The Compliance Calendar updated up to 31 May 2026 provides a comprehensive overview of key statutory, regulatory, and corporate compliance requirements applicable during June 2026 across multiple laws and regulatory frameworks in India. Under FEMA and RBI regulations, businesses receiving foreign investments, undertaking overseas investments, share transfers involving residents and non-residents, LLP investments, depository receipts, and ECB transactions must comply with various reporting obligations such as FLA, FC-GPR, FC-TRS, LLP reporting forms, and ECB returns. The calendar also highlights significant RBI notifications issued during May 2026, including amendments relating to governance, capital adequacy, investment portfolios, foreign exchange management, and remittance facilitation. Under the Income-tax framework, important compliances include TDS/TCS deposits, advance tax payments, statements relating to trusts, investment funds, securitisation trusts, business trusts, AIFs, securities transaction tax, and various reporting requirements for FY 2025-26. GST compliances cover GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, GSTR-8, PMT-06, GSTR-11, QRMP filings, refund applications, and notable GST updates issued during May 2026. Other statutory requirements include EPF, ESIC, Professional Tax, gratuity, and contract labour compliances. The calendar also details extensive SEBI-related obligations under LODR, Insider Trading, ICDR, Buyback Regulations, and Depositories Regulations, covering financial results, disclosures, digital databases, shareholding patterns, buybacks, and capital market transactions. Corporate law compliances under the Companies Act, 2013 include MGT-14, DPT-3, BEN-2, PAS-6, IEPF filings, CSR registrations, foreign company filings, and DIR-3 KYC requirements, while LLPs must comply with Form 11 filing obligations. Additionally, the calendar highlights important MCA updates and FSSAI requirements, including the extended deadline of 15 June 2026 for filing Annual Return Form D1 by eligible Food Business Operators. Overall, the tracker serves as a consolidated compliance reference for businesses, professionals, listed entities, LLPs, and regulated organizations.
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: May, 2026
2. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1. | Due date for deposit of Tax deducted/collected for the month of May, 2026. However, all sum deducted/collected 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 | 07.06.2026 |
| 2. | Declaration under section 394(2) of the Income-tax Act 2025 to be made by a buyer for obtaining goods without collection of tax in the month of May, 2026 | 07.06.2026 |
| 3 | Certificate under section 395(4) of the Income-tax Act 2025 for tax deducted at source under section 393(1) of the Income-tax Act 2025 [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in the month of April, 2026 | 14.05.2026 |
| 4 | Due date for furnishing the statement of income distributed by the Securitisation Trust to the investors | 15.06.2026 |
| 5 | Furnishing of statement of income paid or credited by an investment fund to its unit holder for the previous year 2025-26 | 15.06.2026 |
| 6 | Due date for furnishing statement by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of May, 2026 | 15.06.2026 |
| 7 | Due date for furnishing of the prescribed Form by an office of the Government where TDS/TCS for the month of May, 2026 has been paid without the production of a challan | 15.06.2026 |
| 8 | Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2026 | 15.06.2026 |
| 9 | Monthly statement by stock exchange in respect of transactions in which client codes have been modified after registering in system for the month of May, 2026 | 15.06.2026 |
| 10 | Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2025-26 | 15.06.2026 |
| 11 | First instalment of advance tax for the Tax Year 2026-27 | 15.06.2026 |
| 12 | Electronically submission of information pertaining to any transfer of the share of, or interest in, a foreign company/entity as referred to in Explanation 5 to section 9(1)(i) (Income-tax Act 1961) which takes place during the Financial Year 2025-26 | 29.06.2026 |
| 13 | Due date for e-filing of a statement in Form No. 3CEK (Income-tax Rules, 1962) by an eligible investment fund under section 9A (Income-tax Act 1961) in respect of its activities in the financial year 2025-26 | 29.06.2026 |
| 14 | Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2025-26 | 30.06.2026 |
| 15 | Due date for furnishing statement by Alternative Investment Fund (AIF) to unit holders in respect of income distributed during the previous year 2025-26 | 30.06.2026 |
| 16 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2026 | 30.06.2026 |
| 17 | Return in respect of securities transaction tax for the financial year 2025-26 | 30.06.2026 |
| 18 | Annual statement pertaining to income distributed during financial year 2025-26 by a securitisation trust | 30.06.2026 |
| 19 | Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in the month of May, 2026 | 30.06.2026 |
| 20 | Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2025-26 | 30.06.2026 |
- Key Notifications:
| Sl. | Particulars of the Notification(s) | File No. / Circular No. | Link(s) |
| 1. | Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962 | Notification No. 6/2026 | |
| 2 | Offline Utility and Excel Utility for ITR-1, ITR-4 & ITR-2 for AY 2026-27 is available for filing. | News & e-Campaigns | Click Here |
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 |
| May., 2026 | 20th June, 2026 | Due Date for filling GSTR – 3B return for the month of May, 2026 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return
(May., 2026) |
11.06.2026 | 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 |
20.06.2026 |
|
GSTR -6 |
Every Input Service Distributor (ISD) | 13th of succeeding month |
13.06.2026 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month |
10.06.2026 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.06.2026 |
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 May, 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 |
13.06.2026 |
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 |
F. 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. | 25.06.2026 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.06.2026
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.
- GST UPDATES – May, 2026:
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) | 15.06.2026 | PF Payment | ECR |
| ESIC (Employees’ State Insurance Act, 1948) | 15.06.2026 | 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 |
5. SEBI – Securities Exchange Board of INDIA
- Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015
A. Half – Yearly Compliances:
| Sl. No. | Regulation reference | Compliance Particulars | Timeline / Due Date |
| 1 | 33 | Financial Results | Within 45 days from quarter end . And in case of Annual Financial Result, within 60 days from end of Financial Year. |
| 2 | 23 (9) | Disclosures of related party transactions | On the date of publication of standalone and consolidated financial results. The Disclosure of related party transactions shall be forming part of the Integrated Filing – Financials. |
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:
a) 2% of turnover b) 2% of net worth c) 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 rumors. | 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. |
| 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 Tracker: May, 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 | 30th May 2026
Within 60 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 |
| Companies Act, 2013 | 30 June 2026 | Return of Deposits – Companies holding deposits | DPT- 3 |
| Companies Act, 2013 | within 30 days of receiving Form BEN-1. | mandatory e-form under Section 90 of the Companies Act, 2013, used by companies to report details of their Significant Beneficial Owners (SBOs) to the Registrar of Companies (RoC). | BEN- 2 |
*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.
COMPLIANCE REQUIREMENT UNDER the Limited Liability Partnership (LLP) Act, 2008 AND RULES MADE THEREUNDER;
| Form | Purpose | Who Should File | Due Date |
| Form 11 | Annual Return for LLP | All LLPs | 30th May 2026
Within 60 days of FY-end |
- Important Updates – May, 2026
| Sl. | Particulars of the Circulars | Link |
| 1 | The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026. | Click Here |
| 2 | In exercise of the powers conferred by Sec. 467 (1) of the CA, 2013 | Click Here |
| 3 | Extension of Registration Deadline MCA21 NextGen Industry Consultation Workshop | Click Here |
| 4 | Procedure for Transfer of Membership Interest in a Company Without Share Capital | Click Here |
| 5 | Query: Procedure to be followed in case of transfer of interest of a member in a company not having share capital? | Click Here |
11. FSSAI Compliance
As per the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011, it is mandatory for specific categories of Food Business Operators (FBOs) to report their annual activities to the FSSAI. The FoSCoS (Food Safety Compliance System) portal is now accepting submissions for the recently concluded financial year.
The FoSCoS portal is active for filing Annual Return (Form D1) for FY 2025–26. Manufacturers (including repackers and relabellers), exporters, and importers must ensure submission of returns by 31st May 2026.
Key Filing Details
- Applicable Form: Form D1 (Annual)
- Deadline: 31st May 2026
- Extended deadline: 15th June 2026
- Late Penalty: ₹100 per day after the due date
- Mandatory FBOs: Manufacturers, Repackers, Relabellers, Exporters, and Importers
FSSAI Extends Deadline for FY 2025–2026 Annual Return Submission
The Food Safety and Standards Authority of India (FSSAI) has officially extended the deadline for filing the mandatory Annual Return (Form D1) for the financial year 2025–2026. Food Business Operators (FBOs) now have until June 15, 2026, to submit their returns without incurring penalties.
This extension provides crucial compliance relief to thousands of businesses across the Indian food sector, allowing them additional time to compile and verify their annual transaction data.
This Compliance Calendar / Tracker is updated till 31st May, 2026 with all Laws / Regulations and their respective amendments.
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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
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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 ,
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Thank you Lalit for sharing this information.