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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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April compliance agenda

56 matching records · 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.

Set dates for your business 56

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 for AGM, annual return and board compliance

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

Related guidance for AGM, annual return and board compliance →

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

Confirm timingBefore each campaign and on claim changesEvent-driven

Consumer protection · Sector-specific

Advertising claims and campaign disclosures

Applies to: Publisher / advertiser · India

Assess consumer-protection restrictions on misleading advertisements and endorsements, alongside product- and medium-specific requirements.

Preparation, sources & guidance for Advertising claims and campaign disclosures

Prepare: Retain claim substantiation, approval records, endorsement disclosures and permission/licensing evidence.

Record type: Applicability / timing review

Industry coverage: Media entertainment and advertising.

Regulator reference for advertising claims and campaign disclosures

Related guidance for Advertising claims and campaign disclosures →

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

Confirm timingBefore covered exports; renewal and shipment conditionsState / licence-specific

Agriculture · Sector-specific

Agricultural export registration and product controls

Applies to: Agricultural processor / exporter · India

Assess APEDA scheduled-product coverage and applicable registration, product testing, traceability and destination requirements. Food processing also needs its separate food-safety assessment.

Preparation, sources & guidance for Agricultural export registration and product controls

Prepare: Maintain exporter registration, product specifications, sourcing and shipment certificates.

Record type: Applicability / timing review

Industry coverage: Agriculture and food processing.

Regulator reference for agricultural export registration and product controls

Related guidance for Agricultural export registration and product controls →

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

Confirm timingBefore covered manufacture/import and registration changesState / licence-specific

Product standards · Sector-specific

BIS compulsory registration for notified electronics

Applies to: Electronics manufacturer / importer · India

Check the notified product list, applicable standard, manufacturer and model coverage under the Compulsory Registration Scheme. Not every electronic product follows the same scheme.

Preparation, sources & guidance for BIS compulsory registration for notified electronics

Prepare: Maintain laboratory reports, registration scope, model additions and renewal dates.

Record type: Applicability / timing review

Industry coverage: Electronics and hardware.

Regulator reference for bis compulsory registration for notified electronics

Related guidance for BIS compulsory registration for notified electronics →

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 for Battery-waste EPR targets and returns

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

Related guidance for Battery-waste EPR targets and returns →

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

Confirm timingAuthorisation, waste-handling and reporting cycleState / licence-specific

Environment · Sector-specific

Biomedical-waste authorisation and records

Applies to: Healthcare / laboratory operator · State / local

Assess the waste-generating activity and applicable board authorisation, segregation, storage and reporting requirements. Requirements extend beyond ordinary municipal waste handling.

Preparation, sources & guidance for Biomedical-waste authorisation and records

Prepare: Maintain treatment-provider arrangements, waste movement and training records, and the prescribed return schedule.

Record type: Applicability / timing review

Industry coverage: Healthcare and diagnostics, Pharmaceuticals and medical devices.

CPCB: biomedical waste rules

Related guidance for Biomedical-waste authorisation and records →

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 for CERT-In cyber incident reporting

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

Related guidance for CERT-In cyber incident reporting →

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 for CMP-08 and annual GSTR-4

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

Related guidance for CMP-08 and annual GSTR-4 →

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 for Capital, director, registered-office and charge changes

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

Related guidance for Capital, director, registered-office and charge changes →

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

Confirm timingBefore opening, expanding or changing services; renewal cycleState / licence-specific

Healthcare · Sector-specific

Clinical establishment and diagnostic permissions

Applies to: Clinic / hospital / laboratory · State / local

The Clinical Establishments Act applies in adopting jurisdictions; other state legislation may govern elsewhere. Special diagnostic equipment and services need separate assessment.

Preparation, sources & guidance for Clinical establishment and diagnostic permissions

Prepare: Track establishment registration, personnel credentials, service scope, equipment permissions and biomedical-waste arrangements.

Record type: Applicability / timing review

Industry coverage: Healthcare and diagnostics.

Regulator reference for clinical establishment and diagnostic permissions

Related guidance for Clinical establishment and diagnostic permissions →

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

Confirm timingBefore deployment; contract, state and licence-specific cycleState / licence-specific

Employment · Sector-specific

Contract staffing and private-security permissions

Applies to: Staffing contractor / security agency · State / local

Private-security activity needs a distinct PSARA assessment; ordinary recruitment is not automatically private-security work. Labour duties depend on contractor and principal-employer roles.

Preparation, sources & guidance for Contract staffing and private-security permissions

Prepare: Maintain deployment and wage records, applicable registrations, training/verification evidence and state licence dates.

Record type: Applicability / timing review

Industry coverage: Recruitment staffing and security.

Regulator reference for contract staffing and private-security permissions

Related guidance for Contract staffing and private-security permissions →

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 for Customs documents, product restrictions and export realisation

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

Related guidance 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 for DPDP commencement planning

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

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

Related guidance for DPT-3, MSME-1, director KYC and ownership reporting →

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

Confirm timingProvision-specific commencement and product changesEvent-driven

Data protection · Sector-specific

Data-protection implementation and customer contracts

Applies to: SaaS / IT service provider · India

Map personal-data processing, customer/vendor roles and phased DPDP commencement to the actual service. Security incident reporting and cross-border tax/trade duties are separate.

Preparation, sources & guidance for Data-protection implementation and customer contracts

Prepare: Maintain the data inventory, notices, vendor terms and rights/incident workflows with assigned implementation milestones.

Record type: Applicability / timing review

Industry coverage: SaaS and IT services.

Regulator reference for data-protection implementation and customer contracts

Related guidance for Data-protection implementation and customer contracts →

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

Confirm timingBefore product launch and on material process or partner changeState / licence-specific

Financial regulation · Sector-specific

Digital lending and partner compliance

Applies to: Regulated lender / lending service provider · India

Distinguish a regulated lender from its lending service provider. Assess the applicable RBI framework for customer disclosures, data handling, disbursement and grievance arrangements.

Preparation, sources & guidance for Digital lending and partner compliance

Prepare: Document the regulated-entity relationship and current product controls; map required reporting to the responsible entity.

Record type: Applicability / timing review

Industry coverage: Fintech and digital lending.

Regulator reference for digital lending and partner compliance

Related guidance for Digital lending and partner compliance →

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

Confirm timingBefore manufacture, import, export or flight; monitor permission validityState / licence-specific

Aviation and defence · Sector-specific

Drone operations and controlled defence activities

Applies to: Drone and defence operator · India

Map drone category, aircraft/remote-pilot permissions and airspace restrictions. Defence manufacturing and controlled exports require a separate activity and product assessment.

Preparation, sources & guidance for Drone operations and controlled defence activities

Prepare: Keep aircraft, pilot, operational permission and export-authorisation records; confirm current DGCA and defence requirements.

Record type: Applicability / timing review

Industry coverage: Aerospace drones and defence.

Regulator reference for drone operations and controlled defence activities

Related guidance for Drone operations and controlled defence activities →

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

Confirm timingBefore manufacture/import/sale; retention and safety-event cycleState / licence-specific

Healthcare · Sector-specific

Drug and device licences, quality and safety reporting

Applies to: Drug / medical-device operator · India

Product class and activity determine the central/state licensing authority, quality requirements and reporting. Drug and device regimes have different forms and conditions.

Preparation, sources & guidance for Drug and device licences, quality and safety reporting

Prepare: Maintain licence scope, quality records, retention-fee/renewal schedule and adverse-event or recall escalation.

Record type: Applicability / timing review

Industry coverage: Pharmaceuticals and medical devices.

Regulator reference for drug and device licences, quality and safety reporting

Related guidance for Drug and device licences, quality and safety reporting →

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 for E-waste EPR registration and reporting

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

Related guidance for E-waste EPR registration and reporting →

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

Confirm timingBefore listing and throughout sales and complaint handlingEvent-driven

Consumer protection · Sector-specific

Ecommerce disclosures and consumer grievance handling

Applies to: Ecommerce entity / seller · India

Assess the entity’s marketplace, inventory or seller role. Required disclosures, grievance arrangements and product information vary with that role.

Preparation, sources & guidance for Ecommerce disclosures and consumer grievance handling

Prepare: Maintain seller identity, price/return disclosures and complaint records; apply product, tax and packaging rules separately.

Record type: Applicability / timing review

Industry coverage: D2C and ecommerce.

Regulator reference for ecommerce disclosures and consumer grievance handling

Related guidance for Ecommerce disclosures and consumer grievance handling →

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

Confirm timingBefore commissioning, modification and prescribed inspectionsState / licence-specific

Energy · Sector-specific

Electrical safety and power-project permissions

Applies to: Power project / electrical operator · India

Assess electrical safety, grid connection and project-specific permissions against CEA regulations and the relevant state authority.

Preparation, sources & guidance for Electrical safety and power-project permissions

Prepare: Maintain inspection and approval records, safety procedures, equipment tests and licence conditions.

Record type: Applicability / timing review

Industry coverage: Energy and renewables.

Regulator reference for electrical safety and power-project permissions

Related guidance for Electrical safety and power-project permissions →

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 for FDI, overseas investment and ECB reporting

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

Related guidance for FDI, overseas investment and ECB 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 for FSSAI licence scope, food labels and safety records

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

Related guidance 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 for Financial statements after the AGM

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

Related guidance for Financial statements after the AGM →

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

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

Related guidance for GST registration, e-invoices, e-way bills and LUT →

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 for GSTR-9 / GSTR-9C annual compliance

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

Record type: Applicability / timing review

GST portal: return manuals

Related guidance for GSTR-9 / GSTR-9C annual compliance →

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

Confirm timingBefore launch or monetisation changes; commencement-specificEvent-driven

Digital platforms · Sector-specific

Gaming model, registration and user-protection assessment

Applies to: Gaming platform · India

Classify the actual game and payment/reward model under the applicable online-gaming framework. Check current commencement, rules and restrictions before offering a feature.

Preparation, sources & guidance for Gaming model, registration and user-protection assessment

Prepare: Review deposits, rewards, age-related controls, advertisements and grievance arrangements against current official directions.

Record type: Applicability / timing review

Industry coverage: Gaming and interactive platforms.

Regulator reference for gaming model, registration and user-protection assessment

Related guidance for Gaming model, registration and user-protection assessment →

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

Confirm timingBefore sale of covered articles; ongoing record keepingState / licence-specific

Product standards · Sector-specific

Hallmarking, HUID and jeweller registration

Applies to: Jeweller · India

Check the applicable metal, article, district coverage and exemptions under BIS hallmarking requirements.

Preparation, sources & guidance for Hallmarking, HUID and jeweller registration

Prepare: Verify registration and hallmark/HUID evidence for covered stock and maintain invoices and traceability records.

Record type: Applicability / timing review

Industry coverage: Jewellery gems and precious metals.

Regulator reference for hallmarking, huid and jeweller registration

Related guidance for Hallmarking, HUID and jeweller registration →

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

Confirm timingBefore commencement/change and under authorisation conditionsState / licence-specific

Environment · Sector-specific

Hazardous chemicals, waste and site safety

Applies to: Chemical / hazardous-site operator · India

Assess hazardous substance inventories, site permissions, safety documentation and waste authorisations. Quantity and process classifications affect the requirements.

Preparation, sources & guidance for Hazardous chemicals, waste and site safety

Prepare: Track safety reports, emergency arrangements, waste manifests, inspections and permit-specific returns.

Record type: Applicability / timing review

Industry coverage: Chemicals plastics and hazardous industries.

Regulator reference for hazardous chemicals, waste and site safety

Related guidance for Hazardous chemicals, waste and site safety →

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

Confirm timingBefore opening and according to each permit or schemeState / licence-specific

Hospitality · Sector-specific

Hospitality permissions and tourism scheme conditions

Applies to: Hotel / travel operator · State / local

Tourism classification is distinct from mandatory local operating permissions. Assess food, fire, occupancy, travel activity and other licences based on actual services.

Preparation, sources & guidance for Hospitality permissions and tourism scheme conditions

Prepare: Maintain a property-wise permit register and diarise inspections and any classification or recognition conditions.

Record type: Applicability / timing review

Industry coverage: Hotels travel and hospitality.

Regulator reference for hospitality permissions and tourism scheme conditions

Related guidance for Hospitality permissions and tourism scheme conditions →

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

Confirm timingMonthly, annual and event-specific under applicable rulesState / licence-specific

Mining · Sector-specific

IBM mineral returns and mine-event notices

Applies to: Covered mine / mineral operator · India

MCDR reporting distinguishes minerals, leaseholders and other registered participants. Confirm the relevant return form and portal deadline; opening, closure and staffing changes may need separate notices.

Preparation, sources & guidance for IBM mineral returns and mine-event notices

Prepare: Reconcile production, dispatch, stocks and royalty-related evidence; track mining-plan and environmental conditions.

Record type: Applicability / timing review

Industry coverage: Mining and minerals.

IBM: notices and returns under MCDR 2017

Related guidance for IBM mineral returns and mine-event notices →

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

Confirm timingRegistration-specific returns and renewal datesState / licence-specific

Financial regulation · Sector-specific

IRDAI registration and intermediary reporting

Applies to: Insurance intermediary · India

Broker, corporate-agent and other intermediary categories follow different conditions. Check the licence class and current IRDAI regulations before adopting a reporting schedule.

Preparation, sources & guidance for IRDAI registration and intermediary reporting

Prepare: Track principal officer qualifications, training, professional indemnity where required, returns and renewal evidence.

Record type: Applicability / timing review

Industry coverage: Insurance and intermediaries.

Regulator reference for irdai registration and intermediary reporting

Related guidance for IRDAI registration and intermediary reporting →

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 for Identify the correct tax law and period

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

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

Related guidance for Income-tax return, tax audit and transfer-pricing reports →

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

Confirm timingBefore opening or adding premises; ongoing safety controlsState / licence-specific

Food safety · Sector-specific

Kitchen food-safety and operating permissions

Applies to: Restaurant / kitchen operator · State / local

Match the FSSAI registration/licence to the actual food-service activity and premises. Fire, local trade and waste controls need a location-specific review.

Preparation, sources & guidance for Kitchen food-safety and operating permissions

Prepare: Maintain food-handler hygiene/training, supplier and cleaning records and current licence details; D1 is not automatic for every restaurant.

Record type: Applicability / timing review

Industry coverage: Restaurants and cloud kitchens.

Regulator reference for kitchen food-safety and operating permissions

Related guidance for Kitchen food-safety and operating permissions →

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 for Legal metrology and packaged-goods declarations

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

Related guidance 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 timingBefore production/import and each notified effective dateState / licence-specific

Product standards · Sector-specific

Manufacturing approvals and product QCO assessment

Applies to: Manufacturer · India

Check whether the product falls under a Quality Control Order and which BIS certification scheme applies. Site permissions and factory obligations are separate.

Preparation, sources & guidance for Manufacturing approvals and product QCO assessment

Prepare: Map products to standards, testing and licence scope; track order amendments, exemptions and effective dates.

Record type: Applicability / timing review

Industry coverage: Manufacturing.

Regulator reference for manufacturing approvals and product qco assessment

Related guidance for Manufacturing approvals and product QCO assessment →

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

Confirm timingRegistration validity, annual accounts and grant milestonesState / licence-specific

Nonprofit · Sector-specific

Nonprofit registrations, tax status and grant reporting

Applies to: Trust / society / Section 8 company · India

Legal-form filings, tax-exemption conditions and donor/grant reporting are separate from FCRA. Foreign contributions need their own eligibility and account controls.

Preparation, sources & guidance for Nonprofit registrations, tax status and grant reporting

Prepare: Track governing-body approvals, registration validity and restricted-fund utilisation; assess FC-4 only where applicable.

Record type: Applicability / timing review

Industry coverage: Nonprofits and social enterprises.

Regulator reference for nonprofit registrations, tax status and grant reporting

Related guidance for Nonprofit registrations, tax status and grant reporting →

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 for OPC financial-statement filing

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

Related guidance for OPC financial-statement filing →

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 for POSH reporting and workplace prevention

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

Record type: Applicability / timing review

India Code: workplace sexual harassment legislation

Related guidance for POSH reporting and workplace prevention →

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 for Plastic-packaging EPR targets and returns

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

Related guidance for Plastic-packaging EPR targets and returns →

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

Confirm timingConsent conditions, expiry and prescribed reporting periodsState / licence-specific

Environment · Sector-specific

Pollution consent and environmental reporting

Applies to: Covered site operator · State / local

Assess consent-to-establish/operate, environmental clearance and environmental-statement requirements for the site and activity; exemptions and reporting conditions require a state-specific check.

Preparation, sources & guidance for Pollution consent and environmental reporting

Prepare: Keep monitoring reports, consent conditions, waste records and a location-wise renewal register.

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.

CPCB: environmental rules and state board links

Related guidance for Pollution consent and environmental reporting →

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

Confirm timingAt practice setup, renewal and each material engagement changeState / licence-specific

Professional services · Sector-specific

Professional registrations and client engagements

Applies to: Professional practice · India

Assess the professional body’s practice and membership requirements where the activity is regulated; ordinary agencies do not automatically need a professional practising certificate.

Preparation, sources & guidance for Professional registrations and client engagements

Prepare: Track relevant membership renewals, engagement letters, confidentiality, deliverables and conflict checks.

Record type: Applicability / timing review

Industry coverage: Agencies and professional services.

ICAI: membership and certificate-of-practice functions (example regulated profession)

Related guidance for Professional registrations and client engagements →

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 for Professional tax and labour welfare fund

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

Related guidance for Professional tax and labour welfare fund →

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

Confirm timingBefore offering a regulated programme and each admission cycleState / licence-specific

Education · Sector-specific

Programme recognition and admission disclosures

Applies to: Education / online-programme provider · India

UGC recognition and entitlement must be assessed for covered higher-education and online/distance programmes; ordinary training services require a different applicability analysis.

Preparation, sources & guidance for Programme recognition and admission disclosures

Prepare: Verify institution and programme status before publishing admission claims and retain recognition records.

Record type: Applicability / timing review

Industry coverage: Education and edtech.

Regulator reference for programme recognition and admission disclosures

Related guidance for Programme recognition and admission disclosures →

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

Confirm timingCurrent category/layer-specific reporting timetableState / licence-specific

Financial regulation · Sector-specific

RBI supervisory returns and prudential monitoring

Applies to: NBFC / regulated financial entity · India

Use the current RBI directions and portal return mapping for the institution’s registration and scale-based layer. Do not reuse an old generic NBS return list for every NBFC.

Preparation, sources & guidance for RBI supervisory returns and prudential monitoring

Prepare: Assign owners for prudential, asset/liability, audit, customer and event reports and confirm submission acknowledgements.

Record type: Applicability / timing review

Industry coverage: NBFCs and financial services.

Regulator reference for rbi supervisory returns and prudential monitoring

Related guidance for RBI supervisory returns and prudential monitoring →

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

Confirm timingBefore covered marketing/sales; state reporting cycleState / licence-specific

Real estate · Sector-specific

RERA project disclosures and construction permissions

Applies to: Promoter / real-estate agent · State / local

Assess project and agent registration, ongoing disclosures and account/certification duties under the applicable state RERA rules. Local construction and labour obligations remain separate.

Preparation, sources & guidance for RERA project disclosures and construction permissions

Prepare: Track project registration validity, progress updates, professional certificates and approved plans.

Record type: Applicability / timing review

Industry coverage: Real estate and construction.

Regulator reference for rera project disclosures and construction permissions

Related guidance for RERA project disclosures and construction permissions →

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 for Review workforce changes against Labour Codes

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 timingCategory-specific periodic and event reportingState / licence-specific

Financial regulation · Sector-specific

Securities, fund and intermediary reporting

Applies to: SEBI regulated entity · India

Assess the registered category, fund type and investor/reporting obligations against current SEBI regulations and circulars. AIF, adviser and other intermediary duties are not interchangeable.

Preparation, sources & guidance for Securities, fund and intermediary reporting

Prepare: Maintain the category-specific reporting calendar, investor disclosures, valuation/audit records and material-change log.

Record type: Applicability / timing review

Industry coverage: Investment funds and securities.

Regulator reference for securities, fund and intermediary reporting

Related guidance for Securities, fund and intermediary reporting →

No dated extension is recorded for this entry. This does not establish that no extension applies; check current 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 for Shops, factories, contract labour and wage records

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

Related guidance for Shops, factories, contract labour and wage records →

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 for TDS/TCS statements and certificates

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

Related guidance for TDS/TCS statements and certificates →

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

Confirm timingBefore regulated operation/import; authorisation-specific reportingState / licence-specific

Telecommunications · Sector-specific

Telecom authorisation, wireless and equipment conditions

Applies to: Telecom / internet operator · India

Assess the precise telecom service, equipment and spectrum use. An internet-service authorisation and wireless/equipment permissions are separate questions.

Preparation, sources & guidance for Telecom authorisation, wireless and equipment conditions

Prepare: Track authorisation conditions, security obligations, prescribed reports and equipment approvals.

Record type: Applicability / timing review

Industry coverage: Telecom and internet businesses.

Regulator reference for telecom authorisation, wireless and equipment conditions

Related guidance for Telecom authorisation, wireless and equipment conditions →

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

Confirm timingBefore covered manufacture/import and notified effective datesState / licence-specific

Product standards · Sector-specific

Textile QCOs, testing and product declarations

Applies to: Textile manufacturer / importer · India

Quality Control Orders apply to specified textile products and standards; assess the exact product, exemptions and commencement date. Dyeing/processing also needs environmental assessment.

Preparation, sources & guidance for Textile QCOs, testing and product declarations

Prepare: Keep product-standard mappings, test/certification records, label checks and process/effluent permissions.

Record type: Applicability / timing review

Industry coverage: Textiles and apparel.

Regulator reference for textile qcos, testing and product declarations

Related guidance for Textile QCOs, testing and product declarations →

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 for Trade, fire, occupancy and signage permissions

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

Record type: Applicability / timing review

National portal: state and local government services

Related guidance for Trade, fire, occupancy and signage permissions →

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

Confirm timingBefore deployment and by permit/certificate expiryState / licence-specific

Transport · Sector-specific

Transport permits and vehicle validity

Applies to: Carrier / warehouse operator · State / local

Vehicle class, route and use determine permit conditions. Fitness, insurance and other vehicle certificates have independent validity periods; warehouses also require premises-specific assessment.

Preparation, sources & guidance for Transport permits and vehicle validity

Prepare: Maintain a vehicle and route register, permit expiries, fitness/insurance evidence and goods-movement documentation.

Record type: Applicability / timing review

Industry coverage: Logistics warehousing and transport.

Regulator reference for transport permits and vehicle validity

Related guidance for Transport permits and vehicle validity →

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

Confirm timingBefore sale and on model or regulated component changesEvent-driven

Automotive · Sector-specific

Vehicle type approval and change control

Applies to: Vehicle / component manufacturer · India

Map vehicle and component standards to the applicable CMVR testing/type-approval requirements. Battery obligations are separately relevant to covered producers and importers.

Preparation, sources & guidance for Vehicle type approval and change control

Prepare: Keep homologation evidence, test reports, model changes and conformity-of-production schedules.

Record type: Applicability / timing review

Industry coverage: Automotive and electric vehicles.

Regulator reference for vehicle type approval and change control

Related guidance for Vehicle type approval and change control →

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

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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.

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.