Most compliance penalties are not the result of doing something wrong - they are the result of missing a date. A simple recurring calendar covering your main filings keeps you out of trouble. Here is how to think about the compliance year.
Monthly rhythm
The busiest part of the calendar repeats every month. GST returns and TDS deposits both fall in the first half of the following month, so the first ten days of each month are when most of your routine compliance happens. Building a fixed checklist for this window is the single biggest thing you can do to stay compliant.
- GST: file GSTR-1 and GSTR-3B for the previous month (frequency depends on your turnover and scheme).
- TDS: deposit the tax deducted in the previous month, generally by the 7th.
- Payroll: process PF and ESI for staff within their monthly deadlines.
Quarterly rhythm
Each quarter brings its own set of filings on top of the monthly ones. Treating the end of every quarter as a checkpoint keeps these from piling up.
- TDS returns: filed quarterly, followed by issuing Form 16A to deductees.
- Advance tax: instalments fall due across the year for businesses and individuals with significant tax liability.
- GST: certain returns and reconciliations follow a quarterly cycle for smaller taxpayers.
Annual rhythm
The annual filings are the ones founders most often leave to the last minute, which is exactly when mistakes and late fees happen. Mark these well in advance.
- Income tax returns (ITR) for the business and its owners after the financial year ends.
- GST annual return and reconciliation statement (GSTR-9 / 9C) where applicable.
- ROC filings for companies and LLPs - annual accounts and annual returns such as AOC-4 and MGT-7.
- Director KYC and other one-time annual housekeeping for company directors.
How to actually keep it
A calendar only works if someone owns it. Put every recurring deadline into a shared calendar with reminders a week ahead, keep a simple monthly checklist, and gather documents continuously instead of scrambling at month-end. The goal is to make compliance a quiet routine rather than a recurring fire drill.
Exact dates shift slightly with your turnover, entity type and government notifications, so always confirm the current due dates for your specific business each year. The categories above are the framework; the dates are the detail to lock in.
This article is general information, not tax or legal advice. Rules can change; confirm specifics for your business before acting.