Month-by-Month (2025)
January
- 15 Jan: Deposit PF ECR & ESI for Dec 2024.
- 31 Jan: File TDS/TCS Q3 return (Oct–Dec 2024) – Forms 24Q/26Q/27EQ.
- GST: GSTR-1 (monthly) by 11th; GSTR-3B (monthly) by 20/22/24 (state/turnover dependent). QRMP: IFF by 13th.
February
- 15 Feb: PF/ESI deposit for Jan 2025.
- GST: standard monthly/QRMP due dates as above.
- Board meeting for Q3 results/governance (good practice).
March
- 15 Mar: 4th instalment of Advance Tax (FY 2024-25).
- 15 Mar: PF/ESI deposit for Feb 2025.
- 31 Mar: Close FY 2024-25 books; complete year-end provisioning, inventory/asset counts, CSR-2 (if applicable, per latest MCA applicability), board meeting for financials.
- GST: monthly/QRMP routine.
April
- 15 Apr: PF/ESI deposit for Mar 2025.
- 30 Apr: MSME-I (Half-Yearly) for delays to MSME vendors (>45 days) for Oct–Mar.
- GST: monthly/QRMP routine. Start FY 2025-26 compliance trackers.
May
- 15 May: PF/ESI deposit for Apr 2025.
- 31 May: TDS/TCS Q4 return (Jan–Mar 2025).
- 31 May: Issue Form 16/16A preparation starts (watch CBDT timelines).
- 30 May (LLP): Form 11 (Annual Return) for FY 2024-25.
June
- 15 Jun: PF/ESI deposit for May 2025.
- 15 Jun: 1st instalment Advance Tax (FY 2025-26).
- 30 Jun (Companies): DPT-3 (Return of Deposits) for FY 2024-25.
- 30 Jun: Issue Form 16/16A to employees/vendors (per CBDT final date).
- GST: normal cycle.
July
- 15 Jul: PF/ESI deposit for Jun 2025.
- 15 Jul (RBI): FLA Return (Foreign Liabilities & Assets) for entities with foreign investment/ODI.
- 31 Jul: TDS/TCS Q1 return (Apr–Jun 2025).
- 31 Jul (Individuals/Un-audited): ITR due date for many non-audit cases (founders/consultants).
- GST: normal cycle.
August
- 15 Aug: PF/ESI deposit for Jul 2025.
- 31 Aug: Form 10BD/10BE (if donations reporting applies to you as a donee).
- GST: routine.
September
- 15 Sep: PF/ESI deposit for Aug 2025.
- 15 Sep: 2nd instalment Advance Tax (FY 2025-26).
- 30 Sep (Companies): Hold AGM for FY 2024-25 (typical latest date unless extended).
- 30 Sep (Tax Audit/TP): Tax Audit Report (Form 3CD) and Transfer Pricing Report (Form 3CEB) due (if applicable).
- DIR-3 KYC for directors usually by 30 Sep.
- GST: routine.
October
- 15 Oct: PF/ESI deposit for Sep 2025.
- 31 Oct: TDS/TCS Q2 return (Jul–Sep 2025).
- 31 Oct (LLP): Form 8 (Statement of Accounts & Solvency) for FY 2024-25.
- 31 Oct: MSME-I (Half-Yearly) for Apr–Sep.
- GST: routine.
November
- 15 Nov: PF/ESI deposit for Oct 2025.
- 30 Nov (Audit cases): ITR due date for companies/LLPs/TP cases (FY 2024-25).
- For Companies post-AGM:
- AOC-4: within 30 days of AGM (watch your actual AGM date).
- MGT-7/MGT-7A: within 60 days of AGM.
December
- 15 Dec: PF/ESI deposit for Nov 2025.
- 15 Dec: 3rd instalment Advance Tax (FY 2025-26).
- GST: routine; plan GSTR-9/9C (FY 2024-25) working.
Recurring Monthly (set standing reminders)
- GST
- GSTR-1 (monthly): 11th of next month.
- GSTR-3B (monthly): 20/22/24 (as per category).
- QRMP: IFF by 13th of month 1 & 2; GSTR-3B by 22/24 post-quarter.
- TDS/TCS Payment: by 7th of next month.
- PF ECR: by 15th of next month.
- ESI: by 15th of next month.
- Professional Tax (state-wise): typically 10th–20th of next month (verify your state).
- Shops & Establishments/CLRA contract labour registers: maintain monthly; filing varies by state portal.
- Board meetings: at least once every quarter (Companies Act).
Quarterly
- TDS/TCS Returns (e-file):
- Q1: 31 Jul, Q2: 31 Oct, Q3: 31 Jan, Q4: 31 May.
- GST QRMP filings if opted.
- Board meetings: ensure one per quarter (gap ≤120 days, unless rules change).
Annual (high-impact)
- Companies (MCA)
- AGM: by 30 Sep (typical).
- AOC-4: within 30 days of AGM.
- MGT-7/MGT-7A: within 60 days of AGM.
- DPT-3: by 30 Jun.
- DIR-3 KYC: by 30 Sep.
- CSR-2: as per current MCA timelines (applicable companies).
- LLP
- Form 11: 30 May.
- Form 8: 31 Oct.
- GST
- GSTR-9/9C (Annual/Reco): usually 31 Dec for prior FY (watch notifications).
- Income Tax
- Advance Tax: 15 Jun, 15 Sep, 15 Dec, 15 Mar.
- Tax Audit/TP: 30 Sep (reports), ITR for audited/TP cases by 30 Nov.
- RBI (FDI/ODI)
- FLA Return: 15 Jul annually.
- FC-GPR / FC-TRS: event-based (usually 30 days from allotment/transfer).
- Other Licences (renewals vary): Shops & Establishments, Trade Licence, FSSAI (if applicable), IEC updation, Professional Tax registration renewals—check your state/authority portals.
Event-Based Compliance (don’t miss these)
- Change in directors/KMP/registered office/share capital → MCA event forms (e.g., DIR-12, PAS-3, INC-22).
- Issue/Transfer of shares to foreign residents → FC-GPR/FC-TRS on FIRMS portal within timelines.
- ESOP grants/exercises → board/shareholder approvals, MCA filings if required, TDS and perquisite taxation.
- New branch/warehouse → GST additional place of business add, local labour registrations.
Founder Checklist (Operational)
- Keep a single Compliance Calendar Sheet with columns: Due Date | Law | Form | Period | Responsible | Status | Proof Link.
- Use bank rules to auto-tag TDS/PF/ESI/GST challans to a “Compliance” folder in Drive.
- Lock a monthly finance day (e.g., 10th) for invoices, reconciliations, vendor MSME ageing, and draft filings.
- Run a quarterly legal audit: contracts, IP (trademarks/patents/copyright), board minutes, registers.