Compliance library
Every Indian statutory due date, in one place
158 obligations across the Companies Act, GST, income tax and TDS, the labour statutes, FEMA, the RBI’s scale-based regulation and SEBI’s listing obligations. For each one: when it falls due, which entities it binds, the section it comes from and what lapsing costs. Nothing here is behind a login.
These are the same rules Lawzer uses to generate a client’s calendar, so this list and the product cannot disagree.
These are the standing statutory dates. The government extends deadlines often, and an extension is not reflected here until the rule itself is updated. Mallah Software Services Private Limited is a software company, not a firm of company secretaries or chartered accountants — confirm any date with your professional before you rely on it. See the Professional Disclaimer.
ROC / MCA
17 obligations- ADT-1Notice of Auditor Appointment15 days from the AGM that appoints the auditor, every 5 years
- AOC-4Filing of Financial Statements30 days from the AGM
- AOC-4-OPCFiling of Financial Statements (OPC)180 days after financial year end
- BEN-2Return of Significant Beneficial Owners30 days from receipt of Form BEN-1
- CSR-2Report on Corporate Social Responsibility30 days from the AGM
- CSR-2-OPCReport on Corporate Social Responsibility (OPC)180 days after financial year end
- DIR-12Change in Directors or KMP30 days from the change in directorship
- DIR-3-KYCDirector KYC30 Jun every 3 years, from 2028 (30 Sep each year before 2025-26)
- DPT-3Return of Deposits30 Jun each year
- INC-20ADeclaration of Commencement of Business180 days from incorporation
- LLP-11LLP Annual Return30 May each year
- LLP-8Statement of Account & Solvency30 Oct each year
- MGT-7Annual Return60 days from the AGM
- MGT-7AAbridged Annual Return60 days from the AGM
- MSME-1Half-yearly Return of MSME Dues31 Oct and 30 Apr
- PAS-3Return of Allotment30 days from the date of allotment
- PAS-6Reconciliation of Share Capital Audit Report29 Nov and 30 May
Secretarial
6 obligations- AGMAnnual General Meeting30 Sep each year
- BOARD-MEETINGBoard MeetingLast day of the month, 0 months after quarter end
- DIR-8Director Non-disqualification Disclosure30 Jun each year
- MBP-1Disclosure of Interest by Directors30 Jun each year
- MR-3Secretarial Audit Report30 Sep each year
- STAT-REGISTERSStatutory Registers Update15th, 1 month after quarter end
GST
12 obligations- CMP-08Composition Scheme Quarterly Statement18th, 1 month after quarter end
- GST-ITC-RECONGSTR-2B Input Tax Credit Reconciliation18th of the following month
- GSTR-1Statement of Outward Supplies11th of the following month
- GSTR-1-QRMPQuarterly Statement of Outward Supplies (QRMP)13th, 1 month after quarter end
- GSTR-3BMonthly Summary Return & Tax Payment20th of the following month
- GSTR-3B-QRMPQuarterly Return (QRMP)22nd, 1 month after quarter end
- GSTR-3B-QRMP-24Quarterly Return (QRMP)24th, 1 month after quarter end
- GSTR-4Composition Annual Return30 Jun each year
- GSTR-9GST Annual Return31 Dec each year
- GSTR-9CGST Reconciliation Statement31 Dec each year
- ITC-04Job Work Return25 Oct and 25 Apr
- PMT-06Monthly Tax Payment under QRMP25th of the following month
TDS / TCS
7 obligations- FORM-16Issue of Salary TDS Certificates to Employees15 Jun each year
- FORM-16AIssue of Non-salary TDS Certificates15 days after the quarterly statement: 15 Aug / 15 Nov / 15 Feb / 15 Jun
- TCS-27EQQuarterly TCS Statement31 Jul / 31 Oct / 31 Jan / 31 May (15 Jul / 15 Oct / 15 Jan / 15 May before 2026-27)
- TDS-24QQuarterly TDS Statement — Salaries31 Jul / 31 Oct / 31 Jan / 31 May
- TDS-26QQuarterly TDS Statement — Other than Salaries31 Jul / 31 Oct / 31 Jan / 31 May
- TDS-27QQuarterly TDS Statement — Non-residents31 Jul / 31 Oct / 31 Jan / 31 May
- TDS-PAYMENTMonthly TDS Deposit7th of the following month (30th for Mar)
Income Tax
10 obligations- ADVANCE-TAXAdvance Tax Instalment15 Jun, 15 Sep, 15 Dec, 15 Mar
- FORM-10BAudit Report for Charitable Institutions30 Sep each year
- FORM-10B-TPAudit Report for Charitable Institutions (transfer pricing cases)31 Oct each year
- FORM-3CEBTransfer Pricing Report31 Oct each year
- ITR-AUDITIncome Tax Return (companies and audit cases)31 Oct each year
- ITR-BUSINESSIncome Tax Return (unaudited business)31 Aug each year
- ITR-NONAUDITIncome Tax Return (other assessees)31 Jul each year
- ITR-TPIncome Tax Return (transfer pricing cases)30 Nov each year
- TAX-AUDITTax Audit Report30 Sep each year
- TAX-AUDIT-TPTax Audit Report (transfer pricing cases)31 Oct each year
Labour & Payroll
50 obligations- BONUS-FORM-DAnnual Return of Bonus Paid1 Feb each year — no longer owed for periods from 2026-04-01
- EPF-ECRProvident Fund ECR & Contribution15th of the following month
- ESI-CONTRIBUTIONESI Contribution15th of the following month
- KL-SHOPS-WFShops and Establishments Workers Welfare Fund Contribution (Kerala)4th of the following month
- LABOUR-ANNUAL-RETURNAnnual Return under the Labour Codes31 Jan each year, from 2027
- LABOUR-ANNUAL-RETURN-DLAnnual Labour Returns (Delhi)15 Jan each year, from 2027
- LABOUR-ANNUAL-RETURN-HRAnnual Labour Returns (Haryana)21 Jan each year, from 2027
- LABOUR-ANNUAL-RETURN-KLAnnual Labour Returns (Kerala)30 Jan each year, from 2027
- LABOUR-ANNUAL-RETURN-MHAnnual Labour Returns (Maharashtra)10 Jan each year, from 2027
- LABOUR-ANNUAL-RETURN-MPAnnual Labour Returns (Madhya Pradesh)21 Jan each year, from 2027
- LWFLabour Welfare Fund Contribution14 Jul and 14 Jan
- LWF-APLabour Welfare Fund Contribution (Andhra Pradesh)31 Jan each year
- LWF-DUESFines and Unpaid Wages to the Labour Welfare Fund15th, 1 month after quarter end
- LWF-DUES-PBFines and Unpaid Wages to the Labour Welfare Fund (Punjab, Chandigarh and Haryana)1st, 2 months after quarter end
- LWF-GOALabour Welfare Fund Contribution (Goa)31 Jul and 31 Jan
- LWF-HRLabour Welfare Fund Contribution (Haryana)30 Dec each year
- LWF-KALabour Welfare Fund Contribution (Karnataka)15 Jan each year
- LWF-KLLabour Welfare Fund Contribution (Kerala)14 Jul and 14 Jan
- LWF-PBLabour Welfare Fund Contribution (Punjab and Chandigarh)14 Oct and 14 Apr
- LWF-REGISTERLabour Welfare Fund Register Extract31 Jan each year
- LWF-REGISTER-GJLabour Welfare Fund Register Extract (Gujarat)15th, 1 month after quarter end
- LWF-TGLabour Welfare Fund Contribution (Telangana)31 Jan each year
- LWF-TNLabour Welfare Fund Contribution (Tamil Nadu)30 Jan each year
- OSH-CONTRACTOR-RETURNContractor's Half-Yearly Return under the Labour Codes30 Jul and 30 Jan
- POSH-ANNUALPOSH Annual Report31 Jan each year
- PT-ANNUALProfessional Tax Annual Return30 Mar each year
- PT-ANNUAL-BRProfessional Tax Annual Return (Bihar)30 Nov each year
- PT-ANNUAL-GJProfessional Tax Annual Return (Gujarat)15 days after financial year end
- PT-ANNUAL-KAProfessional Tax Annual Return (Karnataka)60 days after financial year end
- PT-ANNUAL-MHProfessional Tax Annual Return (Maharashtra)15 Mar each year (31 Mar each year before 2025-26)
- PT-ANNUAL-MLProfessional Tax Annual Return (Meghalaya)30 May each year
- PT-ANNUAL-MZProfessional Tax Annual Return (Mizoram)30 Jul each year
- PT-ANNUAL-PBDevelopment Tax Annual Return (Punjab)31 Aug each year (30 Apr each year before 2021-22)
- PT-ANNUAL-TRProfessional Tax Annual Return (Tripura)30 Apr each year
- PT-ANNUAL-WBProfessional Tax Annual Return (West Bengal)30 Apr each year
- PT-MONTHLYProfessional Tax Remittance31st of the same month
- PT-PAY-BRProfessional Tax Deposit (Bihar)15 Nov each year
- PT-PAY-JHProfessional Tax Quarterly Payment (Jharkhand)15th, 1 month after quarter end
- PT-PAY-KLProfessional Tax Half-Yearly Payment (Kerala)31 Aug and 29 Feb
- PT-PAY-TNProfessional Tax Half-Yearly Payment (Tamil Nadu)15 Sep and 15 Feb
- PT-RETURN-MPProfessional Tax Quarterly Return (Madhya Pradesh)15th, 1 month after quarter end
- PT-RETURN-PYProfessional Tax Half-Yearly Return (Puducherry)30 Oct and 30 Apr
- PT-RETURN-SKProfessional Tax Quarterly Return (Sikkim)Last day of the month, 1 month after quarter end
- PT-WB-CERTProfessional Tax Compliance Certificate (West Bengal)31 Oct each year, from 2026
- PT-WB-CERT-2025Professional Tax Compliance Certificate under the ₹30,000 test (West Bengal)31 Oct each year — no longer owed for periods from 2026-04-01
- SHOPS-RENEWALShops & Establishment Registration Renewal30 days before the registration runs out
- SHOPS-RENEWAL-YEARLYShops & Establishment Registration Renewal (Telangana, Kerala)1 Dec each year
- SHOPS-RETURN-GJShops & Establishments Annual Return (Gujarat)31 Jan each year
- SHOPS-RETURN-MHShops & Establishments Annual Return (Maharashtra)28 Feb each year
- SHOPS-RETURN-TGShops & Establishments Quarterly Return (Telangana)10th, 1 month after quarter end
FEMA / RBI
18 obligations- ECB-1-REVISEDRevised Form ECB 1 on a Change to a Borrowing7 days from the end of the month in which the change took effect
- ECB-2Form ECB 2 on Proceeds Received and Debt Serviced7 days from the end of the month in which the proceeds were received or the debt serviced
- ECB-FORM-LRNLoan Registration Number for an External Commercial BorrowingOn signing the loan agreement
- FC-GPRReporting of Foreign Investment30 days from the date of allotment
- FC-TRSTransfer of Capital Instruments to or from a Non-Resident60 days from the transfer, or the receipt of consideration, whichever is earlier
- FDI-LLP-IForeign Capital Contribution to an LLP30 days from the receipt of the contribution
- FDI-LLP-IIDisinvestment or Transfer of an LLP Interest60 days from the receipt of funds
- FLA-RETURNForeign Liabilities and Assets Return15 Jul each year
- FORM-CNConvertible Notes Issued to a Non-Resident30 days from the date of issue of the notes
- FORM-DIDownstream Investment Reporting30 days from the date of allotment
- FORM-ESOPESOPs Issued to a Person Resident Outside India30 days from the date of issue of the options
- FORM-IPIAcquisition of Immovable Property Outside India90 days from the date of acquisition or transfer — no longer owed for periods from 2022-08-22
- ODI-APRAnnual Performance Report for Overseas Investment31 Dec each year
- ODI-DISINVESTDisinvestment from an Overseas Entity30 days from the receipt of the disinvestment proceeds
- ODI-FORM-FCFinancial Commitment for Overseas InvestmentOn the outward remittance or the financial commitment, whichever is earlier
- ODI-FORM-OPIOverseas Portfolio Investment Return29 Nov and 30 May
- ODI-RESTRUCTURERestructuring of an Overseas Entity30 days from the date of the restructuring
- SOFTEXExport Declaration for Software Exports30 days from the date of the invoice
RBI — NBFC
22 obligations- DNBS-01Important Financial Parameters — Middle and Upper Layer21 days after the quarter ends: 21 Jul / 21 Oct / 21 Jan / 21 Apr (15th, 1 month after quarter end for periods beginning before 2026-07-01)
- DNBS-02Important Financial Parameters — Base Layer21 days after the quarter ends: 21 Jul / 21 Oct / 21 Jan / 21 Apr (15th, 1 month after quarter end for periods beginning before 2026-07-01)
- DNBS-03Prudential Norms Return21 days after the quarter ends: 21 Jul / 21 Oct / 21 Jan / 21 Apr (15th, 1 month after quarter end for periods beginning before 2026-07-01)
- DNBS-04A-STDLShort Term Dynamic Liquidity21 days after the quarter ends: 21 Jul / 21 Oct / 21 Jan / 21 Apr (10th of the following month for periods beginning before 2026-07-01)
- DNBS-04B-ALMStructural Liquidity & Interest Rate Sensitivity15th of the following month (20th, 1 month after quarter end for periods beginning before 2026-07-01)
- DNBS-10-SACStatutory Auditor Certificate15 days before the AGM (31 Dec each year before 2026-27)
- DNBS-13Overseas Investment Details21 days after the quarter ends: 21 Jul / 21 Oct / 21 Jan / 21 Apr
- NBFC-CCOChief Compliance Officer & Compliance Function30 Jun each year
- NBFC-CIC-REPORTCredit Information Reporting7 days after the 15th and after the last day of each month (10th of the following month for periods beginning before 2025-01-01)
- NBFC-CRARCapital Adequacy Review30th, 1 month after quarter end — no longer owed for periods from 2026-07-01
- NBFC-CRILCCentral Repository of Information on Large Credits15th of the following month
- NBFC-CROChief Risk Officer & Risk Management Committee30 Jun each year
- NBFC-D-LIQUIDLiquid Asset & Statutory Reserve — Deposit Taking15th, 1 month after quarter end
- NBFC-FMRFraud Monitoring Return15th, 1 month after quarter end
- NBFC-FPCFair Practices Code Review30 Jun each year
- NBFC-GRIEVANCEGrievance Redressal Report30th, 1 month after quarter end
- NBFC-INTERNAL-AUDITRisk Based Internal AuditLast day of the month, 1 month after quarter end — no longer owed for periods from 2026-07-01
- NBFC-NOFNet Owned Fund Review31 Mar each year, from 2027 — no longer owed for periods from 2027-04-01
- NBFC-UL-CET1Common Equity Tier 1 Review30th, 1 month after quarter end — no longer owed for periods from 2026-07-01
- NBFC-UL-LARGE-EXPOSURELarge Exposure Framework21 days after the quarter ends: 21 Jul / 21 Oct / 21 Jan / 21 Apr (30th, 1 month after quarter end for periods beginning before 2026-07-01)
- NBFC-UL-LISTINGMandatory Listing — Upper Layer31 Mar each year
- NBS-9Annual Return — Non-deposit Taking NBFC60 days after financial year end — no longer owed for periods from 2026-04-01
SEBI / LODR
16 obligations- LODR-13-GRIEVANCEInvestor Grievance Report21st, 1 month after quarter end
- LODR-14-FEESAnnual Listing Fees30 Apr each year
- LODR-23-RPTRelated Party Transaction Disclosure14 Nov and 30 May
- LODR-24A-SCRAnnual Secretarial Compliance Report60 days after financial year end
- LODR-27-CGIntegrated Filing (Governance)30 days after the quarter ends: 30 Jul / 30 Oct / 30 Jan / 30 Apr (21st, 1 month after quarter end for periods beginning before 2024-10-01)
- LODR-29-INTIMATIONPrior Intimation of Board Meeting6 days before the board meeting
- LODR-30-MATERIALDisclosure of Material Events1 day from the material event
- LODR-31-SHPShareholding Pattern21st, 1 month after quarter end
- LODR-32-DEVIATIONStatement of Deviation in Use of Funds45 days after the quarter ends: 14 Aug / 14 Nov / 14 Feb / 15 May
- LODR-33-ANNUALAnnual Audited Financial Results60 days after financial year end
- LODR-33-QUARTERLYQuarterly Financial Results45 days after the quarter ends: 14 Aug / 14 Nov / 14 Feb
- LODR-34-ANNUAL-REPORTAnnual Report to Stock Exchanges24 days before the AGM
- LODR-40-TRANSFERTransfer & Transmission Certificate30 Oct and 30 Apr — no longer owed for periods from 2024-10-01
- LODR-76-RSCAReconciliation of Share Capital Audit30th, 1 month after quarter end
- PIT-7-DISCLOSUREInsider Trading Continual Disclosure7th, 1 month after quarter end
- PIT-SDDStructured Digital Database Review21st, 1 month after quarter end