Kosha.Services · Compliance planning

India compliance calendar
for your industry.

Browse India’s recurring filings, industry requirements and event-based obligations. See this month’s recurring due dates, choose another month, or browse compliance guidance by industry.

32 industry groups 76 planning records 12 months to explore

Updated 2 October 2026 · Standard rules, subject to notifications and extensions.

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“Show” includes event-based and licence requirements when selected. Applicability labels narrow records; they do not determine every obligation for a legal entity.

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Importers and exporters

October compliance agenda

33 matching records · Dates and business-specific requirements

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Months refer to when a filing or payment is due, not the period it covers. This is a recurring planning calendar, not a year-specific feed of confirmed deadlines. State, registration, turnover and business events determine what actually applies.

Explore Importers and exporters guidance →

Recurring due-date rules 8

Standard timing7th • following month, except MarchMonthly

Income tax · Cross-industry

TDS deposit: regular non-government deductors

Applies to: Tax deductor · India

Use the regular monthly deposit timetable for the applicable tax period. March deductions have a separate deadline; challan-cum-statement transactions and government deductors follow different rules.

Preparation, sources & guidance

Prepare: Reconcile salary and vendor deductions, the correct Act/section, challans and taxpayer identifiers before payment.

Record type: Recurring rule

Income Tax Department: tax payment FAQs

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Standard timing11th • following monthMonthly

GST · Cross-industry

GSTR-1: monthly outward supplies

Applies to: Registered business · India

Standard rule: 11th of the following month. A government notification may extend the date.

Preparation, sources & guidance

Prepare: Reconcile invoice and amendment records before reporting outward supplies.

Record type: Recurring rule

GST portal: GSTR-1 guidance

Recorded extension history

10 January 2025 notification — Historical period only: December 2024 monthly GSTR-1 was extended to 13 January 2025 by Notification 01/2025-Central Tax. This does not change later monthly deadlines. Notification

Existing source check: 2026-10-01. Check current period-specific notifications.

Standard timing13th • month after quarterQuarterly

GST · Cross-industry

GSTR-1: quarterly outward supplies

Applies to: Registered business · India

Standard rule: 13th of the month after the quarter, subject to a notified extension. Confirm the filing frequency in the taxpayer profile.

Preparation, sources & guidance

Prepare: Include the quarter’s reportable supplies and account for any invoice information already furnished.

Record type: Recurring rule

GST portal: GSTR-1 guidance

Recorded extension history

10 January 2025 notification — Historical period only: October–December 2024 quarterly GSTR-1 was extended to 15 January 2025 by Notification 01/2025-Central Tax. This does not change later quarterly deadlines. Notification

Existing source check: 2026-10-01. Check current period-specific notifications.

Standard timing15th • following monthMonthly

Employment · Cross-industry

EPF contribution and ECR reconciliation

Applies to: Employer · India

For covered establishments and eligible members, reconcile the wage month and remit contributions by the regular monthly deadline, subject to applicable relief.

Preparation, sources & guidance

Prepare: Match member identifiers, joining/exits, contributory wages and payment acknowledgement.

Record type: Recurring rule

EPFO: recovery manual

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Standard timing15th • following monthMonthly

Employment · Cross-industry

ESI contribution

Applies to: Employer · India

The ordinary contribution payment period is within 15 days of the last day of the calendar month in which contributions fall due. Verify establishment coverage, wage period and special closure rules.

Preparation, sources & guidance

Prepare: Reconcile insured persons, wages and contribution records; retain the challan.

Record type: Recurring rule

ESIC: General Regulations, regulation 31

Related guidance for ESI contribution →

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Standard timing20th • following month for monthly filersMonthly

GST · Cross-industry

GSTR-3B: monthly return and tax payment

Applies to: Registered business · India

Monthly GSTR-3B filers must reconcile liabilities and eligible credit and discharge the balance for each tax period. QRMP filers have a different schedule; applicable notifications can extend dates.

Preparation, sources & guidance

Prepare: Reconcile GSTR-1, books and GSTR-2B; verify the portal due date before payment and filing.

Record type: Recurring rule

GST Council: rule 61 filing timetable

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Standard timing22nd or 24th • month after quarter, by state groupQuarterly

GST · Cross-industry

QRMP return and interim monthly payments

Applies to: Registered business · India

QRMP combines quarterly returns with monthly tax payments. Confirm the state group, scheme election, payment method and notified due dates on the GST portal.

Preparation, sources & guidance

Prepare: Track interim PMT-06 payments separately from GSTR-1 and the quarterly GSTR-3B; reconcile any optional IFF submissions.

Record type: Recurring rule

GST portal: QRMP advisory and state groups

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Standard timing30 October • ordinary 31 March year-endAnnual

Company law · Cross-industry

LLP Form 8: accounts and solvency

Applies to: LLP · India

The ordinary deadline is 30 days after the end of six months from financial-year closure. Confirm the actual financial year and applicable relief.

Preparation, sources & guidance

Prepare: Prepare accounts, solvency declaration and audit/certification where required.

Record type: Recurring rule

MCA: LLP Form 8 instruction kit

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Set dates for your business 25

You selected requirements whose timing depends on a licence, location, financial year, event or commencement provision. They are not all due in the selected month.

Confirm timingCalculate from company class, year-end and AGMEvent-driven

Company law · Cross-industry

AGM, annual return and board compliance

Applies to: Company · India

Maintain the applicable AGM and board meeting calendar and determine MGT-7 or MGT-7A filing requirements. First-year, OPC and other class-specific rules need separate treatment.

Preparation, sources & guidance

Prepare: Record meeting notices, minutes, annual-return certification and filing acknowledgements; use the linked company guide for applicability.

Record type: Applicability / timing review

MCA: Acts and rules

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingBattery category and reporting-period specificAnnual

Environment · Sector-specific

Battery-waste EPR targets and returns

Applies to: Covered battery producer / recycler · India

Assess the entity’s role and battery category before assigning targets or return obligations. Registration alone does not complete EPR compliance.

Preparation, sources & guidance

Prepare: Reconcile batteries placed on market, waste-processing evidence, certificates and portal reporting requirements.

Record type: Applicability / timing review

Industry coverage: Automotive and electric vehicles, Electronics and hardware, Energy and renewables, Manufacturing, Importers and exporters.

CPCB: battery EPR portal

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingWithin 6 hours • specified reportable incidentsEvent-driven

Data protection · Cross-industry

CERT-In cyber incident reporting

Applies to: Covered digital operator · India

Covered entities must assess incidents against the CERT-In directions and FAQs. The reporting clock starts on noticing the incident or being informed of it; this is not a monthly filing.

Preparation, sources & guidance

Prepare: Maintain an incident escalation contact, preserve evidence and submit available information promptly, with follow-up details as required.

Record type: Applicability / timing review

CERT-In: directions FAQs

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingSeparate quarterly payment and annual return cyclesQuarterly

GST · Cross-industry

CMP-08 and annual GSTR-4

Applies to: Composition taxpayer · India

Composition taxpayers have a distinct payment statement and annual return workflow. Check current eligibility, due dates and any scheme exit event.

Preparation, sources & guidance

Prepare: Reconcile turnover, reverse-charge liabilities and payments; do not use the normal taxpayer return schedule.

Record type: Applicability / timing review

GST portal: return manuals

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingFrom the actual transaction or resolutionEvent-driven

Company law · Cross-industry

Capital, director, registered-office and charge changes

Applies to: Company · India

Allotments, director changes, office changes and security creation can start separate filing clocks. Approvals and the form depend on the transaction.

Preparation, sources & guidance

Prepare: Record effective dates and supporting resolutions immediately; map each action to the correct MCA form.

Record type: Applicability / timing review

MCA: company forms and instructions

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingFor every shipment and the applicable realisation periodEvent-driven

Foreign trade · Sector-specific

Customs documents, product restrictions and export realisation

Applies to: Importer / exporter · India

IEC maintenance is only one obligation. Assess product classification, import/export restrictions, customs declarations and authorised-dealer evidence for cross-border receipts.

Preparation, sources & guidance

Prepare: Keep shipping/bill-of-entry records, licences, commercial documents and bank reconciliation; assign product-specific approvals.

Record type: Applicability / timing review

Industry coverage: Importers and exporters.

Regulator reference for customs documents, product restrictions and export realisation

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingDetermine from the rule belowTransition

Data protection · Cross-industry

DPDP commencement planning

Applies to: All businesses · India

The November 2025 commencement notification uses immediate, one-year and eighteen-month phases for different provisions. This is not a single universal compliance date.

Preparation, sources & guidance

Prepare: Map the particular provision to its commencement phase before setting an implementation milestone.

Record type: Commencement transition

MeitY: DPDP Act commencement notification

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Existing source check: 2026-10-01. Check current period-specific notifications.

Confirm timingForm-specific annual, half-yearly or event deadlinesEvent-driven

Company law · Cross-industry

DPT-3, MSME-1, director KYC and ownership reporting

Applies to: Company · India

These are distinct obligations with different applicability tests; deposits/receipts, overdue eligible supplier dues, director status and beneficial ownership must be assessed individually.

Preparation, sources & guidance

Prepare: Maintain a form register, identify applicable periods and track current MCA instructions before setting deadlines.

Record type: Applicability / timing review

MCA: forms and notifications

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingApplicable target year and portal return cycleAnnual

Environment · Sector-specific

E-waste EPR registration and reporting

Applies to: Covered electronics producer / recycler · India

Assess scheduled equipment and the entity’s producer, manufacturer, refurbisher or recycler role. Registration and reporting obligations differ by role.

Preparation, sources & guidance

Prepare: Reconcile quantities, certificates and recycling evidence; track the current portal return window.

Record type: Applicability / timing review

Industry coverage: Electronics and hardware, Manufacturing, Importers and exporters, Telecom and internet businesses, D2C and ecommerce, Retail and wholesale.

CPCB: e-waste EPR portal

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingTransaction-specific reporting clockEvent-driven

Foreign trade · Cross-industry

FDI, overseas investment and ECB reporting

Applies to: Entity with reportable foreign investment · India

FC-GPR, FC-TRS, overseas investment reports and ECB reporting have separate triggers, eligibility and timelines. Annual FLA does not replace transaction reporting.

Preparation, sources & guidance

Prepare: Reconcile receipt, issue, transfer or remittance dates with the authorised dealer and retain valuation and approval records.

Record type: Applicability / timing review

RBI: FEMA directions and reporting

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingBefore operating/changing products; licence-specific cycleState / licence-specific

Food safety · Sector-specific

FSSAI licence scope, food labels and safety records

Applies to: Food business operator · India

Check the licensed kind of business, premises and product categories and applicable labelling and food-safety requirements. Use current FoSCoS instructions for licence validity and renewal.

Preparation, sources & guidance

Prepare: Keep the licence, testing records, label approvals, supplier evidence and recall contacts; assess D1 separately.

Record type: Applicability / timing review

Industry coverage: Food and beverages, Agriculture and food processing, Restaurants and cloud kitchens, Hotels travel and hospitality, Retail and wholesale, D2C and ecommerce, Importers and exporters.

Regulator reference for fssai licence scope, food labels and safety records

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingNormally within 30 days of AGMEvent-driven

Company law · Cross-industry

Financial statements after the AGM

Applies to: Company other than OPC · India

Section 137 normally requires filing within 30 days of the AGM. Unadopted accounts require provisional filing; adoption at an adjourned AGM creates a further 30-day filing requirement. If no AGM is held, count from the last date it should have been held.

Preparation, sources & guidance

Prepare: Confirm company class, AGM/adoption facts, attachments and applicable MCA relief. Do not treat this as one fixed annual filing date.

Record type: Event-triggered filing

ICSI statutory text: Companies Act section 137

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Existing source check: 2026-10-01. Check current period-specific notifications.

Confirm timingBefore the relevant supply, movement or exportEvent-driven

GST · Cross-industry

GST registration, e-invoices, e-way bills and LUT

Applies to: Registered business · India

Assess registration and amendment triggers, notified e-invoicing coverage, goods-movement documentation and export-without-tax conditions against the actual transaction.

Preparation, sources & guidance

Prepare: Track thresholds, locations and product classifications; arrange applicable documents before dispatch or supply.

Record type: Applicability / timing review

GST portal: taxpayer services and advisories

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingFinancial-year-specific applicability and deadlineAnnual

GST · Cross-industry

GSTR-9 / GSTR-9C annual compliance

Applies to: Registered business · India

Annual return and reconciliation requirements depend on the financial year, turnover and exemptions. Check the relevant year’s notifications and portal before assigning a due date.

Preparation, sources & guidance

Prepare: Reconcile annual supplies, credit, tax paid and financial statements; assess each form separately.

Record type: Applicability / timing review

GST portal: return manuals

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingDetermine from the rule belowTransition

Income tax · Cross-industry

Identify the correct tax law and period

Applies to: All businesses · India

The 2025 Act applies from 1 April 2026. Earlier periods and proceedings are governed by the relevant savings and transition provisions.

Preparation, sources & guidance

Prepare: Keep assessment-year work for earlier income separate from Tax Year 2026–27 payments and records.

Record type: Commencement transition

Income Tax Department: new Act and transition FAQs

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Existing source check: 2026-10-01. Check current period-specific notifications.

Confirm timingSelect tax period and taxpayer class firstAnnual

Income tax · Cross-industry

Income-tax return, tax audit and transfer-pricing reports

Applies to: All businesses · India

ITR and audit-report deadlines depend on audit status, transfer pricing, entity class, the governing Act and notified relief. Do not apply an individual non-business deadline to every business.

Preparation, sources & guidance

Prepare: Identify the correct return and separate report deadlines; reconcile books, tax credits, adjustments and portal notices.

Record type: Applicability / timing review

Income Tax Department: income-tax return guidance

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingBefore packing, importing or offering covered productsState / licence-specific

Consumer protection · Sector-specific

Legal metrology and packaged-goods declarations

Applies to: Retailer / packer / importer · India

Assess declarations on pre-packaged commodities and registration/verification requirements for the business role and measuring instruments.

Preparation, sources & guidance

Prepare: Review pack and online declarations, quantity/price information, importer details and instrument verification validity.

Record type: Applicability / timing review

Industry coverage: Retail and wholesale, D2C and ecommerce, Importers and exporters, Manufacturing, Food and beverages, Agriculture and food processing, Jewellery gems and precious metals, Textiles and apparel.

Regulator reference for legal metrology and packaged-goods declarations

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingWithin 180 days of financial-year closureFinancial year end

Company law · Cross-industry

OPC financial-statement filing

Applies to: One Person Company · India

The OPC proviso to section 137 requires filing member-adopted financial statements and required attachments within 180 days of financial-year closure.

Preparation, sources & guidance

Prepare: Confirm the financial-year closing date and member adoption. Keep this calculation separate from the ordinary AGM-based rule; check applicable filing relief.

Record type: Event-triggered filing

ICSI statutory text: section 137 OPC proviso

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Existing source check: 2026-10-01. Check current period-specific notifications.

Confirm timingAnnual reporting and event-specific handlingAnnual

Employment · Cross-industry

POSH reporting and workplace prevention

Applies to: Employer · State / local

Assess Internal Committee requirements and prepare the prescribed annual information. Confirm submission arrangements with the relevant District Officer; do not assume one national January deadline.

Preparation, sources & guidance

Prepare: Maintain committee constitution, training, complaints records and confidential reporting procedures.

Record type: Applicability / timing review

India Code: workplace sexual harassment legislation

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingPortal reporting period and applicable target yearAnnual

Environment · Sector-specific

Plastic-packaging EPR targets and returns

Applies to: Covered producer / importer / brand owner · India

Assess producer, importer or brand-owner coverage and packaging categories under the plastic-waste framework. Registration, targets, certificates and returns are separate tasks.

Preparation, sources & guidance

Prepare: Reconcile packaging quantities and certificates and confirm current CPCB portal deadlines and any extensions.

Record type: Applicability / timing review

Industry coverage: Manufacturing, Chemicals plastics and hazardous industries, Textiles and apparel, Pharmaceuticals and medical devices, Automotive and electric vehicles, Electronics and hardware, Mining and minerals, Energy and renewables, Agriculture and food processing, Food and beverages, Real estate and construction, Restaurants and cloud kitchens, Hotels travel and hospitality, Retail and wholesale, D2C and ecommerce, Importers and exporters.

CPCB: plastic packaging EPR portal

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingState, establishment and contribution-period specificState / licence-specific

Employment · Cross-industry

Professional tax and labour welfare fund

Applies to: Employer · State / local

Registration, deduction, payment and return schedules vary by state and coverage. There is no single nationwide professional-tax or welfare-fund due date.

Preparation, sources & guidance

Prepare: Build a register for every work location and reconcile the applicable state portal with payroll.

Record type: Applicability / timing review

Ministry of Labour and relevant state departments

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingDetermine from the rule belowEvent-driven

Employment · Cross-industry

Review workforce changes against Labour Codes

Applies to: Employer · India

The Ministry records implementation of the four Labour Codes from 21 November 2025. Operational duties require the relevant rules, schemes and establishment facts.

Preparation, sources & guidance

Prepare: Reassess payroll design, employment records and coverage when workforce or operating arrangements change.

Record type: Event-triggered review

Ministry of Labour: implementation announcement

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Existing source check: 2026-10-01. Check current period-specific notifications.

Confirm timingBefore opening/change and prescribed return cycleState / licence-specific

Employment · Cross-industry

Shops, factories, contract labour and wage records

Applies to: Employer · State / local

Licences, registration, wage and leave records, contractor duties and returns depend on the establishment and the applicable labour framework and rules.

Preparation, sources & guidance

Prepare: Record worker counts, contractors, work locations and licence expiry dates; reassess on expansion.

Record type: Applicability / timing review

Ministry of Labour: legislation and implementation

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingUse the statement-specific quarterly timetableQuarterly

Income tax · Cross-industry

TDS/TCS statements and certificates

Applies to: Tax deductor · India

Deposit, quarterly statement and certificate deadlines are separate. Select the forms for the governing tax period, including the transition to the 2025 Act and 2026 Rules.

Preparation, sources & guidance

Prepare: Match challans to deductees, validate PAN details, file the applicable statement and track certificate issuance separately.

Record type: Applicability / timing review

Income Tax Department: TDS compliance FAQs

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Confirm timingBefore operation and by permit expiryState / licence-specific

State and local · Cross-industry

Trade, fire, occupancy and signage permissions

Applies to: Premises operator · State / local

Municipal and state requirements depend on premises use, building classification and business activity. Conditions can impose periodic inspections or renewals.

Preparation, sources & guidance

Prepare: Record permit numbers, conditions, inspection dates and renewals for every location.

Record type: Applicability / timing review

National portal: state and local government services

No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.

Explore by industry

Industry-wise compliance guidance

Choose your industry for its compliance guide, or open its calendar to see recurring dates and business-specific requirements together. Each calendar includes common obligations to assess.

Selected: Importers and exporters · Show all industries in the calendar

Turn this into your working calendar

1. Confirm your coverage

Start with your industry, then assess every registration, legal entity and operating location. Mixed businesses should review each relevant industry.

2. Assign real dates and owners

Download the filtered CSV and complete its owner, confirmed due date and status columns using your portals, permits and business events.

3. Keep evidence together

Retain filing acknowledgements, challans and approvals. Recheck official notifications before each filing; this page does not send reminders or track completion.

Explore the compliance finder · Browse state guidance · Discuss a business-specific compliance calendar

Disclaimer and limitation of liability

This compliance calendar is provided for information purposes only and does not constitute legal, tax, accounting or other professional advice. It is not an exhaustive statement of all applicable compliances. Requirements, applicability, due dates and extensions may change and may differ by entity, industry, state, registration and individual circumstances. Users must independently verify the latest laws, notifications and official portal requirements and obtain appropriate professional advice before acting. To the fullest extent permitted by applicable law, ZNI Ventures Pvt Ltd (Kosha.Services) accepts no liability for any errors, omissions, inaccuracies, delays, or any loss, damage, interest, penalty or other consequence arising from use of, or reliance on, this calendar or its downloads. Use is at the user’s own risk.

Coverage spans the 32 industry groups published on Kosha.Services. It is a planning starting point and does not certify that every sector, sub-sector, local rule or licence condition has been captured. Official legislation, notifications and authority directions prevail.

India compliance calendarfor your industry.

Filter the calendar

October compliance agenda

Recurring due-date rules 8

TDS deposit: regular non-government deductors

GSTR-1: monthly outward supplies

GSTR-1: quarterly outward supplies

EPF contribution and ECR reconciliation

ESI contribution

GSTR-3B: monthly return and tax payment

QRMP return and interim monthly payments

LLP Form 8: accounts and solvency

Set dates for your business 25

AGM, annual return and board compliance

Battery-waste EPR targets and returns

CERT-In cyber incident reporting

CMP-08 and annual GSTR-4

Capital, director, registered-office and charge changes

Customs documents, product restrictions and export realisation

DPDP commencement planning

DPT-3, MSME-1, director KYC and ownership reporting

E-waste EPR registration and reporting

FDI, overseas investment and ECB reporting

FSSAI licence scope, food labels and safety records

Financial statements after the AGM

GST registration, e-invoices, e-way bills and LUT

GSTR-9 / GSTR-9C annual compliance

Identify the correct tax law and period

Income-tax return, tax audit and transfer-pricing reports

Legal metrology and packaged-goods declarations

OPC financial-statement filing

POSH reporting and workplace prevention

Plastic-packaging EPR targets and returns

Professional tax and labour welfare fund

Review workforce changes against Labour Codes

Shops, factories, contract labour and wage records

TDS/TCS statements and certificates

Trade, fire, occupancy and signage permissions

Industry-wise compliance guidance

Turn this into your working calendar

1. Confirm your coverage

2. Assign real dates and owners

3. Keep evidence together

Disclaimer and limitation of liability

India compliance calendar
for your industry.