Accounting and Compliance Calendar for Private Limited Companies in India

A private limited company in India has accounting and compliance responsibilities throughout the year, not only at the time of statutory audit or annual ROC filing. Monthly bookkeeping, GST, TDS, payroll, bank reconciliation, advance tax, quarterly reporting and annual Companies Act filings are interconnected. Missing one accounting step can therefore create problems in several later compliances.

A practical compliance calendar should combine recurring statutory due dates with internal accounting deadlines. For example, GST returns depend on accurate sales and purchase records, TDS returns depend on correct expense classification, advance tax depends on updated profitability, and annual financial statements depend on timely month-end and year-end closing.

This guide provides an accounting and compliance calendar for private limited companies in India, including monthly, quarterly and annual activities. Exact requirements depend on the company’s turnover, registrations, industry, employees, state, foreign transactions and other facts. Companies should also check whether any due date has been extended by the Government for the relevant period.

For ongoing support, see our Accounting & Bookkeeping Services in India. Foreign-owned subsidiaries may also review Accounting for Wholly Owned Subsidiary in India.

Why Does a Private Limited Company Need an Accounting Compliance Calendar?

Accounting Deadlines Come Before Filing Deadlines

Statutory filing is only the final step. Before a GST return, TDS statement or annual financial statement can be filed, the underlying transactions must be recorded, classified, reconciled and reviewed. A calendar should therefore contain both accounting cut-off dates and statutory due dates.

Different Laws Operate on Different Timelines

A company may simultaneously have obligations under the Companies Act, Income Tax Act, GST law, PF/ESI laws and state-specific employment laws. Keeping all dates in one calendar reduces the risk that finance teams focus on one compliance while overlooking another.

A Compliance Calendar Improves Audit Readiness

When bank accounts, GST, TDS, payroll, receivables, payables and related-party balances are reconciled throughout the year, the statutory audit becomes a review process rather than a year-end reconstruction exercise.

Monthly Accounting Calendar for Private Limited Companies

Close the Previous Month’s Books

At the beginning of every month, post all pending sales, purchase, bank, payroll, expense and journal entries for the previous month. Ensure that invoice dates, accounting periods and supporting documents are complete before the month is treated as closed.

Complete Key Balance-Sheet Reconciliations

Reconcile bank accounts, receivables, payables, GST, TDS, payroll liabilities, loans, fixed assets, advances, deposits and related-party balances. Old or unusual items should be investigated rather than carried forward indefinitely.

Prepare Monthly MIS and Cash Forecast

Management should receive a monthly profit and loss account, balance sheet, cash-flow position, receivable/payable ageing and major variance commentary. A short-term cash forecast should also include upcoming GST, TDS, payroll and tax payments.

Monthly GST Compliance Calendar

GSTR-1 Is Generally Due on the 11th for Monthly Filers

For taxpayers filing GSTR-1 monthly, the regular due date is generally the 11th day of the following month. Sales ledgers, credit notes, debit notes, e-invoices and customer GSTIN information should be reviewed before filing.

GSTR-3B Is Generally Due on the 20th for Monthly Filers

The GST portal states that the normal due date for monthly GSTR-3B filers is the 20th of the following month. The return should reconcile with GSTR-1/1A, GSTR-2B, books of account and the electronic tax ledgers before payment and filing.

Input Tax Credit Should Be Reviewed Before GSTR-3B

Purchase registers should be reconciled with GSTR-2B and the Invoice Management System where applicable. Ineligible credit, blocked credit, reverse charge and supplier mismatches should be identified before the return is finalised.

Current return guidance is available on the official GST Portal GSTR-3B guidance.

Monthly TDS Compliance Calendar

TDS Is Generally Deposited by the 7th of the Following Month

Under the Income Tax Rules, 2026, the general timeline for non-government deductors continues to require TDS deposit by the 7th of the month following deduction. TDS deducted in March is generally deposited by 30 April.

Expense Ledgers Should Be Reviewed Before TDS Payment

Professional fees, contracts, rent, commission, interest, salary and other payments should be reviewed for TDS at the time of accounting or payment as applicable. The TDS payable ledger should reconcile with deduction workings before the challan is paid.

The Income Tax Act, 2025 Applies From 1 April 2026

For transactions where the relevant TDS trigger occurs on or after 1 April 2026, the Income Tax Act, 2025 and Income Tax Rules, 2026 apply. Finance systems and compliance checklists should therefore use the current section and form references rather than relying only on old Act numbering.

The Income Tax Department’s current guidance can be checked on its Tax Payments page.

Payroll, PF and Employee Compliance Calendar

Finalise Payroll Before Salary Payment

Monthly payroll should reconcile employee attendance, salary changes, reimbursements, incentives, leave adjustments, deductions and joining or exit information before salary is processed.

EPF Contribution Is Generally Due by the 15th

For establishments covered by EPF, the employer’s monthly contribution is generally paid through ECR on or before the 15th of the following month. Payroll and PF wage data should be reconciled before ECR filing.

ESI and State-Level Payroll Requirements Should Be Tracked Separately

Where applicable, ESI, professional tax, labour welfare fund and other state-specific payroll compliances should be added to the company’s calendar because their due dates may differ by law and location.

EPF employer guidance is available through the official EPFO Employer Information Booklet.

Quarterly TDS Return Calendar

Q1 TDS Statements Are Generally Due by 31 July

For the April-June quarter, the current Income Tax Department guidance prescribes 31 July as the general due date for quarterly TDS statements.

Q2 and Q3 Statements Are Generally Due by 31 October and 31 January

The July-September quarter is generally due by 31 October and the October-December quarter by 31 January. The quarterly statements should reconcile with challans, PAN data, expense ledgers and earlier corrections.

Q4 Statements Are Generally Due by 31 May

The January-March quarter is generally due by 31 May of the following financial year. Under the Income Tax Act, 2025, current forms include Form 138 for salary TDS, Form 140 for specified non-salary resident payments and Form 144 for non-resident payments, replacing the familiar old-Act form references for current-year reporting.

Current due dates and form guidance can be reviewed on the Income Tax Department pages for Form 138 and Form 140.

Advance Tax Calendar for Companies

15 June: First Advance Tax Instalment

Companies subject to advance tax should review expected annual taxable income before 15 June. The regular instalment framework requires cumulative advance tax of at least 15% by this date.

15 September and 15 December: Second and Third Instalments

The cumulative advance tax target generally increases to at least 45% by 15 September and 75% by 15 December. Updated management accounts and tax computations are therefore important before each instalment.

15 March: Final Advance Tax Instalment

By 15 March, the cumulative advance tax requirement generally reaches 100% of the estimated liability. The Income Tax Department has confirmed that the advance-tax instalment structure continues under the Income Tax Act, 2025.

Quarterly GST Calendar Under the QRMP Scheme

Quarterly GSTR-1 Is Generally Due on the 13th

For taxpayers eligible for and using the QRMP scheme, quarterly GSTR-1 is generally due by the 13th of the month following the quarter.

Quarterly GSTR-3B Is Generally Due on the 22nd or 24th

The regular quarterly GSTR-3B due date is generally the 22nd or 24th of the month following the quarter depending on the taxpayer’s principal place of business. Government extensions should always be checked before filing.

Monthly Tax Payment May Still Apply Under QRMP

QRMP reduces return-filing frequency but does not eliminate monthly tax-payment requirements. Businesses using the scheme should keep month-wise sales, purchase and input-tax-credit records current rather than waiting until quarter-end.

Quarter-End Accounting and Management Review

Review Revenue, Margins and Major Expenses

At the end of June, September, December and March, management should compare actual results with budget and prior periods and investigate major movements in revenue, gross margin, payroll, professional fees, forex and other significant expenses.

Confirm Receivables, Payables and Related-Party Balances

Quarterly balance confirmations reduce year-end disputes. Intercompany balances should be particularly monitored where the company has foreign or domestic group entities.

Update Tax and Compliance Provisions

Current tax, deferred tax where applicable, statutory liabilities, gratuity or employee provisions, doubtful debts and other material estimates should be reviewed instead of being left entirely to the March closing.

Year-End Accounting Checklist as at 31 March

Complete a Hard Close of All Major Ledgers

Bank, customer, vendor, GST, TDS, payroll, fixed asset, loan, intercompany, advances and statutory-liability ledgers should be reconciled as at 31 March before financial statements are prepared.

Book Accruals, Prepayments, Provisions and Depreciation

Year-end adjustments should include expenses incurred but not invoiced, prepaid costs, employee liabilities, tax provisions, depreciation, impairment or expected-credit-loss adjustments where applicable and foreign-currency revaluation.

Prepare the Statutory Audit File

A structured audit file should contain the trial balance, ledgers, schedules, bank confirmations, receivable/payable ageing, fixed asset register, tax reconciliations, related-party schedules, agreements and supporting documents.

April to June Compliance Priorities

April: Complete March TDS and Year-End Reconciliations

March TDS for non-government deductors is generally deposited by 30 April. April is also the period to complete closing schedules, GST reconciliations, year-end provisions and statutory-audit data preparation.

30 April: Review MSME Form I Applicability

Specified companies having payments pending to micro or small enterprises for more than 45 days from the date of acceptance or deemed acceptance are required to furnish the applicable half-yearly MSME Form I information. The October-March half-year return is due by 30 April under the prescribed framework.

30 June: Review DPT-3 and First-Quarter Tax Position

DPT-3 is generally required by 30 June for applicable companies in respect of deposits and specified amounts as at 31 March. By June, companies should also complete Q1 accounts and the first advance-tax review.

The official MCA DPT-3 Instruction Kit provides the current filing framework.

July to September Compliance Priorities

July: Q1 TDS and Audit Preparation

Q1 TDS statements are generally due by 31 July. Companies with a March year-end should also be progressing statutory audit schedules, confirmations and tax computations rather than postponing them until September.

15 September: Second Advance Tax Instalment

The second advance-tax review should be based on actual April-August results plus the latest forecast for the year. Significant changes in profitability or one-time income should be incorporated.

30 September: DIR-3 KYC and AGM-Linked Readiness

DIN holders covered by the annual KYC requirement generally complete DIR-3 KYC by 30 September. For many March-year-end companies, September is also the key period for AGM preparation, subject to the Companies Act rules applicable to the company.

Current KYC guidance is available in the official DIR-3 KYC Instruction Kit.

October to December Compliance Priorities

October: Q2 TDS and MSME Form I

Q2 TDS statements are generally due by 31 October. Where the MSME Form I reporting conditions apply, the April-September half-year return is also due by 31 October.

ROC Annual Filing Should Follow the AGM Timeline

Companies should complete financial-statement and annual-return filings based on the statutory period linked to the AGM. AOC-4 is generally filed within 30 days of the AGM and MGT-7 or the applicable annual-return form within 60 days, subject to the relevant company-law provisions and extensions.

15 December: Third Advance Tax Instalment

The December advance-tax review should use actual results for most of the year. It is also a good point to identify large year-end adjustments, tax exposures and documentation gaps before the March rush.

January to March Compliance Priorities

January: Complete Q3 TDS Statements

Q3 TDS statements are generally due by 31 January. January should also be used to start year-end balance confirmations and clean up old receivable, payable and suspense items.

February: Perform a Pre-Year-End Review

Review fixed assets, depreciation, inventory where applicable, related-party balances, tax positions, MSME creditors, advances, provisions, employee liabilities and unusual transactions before March closing begins.

March: Advance Tax and Final Accounting Cut-Off

The final advance-tax instalment is generally due by 15 March. Finance teams should also communicate year-end invoice cut-offs, expense-accrual requirements, physical verification procedures and audit-document responsibilities before 31 March.

MCA and ROC Annual Compliance Calendar

DPT-3 Is Generally Due by 30 June Where Applicable

Companies within the scope of the deposit-reporting rules should review DPT-3 annually based on the position as at 31 March rather than assuming it applies only to companies that accept public deposits.

AOC-4 and Annual Return Deadlines Are Linked to the AGM

Annual financial statements are generally filed in AOC-4 within 30 days of the AGM, while the annual return is generally filed within 60 days of the AGM in the applicable form. The exact form and requirements depend on the company’s classification.

Event-Based ROC Forms Need a Separate Tracker

Changes in directors, registered office, share capital, allotments, charges, beneficial ownership and other corporate events can trigger filings outside the annual calendar. A company should therefore maintain an event-based ROC tracker in addition to its recurring compliance calendar.

Need Accounting and Compliance Support for Your Company?

EzyBiz India assists private limited companies and foreign-owned Indian subsidiaries with monthly bookkeeping, bank reconciliation, accounts payable and receivable, GST/TDS support, payroll accounting, month-end closing, MIS, audit preparation and coordination of recurring tax and regulatory compliances.

Discuss Your Accounting and Compliance Calendar With Our Team

Practical Annual Compliance Calendar at a Glance

Recurring Dates to Build Into Your Calendar

Frequency / Date	Typical Compliance or Accounting Activity	Key Action
Monthly	Bookkeeping and month-end close	Post transactions and complete reconciliations
7th of following month	TDS deposit	Reconcile deductions and challan
11th of following month	GSTR-1 for monthly filers	Reconcile outward supplies
15th of following month	EPF contribution, where applicable	Reconcile payroll and ECR
20th of following month	GSTR-3B for monthly filers	Reconcile GST liability and ITC
15 Jun / 15 Sep / 15 Dec / 15 Mar	Advance tax	Update taxable-income forecast
31 Jul / 31 Oct / 31 Jan / 31 May	Quarterly TDS statements	Reconcile challans and deductee data
30 April / 31 October	MSME Form I, where applicable	Review MSE dues pending beyond prescribed period
30 June	DPT-3, where applicable	Reconcile deposits and specified outstanding amounts
30 September	DIR-3 KYC, where applicable	Complete director KYC
Within prescribed period from AGM	AOC-4 and annual return	Complete financial statements and ROC filing pack

Do Not Treat the Table as a Substitute for an Applicability Review

Due dates can be extended and additional forms may apply depending on turnover, state, industry, foreign investment, related-party transactions, borrowings, CSR, employees and other facts. The company’s actual compliance register should therefore be updated at the beginning of every financial year and whenever its business changes.

Want a Company-Specific Accounting Compliance Calendar?

A generic calendar is useful for planning, but a company-specific calendar is more effective because it can identify which GST, TDS, payroll, ROC, FEMA, tax and audit requirements actually apply to the entity and assign responsibility to the correct person.

Explore Our Accounting & Bookkeeping Services in India

Frequently Asked Questions

What are the main monthly compliances for a private limited company in India?

Typical monthly requirements include bookkeeping, bank reconciliation, GST returns where applicable, TDS deposit, payroll accounting, EPF/ESI and other employee compliances where applicable, together with management reporting and balance-sheet reconciliations.

What is the normal due date for monthly GSTR-3B?

For regular monthly filers, the GST portal states that GSTR-3B is generally due on the 20th day of the month following the relevant tax period, subject to Government extensions.

What is the normal due date for depositing TDS?

For non-government deductors, TDS is generally deposited by the 7th of the following month. TDS deducted in March is generally due by 30 April. Special challan-cum-statement cases follow separate timelines.

When are quarterly TDS statements due?

The current Income Tax Department guidance provides general due dates of 31 July for Q1, 31 October for Q2, 31 January for Q3 and 31 May for Q4.

When is advance tax payable by a company?

The regular advance-tax instalment dates are 15 June, 15 September, 15 December and 15 March, with cumulative payment percentages applying under the current framework.

Is every private limited company required to file MSME Form I?

No. The current MCA framework limits the half-yearly reporting obligation to specified companies having payments pending to micro or small enterprises for more than 45 days from the date of acceptance or deemed acceptance.

Is DPT-3 applicable only when a company accepts deposits?

No. The DPT-3 framework also covers specified outstanding receipts of money or loans that are not treated as deposits, subject to the Companies (Acceptance of Deposits) Rules and the company’s facts.

Can statutory due dates change during the year?

Yes. Government departments may extend or modify due dates through notifications, circulars or portal advisories. Companies should therefore verify the current deadline before each filing rather than relying only on a calendar prepared at the start of the year.

Related Services

• Accounting & Bookkeeping Services in India
• Accounting for Wholly Owned Subsidiary in India
• Accounting for Branch Office, Liaison Office and Project Office in India
• Outsourced Accounting vs In-House Accounting in India
• Tax and Regulatory Advisory Services in India
• Managed Business Services in India

Prepared By: EzyBiz India Consulting LLP

Reviewed By:
Anil Agrawal, Chartered Accountant
Founder, EzyBiz India Consulting LLP
20+ Years of Experience in Tax, Regulatory and Business Advisory

Last Updated: 6 September 2026

Disclaimer:
This article is intended for general informational purposes only and does not constitute accounting, tax, legal, payroll or professional advice. The compliance obligations and due dates applicable to a private limited company depend on its turnover, registrations, industry, employees, state, foreign transactions, related-party transactions and other facts. Due dates may also be extended or amended by Government notifications or portal advisories. Companies should verify the latest MCA, Income Tax, GST, EPFO, ESIC and other applicable requirements before filing or making any statutory payment.