Compliance library
Every Indian statutory due date, in one place
106 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
16 obligations- ADT-1Notice of Auditor Appointment15 days from the AGM
- 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 Responsibility31 Mar each year
- DIR-12Change in Directors or KMP30 days from the change in directorship
- DIR-3-KYCDirector KYC30 Sep each year
- 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
11 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-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 Form 16 to Employees15 Jun each year
- FORM-16AIssue of Form 16A Certificates15th, 2 months after quarter end
- TCS-27EQQuarterly TCS Statement15 Jul / 15 Oct / 15 Jan / 15 May
- 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
Income Tax
6 obligations- ADVANCE-TAXAdvance Tax Instalment15 Jun, 15 Sep, 15 Dec, 15 Mar
- FORM-10BAudit Report for Charitable Institutions30 Sep each year
- FORM-3CEBTransfer Pricing Report31 Oct each year
- ITR-AUDITIncome Tax Return (audit cases)31 Oct each year
- ITR-NONAUDITIncome Tax Return (non-audit cases)31 Jul each year
- TAX-AUDITTax Audit Report30 Sep each year
Labour & Payroll
8 obligations- BONUS-FORM-DAnnual Return of Bonus Paid1 Feb each year
- EPF-ECRProvident Fund ECR & Contribution15th of the following month
- ESI-CONTRIBUTIONESI Contribution15th of the following month
- LWFLabour Welfare Fund Contribution15 Jul and 15 Jan
- POSH-ANNUALPOSH Annual Report31 Jan each year
- PT-ANNUALProfessional Tax Annual Return30 Jun each year
- PT-MONTHLYProfessional Tax Remittance31st of the same month
- SHOPS-RENEWALShops & Establishment Registration Renewal31 Dec each year
FEMA / RBI
17 obligations- ECB-2ECB-2 Return on Utilisation and Debt Servicing7 days from the end of the month of utilisation or debt servicing
- ECB-FORM-LRNLoan Registration Number for an External Commercial Borrowing7 days from 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
- 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
- SOFTEXSOFTEX Declaration for Software Exports30 days from the date of the invoice
RBI — NBFC
19 obligations- DNBS-02Important Financial Parameters15th, 1 month after quarter end
- DNBS-03Prudential Norms Return15th, 1 month after quarter end
- DNBS-04A-STDLShort Term Dynamic Liquidity10th of the following month
- DNBS-04B-ALMStructural Liquidity & Interest Rate Sensitivity20th, 1 month after quarter end
- DNBS-10-SACStatutory Auditor Certificate31 Dec each year
- NBFC-CCOChief Compliance Officer & Compliance Function30 Jun each year
- NBFC-CIC-REPORTCredit Information Reporting10th of the following month
- NBFC-CRARCapital Adequacy Review30th, 1 month after quarter end
- 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
- NBFC-NOFNet Owned Fund Review30 Jun each year
- NBFC-UL-CET1Common Equity Tier 1 Review30th, 1 month after quarter end
- NBFC-UL-LARGE-EXPOSURELarge Exposure Framework30th, 1 month after quarter end
- NBFC-UL-LISTINGMandatory Listing — Upper Layer31 Mar each year
- NBS-9Annual Return — Non-deposit Taking NBFC60 days after financial year end
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-CGCorporate Governance Report21st, 1 month after quarter end
- LODR-29-INTIMATIONPrior Intimation of Board Meeting5 days from 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 Funds15th, 2 months after quarter end
- LODR-33-ANNUALAnnual Audited Financial Results60 days after financial year end
- LODR-33-QUARTERLYQuarterly Financial Results15th, 2 months after quarter end
- LODR-34-ANNUAL-REPORTAnnual Report to Stock Exchanges0 days from the AGM
- LODR-40-TRANSFERTransfer & Transmission Certificate30 Oct and 30 Apr
- 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