India Compliance Timelines
| CORPORATE SECRETARIAL | ||||||
|---|---|---|---|---|---|---|
| S.No | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES | ||
| 1 | DIR-3 KYC | KYC form for all directors | Annual | 30th September | ||
| 2 | DPT-3 | Return of Deposit to be filed with the Registrar | Annual | 30th June | ||
| 3 | MSME-1 | Half-yearly return for informing outstanding payment to micro and small scale vendors | Half-Yearly | • 30th April •30th October | ||
| 4 | BEN - 2 | Return to the Registrar in respect of declaration regarding Significant Beneficial Ownership | N.A. | Within 30 days from the date of receipt of declaration in Form BEN-1 | ||
| 5 | AOC-4 | Filing of Financial statement with Registrar of Companies (ROC) | Annual | Within 30 days of AGM (last date for AGM is 30-September) | ||
| 6 | AOC-4 CFS | Filing of consolidated financial statements & other documents with the Registrar of Companies (ROC) | Annual | Within 30 days of AGM (last date for AGM is 30-September) | ||
| 7 | AOC-4 XBRL | Filing of XBRL document in respect of financial statement & other documents with Registrar of Companies (ROC) | Annual | Within 30 days of AGM (last date for AGM is 30-September) | ||
| 8 | Form MR-3 | Submission of Secretarial Audit Report | Annual | Submitted with Board Report along with AOC-4 (XBRL) | ||
| 9 | MGT-7 | Annual Return | Annual | Within 60 days of AGM (last date for AGM is 30-September) | ||
| 10 | MGT-8 | To be filed by a listed company or a company having paid-up share capital of INR 10 crore or more or turnover of INR 50 crore or more (certified by a Company Secretary in practice) | Annual | To be filed along with MGT-7 | ||
| 11 | MGT-14 | Filing of Resolutions and agreement to the Registrar of Companies (ROC) | Event Based | Within 30 days of passing of Resolution | ||
| 12 | ADT-1 (If Applicable) | Notice to Registrar by Company for appointment of Auditor. (Usually auditor’s appointment is confirmed during AGM) | N.A. | Within 15 days of appointment of auditor | ||
| 13 | CRA-2 | Form of intimation of appointment of Cost Auditor by the Company to Central Government (within 30 days of the Board Meeting in which such appointment is made or within a period of 180 days of the commencement of the financial year whichever is earlier) | Event Based | Within 30 days of the Board Meeting | ||
| 14 | CRA-4 | Form for filing Cost Audit Report to the Central Government | N.A | Within 30 days from Cost Audit Report | ||
| 15 | PAS-6 | Form for Reconciliation of Share Capital Audit Report on half yearly basis | Half-Yearly | 60 days from the date of the conclusion of each half year | ||
| 16 | LLP-11 | Annual Return of LLP | Annual | 30th May | ||
| 17 | LLP-8 | Statement of Accounts and Solvency | Annual | 30th October | ||
| HR & LABOUR | |||||
|---|---|---|---|---|---|
| S.No | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES | |
| Employee Provident Fund (EPF) | |||||
| 1 | Monthly payments & returns (Un-Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 15th of every subsequent month | |
| 2 | Monthly payments & returns (Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 25th of every subsequent month | |
| 3 | Annual return Under EPF (Exempted) | Filing of Annual return of Exempted Establishment | Annual | 25th April every Year | |
| 4 | Meeting of Board of Trustees | Meeting of Board of Trustees in Exempted Establishment | Quarterly | Once in a three Months | |
| Employee State Insurance Act, 1948 (ESIC) | |||||
| 5 | ECR under ESI | Filing of Electronic-Challan cum Return for Contribution under EPF | Monthly | 15th of every subsequent month | |
| 6 | Return of Contribution Under ES | Filing of return of contribution within 42 days of termination of contribution period | Half-Yearly | • 12th May • 11th November | |
| Other Labour Laws | |||||
| 7 | Employment Exchanges (Compulsory Notification of Vacancies) Act | Filing of Quarterly Return within 30 days from the end of the Quarter (ER-1) | Quarterly | • 30th April • 30th July • 30th October • 30th January | |
| 8 | Professional Tax | Payment of Tax and Filing of Return | Monthly / Annual | As per respective State Act & Rules | |
| 9 | Labour welfare fund | Payment of Contribution & filing of statement | Monthly / Annual | As defined in respective State Rules | |
| 10 | Sexual Harassment of Women at Workplace | Filing of Annual Report | Annual | 31st January or within reasonable time from the end of calendar | |
| 11 | Shop and Establishment Act | Filing of Annual Report | Annual | As defined in respective State Rules | |
| 12 | Contract Labour Regulation & Abolition Act (CLRA) | Filing of Returns | Half-Yearly / Annual | Annual - 15th February every year Half Yearly • 30th July • 30th January | |
| 13 | Inter-State Migrant Workman | Filing of Returns | Half-Yearly / Annual | Annual - 15th February every year Half Yearly • 30th July • 30th January | |
| 14 | Payment of Bonus Act | Filing of Returns | Annual | Ist February every year | |
| 15 | Payment of Wages Act | Filing of Return • 15th February for most of the states • 31st January (West Bengal, Telangana, Tamil Nadu, Andhra Pradesh) • 1st February (Karnataka & HP) | Annual | As per respective State Act & Rules | |
| 16 | Minimum wages | Filing of Annual Report • 31st December (Bihar, Jharkhand, Karnataka, Tamil Nadu, Puducherry, UP & Uttarakhand) • 31st January: Andhra, Telangana, Chattisgarh • 1st February - Rest of the states | Annual | As per respective State Act & Rules | |
| 17 | National and Festival Holidays Act | List of Holidays | Annual | • 31st December for display of holidays • 31st January for annual return | |
| INDIRECT TAX | |||||
|---|---|---|---|---|---|
| S.No | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES | |
| Indirect Taxes - Goods & Service Tax (GST) | |||||
| 1 | Form GSTR-1 (Details of Outward supplies) | For registered persons having turnover exceeding 1.5 Crore | Monthly | 11th day of every succeeding month | |
| 2 | For registered perosns having turnover less than 1.5 crore | Quarterly | Last day of succeeding month from the end of quarter | ||
| 3 | Form GSTR-3B (Monthly Return) | For registered person having aggregate turnover exceeding INR 5 crore. (Due dates for registered persons with less than INR 5 crore turnover - 22 & 24th of succeeding month, varies for states) | Monthly | 20th of every succeeding month | |
| 4 | Form GSTR-6 | Return for Input service distributor (Form GSTR-6) | Monthly | 13th of the succeeding month | |
| 5 | Annual Return - Form (GSTR-9) | GST Audit (GSTR-9C) applicable If turnover is INR 2 Crore or more | Annual | 31-December following end of financial year | |
| 6 | Form GSTR-4 | Annual Return under Composition Scheme | Annual | 30-April following the end of financial year | |
| 7 | Form CMP-08 | Quarterly Return under Composition Scheme | Quarterly | 18th day of succeeding month of the end of quarter | |
| 8 | Form GSTR-7 (Return of TDS) | Return by Registered persons who are required to deduct tax | Monthly | 10th day of every succeeding month | |
| 9 | Form GSTR-8 | Monthly Statement by E-Commerce Operator | Monthly | 10th day of every succeeding month | |
| SECURITIES & EXCHANGE BOARD OF INDIA | |||||
|---|---|---|---|---|---|
| S.No | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES | |
| SEBI (LODR) Regulation, 2015 | |||||
| 1 | Compliance Certificate in relation to share transfer facility | Ensuring share transfer facility are maintained | Half-Yearly | • 30th April • 31st October |
|
| 2 | Statement of GrievanceRedressal Mechanism | Details of Investors Complaints | Quarterly | • 21st April • 21st July • 21st October • 21st January |
|
| 3 | Secretarial Compliance Report | Broad check on compliances of SEBI Regulations and Circular | Annual | 30th May every year | |
| 4 | Corporate Governance Report | Compliance report on corporate governance | Quarterly | • 15th April • 15th July • 15th October • 15th January |
|
| 5 | Share Holding Pattern | Statement showing holding of securities and shareholding pattern | Quarterly | • 21st April • 21st July • 21st October • 21st January |
|
| 6 | Submission of Deviations or Variations | Indicating Deviations in public issue, rights issue, preferential issue | Quarterly | • 14th August • 14th November • 14th February • 30th May |
|
| 7 | Financial Results | Standalone financial results on the basis of accrual accounting policy | Quarterly | • 14th August • 14th November • 14th February • 30th May |
|
| 8 | Financial Results | Standalone financial results on the basis of accrual accounting policy | Annual | 30th May every year | |
| 9 | Certificate related to timely issue of Share Certificate | Certificate from Practicing Company Secretary | Half-Yearly | • 31st October • 30th April |
|
| 10 | Indian Depository Receipt Holding Pattern | Detailed holding pattern for an Indian Depository Receipt | Quarterly | • 15th April • 15th July • 15th October • 15th January |
|
| SEBI (Substantial Acquisition of Shares and Takeovers) Regulation, 2018 | |||||
| 11 | Disclosure of Aggregate Shareholding | Details of aggregate shareholding and voting rights as of the thirty-first day of March, 31 | Annual | 7th April every year | |
| SEBI (Depositories & Participants) Regulation, 2018 | |||||
| 12 | Audit Report under SEBI (D&P) Regulation | Details of change in Share Capital | Quarterly | • 30th July • 30th October • 30th January • 30th April |
|
| SECURITIES & EXCHANGE BOARD OF INDIA | |||||
|---|---|---|---|---|---|
| S.No | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES | |
| SEBI (LODR) Regulation, 2015 | |||||
| 1 | Compliance Certificate in relation to share transfer facility | Ensuring share transfer facility are maintained | Half-Yearly | • 30th April • 31st October | |
| 2 | Statement of GrievanceRedressal Mechanism | Details of Investors Complaints | Quarterly | • 21st April • 21st July • 21st October • 21st January | |
| 3 | Secretarial Compliance Report | Broad check on compliances of SEBI Regulations and Circular | Annual | 30th May every year | |
| 4 | Corporate Governance Report | Compliance report on corporate governance | Quarterly | • 15th April • 15th July • 15th October • 15th January | |
| 5 | Share Holding Pattern | Statement showing holding of securities and shareholding pattern | Quarterly | • 21st April • 21st July • 21st October • 21st January | |
| 6 | Submission of Deviations or Variations | Indicating Deviations in public issue, rights issue, preferential issue | Quarterly | • 14th August • 14th November • 14th February • 30th May | |
| 7 | Financial Results | Standalone financial results on the basis of accrual accounting policy | Quarterly | • 14th August • 14th November • 14th February • 30th May | |
| 8 | Financial Results | Standalone financial results on the basis of accrual accounting policy | Annual | 30th May every year | |
| 9 | Certificate related to timely issue of Share Certificate | Certificate from Practicing Company Secretary | Half-Yearly | • 31st October • 30th April | |
| 10 | Indian Depository Receipt Holding Pattern | Detailed holding pattern for an Indian Depository Receipt | Quarterly | • 15th April • 15th July • 15th October • 15th January | |
| SEBI (Substantial Acquisition of Shares and Takeovers) Regulation, 2018 | |||||
| 11 | Disclosure of Aggregate Shareholding | Details of aggregate shareholding and voting rights as of the thirty-first day of March, 31 | Annual | 7th April every year | |
| SEBI (Depositories & Participants) Regulation, 2018 | |||||
| 12 | Audit Report under sebi(D&P)Regulation | Details of change in Share Capital | Quarterly | • 30th July • 30th October • 30th January • 30th Apri | |
Disclaimer: We understand that to adhere and meet with the compliance deadlines is very crucial for businesses and requires proper planning. The Compliance Calendar for India is an effort from our team to provide an organized compilation of due dates across various applicable key laws. This compliance calendar does not constitute advice or a legal opinion about the various compliances. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc. before acting on the basis of the above. We will not be responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof.