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Showing 18 statutory obligationsFY 2026–27 Statutory Master

GSTGSTR-1

Registry Verified

GSTR-1 Outward Supplies (Monthly)

Details of outward taxable supplies of goods and services, where applicable to the taxpayer's return scheme.

Statutory Due Date:11th of every month

Governing Act:CGST Act 2017 (Section 37)

Statutory Penalty:Late fee is prescribed by law and notifications; delayed supplier reporting can affect recipient ITC visibility and eligibility

GSTGSTR-3B

Registry Verified

GSTR-3B Tax Summary & Payment (Monthly)

Summary return for self-assessment of input tax credit, outward supplies, and net cash tax remittance.

Statutory Due Date:20th of every month

Governing Act:CGST Act 2017 (Section 39)

Statutory Penalty:₹50/day late fee + 18% p.a. interest on net tax payable in cash (Section 50)

GSTIFF / GSTR-1

Registry Verified

GSTR-1 / IFF (QRMP Quarterly)

Quarterly invoice furnishing facility or return for businesses enrolled in the QRMP scheme.

Statutory Due Date:13th of month after quarter (Jul 13, Oct 13, Jan 13, Apr 13)

Governing Act:CGST Act 2017 (Section 37)

Statutory Penalty:₹50/day late fee; invoice reflection delayed for counterparties in GSTR-2B

GSTGSTR-3B

Registry Verified

GSTR-3B (QRMP Quarterly)

Quarterly summary return for taxpayers enrolled in QRMP based on State categorization.

Statutory Due Date:22nd or 24th of month after quarter

Governing Act:CGST Act 2017 (Section 39)

Statutory Penalty:₹50/day late fee + 18% p.a. interest on net cash tax

MCAForm DPT-3

Registry Verified

Form DPT-3 Return of Deposits & Loans

Annual return on deposits or exempted amounts, where applicable; confirm scope with a qualified professional.

Statutory Due Date:30 June

Governing Act:Companies Act 2013 (Rule 16 of Companies (Acceptance of Deposits) Rules, 2014)

Statutory Penalty:Fine up to ₹1 Crore or twice deposit amount; Section 450 general penalty

TAXChallan ITNS 280

Calendar Anchor

Advance Tax 1st Instalment (15%)

First advance tax instalment for companies with estimated annual tax liability ≥ ₹10,000.

Statutory Due Date:15 June

Governing Act:Income-tax Act 1961 (Section 211)

Statutory Penalty:1% per month simple interest under Section 234C on quarterly shortfall

FEMAFLA Return

Calendar Anchor

Annual FLA Return (Foreign Liabilities & Assets)

Annual reporting for entities with outstanding foreign assets or liabilities at the end of March, subject to RBI criteria.

Statutory Due Date:15 July

Governing Act:Foreign Exchange Management Act, 1999 (RBI Master Direction on Foreign Liabilities and Assets)

Statutory Penalty:FEMA consequences depend on the contravention and current RBI process; obtain professional advice

TAXChallan ITNS 280

Calendar Anchor

Advance Tax 2nd Instalment (45%)

Second cumulative advance tax instalment based on first-half financial actuals.

Statutory Due Date:15 September

Governing Act:Income-tax Act 1961 (Section 211)

Statutory Penalty:1% per month simple interest under Section 234C on quarterly shortfall

MCAAGM Minutes

Registry Verified

Annual General Meeting (AGM)

Mandatory meeting of members to adopt balance sheet, P&L, and approve auditor appointment.

Statutory Due Date:30 September (31 Dec for first FY)

Governing Act:Companies Act 2013 (Section 96 & Section 99)

Statutory Penalty:Fine up to ₹1,00,000 + ₹5,000/day during continuance of default under Section 99

MCADIR-3 KYC / Web

Registry Verified

DIR-3 KYC Annual Director Verification

Annual KYC verification for every individual holding a DIN. Deactivation halts company filings.

Statutory Due Date:Check current notified date

Governing Act:Companies Act 2013 (Rule 12A of Companies (Appointment of Directors) Rules, 2014)

Statutory Penalty:Immediate DIN deactivation; mandatory ₹5,000 per director government late fee

TAXForm 3CA / 3CD

Calendar Anchor

Tax Audit Report (Form 3CA/3CD)

Statutory tax audit certified by an independent practicing Chartered Accountant.

Statutory Due Date:30 September

Governing Act:Income-tax Act 1961 (Section 44AB)

Statutory Penalty:0.5% of total turnover, up to a statutory maximum cap of ₹1,50,000 (Section 271B)

MCAForm AOC-4

Registry Verified

Form AOC-4 Financial Statements Filing

Statutory ROC filing of audited financial statements, balance sheet, and directors' report.

Statutory Due Date:30 October (Within 30 days of AGM)

Governing Act:Companies Act 2013 (Section 137 read with Rule 12 of Companies (Accounts) Rules)

Statutory Penalty:₹100 per day additional fee without cap; Section 164 director disqualification on 3 unfiled years

TAXITR-6

Calendar Anchor

Corporate Income Tax Return (ITR-6)

Annual income tax return for corporate taxpayers subject to statutory tax audit.

Statutory Due Date:Check current notified date

Governing Act:Income-tax Act 1961 (Section 139(1))

Statutory Penalty:Section 234F late fee is generally ₹1,000 or ₹5,000; interest and loss-carry-forward consequences are fact-specific

MCAForm MGT-7

Registry Verified

Form MGT-7 / MGT-7A Annual Return

Formal annual return detailing shareholding pattern, directors, and governance registers.

Statutory Due Date:29 November (Within 60 days of AGM)

Governing Act:Companies Act 2013 (Section 92 read with Rule 11 of Management Rules)

Statutory Penalty:₹100 per day additional fee without cap; officers in default liable up to ₹50,000

TAXChallan ITNS 280

Calendar Anchor

Advance Tax 3rd Instalment (75%)

Third cumulative advance tax instalment covering 9-month company earnings.

Statutory Due Date:15 December

Governing Act:Income-tax Act 1961 (Section 211)

Statutory Penalty:1% per month simple interest under Section 234C on quarterly shortfall

GSTGSTR-9 / 9C

Registry Verified

GSTR-9 & GSTR-9C Annual Return & Reconciliation

Consolidated annual return and self-certified reconciliation for qualifying turnover thresholds.

Statutory Due Date:31 December

Governing Act:CGST Act 2017 (Section 44)

Statutory Penalty:₹200/day late fee subject to maximum 0.50% of turnover in State

TAXChallan ITNS 280

Calendar Anchor

Advance Tax 4th Instalment (100%)

Final advance tax true-up payment for the closing financial year.

Statutory Due Date:15 March

Governing Act:Income-tax Act 1961 (Section 211)

Statutory Penalty:1% per month interest under Section 234B if < 90% total tax remitted

FEMAFC-GPR

Calendar Anchor

Form FC-GPR (Foreign Investment Allotment)

RBI reporting for applicable issues of equity instruments to persons resident outside India.

Statutory Due Date:Generally within 30 days of issue of equity instruments to a non-resident

Governing Act:Foreign Exchange Management Act, 1999 (FEMA 20(R) / Non-Debt Instrument Rules, 2019)

Statutory Penalty:Late Submission Fee (LSF) calculation or adjudication up to 3× investment amount