The filing year at a glance
See every GST, TDS, PF, ESI and income-tax date of the year on one page.
6 min read
A business's tax and statutory filings follow a calendar that repeats every year. Once you can see the whole year on one page, the dates stop being surprises. Which of them apply to you depends on how you are set up: whether you are GST-registered and how, whether you deduct TDS, whether you pay PF or ESI for staff, and how you file income tax.
Every month
If you file GST monthly: GSTR-1 (your sales) by the 11th and GSTR-3B (summary and payment) by the 20th, for the previous month.
If you file GST quarterly (QRMP): in the first two months of each quarter, the optional IFF by the 13th and the PMT-06 payment by the 25th.
If you deduct TDS — on rent, contractor payments or salaries — deposit last month's deductions by the 7th. March's deductions have a longer deadline: 30 April.
If you have staff on PF or ESI: pay last month's contributions by the 15th.
Every quarter
QRMP: GSTR-1 by the 13th, and GSTR-3B by the 22nd or 24th (depending on your state), in the month after the quarter ends.
Composition: the CMP-08 payment by the 18th of the month after the quarter ends.
TDS returns: for the April–June quarter by 31 July, July–September by 31 October, October–December by 31 January, and January–March by 31 May.
Advance tax
If your tax for the year will be more than ₹10,000, you pay it in four instalments rather than all at the end. The amounts are cumulative — by each date you should have paid this share of the year's tax:
| Date | Paid by then |
|---|---|
| 15 June | 15% |
| 15 September | 45% |
| 15 December | 75% |
| 15 March | 100% |
Once a year
| What | Due |
|---|---|
| GSTR-4, composition annual return | 30 April |
| Income tax return, business without a tax audit (ITR-3, ITR-4) | 31 August |
| Income tax return, no business income (ITR-1, ITR-2) | 31 July |
| Tax audit report, if your business needs one | 30 September |
| Income tax return, audit cases | 31 October |
| GSTR-9, GST annual return (optional below ₹2 crore) | 31 December |
The business ITR date of 31 August applies from tax year 2026-27. If you remember 31 July for a business return, that was the old date.
These are the dates set in law. In many years the government extends one or two of them by notification. An extension is a relief, not a plan — file by the original date when you can.
What this calendar leaves out
Professional tax (a different schedule in every state that levies it), shop and establishment renewals, and the Registrar of Companies filings for companies and LLPs vary too much to list here. Ask your CA which apply to you.
The filing calendar below takes your set-up and gives you only your dates — and adds them to your phone's calendar so you are reminded before each one.
Rules checked on 23 September 2026 against gst.gov.in, incometax.gov.in, epfindia.gov.in, esic.gov.in.