Most compliance misses aren't about not knowing the law. They're about a date that slipped. These are the default statutory due dates a typical company works to. Governments often extend them by notification, so check the portal before you plan around a date.
Last reviewed: 25 October 2026. Dates are the standard due dates for a regular (non-government) business. The Income-tax Act 2025 applies from 1 April 2026 and renumbered TDS sections and forms; the rhythm of deposits and quarterly statements below stays the same, but use the new form numbers on the portal.
Every month
| Due date | What | Notes |
|---|---|---|
| 7th | TDS / TCS deposit for the previous month | Deductions made in March are due by 30 April instead. |
| 10th | GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) | Only if you're a GST deductor or e-commerce operator. |
| 11th | GSTR-1 (monthly filers) | Outward supplies. Errors here flow into your customers' GSTR-2B. |
| 13th | IFF (optional, QRMP filers) | For the first two months of a quarter, so B2B customers get credit. |
| 20th | GSTR-3B (monthly filers) | Pay tax with the return. Interest runs on the cash portion if late. |
| 25th | PMT-06 (QRMP filers) | Tax payment for the first two months of the quarter. |
Every quarter
| Quarter | TDS statement due | TCS statement due | GST (QRMP) |
|---|---|---|---|
| Apr–Jun | 31 July | 15 July | GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th (depending on your state) of the month after the quarter |
| Jul–Sep | 31 October | 15 October | |
| Oct–Dec | 31 January | 15 January | |
| Jan–Mar | 31 May | 15 May |
TDS certificates for non-salary payments are due within 15 days of the quarterly statement's due date. Composition taxpayers file CMP-08 by the 18th of the month after each quarter.
Every year
| Due date | What |
|---|---|
| 15 June, 15 September, 15 December, 15 March | Advance tax instalments (15%, 45%, 75% and 100% of the year's estimated tax) |
| 15 June | Salary TDS certificates to employees |
| 31 December | GSTR-9 annual return and GSTR-9C reconciliation statement (where applicable) for the previous financial year |
Three habits that prevent most misses
- Close TDS before GST. TDS deposit on the 7th comes first in the month. Make the deduction working part of the month-end close, not a separate task.
- Reconcile 2B before you file 3B. Claiming input tax credit that isn't in GSTR-2B is the fastest route to a notice.
- Keep a single calendar for every GSTIN and TAN. Multi-state businesses miss dates when each branch tracks its own.
To check a delay you've already had, use the GST late fee & interest calculator or the TDS interest calculator.
This article is general information, not professional advice. Rules and due dates change; confirm with your AD bank, CA or the official portal before acting. Last reviewed 25 October 2026.