The Lawgical Talk #15 : Live Panel Discussion on Global Modern Slavery Regulations on July 18, 2024 @ 4:00 PM IST | Register NOW!

INDIA

REGULATORY COMPLIANCE CALENDAR
(IT/ITES INDUSTRY)

Write With Lawrbit
Jyant Kohli
Jyant Kohli

Published on: Apr 14, 2023

Aparna Kashyap
Aparna Kashyap

Updated on: May 11, 2024

(16 Ratings)
2597

OBJECTIVE

After 6,000+ downloads of “Compliance Calendar - India” and request from subscribers for Industry specific inputs, we have come up with Industry specific Calendar. (IT/ITES being our 1st attempt)

This is an effort from our Lawrbit’s Regulatory 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 for IT Industry. It covers major laws across Corporate, Taxation, Environmental, Social Security and Industry Specific Laws and provide dates specified by various Regulatory Authority.

  • Our endeavour is to bring specific Calendars for each industry & update it regularly
  • You must check our website frequently to look for the updated versions of the calendar

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 Annual General Meeting Holding Annual General Meeting Annual 30th September
29 Debenture
Redemption Reserve
Account
Deposit Amount for all the debentures maturing during the year in Debenture Redemption Reserve Account Annual On or Before 30th April each Year
30 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
31 Form Physical Stock Count of Documents Evidencing Title and Other Documents by Depository Quarterly Before or at the end of every quarter during a financial year
32 Form Submission of Report on the Outcome of Stock Count by Depository Quarterly Within 21 days after the end of each quarter of a financial year
33 Form Submission of Auditor Report by Depository Annual Within 3 months after the end of the financial year

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 Submission of Compliance Certificate Annual 30th April
2 NA Filing of Compliant Quarterly Within 21 Days from the end of quarter
3 Annexure I, II, III, IV 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 Submission of 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) Submitting of Deviations or Variations Quarterly End of each Quarter
7 NA Submitting of Financial Results Quarterly Within 45 Days from the end of each Quarter
8 NA Submitting of Financial Results of Subsidiaries Quarterly End of each Quarter
9 NA Submitting of Audited or Limited Reviewed Financial Result Annual 31st March
10 NA Production of Certificate by Share Transfer Agent Annual 30th April
11 NA Conduct of Annual General Meeting Annual 31st August
12 NA Preparing and Submitting of Audited and Un-Audited Financial Results Quarterly Within 45 Days from the end of each Quarter
13 Statement of Deviation or variation (Annexure A) Submission of Statement Indicating Material Deviation Quarterly Within 45 Days from the end of each Quarter
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 B1, B2 Disclosing the Incremental Borrowings Annual Within 45 Days from the end of year
20 Annexure B1, B2 Submission of Annual Secretarial Compliance Report to Stock Exchanges Annual Within 60 Days from the end of year

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-6 & ITR-7 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 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

INDIRECT TAXES

S.NO PARTICULAR COMPLIANCE DESCRIPTION FREQUENCY FILING DATES
GOODS & SERVICE TAX ACT, 2017
1 GSTR-1 (Details of Outward supplies) For registered persons having turnover exceeding 1.5 Crore Monthly 11th day of every succeeding month
2 GSTR-1 (Details of Outward supplies) For registered persons who have opted for QRMP Scheme Quarterly 13th day of the succeeding month from the end of the quarter
3 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 the succeeding month
4 GSTR-6 Return for Input service distributor Monthly 13th of the succeeding month
5 GSTR-9 (Annual Return) 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 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 V Declaration for availing the option to pay GST under Forward Charge Mechanism by Goods Transport Agencies (GTA) Annual On or Before 15th March of the preceding financial year
CUSTOMS ACT
1 Monthly Return by Warehouse Licensee 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
2 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
3 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
4 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
5 IGCR-3 Monthly statement in respect of goods imported, consumed, re-exported, or sent out of premises by importers under Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 Monthly 10th day of the succeeding month

RESERVE BANK OF INDIA

S.NO PARTICULAR COMPLIANCE DESCRIPTION FREQUENCY FILING DATES
Master Direction- Import of Goods and Services
1 on XBRL System Submission of Statement showing the quantity and value of gold imported by the nominated banks/ agencies/ EOUs/SEZs in Gem & Jewellery Sector, mode of payment-wise by Head Offices/International Banking Divisions of AD Category - I banks Bi-Annual 10th of the following half year, to which it relates
2 on XBRL System Statement showing the quantity and value of gold imports by the nominated agencies (other than the nominated banks)/ EOUs/ SEZs in Gem & Jewellery sector during the month under report as well as the cumulative position as at the end of the said month beginning from the 1st month of the Financial Year by the Head Offices/International Banking Divisions of AD Category - I banks Monthly 10th of the following month, to which it relates
3 on XBRL System Submission of NIL position statement by the Head Offices/International Banking Divisions of AD Category - I banks Bi-Annual 10th of the following half year, to which it relates
4 on XBRL System Submission of NIL position statement by the Head Offices/International Banking Divisions of AD Category - I banks Monthly 10th of the following month, to which it relates
5 Statement on default in Merchanting Trade Transactions One-to-one matching for each Merchanting Trade Transaction and reporting defaults in any leg by the traders to the concerned Regional Office of the Reserve Bank Bi-Annual Within 15 days from the close of each half year, i.e. June and December
6 Portal Furnishing the details of Import-Export Codes Annual Between April-June each year
Master Direction- Export of Goods and Services
1 Portal Furnishing Statement on the details of doubtful cases and chronical defaulters to the concerned Regional Offices of RBI by AD Bank Quarterly Within 21 days from the end of each quarter
2 Portal Furnishing the details of Import-Export Code Annual Between April-June each year
3 Annex of the Master Direction- Export of Goods and Services Reporting the details of the international transactions using Credit Card/Debit Card/UPI (FETER Cards) Monthly Within 07 working days from the last date of the month for which data are being reported
4 SOFTEX Submission of Declaration for the exports of software and audio/video/television software to the Designated Official by Exporter at STPI/EPZ/FTZ/SEZ for valuation/certification Monthly Within 30 days from the date of invoice / the date of last invoice raised in a month
Master Directions - External Commercial Borrowings, Trade Credits, and Structured Obligations
1 ECB 2 Monthly Reporting of ECB Transactions to Department of Statistics and Information Management Monthly 7 working days from the close of the month to which it relates
Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 /FEM (Non-Debt Instruments) Rules, 2019 – Foreign Investment in India
1 Foreign Liabilities and Assets (FLA) Annual Return on Foreign Liabilities & Assets Annual 15th July
2 Revised Foreign Liabilities and Assets Revised Annual Return on Foreign Liabilities & Assets Annual 30th September
3 Certificate Obtaining Annual Report from Statutory Auditor by E-Commerce Entity Annual 30th September
4 SOFTEX Submission of Declaration for the exports of software and audio/video/television software to the Designated Official by Exporter at STPI/EPZ/FTZ/SEZ for valuation/certification Monthly Within 30 days from the date of invoice / the date of last invoice raised in a month
Prevention of Money Laundering Act, 2002
1 NA Monthly Reporting of Certain Transactions Monthly 15th Day of the Succeeding Month
2 NA Quarterly Reporting of certain transactions Quarterly 15th Day of the Month Succeeding the Quarter
3 NA Monthly Reporting of Measures Taken by the Entity Monthly 15th 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
1 Motor Vehicle Act Quarterly furnishing of Information kept in a log book Quarterly
  • 30th June
  • 30th September
  • 31st December
  • 31st March
2 OSP Guidelines Service provider shall submit an annual return to the Registering Authority Annual 30th September

BEYOND COMPLIANCE CALENDAR

Our Compliance calendars helps you track filing dates, but it’s not the most effective way to know and remember your obligations across spectrum of laws.

The current Regulatory environment is complex, fast changing & evolving; enterprises need to adopt technology tools to ensure better controls over Regulatory risks.

Our SaaS based Global Compliance Management Solution (GCMS) has helped MNCs, large & medium size businesses, startups to manage their enterprise level compliance effective.

Refer our Client Case Studies to understand how our software provided a reliable framework for the Board.

GCMS is an Industry leading RegTech solution

It integrates Regulatory Intelligence with Risk framework

  • 70+ Countries
  • 5,000+ Laws & Regulation
  • 1,00,000+ Compliance Obligations
  • 1 mn+ Pages of Regulatory text
  • Real Time Regulatory Updates
  • 250+ Global Enterprises
  • 10,000+ Users

Know More

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.

Tell us how helpful was this post?

Subscribe Newsletter Request a demo Contact Us