🇮🇳India tax deadlines

India Tax & Filing Deadlines

Every India statutory deadline a founder needs to know. Penalties, checklists and source links to Income Tax Department (CBDT) and Ministry of Corporate Affairs (MCA) / Registrar of Companies.

ITR-6 Corporate Income Tax Return

31 October of the Assessment Year (AY). For companies with international transactions or specified domestic transactions requiring a transfer pricing report (Form 3CEB), the deadline is 30 November of the AY. For FY 2025-26, ITR-6 is due by 31 October 2026 (or 30 November 2026 for TP cases).

The annual Income Tax Return for all companies registered under the Companies Act 2013 (and foreign companies operating in India), except those claiming exemption under Section 11 (charitable/religious trusts). Must be filed electronically with Digital Signature Certificate (DSC) of an authorised director on the Income Tax e-Filing portal (incometax.gov.in).

Advance Tax — Q1 Instalment (15 June)

15 June of the current financial year. For FY 2025-26, the Q1 advance tax is due 15 June 2025. If 15 June falls on a Sunday or public holiday, the next working day is the effective due date.

First instalment of Advance Tax for the current financial year, due by 15 June. Companies must pay at least 15% of their estimated annual tax liability by this date. Advance tax applies to all companies (and individuals) with an estimated tax liability exceeding INR 10,000 for the year, after accounting for TDS credits.

GSTR-3B Monthly GST Return

20th of the following month for monthly filers with turnover above INR 5 crore (or not on QRMP). For QRMP scheme taxpayers in Category I states: 22nd of following month; Category II states: 24th of following month. The quarterly GSTR-3B for QRMP is due on 22nd/24th of the month after the quarter end.

GSTR-3B is the monthly summary GST return that every regular GST-registered business must file, showing outward supplies, inward supplies eligible for ITC, and net tax payable. It is not a detailed return (that is GSTR-1) but a summary with payment. Tax must be paid by the same due date as the filing. The Quarterly Return Monthly Payment (QRMP) scheme allows small businesses (turnover below INR 5 crore) to pay monthly but file GSTR-3B quarterly.

GSTR-1 Outward Supplies Return

11th of the following month for monthly filers (turnover above INR 5 crore, or not on QRMP). QRMP scheme taxpayers file GSTR-1 quarterly by the 13th of the month after the quarter end (e.g., Q1 April-June: due 13 July).

GSTR-1 is the return of outward (sales) supplies where businesses report every B2B invoice issued during the month, B2C aggregate supplies, credit/debit notes, advance receipts, and exports. It directly populates the buyer's GSTR-2B, making timely and accurate filing critical for the entire GST compliance chain. Monthly filing is mandatory for businesses with turnover above INR 5 crore; smaller businesses can opt for quarterly filing under the QRMP scheme.

Quarterly TDS Returns (Form 24Q / 26Q)

Q1 (April-June): 31 July. Q2 (July-September): 31 October. Q3 (October-December): 31 January. Q4 (January-March): 31 May. TDS deducted must be deposited by the 7th of the following month (30 April for March deductions).

Every company that deducts TDS (Tax Deducted at Source) must file quarterly TDS returns with details of all deductions and deposits made during the quarter. Form 24Q covers TDS on salaries; Form 26Q covers TDS on all non-salary payments to residents (rent, professional fees, contractor payments, interest, etc.). TDS deposited must be linked to the correct PAN/TAN and returned to the deductee via Form 16/16A.

ROC Annual Return (Form MGT-7) and Financial Statements (Form AOC-4)

Form AOC-4: 30 days from the date of AGM. Form MGT-7/MGT-7A: 60 days from the date of AGM. For a 31 March year-end company holding AGM on 30 September: AOC-4 due 30 October, MGT-7 due 29 November.

Every company must file its Annual Return (Form MGT-7) and Financial Statements (Form AOC-4) with the Registrar of Companies (ROC) via the MCA21 portal after holding the Annual General Meeting (AGM). These filings make the company's ownership structure and financial position publicly available. AOC-4 must be filed within 30 days of the AGM; MGT-7 within 60 days. For most companies with 31 March year-end, the AGM is held by 30 September and filings due by 30 October (AOC-4) and 29 November (MGT-7).

Statutory Audit Completion

Statutory audit (Companies Act) must be done before the AGM. Tax audit (Form 3CD under Section 44AB) must be uploaded to the Income Tax portal before ITR-6 filing — by 30 September of the AY (the due date for tax audit report is one month before ITR-6 due date of 31 October). For FY 2025-26: Tax audit Form 3CD due 30 September 2026; ITR-6 due 31 October 2026.

Every company incorporated under the Companies Act 2013 must have its accounts audited by a Chartered Accountant (CA) firm. While there is no single statutory audit deadline, the audit must be completed in time to present audited accounts at the AGM (30 September for 31 March year-end companies) and before filing the ITR-6 (due 31 October) and ROC forms AOC-4/MGT-7. The Tax Audit under Section 44AB (if turnover exceeds INR 1 crore for non-cash or INR 10 crore for all transactions) must be completed and Form 3CD filed before the ITR-6 filing date.

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