A single software-services entity in India files, deposits or returns more than 100 items a year. Most carry an automatic late fee or interest, so the calendar is the backbone of the finance function.
Every month
- TDS deposit by the 7th of the following month.
- Provident Fund return and payment by the 15th.
- GST returns (GSTR-1 and GSTR-3B) by their statutory dates, after reconciling GSTR-2B to the books.
- Export Declaration Form filing and remittance reconciliation.
- Payroll, payslips, and the month-end close and MIS by the agreed working day.
Every quarter
- Quarterly TDS returns, and Form 16A to vendors.
- Advance tax instalments (four a year).
- A compliance health review against the calendar.
Every year
- Income tax return, tax audit where applicable, and transfer pricing certification by an independent firm.
- Registrar filings, the annual general meeting and directors' KYC.
- Annual return on foreign liabilities and assets to RBI.
- GST annual return where applicable, and renewal of the LUT for zero-rated exports.
Three habits that prevent penalties
- Set internal cut-offs several working days before each statutory date.
- Request parent funding against a 13-week cash forecast so deposits never wait for money.
- Keep preparer and reviewer sign-off on every filing, with portal access logged by name.
Due dates can change by government notification. Your onboarding compliance calendar is the reference for your entity.