COMPLIANCE CALENDAR - INDIA

Secretarial, Taxation, HR, SEBI, FEMA

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
  • 30th April
  • 30th 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 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
  • 30th April
  • 31st October
2 Statement of GrievanceRedressal Mechanism Details of Investors Complaints Quarterly
  • 21st April
  • 21st July
  • 21st October
  • 21st January
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
  • 15th April
  • 15th July
  • 15th October
  • 15th January
5 Share Holding Pattern Statement showing holding of securities and shareholding pattern Quarterly
  • 21st April
  • 21st July
  • 21st October
  • 21st January
6 Submission of Deviations or Variations Indicating Deviations in public issue, rights issue, preferential issue Quarterly
  • 14th August
  • 14th November
  • 14th February
  • 30th May
7 Financial Results Standalone financial results on the basis of accrual accounting policy Quarterly
  • 14th August
  • 14th November
  • 14th February
  • 30th May
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
  • 31st October
  • 30th April
10 Indian Depository Receipt Holding Pattern Detailed holding pattern for an Indian Depository Receipt Quarterly
  • 15th April
  • 15th July
  • 15th October
  • 15th January
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
  • 30th July
  • 30th October
  • 30th January
  • 30th April

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
  • 15th April
  • 15th July
  • 15th October
  • 15th January
2 NBS - 2 Return Details of Capital Funds, Risk Assets, Assets Classification etc. by Deposit Taking NBFC Quarterly
  • 15th April
  • 15th July
  • 15th October
  • 15th January
3 NBS - 3 Return Statutory Liquid Assets by Deposit Taking NBFC Quarterly
  • 15th April
  • 15th July
  • 15th October
  • 15th January
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
  • 15th April
  • 15th July
  • 15th October
  • 15th January
6 NBS-7 Return Details of Capital Funds, Risk Assets, Assets Classification etc. by Non-Deposit Taking Systemically Important NBFC Quarterly
  • 15th April
  • 15th July
  • 15th October
  • 15th January
7 Branch Information Return Branch information return for Non-Deposit Taking Systemically Important NBFC & Deposit Taking Systemically Important NBFC Quarterly
  • 15th April
  • 15th July
  • 15th October
  • 15th January
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
  • 15th June
  • 15th September
  • 15th December
  • 15th March
2 Return of Income (Form ITR-7 & Form ITR-6) Annual
  • 31st October
  • 30th November, if transfer Pricing is applicable
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
  • 31st July
  • 31st October
  • 31st January
  • 31st May (Q4)
5 Form 16A Tax Certificate (Non- Salary) Quarterly
  • 15th August
  • 15th November
  • 15th February
  • 15th June
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
  • 30th September
  • 30th November, if transfer Pricing is applicable
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
  • 12th May
  • 11th November
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
  • 30th April
  • 30th July
  • 30th October
  • 30th January
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
  • 30th July
  • 30th January
13 Inter-State Migrant Workman Filing of Returns Half-yearly / Annual Annual - 15th February every year
Half-yearly
  • 30th July
  • 30th January
14 Payment of Bonus Act Filing of Returns Annual Ist February every year
15 Payment of Wages Act Filing of Return
  • 15th February for most of the states
  • 31st January (West Bengal, Telangana, Tamil Nadu, Andhra Pradesh)
  • 1st February (Karnataka & HP)
Annual As per respective State Act & Rules
16 Minimum wages Filing of Annual Report
  • 31st December (Bihar, Jharkhand, Karnataka, Tamil Nadu, Puducherry, UP & Uttarakhand)
  • 31st January: Andhra, Telangana, Chattisgarh
  • 1st February - Rest of the states
Annual As per respective State Act & Rules
17 National and Festival Holidays Act List of Holidays Annual
  • 31st December for display of holidays
  • 31st January for annual return

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.

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