Article contains Major Income Tax and GST Compliances. Income Tax Compliances includes Schedule for Payment of Advance Tax, For Payment of TDS/TCS, Submission of Quarterly TDS/TCS Return and due date for SFT Return.
GST Compliances includes Schedule for Filing of Return of Compositions Dealers (CMP-8 and GSTR-4), GSTR-1 , GSTR 3B, PMT-6, GSTR 9, GSTR-7 and ITC-4. It further includes due date for Acceptance of TDS under GST and for applying LUT.
| INCOME TAX | ||
| COMPLIANCE | FOR period | DUE DATE |
| ADVANCE TAX | Q1 | 15-June |
| Q2 | 15-September | |
| Q3 | 15-December | |
| Q4 | 15-March | |
| IT | ITR | 31-July |
| TAR | 30-September | |
| TAR OF ITR | 31-October | |
| ITR BELATED / REVISED | 31ST DECEMBER | |
| TDS /TCS PAYMENT | CHALLAN | 7TH EVERY MONTH |
| FOR MARCH 30TH APRIL | ||
| TCS 27EQ | Q1 | 15-July |
| Q2 | 15-October | |
| Q3 | 15-January | |
| Q4 | 15-May | |
| TDS 24Q/26Q | Q1 | 31-July |
| Q2 | 31-October | |
| Q3 | 31-January | |
| Q4 | 31-May | |
| SFT | YEARLY | 31-May |
GST
| FOR COMPOSITION | |||
| CMP-8 | QUARTERLY | 18-July | |
| CMP-8 | QUARTERLY | 18-October | |
| CMP-8 | QUARTERLY | 18-January | |
| CMP-8 | QUARTERLY | 18-April | |
| GSTR 4 | YEARLY | 30-April | |
–
| RETURN FILING SCHEDULE FOR MONTHLY PARTIES | |||||
| GSTR 1 | DUE DATE | GSTR 3B | DUE DATE | ||
| MONTHLY | GSTR 1 | 11th | MONTHLY | GSTR 3B | 20th |
–
| RETURN FILLING SCHEDULE FOR QUARTERLY PARTIES | ||||||
| GSTR 1 / IFF | DUE DATE | GSTR 3B | DUE DATE | |||
| JAN | OPTIONAL | 13th FEB | JAN | PMT-6-MONTHLY( If Tax payable then only ) | 25th FEB | |
| FEB | OPTIONAL | 13th MAR | FEB | PMT-6-MONTHLY( If Tax payable then only ) | 25th MAR | |
| MAR | QUARTERLY GSTR 1 FOR JAN-MARCH | 13th APR | MAR | QUARTERLY GSTR 3B FOR JAN-MARCH ( COMPULSORY) | 22th APR | |
| APR | OPTIONAL | 13th MAY | APR | PMT-6-MONTHLY( If Tax payable then only ) | 25th MAY | |
| MAY | OPTIONAL | 13th JUN | MAY | PMT-6-MONTHLY( If Tax payable then only ) | 25th JUN | |
| JUN | QUARTERLY GSTR 1 FOR APR-JUN | 13th JUL | JUN | QUARTERLY GSTR 3B FOR APR-JUN ( COMPULSORY) | 22th JUL | |
| JUL | OPTIONAL | 13th AUG | JUL | PMT-6-MONTHLY( If Tax payable then only ) | 25th AUG | |
| AUG | OPTIONAL | 13th SEP | AUG | PMT-6-MONTHLY( If Tax payable then only ) | 25th SEP | |
| SEP | QUARTERLY GSTR 1 FOR JUL-SEP | 13th OCT | SEP | QUARTERLY GSTR 3B FOR JUL-SEP ( COMPULSORY) | 22th OCT | |
| OCT | OPTIONAL | 13th NOV | OCT | PMT-6-MONTHLY( If Tax payable then only ) | 25th NOV | |
| NOV | OPTIONAL | 13th DEC | NOV | PMT-6-MONTHLY( If Tax payable then only ) | 25th DEC | |
| DEC | QUARTERLY GSTR 1 FOR OCT-DEC | 13th JAN | DEC | QUARTERLY GSTR 3B FOR OCT-DEC ( COMPULSORY) | 22th JAN | |
OTHER GST COMPLIANCES
1. GSTR 9 – DECEMBER MONTH (FOR THOSE HAVING TURNOVER MORE THAN 2 CRORE )
2. TDS ACCEPT- before 20TH EVERY MONTH ( FOR whose TDS has been deducted)
3. LUT apply – MARCH EVERY YEAR ( FOR EXPORTERS)
4. GSTR 7 – 10TH EVERY MONTH ( FOR TDS DEDUCTORS)
5. ITC 4- 24TH OF QUARTER END ( FOR JOB WORK DETAILS)
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