Running a Private Limited Company in India means juggling compliance obligations from at least five different regulatory bodies — the MCA/ROC, the Income Tax Department, the GST Network, EPFO, and ESIC. Missing any of these deadlines triggers late fees, interest, and penalties that can add up quickly, and some violations carry criminal liability for directors.
This calendar is designed to be your single reference: every significant compliance deadline for a Private Limited Company in FY 2025-26 (April 1, 2025 — March 31, 2026), organised month by month. Bookmark it, print it, and share it with your CA/CS team.
Each calendar entry shows the due date, filing/activity description, and category badge. Deadlines marked for monthly recurring items (GST GSTR-3B, PF challan, TDS deposit) are listed once with a note — see the Recurring Monthly Obligations section for the full monthly schedule.
📌 Assumptions: This calendar assumes a March 31 financial year-end, AGM held on the last possible date (30 September 2026), and standard categories (Pvt Ltd company, not a banking/insurance/NBFC entity). Adjust deadlines if your AGM is held earlier.
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 April | Deposit TDS/TCS for March 2025 (due date is 30 April for government offices; 7 April for others) | TDS |
| 11 April | GSTR-1 (monthly filers) for March 2025 | GST |
| 13 April | GSTR-1 (quarterly QRMP filers) for Q4 FY 2024-25 | GST |
| 15 April | PF monthly challan for March 2025; ESI challan for March 2025 | PF / ESI |
| 20 April | GSTR-3B (monthly filers) for March 2025 | GST |
| 22/25 Apr | GSTR-3B for QRMP filers (category-wise staggered dates) for Q4 FY 2024-25 | GST |
| 30 April | GSTR-4 (Composition Scheme Annual Return) for FY 2024-25 | GST |
| 30 April | MSME-1 half-yearly return (Oct 2024 – Mar 2025 period) — if applicable | ROC / MCA |
| 30 April | Form 24Q / 26Q TDS return for Q4 FY 2024-25 | TDS |
| 30 April | Advance Tax 4th installment deposit for FY 2024-25 (if any residual) | Income Tax |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 May | TDS deposit for April 2025 | TDS |
| 11 May | GSTR-1 (monthly) for April 2025 | GST |
| 11 May | ESI half-yearly return for Oct 2024 – Mar 2025 contribution period | PF / ESI |
| 15 May | PF monthly challan for April 2025; ESI challan for April 2025 | PF / ESI |
| 15 May | Form 16A (TDS certificate for non-salary) to deductees for Q4 FY 2024-25 | TDS |
| 20 May | GSTR-3B (monthly) for April 2025 | GST |
| 31 May | Form 16 (TDS certificate for salary) to employees for FY 2024-25 | TDS |
| 31 May | Annual Information Statement (AIS) reconciliation — review before ITR filing | Income Tax |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 June | TDS deposit for May 2025 | TDS |
| 11 June | GSTR-1 (monthly) for May 2025 | GST |
| 15 June | PF monthly challan for May 2025; ESI challan for May 2025 | PF / ESI |
| 15 June | Advance Tax 1st installment — 15% of estimated annual tax for FY 2025-26 | Income Tax |
| 20 June | GSTR-3B (monthly) for May 2025 | GST |
| 30 June | DPT-3 — Return of deposits/loans outstanding as on 31 March 2025 | ROC / MCA |
| 30 June | GSTR-9 (Annual Return) for FY 2024-25 — standard due date (check for extension) | GST |
| 30 June | GSTR-9C (Reconciliation Statement) for FY 2024-25 — for turnover above ₹5 crore | GST |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 July | TDS deposit for June 2025 | TDS |
| 11 July | GSTR-1 (monthly) for June 2025 | GST |
| 13 July | GSTR-1 (quarterly QRMP) for Q1 FY 2025-26 (Apr–Jun) | GST |
| 15 July | PF monthly challan for June 2025; ESI challan for June 2025 | PF / ESI |
| 18 July | CMP-08 (Composition Scheme Q1 statement) for Apr–Jun 2025 | GST |
| 20 July | GSTR-3B (monthly) for June 2025 | GST |
| 31 July | ITR filing for non-audit cases — FY 2024-25 (companies almost always have audit, so this may not apply) | Income Tax |
| 31 July | Form 24Q / 26Q TDS return for Q1 FY 2025-26 (Apr–Jun) | TDS |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 August | TDS deposit for July 2025 | TDS |
| 11 August | GSTR-1 (monthly) for July 2025 | GST |
| 14 August | Form 16A (Q1 TDS certificate) to deductees | TDS |
| 15 August | PF monthly challan for July 2025; ESI challan for July 2025 | PF / ESI |
| 15 August | Advance Tax 2nd installment — 45% of estimated annual tax (cumulative) | Income Tax |
| 20 August | GSTR-3B (monthly) for July 2025 | GST |
| 31 August | Board meeting to approve financial statements for FY 2024-25 (before AGM) | ROC / MCA |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 September | TDS deposit for August 2025 | TDS |
| 11 September | GSTR-1 (monthly) for August 2025 | GST |
| 15 September | PF monthly challan for August 2025; ESI challan for August 2025 | PF / ESI |
| 20 September | GSTR-3B (monthly) for August 2025 | GST |
| 30 September | ⭐ AGM must be held for FY 2024-25 — adopt financial statements, appoint auditor | ROC / MCA |
| 30 September | ⭐ DIR-3 KYC — all DIN holders must complete annual KYC by today | ROC / MCA |
| 30 September | GSTR-9 extended deadline (if extended by GSTN — check official notification) | GST |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 October | TDS deposit for September 2025 | TDS |
| 11 October | GSTR-1 (monthly) for September 2025 | GST |
| 13 October | GSTR-1 (quarterly QRMP) for Q2 (Jul–Sep 2025) | GST |
| 15 October | PF challan for September 2025; ESI challan for September 2025 | PF / ESI |
| 15 October | ADT-1 — filing auditor appointment/reappointment (within 15 days of AGM) | ROC / MCA |
| 18 October | CMP-08 (Composition Q2 statement) for Jul–Sep 2025 | GST |
| 20 October | GSTR-3B (monthly) for September 2025 | GST |
| 30 October | ⭐ AOC-4 — filing of financial statements on MCA21 (within 30 days of AGM) | ROC / MCA |
| 30 October | ⭐ Income Tax Return (ITR) for FY 2024-25 — audit cases (companies with tax audit) | Income Tax |
| 31 October | Form 24Q / 26Q TDS return for Q2 (Jul–Sep 2025) | TDS |
| 31 October | MSME-1 half-yearly return for Apr–Sep 2025 — if applicable | ROC / MCA |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 November | TDS deposit for October 2025 | TDS |
| 11 November | GSTR-1 (monthly) for October 2025 | GST |
| 11 November | ESI half-yearly return for Apr–Sep 2025 contribution period | PF / ESI |
| 14 November | Form 16A (Q2 TDS certificate) to deductees | TDS |
| 15 November | PF challan for October 2025; ESI challan for October 2025 | PF / ESI |
| 15 November | Advance Tax 3rd installment — 75% of estimated annual tax (cumulative) | Income Tax |
| 20 November | GSTR-3B (monthly) for October 2025 | GST |
| 29 November | ⭐ MGT-7 / MGT-7A — Annual Return filing on MCA21 (within 60 days of AGM) | ROC / MCA |
| 30 November | Transfer Pricing Report (Form 3CEB) — for companies with international transactions | Income Tax |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 December | TDS deposit for November 2025 | TDS |
| 11 December | GSTR-1 (monthly) for November 2025 | GST |
| 13 December | GSTR-1 (quarterly QRMP) for Q3 (Oct–Dec 2025) — filed in Jan | GST |
| 15 December | PF challan for November 2025; ESI challan for November 2025 | PF / ESI |
| 20 December | GSTR-3B (monthly) for November 2025 | GST |
| 31 December | Belated ITR filing for FY 2024-25 (last date to file with penalty if missed Oct deadline) | Income Tax |
| 31 December | Board meetings — review H1 performance, approve mid-year policies | ROC / MCA |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 January | TDS deposit for December 2025 | TDS |
| 11 January | GSTR-1 (monthly) for December 2025 | GST |
| 13 January | GSTR-1 (quarterly QRMP) for Q3 (Oct–Dec 2025) | GST |
| 15 January | PF challan for December 2025; ESI challan for December 2025 | PF / ESI |
| 18 January | CMP-08 (Composition Q3 statement) for Oct–Dec 2025 | GST |
| 20 January | GSTR-3B (monthly) for December 2025 | GST |
| 31 January | Form 24Q / 26Q TDS return for Q3 (Oct–Dec 2025) | TDS |
| 31 January | Revised/belated ITR last date (if any extension granted — verify) | Income Tax |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 February | TDS deposit for January 2026 | TDS |
| 11 February | GSTR-1 (monthly) for January 2026 | GST |
| 14 February | Form 16A (Q3 TDS certificate) to deductees | TDS |
| 15 February | PF challan for January 2026; ESI challan for January 2026 | PF / ESI |
| 20 February | GSTR-3B (monthly) for January 2026 | GST |
| 28 February | Year-end planning — review profitability, consider tax-saving investments, plan for audit | Income Tax |
| Due Date | Compliance Item | Category |
|---|---|---|
| 7 March | TDS deposit for February 2026 | TDS |
| 11 March | GSTR-1 (monthly) for February 2026 | GST |
| 15 March | PF challan for February 2026; ESI challan for February 2026 | PF / ESI |
| 15 March | ⭐ Advance Tax 4th & final installment — 100% of estimated annual tax for FY 2025-26 | Income Tax |
| 20 March | GSTR-3B (monthly) for February 2026 | GST |
| 31 March | ⭐ Financial year closes — book all accruals, provision for expenses, reconcile accounts | Other |
| 31 March | GST ITC reconciliation for FY 2025-26 — match GSTR-2B with books before year-end | GST |
| 31 March | CMP-02 (opt-in to Composition Scheme for FY 2026-27) — if applicable | GST |
| 31 March | TDS deductions — ensure all vendor TDS has been deducted before year close | TDS |
The following compliance activities repeat every single month of the year. Set calendar reminders for these:
| By This Date | Activity | Category |
|---|---|---|
| 7th of each month | Deposit TDS/TCS deducted in the previous month (except March — due 30 April) | TDS |
| 11th of each month | File GSTR-1 (monthly filers) for previous month's outward supplies | GST |
| 15th of each month | Deposit PF contribution (employee + employer) for previous month's wages | PF / ESI |
| 15th of each month | Deposit ESI contribution for previous month's wages | PF / ESI |
| 20th of each month | File GSTR-3B (monthly filers) and pay GST liability for previous month | GST |
⚠️ Monthly Compounding Effect: Miss TDS deposit by 1 month and you pay 1.5% interest (18% p.a.). Miss PF by 1 month and EPFO charges penal damages. Miss GSTR-3B and interest at 18% p.a. kicks in. Monthly obligations have no forgiveness — they compound immediately.
| Filing | Late Filing Fee | Interest / Additional Penalty |
|---|---|---|
| AOC-4 (MCA) | ₹100/day, no cap | Section 137 fine up to ₹1,00,000 |
| MGT-7 (MCA) | ₹100/day, no cap | Section 92 fine ₹50,000–₹5,00,000 |
| DIR-3 KYC | ₹5,000 flat (DIN deactivation) | DIN frozen — cannot sign documents |
| GSTR-1 | ₹50/day (₹20/day for nil return) | No ITC available to recipients |
| GSTR-3B | ₹50/day (₹20/day for nil) | Interest 18% p.a. on unpaid tax |
| ITR (companies) | ₹5,000 (₹1,000 if income < ₹5 lakh) | Interest u/s 234A + 234B + 234C |
| TDS deposit | Interest 1.5% p.m. from date of deduction | Disallowance of 30% of expense u/s 40(a)(ia) |
| TDS return (24Q/26Q) | ₹200/day per return (Section 234E) | Penalty ₹10,000–₹1,00,000 |
| PF challan | Damages 5%–25% of arrear | Interest 12% p.a. from due date |
| ESI challan | Simple interest 12% p.a. | Additional penalty up to arrear amount |
| DPT-3 | ₹500/day + ₹5,000 | Director liability for deposit law violation |
| Advance Tax | Interest u/s 234B (1% p.m.) + 234C | Interest from April 1 of next year |
| Compliance Area | Key Events in FY 2025-26 | Total Filings |
|---|---|---|
| MCA / ROC | AOC-4, MGT-7, DIR-3 KYC, ADT-1, DPT-3, MSME-1, MGT-14 | 7–10 filings |
| GST | GSTR-1 (12 or 4), GSTR-3B (12 or 4), GSTR-9, GSTR-9C | 14–27 filings |
| Income Tax | ITR (1 filing), Advance Tax (4 installments), TDS returns (4 quarters) | 9+ filings |
| TDS | Monthly deposit (12), Quarterly return (4), Form 16 / 16A issuance | 28+ actions |
| PF | Monthly ECR + challan (12) | 12 filings |
| ESI | Monthly challan (12) + half-yearly return (2) | 14 filings |
| Total Annual | 84–100+ compliance actions |
Create a shared Google Calendar or Notion page with all deadlines from this guide. Add the deadline as an event and set a reminder 7 days before. Share it with your CA, CS, and relevant team members so everyone sees upcoming obligations.
MCA21 and GST portals experience heavy traffic on deadline days, often causing technical issues and downtime. File at least 5–7 days before the deadline. Late fees and interest start from the day after the deadline — not from the day of your next filing attempt.
Set up auto-debit or payment standing instructions for PF and ESI monthly challan. These are fixed-date recurring payments (15th of each month). Automation eliminates the risk of missing the most frequently recurring compliance obligation.
Match your GSTR-2B (auto-populated input credits) with your purchase register every month. Discrepancies are much harder to resolve later. Annual GST reconciliation for GSTR-9 is significantly easier if monthly reconciliations are maintained.
The audit for FY 2025-26 must be completed before your AGM (30 September 2026). Start sharing financials with your auditor in April or May — not August. Early audit completion gives you time to resolve auditor queries and reduces the risk of missing the AOC-4 and ITR deadlines in October.
Maintain a physical or digital register logging every compliance event: date filed, SRN/acknowledgement number, amount paid, and CA/CS who filed. This register is invaluable during due diligence, tax scrutiny, or EPFO/ESIC inspections.
Our compliance management service handles every deadline in this calendar — ROC, GST, TDS, PF/ESI, and Income Tax. You focus on building your business; we ensure you're never late.
Get Annual Compliance Plan 💬 WhatsApp Us📌 Also Read: ROC Annual Filing Guide: AOC-4 and MGT-7 | ITR Filing for Business Owners | PF & ESI Registration for Startups
Disclaimer: Due dates are based on current laws and are subject to change via government notifications or circulars. Always verify current deadlines with your CA/CS or on the official MCA21, GSTN, and Income Tax portals before filing.