India tax calendar for ITR, GST, TDS and ROC due dates
Track the dates that create urgent search demand and real compliance risk. Use the linked tools to estimate tax, identify return type, and move into CA-reviewed filing.
Advance Tax - 2nd Instalment
Individuals, freelancers and businesses with tax payable of Rs. 10,000 or more
Interest under Sections 234B/234C may apply if advance tax is short-paid.
Source: Income Tax e-Filing portalAdvance Tax - 3rd Instalment
Taxpayers required to pay advance tax
Cumulative advance tax should generally reach 75% by this date.
Source: Income Tax e-Filing portalAdvance Tax - Final Instalment
Taxpayers required to pay advance tax
Cumulative advance tax should generally reach 100% by this date.
Source: Income Tax e-Filing portalITR Filing - Non-Audit Cases
Most individuals and HUFs not requiring tax audit
Late fee under Section 234F and interest may apply after the due date.
Source: Income Tax e-Filing portalTax Audit Report (Form 3CA/3CB-3CD)
Businesses and professionals whose accounts must be audited under Section 44AB
Penalty under Section 271B may apply if the audit report is not furnished on time.
Source: CBDT Circular No. 07/2026Tax Audit ITR Filing
Businesses and professionals requiring tax audit
Late filing can trigger interest, fees and audit-related compliance exposure.
Source: CBDT Circular No. 07/2026Belated / Revised ITR
Taxpayers who missed or need to revise the original return
Belated filing may carry fees and can limit loss carry-forward in many cases.
Source: Income Tax e-Filing portalGSTR-1 Monthly
Monthly GST filers reporting outward supplies
Delayed filing may block recipient ITC flow and attract late fees.
Source: GST portal tutorialGSTR-3B Monthly
Monthly GST filers paying GST and reporting summary liability
Late filing may attract late fee and interest on unpaid tax.
Source: GST portal tutorialGSTR-3B QRMP
QRMP taxpayers, based on state group
Late filing can attract late fee and interest on tax payable.
Source: GST portal tutorialGSTR-9 Annual Return
Eligible regular GST taxpayers crossing annual return thresholds
Late annual return filing may attract daily late fees.
TDS Return - Q2
Employers and deductors filing Form 24Q/26Q/27Q
Late fee under Section 234E can apply at Rs. 200 per day.
TDS Return - Q3
Employers and deductors filing quarterly TDS returns
Late fee and correction workload increase when challans are not reconciled.
DIR-3 KYC
Directors with DIN
Non-filing can deactivate DIN and require a fee for reactivation.
Company AGM
Most private limited companies after financial year-end
AGM delay can affect AOC-4/MGT-7 timelines and penalties.
LLP Form 8
LLPs filing statement of accounts and solvency
Late filing attracts additional fee that increases with delay.
Frequently Asked Questions
Quick answers to the questions we hear most often.
