Tax Compliance Calendar India 2024-25 — IT + GST + TDS + PF + ESIC Deadlines
Complete tax compliance calendar for Indian businesses. All due dates for Income Tax (advance tax, ITR), GST (GSTR-1, GSTR-3B), TDS deposits and returns, PF, ESIC, and MCA filings in one place.
Tax Compliance Calendar
Income Tax + GST + TDS + PF + ESIC + MCA — all in one place
Monthly Deadlines
GSTR-1 — Outward Supplies
11th of every month (for monthly filers)
₹50/day (₹20/day nil) capped at ₹5,000
Regular GST taxpayers (turnover > ₹5 crore)
GSTR-3B — Monthly Summary Return
20th of every month (for large taxpayers)
₹50/day (₹20/day nil) capped at ₹10,000 + 18% interest on tax
Regular GST taxpayers (turnover > ₹5 crore)
TDS Payment to Government
7th of every month (for deductions in previous month). March: April 30.
Interest @1.5%/month from deduction date to deposit date (Sec 201(1A))
All entities deducting TDS on salary, contractor, rent, professional fees, etc.
PF Contribution Payment
15th of every month (for previous month contributions)
Interest @12%/year for delayed payment + ₹5,000–₹15,000 penalty
Establishments with 20+ employees
Employee contribution: 12% of basic+DA. Employer: 12% (3.67% PF + 8.33% EPS). ECR filed on EPFO portal.
ESIC Contribution Payment
15th of every month
Interest @12%/year + damages up to 25% of arrears
Establishments with 10+ employees (wages ≤ ₹21,000/month)
Employee contribution: 0.75% of wages. Employer contribution: 3.25% of wages. Filed on ESIC portal.
Quarterly Deadlines
Advance Tax — Q1
June 15 — 15% of estimated tax liability
Interest @1%/month on shortfall (Section 234C)
All taxpayers with tax liability > ₹10,000
Not applicable to senior citizens without business income.
Advance Tax — Q2
September 15 — cumulative 45% of estimated tax
Interest @1%/month on shortfall (Section 234C)
All taxpayers with tax liability > ₹10,000
Advance Tax — Q3
December 15 — cumulative 75% of estimated tax
Interest @1%/month on shortfall (Section 234C)
All taxpayers with tax liability > ₹10,000
Advance Tax — Q4 (Final)
March 15 — cumulative 100% of estimated tax
Interest @1%/month on shortfall (Section 234C)
All taxpayers with tax liability > ₹10,000
TDS Return — Q1 (Apr–Jun)
July 31
₹200/day (Section 234E) + ₹10,000–₹1,00,000 penalty under Section 271H
All TDS deductors
TDS Return — Q2 (Jul–Sep)
October 31
₹200/day (Section 234E)
All TDS deductors
TDS Return — Q3 (Oct–Dec)
January 31
₹200/day (Section 234E)
All TDS deductors
TDS Return — Q4 (Jan–Mar)
May 31
₹200/day (Section 234E)
All TDS deductors
Annual / Half-Yearly Deadlines
ITR Filing — Individuals/HUF
July 31 (for non-audit cases)
₹5,000 late fee (₹1,000 if income < ₹5L) under Section 234F
Individuals, HUFs without audit requirement
Often extended by CBDT. Check official notification for extensions each year.
ITR Filing — Audit Cases
October 31 (for businesses requiring tax audit)
₹5,000 late fee under Section 234F + disallowance of certain deductions
Businesses with turnover > ₹1 crore (₹2 crore for presumptive), professionals
Tax Audit Report — Form 3CA/3CB & 3CD
September 30 (before ITR for audit cases)
0.5% of turnover or ₹1.5 lakh (whichever is lower) for non-filing
Businesses requiring tax audit under Section 44AB
GSTR-9 — Annual Return
December 31 every year
0.25% of state turnover per day
Regular taxpayers with turnover > ₹2 crore
PF Annual Return
April 30 every year
Prosecution under EPF Act
EPFO-registered establishments
ESIC Half-Yearly Return
November 12 (for Apr–Sep) and May 12 (for Oct–Mar)
Fine up to ₹5,000 under ESI Act
ESIC-covered establishments
DIR-3 KYC — Director KYC
September 30 every year
₹5,000 reactivation fee (DIN deactivated if missed)
All directors with DIN
DPT-3 — Return of Deposits
June 30 every year
₹100/day
All companies (including those with no deposits)
Frequently Asked Questions
Tax compliance deadlines explained
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