The compliance calendar every Indian SME should run

Indian SMEs face over 20 mandatory filings per financial year across GST, TDS, and corporate law. Missing a deadline costs money in penalties. Missing multiple deadlines creates audit exposure.

This is the complete calendar for FY 2026-27 for a company registered under GST with employees and basic corporate structure.

Monthly filings

GSTR-1 is due on the 11th of the following month for taxpayers with turnover above 5 crore, or the 13th for quarterly filers. Late fee is 200 rupees per day capped at 5,000.

GSTR-3B is due on the 20th, 22nd, or 24th depending on your state category. Late fee is 50 rupees per day, or 20 rupees per day for nil returns.

TDS must be deposited by the 7th of the following month for deductions made during the month. Late deposit attracts interest at 1.5% per month.

Quarterly filings

TDS returns (Form 24Q for salary, Form 26Q for non-salary) are due on the 31st of the month following each quarter. Q1 is 31 July. Q2 is 31 October. Q3 is 31 January. Q4 is 31 May.

Advance tax installments are due on 15 June, 15 September, 15 December, and 15 March.

Annual filings

GSTR-9 annual return is due 31 December of the assessment year. GSTR-9C reconciliation statement is due on the same date for taxpayers above 5 crore turnover.

Form 16 must be issued to employees by 15 June.

ITR filing deadline for companies is 31 October. For individuals and firms not requiring audit, 31 July.