The document provides a comprehensive compliance calendar for April 2026, outlining critical statutory obligations across multiple Indian laws, including FEMA, Income Tax, GST, SEBI regulations, Companies Act, labour laws, and FSSAI requirements. It highlights key filing deadlines such as GSTR-3B, GSTR-1, TDS deposits, PF/ESIC payments, and SEBI quarterly disclosures, along with detailed timelines for FEMA reporting forms like FLA, FC-GPR, and ECB returns. The calendar emphasizes the importance of timely compliance to avoid penalties, legal consequences, and reputational risks. It also incorporates recent notifications, amendments, and regulatory updates issued by authorities like RBI, SEBI, and CBDT. Additionally, it covers event-based disclosures, corporate governance requirements, and sector-specific obligations such as food safety testing under FSSAI. Overall, the tracker serves as a practical compliance guide for businesses to ensure adherence to evolving regulatory frameworks and maintain strong corporate governance practices.
1. Key Compliances under FEMA / RBI
| Applicable Laws/Acts |
Due Dates |
Compliance Particulars |
Forms / (Filing mode) |
| FEMA ACT 1999 | 15th July 2026 | Annual return on Foreign Liabilities and Assets (FLA) is required to be submitted by all the companies which have received FDI and/or made overseas investment in any of the previous year(s), including the current year. | FLA |
| FEMA ACT 1999 | Not later than 30 days from the date of issue of Capital instrument | FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India. |
Form FC-GPR |
| FEMA ACT 1999 | Within 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier. | Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS.
The onus of reporting shall be on the resident transferor/ transferee. |
Form FC-TRS. |
| FEMA ACT 1999 | Within 30 days from the date of receipt of the amount of consideration. | A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1 | Form FDI LLP-I |
| FEMA ACT 1999 | within 60 days from the date of receipt of funds in | A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non-resident (or vice versa) | Form FDI LLP-II |
| FEMA ACT 1999 | within 30 days from the date of allotment of capital instruments | The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts | Downstream statement -Form DI & reporting at FIFP too |
| FEMA ACT 1999 | 7th April, 2026 Within 7 working days of the end of the month to which it relates. | The borrowers are required to report actual ECB transactions through Form ECB- 2 Return through the AD Category I bank on monthly basis. | Form ECB 2 |
- RBI Circulars / Notifications: March, 2026
2. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Uploading of declarations received in Form 27C from the buyer in the month of March, 2025 | 07.04.2026 |
| 2. | Due date for deposit of Tax deducted/collected by an office of the government for the month of March, 2025. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.04.2026 |
| 3 | Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194-IB, 194M and 194S (by specified person) in the month of February, 2025 | 14.04.2026 |
| 4 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2025 | 15.04.2026 |
|
5 |
Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of March, 2025 | 15.04.2026 |
| 6 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2025 | 15.04.2026 |
| 7 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2025 has been paid without the production of a challan | 30.04.2026 |
| 8 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, 194-IB, 194M and 194S (by specified person) in the month of March, 2025 | 30.04.2026 |
| 9 | Due date for deposit of TDS for the period January 2025 to March 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | 30.04.2026 |
| 10 | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2025 | 30.04.2026 |
| 11 | Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2025 | 30.04.2026 |
| 12 | Intimation by a pension fund in respect of investment made in India for quarter ending March 31, 2025 | 30.04.2026 |
| 13 | Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending March 31, 2025 | 30.04.2026 |
| 14 | Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period Oct. 1, 2024 to March 31, 2025. | 30.04.2026 |
Key Notifications & Circulars:
3. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Mar., 2026 | 20th April, 2026 | Due Date for filling GSTR – 3B return for the month of Mar, 2026 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars |
| Mar., 2026 | 22nd April, 2026 | Due Date for filling GSTR – 3B return for the month of Mar, 2026 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | ||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars |
| Mar., 2026 | 24th April, 2026 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Mar., 2026) | 11.04.2026 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.04.2026 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.04.2026 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.04.2026 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.04.2026 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | a)GST QRMP monthly return due date for the month of Feb., 2026 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b)Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return | 13.04.2026 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date
|
| RFD -10 | Refund of Tax to Certain Persons | 2 years from the last day of the quarter in which supply was received |
H. Monthly Payment of GST – PMT-06:
| Compliance Particular
|
Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.04.2026 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.04.2026
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST – CMP-08:
| Compliance Particular | Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: (Jan-Mar, 2026) |
18.04.2026 |
GST UPDATES – March, 2026:
| Sl. | Notification Particulars | Notification No. | Link (s) |
| 1. | Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority | GSTN 652 | Click Here |
| 2. | Advisory regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B-reg | GSTN 653 | Click Here |
| 3. | March 31, 2026 deadline for key Income Tax and GST compliances: Time to take action now to prevent penalties and late fees. | News | Click Here |
4. Compliance under Other Statutory LAws
|
Applicable Laws/Acts
|
Timeline / Due Dates |
Compliance Particulars
|
Forms / (Filing mode) |
| EPF (The Employees’ Provident Funds & Miscellaneous Provisions Act, 1952)
|
15.04.2026 |
PF Payment |
ECR |
| ESIC (Employees’ State Insurance Act, 1948) | 15.04.2026 | ESIC Payment | ESI Challan |
| Contract Labour (Regulation & Abolition) Act, 1970 | Within 15 Days of commencement/ completion of contract work | Return/Notice by the Principal employer | Form VI-B |
| Contract Labour (Regulation & Abolition) Act, 1970 | Within 15 Days of commencement/ completion of contract work | Notice of commencement/ completion of contract work by the Contractor | Form VI-A |
| Payment of Gratuity Rule | Within 30 Days of applicability of the Act & any change | Notice of applicability of the Act & any change | Form A or B |
| Professional Tax | State-wise | Deposit of Professional Tax and filing of return | Online mode |
- Updates TRACKER under Labour LAws – Mar., 2026:
| Sl. | Particulars | Link |
| 1 | Four Labour Codes, One Bad Idea: Why April 1, 2026 is too soon to implement the new Codes | Click here |
| 2 | New labour codes in India: How changes in wages, PF and gratuity are impacting your salary | Click here |
| 3 | International: Leaving UAE amid the Iran VS US-Israel war? Know if you can leave without informing your employer as per UAE Labour Law | Click here |
| 4 | Salary, PF, tax forms are changing from April 1—Here’s what employees and employers should know | Click here |
| 5 | Labour Codes 50% Wage Rule Explained: Key changes you can expect in salary, PF, gratuity when fully implemented | Click here |
| 6 | EPFO 3.0 explained: Will PF accounts work like bank accounts with ATM, UPI access? Who benefits? | Click here |
| 7 | From UPI security to PF withdrawals, what changes from April 1 | Click here |
| 8 | MOL approves automatic refunds for dormant PF accounts | Click here |
5. SEBI – Securities Exchange Board of INDIA
- Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015
A. Quarterly Compliances:
| Sl. No. | Regulation reference (Reg.) | Compliance Particulars | Timeline / Due Date (For the Quarter Ended September, 2024) | Due Dates |
| 1 | 27(2) | Within 30 days from the end of the quarter | 21 days from end of quarter | 30.04.2026 |
| 2 | 13(3) | Within 30 days from the end of the quarter | 21 days from end of quarter | 30.04.2026 |
| 3 | 31 (1) (b) | Shareholding Pattern | 21 days from end of quarter | 21.04.2026 |
B. Regular / Annual Compliances:
| Reg No | Regulation No | Particulars | Timeline |
| 47 Advertisements in Newspapers. | 47 (1) Publish financial results advertisement in newspapers. | 1 English National Daily + 1 Regional Daily (at Registered Office location). Must contain a QR Code and a link to the webpage where complete results are available.
(Information must be sent to the Exchange at the same time it is sent for publication.) |
Within 48 hours of the conclusion of the Board Meeting. |
| 46 Website | 46(2)(s) | The listed entity shall disseminate the required information under a separate section on its website:
(s) separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year. |
At least 21 days prior 1 days prior to the date of AGM |
| Annual Disclosure requirements for large entities | Circular No. SEBI/HO/DDHS/CIR/P/2018/144 | Annual Disclosure to be made by an entity identified as a Large Corporates
Reporting the details of incremental borrowings and the percentage raised through debt (Annexure B1/B2). |
Within 45 days of the end of the FY |
C. Other Quarterly compliance which included half year compliance except
FR (Financial Results)
| Reg No | Regulation No | Particulars | Timeline |
| Intimation | Reg 29 read with Reg 33* | intimation regarding item specified in clause 29(1) be discussed at the meeting of board of directors shall be given at least Two working days in advance (excluding the date of the intimation and date of the meeting), and such intimation shall include the date of such meeting of board of directors. | at least 2 working days in advance, excluding the date of the intimation and date of the meeting |
| Intimations and Disclosure of events or information to Stock Exchanges. | 87B: Intimations and Disclosure of events or information to Stock Exchanges. READ WITH PART E OF Schedule III | The listed entity shall first disclose to stock exchange(s) of all events or information, as specified in Part E of Schedule III, as soon as reasonably possible but not later than twenty four hours from occurrence of the event or information: | not later than 24 HOURS from occurrence of the event or information. |
| Valuation, Rating and NAV disclosure. | 87C(1) (iii) | An issuer whose security receipts are listed on a stock exchange shall ensure that:
(iii) the net asset value is calculated on the basis of such independent valuation and the same is declared by the asset reconstruction company within fifteen days of the end of the quarter. |
Within 15 Days of the end of the quarter. |
| Certificate from Practicing Company Secretary. | Regulation 40 (9 (Regulation 40 (10)- certificate mentioned at sub-regulation (9), shall be filed with the stock exchange(s) simultaneously.) | The listed entity shall ensure that the share transfer agent and/or the in-house share transfer facility, as the case may be, produces a certificate from a practicing CS within 30 days from the end of the FY, certifying that all certificates have been issued within thirty days of the date of lodgement for transfer, subdivision, consolidation, renewal, exchange or endorsement of calls/ allotment monies. | Within 30 days from the end of the financial year. |
| Indian Depository Receipt holding pattern & Shareholding details. |
69(1) |
The listed entity shall file with the stock exchange the Indian Depository Receipt holding pattern on a quarterly basis within fifteen days of end of the quarter in the format specified by the Board. | 15 days from end of each quarter |
D. Event based Compliances
Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
| Reg. No. | Description / Category | Compliance Details (What to Disclose) | Disclosure Timeline |
| 30(2) | Deemed Material Events (Schedule III, Part A, Para A) | Events like strikes, lock-outs, change in name, frauds/ defaults by KMPs/ Promoters, and acquisition/ disposal of units. | As soon as possible, and not later than 24 hours from occurrence. |
| 30(4) | Materiality-Based Events (Schedule III, Part A, Para B) | Events like commencement of commercial production, capacity addition, or product launch, based on the company’s Materiality Policy. | As soon as possible, and not later than 24 hours from occurrence. |
| 30(4)(i) | Quantitative Thresholds (New) | Disclosure is mandatory if the value/impact exceeds the lower of:
1. 2% of turnover 2. 2% of net worth 3. 5% of average profit/loss (last 3 years). |
Same as above (within 24 hours of identifying the impact). |
| 30(6) | Outcome of Board Meetings | Decisions on Dividends, Buy-backs, Financial Results, Fund-raising (Rights Issue/QIP), and Voluntary Delisting. | Within 30 minutes of the closure of the Board Meeting. |
| 30(11) | Market Rumour Verification | Top 100 (from Oct 2023) / Top 250 (from April 2024) entities must confirm, deny, or clarify material market rumours. | Within 24 hours from the reporting of the event in mainstream media. |
| 30(8) | Website Disclosure | All disclosures made to stock exchanges must be hosted on the company’s website. | Within 2 working days of disclosure; host for min. 5 years. |
| 30(13) | Regulatory Actions | Disclosures of any search, seizure, or action by enforcement/regulatory authorities. | As soon as possible; typically within 24 hours. |
6.SEBI (Prohibition of Insider Trading) Regulations, 2015
| Reg. No. | Compliance Description | Compliance Details | Timeline / Frequency |
| 3(5) & 3(6) | Structured Digital Database (SDD) | Maintain a digital database containing the nature of UPSI and the names of persons with whom information is shared along with their PAN. The database must be non-tamperable and maintained internally. | Real-time (Entry must be made upon sharing UPSI).
Retention: 8 years. |
| 7(1)(a) | Initial Disclosure | Every person being appointed as a KMP/Director or becoming a Promoter/Member of Promoter Group must disclose their holding of securities. | Within 7 days of such appointment or becoming a promoter. |
| 7(2) | Continual Disclosure | Promoters, members of promoter group, designated persons, and directors must disclose the number of securities acquired or disposed of if the value exceeds ₹10 Lakhs. | Within 2 trading days of the transaction. |
| 8(1) | Code of Fair Disclosure | The Board of Directors must formulate and publish on its website a code of practices and procedures for fair disclosure of UPSI. | One-time (Amendments to be intimated to stock exchanges immediately). |
| 9(1) | Code of Conduct | The Board must formulate a code of conduct to regulate, monitor, and report trading by its designated persons and their immediate relatives. | Continuous adherence (Review at least once a year). |
| Schedule B (Cl. 4) | Trading Window Closure | Restrict trading by Designated Persons during the period when UPSI is expected to be available (e.g., Financial Results). | From end of quarter till 48 hours after results are made public. |
| Schedule B (Cl. 10) | Pre-clearance of Trades | Designated persons must seek pre-clearance from the Compliance Officer for trades above a certain threshold (defined in the CoC). | Prior to execution of the trade. |
| Schedule B (Cl. 14) | Contra-trade Restriction | Designated persons are prohibited from executing a “contra-trade” (opposite trade) for a specific period after a transaction. | Within 6 months of the prior trade. |
7. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
| Regulation No. | Description | Compliance Details | Timeline / Frequency |
| Reg 8A | Promoter Shareholding Calculation | Promoters’ holdings for “Offer for Sale” (OFS) must be calculated based on shareholding as of the date of filing the Draft Offer Document. | At the time of filing DRHP |
| Reg 9 & 95 | Reporting of Transactions | Report all transactions in securities by the promoter/promoter group and any Pre-IPO placements to the Stock Exchanges. | Within 24 hours of the transaction |
| Reg 15 & 16 | Promoter Lock-in & CapEx | If issue proceeds are used for CapEx (including loan repayment for CapEx), promoter contribution is locked for 3 years (otherwise 18 months). | From the date of allotment |
| Reg 17 | Lock-in of Pledged Shares | Pledged shares held by non-promoters are now deemed “locked-in.” If the pledge is invoked, the lock-in transfers to the lender. | For 6 months post-allotment |
| Reg 25 | Public Announcement (DRHP) | Issuer must make a public announcement in newspapers (English, Hindi, and Regional) within a specific timeframe of filing. | Within 2 working days of filing DRHP |
| Reg 26 | Public Comments on DRHP | The draft offer document must be hosted on SEBI/Exchange websites for public review. | Minimum 21 days from the Public Announcement |
| Reg 43 & 141 | Pre-Issue Advertisement | Notice must be published in the same newspapers where the public announcement was made. | After filing RHP, before issue opens |
| Reg 71 | Rights Issue Filing | Submission of the draft letter of offer to Stock Exchanges and the Board for dissemination. | At the time of filing with the Board |
| Reg 85 | Issue Opening (Rights) | The rights issue must open within a timeframe specified by SEBI from the date of observations. | As specified by SEBI (periodic) |
| Reg 175 | QIP Placement Document | Placement document must contain all material info, simplified under the 2025 rationalization to avoid duplication of LODR data. | Before opening the QIP |
| Reg 281A | Exit to Dissenting Shareholders | Promoters must provide an exit option if there is a change in the “Objects of the Issue” or variation in contract terms. | Post-listing (if objects change) |
| Schedule VI | Disclosure of Litigation | Mandatory disclosure of all criminal proceedings and regulatory actions against KMP and Senior Management. | Ongoing / Update in Offer Doc |
| Schedule VI | Material Agreements | Disclosure of all material agreements (as per SEBI LODR) must now be included in the offer document. | At the time of filing DRHP/RHP |
| Schedule VI | Proforma Financials | Voluntary disclosure allowed for acquisitions/divestments even if below the 20% materiality threshold. | Included in Offer Document |
8. SEBI (Buyback of Securities) Regulations, 2018 (Buyback Regulations)
| Reg. No. | Description | Compliance Details | Timeline |
| 5(i) | Board Approval | Buy-back must be authorized by a resolution passed by the Board of Directors. (Limited to 10% of total paid-up equity capital + free reserves). | Date of the Board Meeting. |
| 5(i)(b) | Special Resolution | If buy-back exceeds 10% (up to 25%), a special resolution must be passed by shareholders. | Within 45 days of Board approval (via Postal Ballot). |
| 5(vi) | Filings with SEBI/Exchanges | Copy of the Board resolution/Special resolution must be filed with SEBI and Stock Exchanges. | Within 2 working days of passing the resolution. |
| 7(i) | Public Announcement | A public announcement must be made in newspapers (English, Hindi, and Regional language) after the board/shareholder approval. | Within 2 working days of the resolution/result declaration. |
| 8(i) | Filing Letter of Offer | The company must file a draft Letter of Offer with SEBI through a Merchant Banker. | Within 2 working days of the Public Announcement. |
| 9(ii) | Dispatch of Letter of Offer | The Letter of Offer must be dispatched to the shareholders of the company. | Within 2 working days from the record date. |
| 9(iv) | Record Date | Date for determining the entitlement and names of shareholders who are eligible to participate. | Not less than 7 working days and not more than 10 working days from the date of public announcement. |
| 9(v) | Opening of Offer | The buy-back offer shall open for subscription. | Within 4 working days from the record date. |
| 9(vi) | Closing of Offer | The period for which the buy-back offer remains open. | Shall remain open for 5 working days. |
| 10 | Escrow Account | Opening of an escrow account and depositing the required amount (25% for first ₹100 Cr; 10% thereafter). | On or before the opening of the offer. |
| 11 | Verification of Tenders | Verification of buy-back tenders by the company/registrar. | Within 3 working days from the date of closure of the offer. |
| 11 | Payment of Consideration | Completion of payment to shareholders whose offers are accepted. | Within 5 working days from the date of closure of the offer. |
| 11 | Extinguishment of Shares | Physical destruction/extinguishment of share certificates or securities in dematerialized form. | Within 7 days of the completion of the buy-back. |
| 11 | Post-Buy-back Report | Filing of a certificate of extinguishment and completion with SEBI. | Within 15 days of the completion of the buy-back. |
| 24(i) | Restriction on Fresh Issue | Prohibition on making a further issue of the same kind of shares (including rights issue). | For a period of 6 months from the expiry of the buy-back period. |
9. SEBI (Depositories and Participants) Regulations 2018)
| Sl.
|
Particulars | Due Date |
| 1. | Regulation 76 – Reconciliation of Shares and Capital Audit. | Within 30 days from end of quarter. (30.04.2026) |
|
2. |
Regulation 74 (5): Processing of demat requests form by Issuer/RTAs – Certificate Received from Registrar.
|
Within 15 days from the end of each quarter. |
- SEBI Circulars & Notifications Tracker: March, 2026
10. Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / Filing mode |
| Companies Act, 2013 | Within 15 days of appointment of an auditor. | The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act. | E – Form NFRA -1 |
| Companies Act, 2013 | Within 30 days of the board meeting | Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. | MGT-14 (Filing of resolution with MCA) |
| Companies Act, 2013 | One Time compliances | Registration of Entities for undertaking CSR activities – Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021. | E-Form CSR-1 |
| Companies Act, 2013 | 30th April, 2026 (for Oct.2025 to Mar. 2026) | Pursuant to Order dated 22 January, 2019 issued under Section 405 of the Companies Act, 2013, specified companies shall submit a half yearly return to MCA in respect of outstanding payments to Micro or Small Enterprises exceeding 45 days. | MSME Form 1 |
| Companies Act, 2013 | once in three years (w.e.f. 31.03.2026) | Last date for filing DIR-3 KYC is 30th September.
For Every DIN / DPIN Holders. Starting 31 March 2026, the annual filing is being replaced by a, a “3-year compliance cycle” Penalty after due date is Rs. 5000/- (one time) |
DIR – 3 KYC / DIR 3 Web- KYC |
| Companies Act, 2013 | Within 60 (sixty) days from the conclusion of each half year. | Reconciliation of Share Capital Audit Report (Half-yearly)
Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014 |
E-Form PAS – 6 |
| Companies Act, 2013 | With in 60 days from the last day of its financial year. | Every foreign company shall prepare and file, within sixty days from the last day of its financial year, to the Registrar annual return in Form FC4. | FC-4 |
| Companies Act, 2013 | within a period of 60 days after the holding of AGM | IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 Statement of unclaimed and unpaid amounts.
This e-form shall be filed within a period of 60 days after the holding of AGM or the date on which it should have been held as per the provisions of section 96 of the Act, whichever is earlier. |
IEPF -2 |
| Companies Act, 2013 | Within 30 days from the conclusion of half year | Return of Nidhi Company for the half year: Every nidhi company shall file half yearly return in e-form NDH-3 within 30 days of conclusion of half year duly certified by Practicing Professional having Valid COP. | NDH – 3 |
*After the expiry of due dates, the respective forms can be filed with respective ROC via MCA21 portal by paying statutory filing fee & delayed filing fee, in accordance with the provisions of the rules and regulations (amended from time to time) as mentioned under the Company Law.
- Important Updates – March, 2026
| Sl. | Particulars of the Circulars | Link
|
| 1 | Companies (Accounting Standards) Amendment Rules 2026 | Click Here |
| 2 | Advisory for Stakeholders for Name Reservation and Incorporation of Company and LLP | Click Here |
| 3 | Advisory for Stakeholders for Name Reservation and Incorporation of Company and LLP dated 25.03.2026 | Click Here |
| 4 | Important MCA Update for Directors on New DIR-3 KYC Web form | Click Here |
11. FSSAI Compliance & Updates
The Food Safety and Standards Authority of India (FSSAI) mandates that specific Food Business Operators (FBOs) submit regular lab test reports via the FoSCoS (Food Safety Compliance System) platform. This is governed by Condition of License No. 12 of the FSS Regulations, 2011.
1. Scope and Mandatory Requirements
| Feature | Details |
| Applicable FBOs | All Manufacturers, Repackers, and Relabellers. |
| Testing Scope | Relevant chemical and/or microbiological contaminants in food products. |
| Laboratory Criteria | Must be an NABL-accredited or FSSAI-notified laboratory. |
| Testing Frequency | At least once every six months. |
| Spacing Rule | A minimum gap of three months is required between two mandatory tests for the same product. |
2. Submission Deadlines on FoSCoS
Reports must be uploaded or linked on the FoSCoS portal within one month of the half-yearly period’s conclusion.
| Testing Period | Last Date for Uploading on FoSCoS |
| April to September | October 31st |
| October to March | April 30th |
3. Consequences of Non-Compliance
Failure to upload reports twice a year or adhere to testing standards can result in strict penalties:
| Type of Penalty | Description |
| Licensing Action | Suspension or complete cancellation of the FSSAI license. |
| Legal/Financial | Significant fines and legal action under the FSS Act, 2006. |
Note for FBOs: To comply, log in to your FoSCoS account, navigate to the “Upload Six Monthly Lab Testing Report” section, and ensure the laboratory used meets FSSAI notification standards.
This Compliance Calendar / Tracker is updated till 31st March, 2026 with all Laws / Regulations and their respective amendments.
*****
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information. Many sources have been considered including newspapers (PIB, ET, BS & HT etc.).
Feel free to share your suggestions / opinions at cslalitrajput@gmail.com
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
Please Check the timeline for compliance under 23(9) of LODR, 2015, w.r.t RPT Disclosure.
Kindly rectify the due date for compliance of Corporate Governance under reg. 27(2) of LODR. It is amended to “within 21 days from quarter end”.
Very useful
Last date for filing Annual Return in Form 11 for LLPs for F Y 2021-22 is 30.06.2022. I find no mention of this
Mr. Lalit,
helpfully preparation done by you to do many compliance in time, but this is observed that there have not covered compliance related to Shareholding Pattern and Corporate governance report etc., as need to submit with Stock Exchange.
Thank you for sharing vast information, keep continue to post it.
Very comprehensive! Really a splendid job sir! Thank you!
Could you please help to understand from where we will get MSME master list. As the transaction done with MSME is need to give in notes to accounts of financials everyyear, identifying MSME parties often difficult, hence requested. Thanks
Thanks to have such information .
Very much informative. Thanks
What was the last date of filing Form 11 for LLP for year ending 31/03/2020 ?
Two forms missing such as DPT-3 and MSME -1.
Very useful article. Thanks Lalit for sharing this.
Does it correct?
GST, Act, 2017 18.02.2020 Return filed by composition dealer statement-cum-challan to declare the details or summary of his/her self-assessed tax payable for a given quarter.
(October 2019 to December 2019)
CMP – 08
filing of GST 9, 9C extended up to 31/01/2019 This intimate for all the readers
THANKS FOR THE UPDATES
excellent paintaking work. highly useful.
nice compilation of due dates and related compliances…
Excellent summary document
thank you sir , for every useful due dates.
Wonderful…thank you very much for complete compliance details..really helpful.
excellent . very useful. of course user has to do some cross check up that is ok. good work
Due date of Form 3CEAD under Income tax would be 31.03.2020 as the provisions are amended with retrospective effect from 01.04.2017
Mr Lalit due date for filing GSTR ANNUAL RETURNS (9,9A & 9C) for Financial Year 2017-18 is already extended from 31.08.2019 to 30.11.2019. Already GSTN portal is confusing now by updating as 30.10.2019 and you have added one more confusion by giving another due date as 30.09.2019 which is base less.
Thank very much sir , Super Tax calendar ,
A Geo Spa pampers adults with wellness treatments based on local traditions, while children are made to feel special with the Kids For All Seasons programme. With Langkawi’s rich natural environment conveniently at its doorstep, be prepared to explore the outdoors with a resident naturalist, or on your own at the Geopark Discovery Centre where Langkawi’s diverse ecosystems and natural attributes are showcased. Or, simply pull up a deck chair and lounge lazily on the 1.5 km stretch of white, sandy beach.
Thank you Lalit for sharing this information.