| 4 | Filing of TDS Return (Salary and Non Salary) | Form 24Q, Form 26Q, Form 27Q | Quarterly |
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| 5 | Form 16A | Tax Certificate (Non- Salary) | Quarterly |
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| 6 | Form 16 | Tax (Certificate Salary) | Annual | 15th June of the following Financial |
| 7 | Form 15CA/15CB | Certification for withdrawing taxes on foreign remittance | Per foreign Remittance | At the time of foreign remittance |
| 8 | Form 3CD accompanied by tax auditor Certificate in Form 3CB | Tax Audit (applicable in case of turnover INR 1 crore) | Annual |
|
| 9 | Form No. 3CEB | Transfer pricing (applicable in case of foreign related party transactions) | Annual | 30th November |
| 10 | Form 61A | Specified Financial transaction | Annual | 31st May |
| Indirect Taxes - Goods & Service Tax (GST) | ||||
| 1 | Form GSTR-1 (Details of Outward supplies) | For registered persons having turnover exceeding 1.5 Crore | Monthly | 11th day of every succeeding month |
| 2 | For registered perosns having turnover less than 1.5 crore | Quarterly | Last day of succeeding month from the end of quarter | |
| 3 | Form GSTR-3B (Monthly Return) | For 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 every succeeding month |
| 4 | Form GSTR-6 | Return for Input service distributor (Form GSTR-6) | Monthly | 13th of the succeeding month |
| 5 | Annual Return - Form (GSTR-9) | GST Audit (GSTR-9C) applicable If turnover is INR 2 Crore or more | Annual | 31-December following end of financial year |
| 6 | Form GSTR-4 | Annual Return under Composition Scheme | Annual | 30-April following the end of financial year |
| 7 | Form CMP-08 | Quarterly Return under Composition Scheme | Quarterly | 18th day of succeeding month of the end of quarter |
| 8 | Form GSTR-7 (Return of TDS) | Return by Registered persons who are required to deduct tax | Monthly | 10th day of every succeeding month |
| 9 | Form GSTR-8 | Monthly Statement by E-Commerce Operator | Monthly | 10th day of every succeeding month |
HR & Labour
| S.No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Employee Provident Fund (EPF) | ||||
| 1 | Monthly payments & returns (Un-Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 15th of every subsequent month |
| 2 | Monthly payments & returns (Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 25th of every subsequent month |
| 3 | Annual return Under EPF (Exempted) | Filing of Annual return of Exempted Establishment | Annual | 25th April every 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) | ||||
| 5 | ECR under ESI | Filing of Electronic-Challan cum Return for Contribution under EPF | Monthly | 15th of every subsequent month |
| 6 | Return of Contribution Under ESI | Filing of return of contribution within 42 days of termination of contribution period | Half-yearly |
|
| Other Labour Laws | ||||
| 7 | Employment Exchanges (Compulsory Notification of Vacancies) Act | Filing of Quarterly Return within 30 days from the end of the Quarter (ER-1) | Quarterly |
|
| 8 | Professional Tax | Payment of Tax and Filing of Return | Monthly / Annual | As per respective State Act & Rules |
| 9 | Labour welfare fund | Payment of Contribution & filing of statement | Monthly / Annual | As defined in respective State Rules |
| 10 | Sexual Harassment of Women at Workplace | Filing of Annual Report | Annual | 31st January or within reasonable time from the end of calendar |
| 11 | Shop and Establishment Act | Filing of Annual Report | Annual | As defined in respective State Rules |
| 12 | Contract Labour Regulation & Abolition Act (CLRA) | Filing of Returns | Half-yearly / Annual | Annual - 15th February every year Half-yearly
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| 13 | Inter-State Migrant Workman | Filing of Returns | Half-yearly / Annual | Annual - 15th February every year Half-yearly
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| 14 | Payment of Bonus Act | Filing of Returns | Annual | Ist February every year |
| 15 | Payment of Wages Act | Filing of Return
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Annual | As per respective State Act & Rules |
| 16 | Minimum wages | Filing of Annual Report
|
Annual | As per respective State Act & Rules |
| 17 | National and Festival Holidays Act | List of Holidays | Annual |
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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.
Beyond Compliance Calendar
While calendars can help track filing dates, they don’t provide a comprehensive view of compliance obligations under all applicable laws. Considering growing ever complexities in Regulatory environment & need for a better control, businesses must implement an effective process using Technology solutions.
We have helped MNCs, large & medium size businesses, startups to manage their compliance obligations effective by implementing GCMS.
