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Annual Statutory Compliance Calendar (2026-27)

Stay ahead of critical MCA ROC, GST, Income Tax, and TDS deadlines. Never pay penalty fees or risk director disqualification with Anudipti compliance tracking.

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Due: 30 April MCA / ROC
Form MSME-1 (Half Yearly Return)

Mandatory reporting of outstanding payments due to micro and small enterprises exceeding 45 days.

Statutory Penalty: Up to ₹20,000 for company + ₹1,000/day for officers in default
PVT LTD LLP
+ Cal
Due: 20 April GST Portal
GSTR-3B Monthly Return (March)

Monthly self-assessed tax return summarizing outwards, input tax credit (ITC), and net payable.

Statutory Penalty: ₹50/day (₹20 for Nil) + 18% annual interest on unpaid tax liability
PVT LTD LLP PROPRIETORSHIP
+ Cal
Due: 30 May Ministry of Corporate Affairs (MCA)
Form 11: LLP Annual Return

Statement of management, partners, and summary of designated partners for all registered LLPs.

Statutory Penalty: ₹100 per day of default with NO upper ceiling
LLP
+ Cal
Due: 31 May Income Tax Department (TRACES)
Quarter 4 TDS Return (Jan - Mar)

Quarterly filing of Form 24Q (Salary TDS) and Form 26Q (Non-Salary vendor payments).

Statutory Penalty: ₹200 per day under Section 234E until return is filed
PVT LTD LLP PROPRIETORSHIP NGO
+ Cal
Due: 15 June Income Tax Department
Advance Tax 1st Instalment (15%)

Payment of 15% of estimated total corporate or individual income tax liability for the financial year.

Statutory Penalty: 1% per month interest under Section 234C for deferment
PVT LTD LLP PROPRIETORSHIP
+ Cal
Due: 30 June MCA ROC
Form DPT-3 (Return of Deposits)

Annual return disclosing loans, director advances, and transactions not considered deposits.

Statutory Penalty: ₹50,000 minimum penalty plus continuing default fines
PVT LTD
+ Cal
Due: 31 July Income Tax Department
Non-Audit Income Tax Return (ITR)

ITR-1, ITR-2, ITR-3, ITR-4 filing for individuals, sole proprietorships, and firms not subject to statutory tax audit.

Statutory Penalty: ₹5,000 late fee under Sec 234F + loss of carry-forward losses
PROPRIETORSHIP INDIVIDUAL
+ Cal
Due: 31 July Income Tax TRACES
Quarter 1 TDS Return (Apr - Jun)

Filing of tax deducted at source for contracts, rent, professional fees, and payroll for Q1.

Statutory Penalty: ₹200 per day under Section 234E
PVT LTD LLP PROPRIETORSHIP NGO
+ Cal
Due: 15 September Income Tax Department
Advance Tax 2nd Instalment (45%)

Cumulative payment reaching 45% of total estimated annual income tax obligation.

Statutory Penalty: Interest under Section 234C
PVT LTD LLP PROPRIETORSHIP
+ Cal
Due: 30 September Ministry of Corporate Affairs (MCA)
DIR-3 KYC Web / e-Form (Director KYC)

Annual verification of personal mobile, email, and Aadhaar/Passport for every active DIN holder.

Statutory Penalty: ₹5,000 flat government penalty per Director DIN reactivation
PVT LTD LLP
+ Cal
Due: 30 September Income Tax Department
Tax Audit Report (Form 3CA/3CB-3CD)

Statutory audit by practicing Chartered Accountant for businesses exceeding specified turnover thresholds.

Statutory Penalty: 0.5% of total turnover up to ₹1,50,000 maximum penalty
PVT LTD LLP PROPRIETORSHIP
+ Cal
Due: 29 October (30 days from AGM) MCA ROC
Form AOC-4 (Financial Statements Filing)

Filing of audited balance sheet, profit & loss, directors report, and auditor notes with Registrar of Companies.

Statutory Penalty: ₹100 per day continuing penalty with no upper limit
PVT LTD
+ Cal
Due: 31 October Income Tax Department
Corporate ITR-6 (Audit Cases)

Annual tax return for companies and businesses subject to statutory tax audit requirements.

Statutory Penalty: ₹5,000 late fee + statutory interest under 234A/B/C
PVT LTD LLP
+ Cal
Due: 30 October MCA ROC
Form 8: LLP Statement of Account & Solvency

Filing of assets, liabilities, income, and designated partners solvency declaration.

Statutory Penalty: ₹100 per day of default continuing endlessly
LLP
+ Cal
Due: 28 November (60 days from AGM) MCA ROC
Form MGT-7 / MGT-7A (Annual Return)

Comprehensive annual return disclosing shareholder register, meeting attendance, and directors.

Statutory Penalty: ₹100 per day of default
PVT LTD
+ Cal
Due: 15 December Income Tax Department
Advance Tax 3rd Instalment (75%)

Cumulative payment reaching 75% of total estimated annual tax.

Statutory Penalty: Interest under Section 234C
PVT LTD LLP PROPRIETORSHIP
+ Cal
Due: 31 December GST Portal
Annual GST Return (GSTR-9 & 9C)

Consolidated annual return and reconciliation statement for all taxpayers registered under regular GST.

Statutory Penalty: ₹200 per day (0.50% of state/central turnover cap)
PVT LTD LLP PROPRIETORSHIP
+ Cal
Due: 31 January Income Tax TRACES
Quarter 3 TDS Return (Oct - Dec)

Quarterly submission of Form 24Q and 26Q for payments processed in the third quarter.

Statutory Penalty: ₹200 per day under Section 234E
PVT LTD LLP PROPRIETORSHIP NGO
+ Cal
Due: 15 March Income Tax Department
Advance Tax Final Instalment (100%)

Final settlement of 100% estimated tax liability prior to the closure of financial year.

Statutory Penalty: Interest under 234B (1% per month) if under 90% paid
PVT LTD LLP PROPRIETORSHIP
+ Cal
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