®By Trilegient Knowledge TeamPublished 26 October 2026Reviewed 26 October 20268 min readJurisdiction: India
In short: A typical private company in India has monthly GST and TDS deadlines, quarterly TDS returns, an AGM by 30 September followed by MCA filings, and an annual FLA return to the RBI by 15 July if it has foreign investment. Missing these brings late fees and can hold up funding rounds and repatriation.
Every month
| Due | What | Area |
|---|---|---|
| 7th | Deposit tax deducted at source (TDS) for the previous month (March deductions: by 30 April) | Income tax |
| 11th | GSTR-1: details of outward supplies (monthly filers) | GST |
| 15th | Provident fund and ESI contributions, where registered | Labour |
| 20th | GSTR-3B: summary return and payment of GST (monthly filers) | GST |
Through the year
| Due | What | Area |
|---|---|---|
| 15 June | First instalment of advance tax (15%) | Income tax |
| 30 June | DPT-3: return of deposits and outstanding loans | Company law |
| 15 July | FLA return to the RBI, for companies with foreign investment | FEMA |
| 31 July | TDS return for April–June quarter | Income tax |
| 15 September | Second instalment of advance tax (45% cumulative) | Income tax |
| 30 September | Annual general meeting (within six months of year end); tax audit report where applicable | Company law · Income tax |
| 31 October | Income-tax return for companies not covered by transfer pricing; transfer pricing report (Form 3CEB); TDS return for July–September | Income tax |
| 30 days after AGM | AOC-4: financial statements filed with the MCA | Company law |
| 60 days after AGM | MGT-7 / MGT-7A: annual return filed with the MCA | Company law |
| 30 November | Income-tax return for companies with international transactions (transfer pricing) | Income tax |
| 15 December | Third instalment of advance tax (75% cumulative) | Income tax |
| 31 December | GSTR-9: annual GST return (and GSTR-9C where applicable) | GST |
| 31 January | TDS return for October–December | Income tax |
| 15 March | Final instalment of advance tax (100%) | Income tax |
| 31 May | TDS return for January–March | Income tax |
Hold at least four board meetings a year, with no more than 120 days between them (small companies and eligible startups may hold one in each half-year instead).
When something happens
| Event | Filing | Deadline |
|---|---|---|
| Shares issued to a non-resident | FC-GPR | 30 days from allotment |
| Share transfer between resident and non-resident | FC-TRS | 60 days |
| Allotment under private placement | PAS-3 | 15 days |
| Appointment or resignation of a director | DIR-12 | 30 days |
| Certain special and board resolutions | MGT-14 | 30 days |
| New company: commencement of business declaration | INC-20A | 180 days from incorporation |
Making it work in practice
- Put every date on one shared calendar with a named owner and a reminder two weeks ahead.
- Agree the AGM date early, because the MCA filing deadlines run from it.
- Keep FEMA filings in step with share allotments. Late FC-GPR filings are a common finding in investor due diligence.
- Note that the Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026, and some form names and section numbers have changed. Check current forms with your tax adviser.
Please noteThis guide explains the position in general terms as of the review date above. Procedures, fees and deadlines change, and the right approach depends on the facts. It is not legal or investment advice.
Need help with this?
We run this calendar for startups and foreign-owned subsidiaries every month, with named owners and reminders.