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.
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 Pharma 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
DISCLAIMER
- Regulatory filing dates are changed frequently by the concerned authorities
- The Reader / User should must do their own due diligence before relying on this data
CORPORATE SECRETARIAL
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| COMPANIES ACT | ||||
| 1 | DIR-3 KYC WEB | KYC form for all directors | Triennial | 30th June |
| 2 | DPT-3 | Return of Deposit to be filed with the Registrar | Annual | 30th June |
| 3 | MSME-1 | Half-yearly return for informing outstanding payment to micro and small scale vendors | Bi-Annual |
|
| 4 | BEN – 2 | Return to the Registrar in respect of declaration regarding Significant Beneficial Ownership | NA | 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) | NA | 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 | NA | 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 | NA | Transfer Unspent Amount of Corporate Social Responsibility to Specified Fund | Yearly | 30th September |
| 18 | CHG-4 | Particulars for satisfaction of charge thereof | Event Based | 30 days of the date of payment or satisfaction of charge |
| Limited Liability Partnership Act | ||||
| 1 | Form 8 | Filing Statement of Account and Solvency with Registrar by Limited Liability Partnership | Yearly | 30th October |
| 2 | NA | Appointment of Auditor by Limited Liability Partnership | Yearly | 1st March |
| 3 | Form 11 | Submission of Annual Return by Limited Liability Partnership | Yearly | 30th May |
| 4 | Form 28 | Intimations about Change in Instruments or Details of Registered office and Designated Partners of Foreign Limited Liability Partnership | Yearly | 30th May |
| Foreign Trade Policy | ||||
| 1 | ANF-1 | Updating the Profile of Importer/Exporter by Importer Exporter Code Holder | Yearly | 30th June |
| 2 | ANF- 2M | Application for Availing Quotas by Eligible Entities | Yearly | 1st March |
| 3 | Portal | Submitting of Report on Fulfilment of Export Obligation under Export Promotion Capital Goods (EPCG) Scheme | Yearly | 30th June |
| 4 | Appendix 6E | Quarterly Reporting by EOU/EHTP/STP/BTP Units Under Implementation or Working | Quarterly |
|
| 5 | Appendix 6E | Annual Reporting by Working Units Under EOU/EHTP/STP/BTP | Yearly | 29th September |
| 6 | Annexure 1 (Appendix 3 – SCOMET List) | Submission of Annual Report on Supply of SCOMET Items from DTA to SEZ/EOU or Outside country | Yearly | 15th May |
| 7 | ANF-10D | Reporting for Re-Export of Items/Software/Technology under Grant of Global Authorisation for Intra-Company Transfer (GAICT) | Quarterly |
|
| 8 | Portal | Submitting A Statement of Exports from India to The Stockist | Yearly | 31st January |
| 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 |
LISTING REGULATION
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| 1 | NA | Statement of Grievance Redressal Mechanism in respect of details of Investors Complaints | Quarterly | Within 21 Days from the end of quarter |
| 2 | Annexure 3 | Submission of Quarterly Compliance Report on Corporate Governance | Quarterly | Within 21 Days from the end of Quarter |
| 3 | NA | Submission of Statement of Holding of Securities and Shareholding Pattern on a Quarterly Basis | Quarterly | Within 21 Days from the end of Quarter |
| 4 | NA | Submit Statement of Securities Listed on SME Exchange | Bi-Annual | Within 21 days from the end of Half-Year |
| 5 | Statement of Deviation or Variation (Annexure A) | Submit Statement indicating Deviations in Public Issue, Rights Issue, Preferential Issue | Quarterly | Within 45 days from end of 1st three Quarters and 60 days from end of last Quarter |
| 6 | NA | Quarterly Year-to-Date Standalone Financial Results | Quarterly | Within 45 days from end of 1st three Quarters and 60 days from end of last Quarter |
| 7 | NA | Quarterly Year-to-Date Standalone Financial Results of Subsidiaries | Quarterly | Within 45 days from end of 1st three Quarters and 60 days from end of last Quarter |
| 8 | NA | Submitting of Audited or Limited Reviewed Financial Result | Annual | 30th May |
| 9 | NA | Annual Audited Standalone Financial Results | Annual | 30th May |
| 10 | NA | Annual Impact Report by Social Enterprises | Annual | By October 31st of each year or before the due date for filing income tax return, whichever is later |
| 11 | NA | Conduct of Annual General Meeting | Annual | 31st August (For Top 100 Listed Entitles) |
| 12 | NA | Preparing and Submitting of Audited and Un-Audited Financial Results (Listed Entity Having their Debt Securities Listed) | Quarterly | Within 45 Days from the end of each Quarter |
| 13 | NA | Annual Disclosures by Listed NPO | Annual | By October 31st of each year or before the due date for filing income tax return, whichever is later |
| 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 Corporates | Annual | 30th April |
| 19 | Annexure A (ASCR) | Submission of Annual Secretarial Compliance Report to Stock Exchanges | Annual | Within 60 Days from the end of year |
| 20 | NA | Submit Detailed holding pattern for an Indian Depository Receipt | Quarterly | Within 15 days from the end of Quarter |
| 21 | NA | Statement of Utilization of Funds by Listed NPO | Quarterly | Within 45 days from the end of Quarter |
| 22 | Annex IV-A | Proceeds on Non-Convertible Securities | Quarterly | Within 45 days from the end of the Quarter |
| 23 | NA | Display of Updated Information of Claimed and Unclaimed amount on Website | Monthly | 7th of the Succeeding Month |
DIRECT & INDIRECT TAX
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Direct Taxes - Income Tax Act | ||||
| 1 | Advance Tax | Advance tax payment | Quarterly |
|
| 2 | ITR-5, ITR-6 & ITR-7 | Annual Return of Income | Annual |
|
| 3 | NA | TDS Deposit (Payment & Returns) | Monthly |
|
| 4 | Form 138, 139, 144 | Filing of TDS Return (Salary and Non Salary) | Quarterly |
|
| 5 | Form 131 | Tax Certificate (Non- Salary) | Quarterly |
|
| 6 | Form 130 | Tax Certificate (Salary) | Annual | 15th June of the following Financial Year |
| 7 | Form 145/146 | Certification for withdrawing taxes on foreign remittance | Per foreign Remittance | At the time of foreign remittance |
| 8 | Form 26 (accompanied by tax auditor Certificate) | Tax Audit (applicable in case of turnover INR 1 crore) | Annual |
|
| 9 | Form 48 | Transfer pricing (applicable in case of foreign related party transactions) | Annual | 30th November |
| 10 | Form 165 | Specified Financial transaction | Annual | 31st May |
| 11 | Form 24 | 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 163 | 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 162 | Annual Statement by a non-resident having Liaison Office in India | Annual | 30th November |
| 14 | Form 10CCB | Audit Report for Claiming Deduction by Undertakings or Enterprises engaged in Infrastructure Development | Annual |
|
| 15 | Form 13 | Audit Report by Companies making Expenditure for In-House Scientific Research and Development Facility | Annual |
|
| 16 | Form 79 | Statement of Income Paid or Credited by Investment Fund | Annual | 15th June of the following Tax Year |
| 17 | Form 166 | Statement of Reportable Accounts by Reporting Financial Institutions | Annual | 31st May of the following Tax Year |
| 18 | Form 78 | Statement of Income Distributed by Investment Fund to Unit Holder | Annual | 30th June of the following Tax Year |
| 19 | Form 173 | Annual Statement by Investment Fund | Annual | 29th June |
| 20 | Form 44 | Statement for obtaining Credit of any Foreign Tax Paid in a country or territory outside India | Annual | On or Before 31st March |
| 21 | Form 112 | Audit Report by Specified Fund or Trust or Institution or University or Educational Institution or Hospital or Medical Institution | Annual | 30th September |
| 22 | Form 112 | Audit Report by Charitable or Religious Trusts etc. | Annual | 30th September |
| 23 | Form 34 | Report for Claiming Deduction of Additional Employee Cost incurred in the Course of Business | Annual |
|
| 24 | NA | Statement of Tax Deduction from Contributions Paid by Trustees of Approved Superannuation Fund | Annual | 31st May |
| 25 | Form 113 | Statement of Donors and Donations by Reporting Peron (such as Research Association, University, College or Other Institution or Company or Fund) | Annual | 31st May |
| 26 | Form 114 | Certificate of Donations to Donors by Reporting Peron (such as Research Association, University, College or Other Institution or Company or Fund) | Annual | 31st May |
| 27 | Form 5 | Statement of Specified Preliminary Expenses incurred before Commencement of Business or in connection with Expansion | Annual |
|
| 28 | Form 98 | Statement of Receipt of Declaration by Persons not having PAN | Bi-Annual |
|
| 29 | Form 165 | Statement of Financial Transactions by Reporting Persons/ Entities having Capital Gains from Transfer of Listed Securities or Mutual Funds | Bi-Annual |
|
| 30 | Form 143 | 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 |
| 31 | Form 133 | Issuance of TCS Certificate | Quarterly | Within 15 days from the date of furnishing TCS return |
| 32 | Form 26QAA | Quarterly Return by Banking/ Co-operative/ Public Company for Payment of Interest | Quarterly |
|
| 33 | Form 175 | Intimation for Each Investment Made (By Pension Fund) | Quarterly | Within 1 month from end of the Quarter |
| 34 | Form 147 | Quarterly Statement in respect of Payments or Remittances made to Non-Resident (By Authorized Dealer) | Quarterly | Within 15 days from end of the Quarter |
| 35 | Form 148 | 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 |
| 36 | Form 141 | 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 |
| 37 | Form 132 | Issuance of TDS Certificate in respect of Transfer of Virtual Digital Asset | Monthly | 15 days from the due-date for furnishing Form 26QE |
| 38 | NA | Monthly Deposit of TCS | Monthly | Within 1 week from last day of the Month |
| 39 | Form 141 | Payment of TDS in respect of Deduction from Transfer of Immovable Property | Monthly | 30 days from the end of the Month |
| GOODS & SERVICE TAX ACT | ||||
| 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 | Form 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 | Yearly | 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 |
|---|---|---|---|---|
| Factories Act | ||||
| 1 | NA | Annual Return of Holidays (Himachal Pradesh, Madhya Pradesh, Maharashtra, Gujarat, Karnataka, Assam, Bihar, Goa) | Yearly | 31st December |
| 2 | NA | Annual Return for Leave with Wages (Himachal Pradesh, Karnataka, Assam) | Yearly | 1st February |
| 3 | NA | Annual Return for Compensatory Holidays (Himachal Pradesh, Karnataka, Assam) | Yearly | 1st February |
| 4 | NA | Submission of Annual Returns (Haryana, Rajasthan, Telangana, Punjab, West Bengal, Goa) | Yearly | 31st January |
| 5 | NA | Submission of Annual Returns (Himachal Pradesh, Uttar Pradesh, Assam, Bihar, Uttarakhand) | Yearly | 15th January |
| 6 | NA | Submission of Annual Returns (Madhya Pradesh, Maharashtra, Gujarat, Karnataka, Tamil Nadu) | Yearly | 1st February |
| 7 | NA | Submission of Annual Returns (Andhra Pradesh) | Yearly | 30th April |
| 8 | NA | Issue Leave Book to workers (Tamil Nadu, Bihar) | Yearly | 31st January |
| 9 | Form 22 | Submission of Half Yearly Returns (Himachal Pradesh, Gujarat, Assam, Uttarakhand, West Bengal) | Half Yearly |
|
| 10 | Form 22 | Submission of Half Yearly Returns (Uttar Pradesh, Punjab) | Half Yearly | 15th July |
| 11 | NA | Submission of Quarterly Returns | Quarterly |
|
| 12 | NA | Report to Inspector of Accidents and Dangerous Occurrence (Karnataka, Assam) | Yearly | 1st February |
| 13 | NA | Report to Inspector of Accidents and Dangerous Occurrences (Maharashtra, Gujarat) | Yearly | 15th February |
| 14 | NA | Annual Return of Canteens where more than 250 workers are employed (Karnataka, Assam) | Yearly | 1st February |
| 15 | NA | Annual Returns of Creches where more than 50 women workers are employed (Karnataka, Assam) | Yearly | 1st February |
| 16 | NA | Annual Returns for Shelter, Rest-rooms and Lunch Rooms where more than 150 workers are employed (Karnataka, Assam) | Yearly | 1st February |
| State Profession Tax Act | ||||
| 1 | NA | Payment of Tax and Filing of Monthly Returns (Andhra Pradesh, Telangana) | Monthly | 10th day of every month |
| 2 | NA | Payment of Tax and Filing of Monthly Returns (Karnataka) | Monthly | 20th day of each month |
| 3 | NA | Payment of Tax and Filing of Monthly Returns (Assam, Maharashtra, Meghalaya, Tripura) | Monthly | Last day of every month |
| 4 | NA | Filing of Annual Return (Assam, Karnataka, Meghalaya, Tripura, West Bengal) | Yearly | 30th April |
| 5 | NA | Filing of Annual Return by Enrolled Person (Karnataka) | Yearly | 30th May |
| 6 | NA | Filing of Annual Return by Enrolled Person (Maharashtra) | Yearly | 31st March |
| 7 | NA | Filing of Annual Return by Enrolled Person (Mizoram) | Yearly | 30th July |
| 8 | NA | Submission of Half Yearly Returns (Assam, Meghalaya, Tripura, Meghalaya) | Half Yearly |
|
| 9 | NA | Filing of Annual Return by Employer (Bihar) | Yearly | 30th November |
| 10 | NA | Filing of Annual Return by Other Person (MP, Orisha, Sikkim) | Yearly | 30th June |
| 11 | NA | Filing of Annual Return by Registered Persons (West Bengal) | Yearly | 15th May |
| 12 | NA | Filing of Annual Return by Registered Persons (Madhya Pradesh, Meghalaya) | Yearly | 30th September |
| 13 | NA | Filing of Annual Return by Registered Persons (Jharkhand) | Yearly | 31st October |
| 14 | NA | Filing of Annual Return by Registered Persons (Bihar) | Yearly | 30th November |
| 15 | NA | Filing of Quarterly Return | Quarterly |
|
| Inter State Migrant Workmen Act | ||||
| 1 | NA | Filing of Annual Returns (All States) | Yearly | 15th February of every year |
| 2 | NA | Filing of Annual Returns (Himachal Pradesh) | Yearly | |
| 3 | NA | Filing of Half-Yearly Returns (All States) | Half-Yearly |
|
| Payment of Bonus Act | ||||
| 1 | NA | Filing of Returns | Yearly | 1st February |
| Payment of Wages Act | ||||
| 1 | NA | Filing of Returns (West Bengal, Telangana, Tamil Nadu, Andhra Pradesh) | Yearly | |
| 2 | NA | Filing of Returns (Karnataka & Himachal Pradesh) | Yearly | 1st February |
| 3 | NA | Filing of Returns (Remaining States) | Yearly | 15th February or As per respective State Act & Rules |
| Industrial Disputes Act | ||||
| 1 | Form G1 | Filing of Unified Annual Return (Dadra and Nagar Haveli and Daman and Dui and Haryana) | Yearly | 1st February |
| 2 | NA | Filing of Annual Return (Maharashtra) | Yearly | 21st January |
| 3 | Form H | Submission of Half-Yearly return (Himachal Pradesh) | Half-Yearly |
|
| Industrial Establishments (National and Festival Holidays) Act | ||||
| 1 | NA | Filing of Annual Return ( Odisha, Kerala) | Yearly | 31st January of every year |
| 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 | Yearly | 25th April every Year |
| 4 | Meeting of Board of Trustees | Meeting of Board of Trustees in Exempted Establishment | Quarterly | Once in a three Months |
| Labour welfare fund – Andhra Pradesh and Telangana | ||||
| 1 | Form F | Payment of Contribution & Filing of Statement | Yearly | 31st January |
| 2 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Unpaid Accumulations and Fines | Yearly | 31st January |
| Labour welfare fund – Chandigarh and Haryana | ||||
| 1 | NA | Payment of Contribution & Filing of Statement | Yearly | 31st December |
| 2 | NA | Payment of Fines and Unpaid Accumulations by Employer | Quarterly |
|
| 3 | Form B | Submission of Copy of Register of Unclaimed Wages and Fines | Yearly | 31st January |
| Labour welfare fund - Chhattisgarh | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | Form A | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| Labour welfare fund – Delhi and Goa | ||||
| 1 | Form A | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 2 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| Labour welfare fund – Gujarat | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | Form A-1 | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Quarterly |
|
| Labour welfare fund – Karnataka | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | Form D | Payment of Contribution & Filing of Statement | Yearly | 15th January |
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| Labour welfare fund – Madhya Pradesh | ||||
| 1 | Form A | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 2 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| Labour welfare fund – Maharashtra | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | NA | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| 4 | Form A-1 | Submission of Statement of Employers and Employees Contribution | Half-Yearly |
|
| Labour welfare fund – Odisha and West Bengal | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | Form F/Form D | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| 4 | Form B | Intimation Regarding Frequent Changes(if any) in the Information of Establishment | Half-Yearly |
|
| Labour welfare fund – Punjab | ||||
| 1 | Form A | Payment of Contribution | Half-Yearly |
|
| 2 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| Labour welfare fund – Tamil Nadu | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | Form A | Payment of Contribution & Filing of Statement | Yearly | 31st January |
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| Labour welfare fund – Uttarakhand | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | NA | Submission of Copy of Abstract from the Register | Yearly | 31st January |
| Labour welfare fund – Kerala | ||||
| 1 | Form A | Payment of Fines and Unpaid Accumulations and Filing of Statement | Half-Yearly |
|
| Sexual Harassment of Women at Workplace | ||||
| 1 | NA | Filing of Annual Returns | Yearly | 31st January or within reasonable time from the end of calendar |
| Contract Labour Regulation & Abolition Act (CLRA) - Central | ||||
| 1 | NA | Filing of Annual Returns | Yearly | 15th February |
| 2 | Form XXIV | Filing of Half-Yearly Returns | Half-Yearly |
|
| 3 | NA | Payment of Wages in case of Less than 1000 Employees | Monthly | 7th of every Month |
| 4 | NA | Payment of Wages in Case of More than 1000 Employees | Monthly | 10th of every Month |
| Minimum wages Act | ||||
| 1 | NA | Filing of Annual Report (Bihar, Jharkhand, Karnataka, Tamil Nadu, Puducherry, UP & Uttarakhand) | Yearly | 31st December |
| 2 | NA | Filing of Annual Report (Andhra, Telangana, Chhattisgarh) | Yearly | 31st January |
| 3 | NA | Filing of Annual Report (Most of the States) | Yearly | 1st February or As per respective State Act & Rules |
| Maternity Benefit Act, 1961 – All | ||||
| 1 | Form L, Form M, Form N | Filing Of Annual Return | Yearly | On or before 21st January of every year |
| Maternity Benefit Act, 1961 - Tamil Nadu, Kerala, Delhi, Andhra Pradesh | ||||
| 1 | Form L | Furnish Certificate of Maintenance of Registers and Records | Half-Yearly | Before 31st July of the year, before 31st January of the succeeding year |
| 2 | Form k | Filing of Annual Returns | Yearly | On or before 31st January of every year |
| Maternity Benefit Act, 1961 - Maharashtra, Jammu & Kashmir | ||||
| 1 | Form 11 | Filing of Annual Returns | Yearly | On or before January 15st every year |
| 2 | Annexure IV | Annual Return under Self-Certification cum Consolidated Annual Return Scheme | Yearly | On or before 30th day of April |
| Apprentices Act - Central | ||||
| 1 | NA | Disclosure of Engagement of Apprentices | Quarterly |
|
| 2 | NA | Minimum payment of Stipend to Apprentices | Monthly | 10th of following month |
| 3 | Form Apprenticeship | Filing of report of work done and training of Apprentices | Quarterly |
|
| Employees' State Insurance Act - Central | ||||
| 1 | NA | Rate and Contribution of Employer | Monthly | 15th January |
| 2 | Form 5 | Return in case of Termination of Contribution | Half-Yearly |
|
| Shop and Establishment Act – Andhra Pradesh | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 5th of every month |
| 2 | Form XXVII | Submit Quarterly Returns | Quarterly |
|
| 3 | Form B | Submission of Combined Return through Integrated Registration | Yearly | 30th June |
| Shop and Establishment Act – Gujarat | ||||
| 1 | Form Q | Filing of Annual Return | Yearly | 31st January |
| 2 | NA | Filing of Annual Return Under Self-Certification cum Consolidated Annual Return Scheme | Yearly | 28th February or 29th February as the case may be |
| 3 | Annexure A | Display of Notice for Carry Forwarded Leaves | Yearly | 31st January |
| Shop and Establishment Act – Chandigarh, Himachal Pradesh and Uttar Pradesh | ||||
| 1 | NA | Payment of Wages and Fixation of Wages Period | Monthly | 7th of every month |
| Shop and Establishment Act – Chhattisgarh | ||||
| 1 | Form-14 | Filing of Annual Return | Yearly | 15th February |
| Shop and Establishment Act – Goa | ||||
| 1 | NA | Date of Payment of Wages | Yearly | 7th of every month |
| 2 | Form XXIX | Filing of Periodical Returns | Quarterly |
|
| Shop and Establishment Act – Bihar | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 7th of every month |
| 2 | Annexure-V | Submit of Annual Returns | Yearly | 31st July |
| 3 | Form O | Submit of Annual Returns through online Filing System | Yearly | 30th June |
| Shop and Establishment Act – Haryana | ||||
| 1 | NA | Payment of Wages and Fixation of Wage Period | Monthly | 7th of every month |
| 2 | NA | Filing of Unified Single Annual Return under Various Labour Laws | Yearly | 1st February |
| Shop and Establishment Act – Karnataka | ||||
| 1 | Form U | Filing of Annual Return | Yearly | 31st January |
| 2 | Form III | Filing of Annual Return Under Self- Certification Scheme | Yearly | 31st January |
| Shop and Establishment Act – Jharkhand | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 7th of every month |
| 2 | NA | Submit of Annual Returns | Yearly | 31st March |
| 3 | Form XIX | Submit Quarterly Returns | Quarterly |
|
| 4 | Annexure IV | Submit Self Certification Return/ Filing of Return under Self Certification Scheme | Yearly | 30th June |
| 5 | Annexure A | Submit Annual Returns through Online Filing System | Yearly | 30th June |
| Shop and Establishment Act – Madhya Pradesh | ||||
| 1 | Form III | Submission of Annual Return for Financial Year in Voluntary Compliance Scheme | Yearly | 30th April |
| 2 | Form IV | Submission of Annual Return for Calendar Year in Voluntary Compliance Scheme | Yearly | 31st January |
| Shop and Establishment Act – Puducherry | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 5th of every month |
| Shop and Establishment Act – Maharashtra | ||||
| 1 | Form R | Filing of Annual Return | Yearly | 28th February or 29th February as the case may be |
| 2 | Form P | Intimation Regarding Leaves Carry Forwarded Reaching Maximum Allowed Limit | Yearly | 31st March |
| 3 | Annexure IV | Filing of Annual Return Under Self-Certification cum Consolidated Annual Return Scheme | Yearly | 30th April |
| Shop and Establishment Act – Odisha | ||||
| 1 | Form 13 | Filing of Combined Annual Return | Yearly | 31st March |
| 2 | Form 15 | Submission of Self Certification Undertaking | Yearly | 31st December |
| 3 | Form III | Filing of Combined Annual Return under Voluntary Compliance Industrial and Establishment Scheme | Yearly | 1st February |
| Shop and Establishment Act – Punjab | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 7th of every month |
| 2 | Annexure III | Filing Under Self- Certification Scheme | Yearly | 31st January |
| Shop and Establishment Act – Rajasthan and Tripura | ||||
| 1 | Annexure IV | Submission of Annual Return Under Self- Certification Scheme | Yearly | 30th April |
| Shop and Establishment Act – Tamil Nadu | ||||
| 1 | Form O | Submission of Self Certification Undertaking | Half-Yearly |
|
| 2 | Form XXV | Filing of Combined Annual Return under Voluntary Compliance Industrial and Establishment Scheme | Yearly | 31st January |
| Shop and Establishment Act – Telangana | ||||
| 1 | Form I | Submission of Common Periodical Returns | Yearly | 30th April |
| 2 | Form IV | Filing of Self Certification Return | Yearly | 30th April |
| 3 | Form XXVII | Submission of Periodical Return | Quarterly |
|
| Shop and Establishment Act – Uttarakhand | ||||
| 1 | Form III | Submission of Annual Return Under Voluntary Compliance Scheme | Yearly | 30th April |
| Shop and Establishment Act – west Bengal | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 10th of every month |
| Employment Exchanges (Compulsory Notification of Vacancies) Rules - All States | ||||
| 1 | Form ER-I | Filing Return | Quarterly |
|
| Employment Exchanges (Compulsory Notification of Vacancies) Rules - West Bengal | ||||
| 1 | Form ER-II | Filing of Occupational Return in Odd Year to the Local Employment Exchange | Biennial | Within 30 days of the due date |
| 2 | Form ER-II | Filing of Occupational Return in Even Year to the Local Employment Exchange | Biennial | Within 30 days of the due date |
| Scheduled Commodities Wholesale Dealers Licensing Order - Maharashtra | ||||
| 1 | Form D | Submission of Monthly returns | Monthly | Within 05 days after the close of that month |
EHS LAWS
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Air Pollution Act - Uttar Pradesh | ||||
| 1 | Schedule III | Submit annual report in respect of the last year ended, giving the full account activities | Yearly | 15th July |
| Air Pollution Act - Andhra Pradesh | ||||
| 1 | NA | Submission of Annual Compliance Statement | Yearly | 30th September |
| Air Pollution Act – Odisha | ||||
| 1 | NA | Submission of Audit Report Under Third Party Inspection for medium Risk Industries (Orange Category) | Yearly | 30th September |
| 2 | Form V | Filing return of sale of new batteries and collection of old batteries by dealers to the manufacturers | Half yearly |
|
| 3 | Form VII | Filing of return by recyclers of used batteries | Half yearly |
|
| 4 | Form VIII | Filing of return by the bulk consumer to the State Board | Half yearly |
|
| 5 | Form IX | Filing of return by the auctioneer regarding used batteries to State Board | Half yearly |
|
| 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 3 | Filing of Annual Return by Producer under Extended Producer Responsibility | Annual | 30th June |
| 3 | Form 4 | Submission of Quarterly Returns for Quantity of Waste Battery Refurbished/Recycled by Refurbisher/Recycler | Half yearly | 30th June |
| 4 | Form 1(C) | Filing of Annual return for Battery Manufactured or Assembled or Imported by Producer | Annual | 30th June |
| 5 | Form IX | Filing of return by the auctioneer regarding used batteries to State Board | Half yearly |
|
| Environment Impact Assessment - Central | ||||
| 1 | NA | Project Proponent submit half yearly compliance report to the concerned authority in hard and soft copy | Half yearly |
|
| 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 |
| 2 | NA | Submission of Half-Yearly Compliance Report | Bi-Annual |
|
| Solid Waste Management Rules - Chandigarh, Delhi, Goa, Karnataka, Kerala, Ladakh, Madhya Pradesh, Maharashtra, Odisha, Punjab, Rajasthan, Tamil Nadu, Telangana, Uttar Pradesh, Uttarakhand, West Bengal | ||||
| 1 | NA | Filing of Annual Returns for Extended Bulk Waste Generator Responsibility (EBWGR) | Yearly | 30th June every year |
| 2 | Form III | Filing Annual Returns by Operator of Waste Processing Facilities/Industrial Unit Using RDF, SCF or Agri-Residue/Operator of Sanitary Landfill | Yearly | 30th June every year |
| 3 | Form III | Filing of Quarterly Return by Operator of Waste Processing Facilities | Quarterly | 15th of the first month of the next quarter |
| 4 | NA | Submit Quarterly Report on Sanitary Landfill Operation | Quarterly | Last day of the Quarter |
| 5 | NA | Submit Quarterly Report for Details of Solid Waste BY Entity | Quarterly | 15th of the first month of the next quarter |
| 6 | NA | Intimate Local Bodies for Gatherings at Unlicensed Place | Event-Based | at least three (3) working days before organising any event or gathering |
| 7 | NA | Filing of Annual Returns for Extended Bulk Waste Generator Responsibility (EBWGR) | Yearly | 30th June every year |
| Hazardous and Other Waste Rules – All States | ||||
| 1 | Form 4 | Filing of Annual Return | Yearly | 30th June |
| 2 | NA | Filing of Quarterly return along with extended producer responsibility certificate | Quarterly |
|
| 3 | NA | Filing of Quarterly return by Registered entity | Quarterly |
|
| 4 | NA | Filing of Annual return by Producer (Except Chandigarh, Goa) | Yearly | 30th June |
| 5 | NA | Filing of Annual return by Recycler (Except Chandigarh, Goa) | Yearly | 30th June |
| 6 | NA | Filing of Quarterly Return by Recycler | Quarterly |
|
7 | NA | Filing of Annual Returns by Entities under Extended Producer Responsibility | Yearly | 30th April | tr>8 | NA | Filing of Half Yearly Return by Manufacturer, Recycler, Producer, Refurbisher, Collection Agent | Yearly | 31st October |
| Bio Medical Waste Management Rules – All States | ||||
| 1 | Form IV | Submission of Annual Report | Yearly | 30th June |
| Boilers Act – Gujarat | ||||
| 1 | Annexure IV | Submission of Inspection under Self Certification Cum Consolidated Annual Return Scheme | Yearly | 30th January |
| Fire Prevention and Life Safety Measures Act Gujarat | ||||
| 1 | Form B2 | Certificates to be issued by a Licensed Agency | Half Yearly |
|
| Fire Prevention and Life Safety Measures Act – Maharashtra | ||||
| 1 | Form A, Form B | Duty to Furnish Certificate | Half Yearly |
|
| Plastic Waste Management Rules | ||||
| 1 | Form IV | Filing of Annual Report by Person engaged in recycling or processing of plastic waste | Yearly | 30th April |
| 2 | NA | Filing of Annual Return by Producers, Importers & Brand-Owners | Yearly | 30th June |
| 3 | Form VII | Submission of Quarterly Report by Manufacturer and Importer of Plastic Raw Material | Quarterly |
|
| E-Waste Management Rules – All States | ||||
| 1 | NA | Filing of Quarterly Return by Manufacturer, Producers, Refurbisher and Recycler | Quarterly |
|
| 2 | NA | Filing of Annual Return by Manufacturer, Producers, Refurbisher and Recycler | Yearly | 30th April |
| 3 | NA | Filing of Annual Return by Manufacturer and Producer of Solar Photo-Voltaic Modules or Panels or Cells | Yearly | 30th April |
| Water Supply and Sewerage Act- Goa | ||||
| 1 | NA | Monthly Payment of Water Charges | Monthly | On or before end of each Month |
| Water Supply and Sewerage Act- Rajasthan | ||||
| 1 | NA | Payment of Water Charges | Monthly | On or before 29th of every month |
| Groundwater Extraction and Conservation Directions - Punjab | ||||
| 1 | NA | Payment of Groundwater Extraction Charges | Monthly | By the 20th day of the Month |
| 2 | NA | Payment of Groundwater Conveyance Charges | Monthly | By the 10th day of the ensuing Month |
INDUSTRY SPECIFIC LAWS
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Legal Metrology Act - Arunachal Pradesh | ||||
| 1 | NA | Submission of Periodical Report / Returns | Monthly | 7th of Every Month |
| Legal Metrology Act - Andhra Pradesh, Kerala, Telangana | ||||
| 1 | Schedule VIIB (Form LD 5) | Submission of Periodical Report / Returns | Quarterly |
|
| Legal Metrology Act – Assam | ||||
| 1 | Schedule VII | Submission of Periodical Report / Returns | Quarterly |
|
| Legal Metrology Act – Delhi | ||||
| 1 | Form LD-4 | Submission of Periodical Report / Returns | Monthly | 10th of succeeding month |
| Legal Metrology Act – Gujarat | ||||
| 1 | Schedule VII | Submission of Periodical Report / Returns | Quarterly |
|
| Legal Metrology Act – Maharashtra | ||||
| 1 | NA | Submission of Periodical Report / Returns | Quarterly |
|
| Legal Metrology Act – Rajasthan | ||||
| 1 | NA | Submission of Periodical Report / Returns | Quarterly |
|
| Food Safety and Standard Act (FSSAI) | ||||
| 1 | Form D-1 | Licensee should submit an annual return | Yearly | 31st May |
| Drugs (Prices Control) Order, 2013 | ||||
| 1 | NA | Submission of Quarterly Returns for Production, Import and Sale of NLEM Drugs | Quarterly |
|
| 2 | Form II | Notice of Increase in the Maximum Retail Price of a Scheduled Formulation | Event-Based | Within 15 days of revision |
| 3 | Form IV | Intimation regarding Discontinuance of Scheduled Formulation | Event-Based | 06 months before the intended date of discontinuation |
| Drugs and Cosmetic Act 1940 | ||||
| 1 | NA | Submission of Records of Raw Material Used by Licensed Manufacturing Unit of Ayurveda, Siddha, Sowa-Rigpa and Unani Drugs | Yearly | 30th June |
| 2 | Form COS-1 | Change in Constitution of Cosmetic Import Registration | Event-Based | Within 180 days from the date of change in constitution |
| 3 | NA | Intimation on Change in Respect of Labelling or Composition or Testing of Registered Product or its Specifications | Event-Based | Within 15 Days of Change in Labelling or Composition of Product |
| 4 | NA | Approval for Change in Name or Address of a Registration Holder or Overseas Manufacturer | Event-Based | Within 60 Days of Change |
| 5 | NA | Modification for Change in Name and Address of Manufacturer of Cosmetics | Event-Based | Within 60 Days from the date of change |
| 6 | NA | Intimation about Substances or Drugs Imported under the Licence by a Government Hospital or Autonomous Medical Institution | Event-Based | Half yearly |
| 7 | NA | Amendment in Loan Licence for Manufacture of Cosmetics | Event-Based | within a period of 60 days from the date of such change |
| Uniform Code for Pharmaceutical Marketing Practices 2024 | ||||
| 1 | Annexure (Self Declaration) | Submit Self Declaration for Compliance of Uniform Code for Pharmaceutical Marketing Practices | Yearly | 31st May |
| Narcotic Drugs and Psychotropic Substances Act, 1985 | ||||
| 1 | Form E, Form F, Form L | Filing of Quarterly Returns by Manufacturer, Trader, Possessor and Consumer of Controlled Substance in Schedule-A | Quarterly |
|
| 2 | NA | Submission of Details and Documents relating to Export of Controlled Substances in Schedule-B | Event-Based | Within 7 Days of Export |
| 3 | NA | Submission of Details and Documents relating to the Import of Controlled Substance in Schedule-C | Event-Based | Within 7 days of Import |
| 4 | Form 3-I | Submission of Annual Return by Medical Practitioner | Yearly | 31st March |
| 5 | Form 3J | Submission of Annual Estimates of Requirement of Essential Narcotic Drugs | Yearly | 30th November |
| 6 | NA | Submission of Quarterly Returns to Manufacture of Psychotropic Substances | Quarterly |
|
| 7 | NA | Intimation regarding Surrender of Recognition of Medical Institution | Event-Based | Not less than 30 days notice |
| 8 | NA | Intimation for Surrender of Licenses by Manufacturer | Event-Based | Not less than 30 days notice |
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
- 650+ Global Enterprises
- 15000+ Users
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.
