What are the Advance Tax installment due dates for FY 2024-25?

Advance Tax must be paid in four installments: 15% on or before 15th June, 45% by 15th September, 75% by 15th December, and 100% by 15th March of the financial year.

What is the due date for GSTR-3B monthly return?

For taxpayers with aggregate turnover exceeding ₹5 Crore in preceding FY, the monthly GSTR-3B due date is 20th of the subsequent month. For QRMP taxpayers, it is 22nd or 24th depending on the state category.

What is the due date for Tax Audit Report under Section 63?

The statutory due date for filing Tax Audit Reports in Form 3CA/3CD or 3CB/3CD for corporate and non-corporate audit cases is 30th September of the assessment year.

Statutory Due Dates GuideUpdated for FY 2024-25 / AY 2025-26

Tax Calendar 2025 & Compliance Deadlines

Authoritative schedule of mandatory monthly, quarterly, and annual due dates across Income Tax, GST, TDS, Advance Tax, and MCA/ROC compliances.

Statutory Tax & Regulatory Due Dates

Statutory Compliance Tracker & Deadlines

Stay ahead of regulatory deadlines for Income Tax, GST, TDS, MCA & Payroll.

Due Date	Compliance & Form	Category	Period	Late Consequence
7th of Every Month	TDS / TCS Monthly Deposit Challan ITNS 281 Deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for the preceding month.	TDS	Previous Month	Interest @ 1.5% per month on late deposit from deduction date.
11th of Every Month	GSTR-1 (Monthly Outward Supplies) GSTR-1 Filing of monthly outward supply statements for regular taxpayers not in QRMP scheme.	GST	Previous Month	Late fees ₹50/day (₹20/day for Nil) & buyers unable to view ITC in GSTR-2B.
20th of Every Month	GSTR-3B (Monthly Summary & Tax Payment) GSTR-3B Monthly summary return and tax offset payment for regular GST registered businesses.	GST	Previous Month	Interest @ 18% per annum on net cash tax liability + late fees up to ₹5,000 per return.
15th of Every Month	PF & ESIC Monthly Remittance ECR & ESIC Portal Monthly contribution deposit and electronic return filing for Employees Provident Fund & ESIC.	Payroll / PF & ESIC	Previous Month	Employer contribution disallowed under Section 36(1)(va) if deposited after statutory date.
15th June	Advance Tax Instalment - Q1 (15%) Challan 280 Payment of first instalment (15% of estimated total tax liability) for all corporate and non-corporate assessees.	Income Tax	FY 2025-26 Q1	Interest @ 1% per month under Section 234C on deferment of advance tax.
15th September	Advance Tax Instalment - Q2 (45%) Challan 280 Payment of second instalment (cumulative 45% of estimated total tax liability).	Income Tax	FY 2025-26 Q2	Interest penalty under Section 234C.
15th December	Advance Tax Instalment - Q3 (75%) Challan 280 Payment of third instalment (cumulative 75% of estimated total tax liability).	Income Tax	FY 2025-26 Q3	Interest penalty under Section 234C.
15th March	Advance Tax Instalment - Q4 (100%) Challan 280 Payment of fourth & final instalment (100% of estimated total tax liability).	Income Tax	FY 2025-26 Q4	Interest penalty under Section 234B & 234C.
31st July	Income Tax Return (Non-Audit Cases) ITR-1, 2, 3, 4 Filing of Income Tax Returns for individuals, salaried employees, HUFs, and non-audit business entities.	Income Tax	Assessment Year	Late filing fee under Section 234F (₹5,000 / ₹1,000) & forfeiture of loss carry-forward.
30th September	Tax Audit Report under Section 63 Form 3CA/3CB-3CD Submission of statutory Tax Audit Report by Chartered Accountant for eligible business enterprises.	Income Tax	Previous Financial Year	Penalty under Section 271B equal to 0.5% of turnover (up to ₹1,50,000).
31st October	Income Tax Return (Audit & Corporate Cases) ITR-5, 6, 7 ITR filing for companies, corporate assessees, and working partners of audited firms.	Income Tax	Assessment Year	Interest u/s 234A, 234B + Late fees u/s 234F.
30th September	Annual Director KYC (DIR-3 KYC) DIR-3 KYC / Web Mandatory annual verification of Director Identification Number (DIN) for all active directors.	MCA / ROC	Annual	DIN deactivation on MCA portal & penalty of ₹5,000 per DIN on delayed filing.
Within 30 days of AGM (typically 29th Oct)	Financial Statements Filing (AOC-4) Form AOC-4 / AOC-4 XBRL Filing of audited balance sheet, profit and loss account, and board report with Registrar of Companies.	MCA / ROC	Annual Financials	Hefty daily penalty of ₹100 per day without upper limit.
Within 60 days of AGM (typically 28th Nov)	Annual Return Filing (MGT-7 / 7A) Form MGT-7 / MGT-7A Filing of Annual Return containing shareholding pattern, board meetings, and director details.	MCA / ROC	Annual Return	Penalty of ₹100 per day.
31st December	GST Annual Return & Reconciliation GSTR-9 & GSTR-9C Filing of consolidated annual return GSTR-9 and audited reconciliation GSTR-9C for qualifying entities.	GST	Previous Financial Year	Late fee of ₹200/day (subject to turnover percentage caps).

* Compliance deadlines are subject to official notifications & portal extensions by CBDT/CBIC/MCA.

Advance Tax Installments

Mandatory if estimated tax liability exceeds ₹10,000 in a financial year (June 15, Sept 15, Dec 15, Mar 15).

GSTR-2B ITC Matching

Under Rule 36(4), Input Tax Credit can only be claimed for invoices appearing in auto-drafted GSTR-2B statements.

ROC Annual Filings

Form AOC-4 (Financials) due within 30 days of AGM and Form MGT-7 (Annual Return) due within 60 days of AGM.

Statutory Notice: Dates are based on current provisions of the Income Tax Act, 1961, CGST Act, 2017, and Companies Act, 2013. Any portal-specific extensions notified by CBDT/CBIC/MCA will be updated dynamically on this tracker.