Staying compliant isn’t optional. It protects your people, your cash flow, and your reputation. For 2026, companies must juggle monthly, quarterly, half-yearly, and annual statutory obligations — across labour laws, payroll, tax, GST, and corporate filings. This post gives a clear, month-by-month calendar plus short explanations of each requirement and citations to official sources where applicable.
Top caveat: Dates below reflect the usual statutory deadlines used by employers. Government departments (EPFO, ESIC, GSTN, Income Tax, MCA) may issue notifications that change deadlines or give temporary relief. Always confirm on the official portal before you file or make payments.
These are the deadlines HR and payroll teams live by each month.
PF (EPF) contributions — Due: 15th of the next month (monthly). Employers must deposit employee and employer shares by the 15th of the month following the salary month. EPFO guidance and handbooks confirm the monthly due structure; occasional circulars may extend or tweak deadlines.
ESI contributions — Due: 15th of the next month (monthly). ESI contributions and challans are generally payable within fifteen days of the close of the calendar month to which they pertain. Half-yearly returns may also apply for some filings.
TDS deposits (Tax Deducted at Source) — Due: 7th of the following month (monthly deposit). Most TDS (salary, contractor payments, professional fees) must be deposited by the 7th of the next month. Quarterly TDS returns are filed by fixed quarterly due dates. Confirm specifics on the Income Tax e-filing calendar.
GST returns — Monthly (GSTR-3B) and periodic GSTR-1 filings: standard GSTR-3B filing deadlines are typically the 20th of the following month for monthly filers, while GSTR-1 (invoice summary) may be monthly or quarterly depending on turnover/QRMP scheme. Note: GST deadlines have seen frequent short-term extensions and scheme changes — check GSTN/CBIC notices.
TDS returns (quarterly filing) — Quarterly return filing due dates usually land at the end of the month following the quarter (e.g., Q1 return by 31 July). These returns summarise monthly deposits. Always check the Income Tax due dates calendar for the correct fiscal year.
GST GSTR-1 (for QRMP/quarterly filers) — Filing windows vary under QRMP; the Invoice Furnishing Facility (IFF) deadlines also apply. Use the monthly/quarterly schedule applicable to your GST registration type.
ESI half-yearly return — ESI contribution returns are commonly filed on a half-yearly basis for specific filings; check ESIC guidance for the exact windows.
PF Annual Returns / ECR / Annual reconciliation — EPFO requires annual reconciliations and returns; timing may shift based on the revamped ECR system and circulars. Follow EPFO updates closely.
GST annual returns & reconciliation (GSTR-9 etc.) — Annual GST returns, audit thresholds, and reconciliation deadlines vary by turnover and notification. CBIC/GSTN publish the final timelines each year.
Income Tax filing / tax audit deadlines — Companies, auditors, and tax heads should track ITR/Audit due dates. The Income Tax Department calendar lists filing due dates and payment windows (advance tax, self-assessment). These deadlines are critical because extensions are occasionally announced but payment obligations can still attract interest if delayed.
ROC (MCA) annual filings — Annual returns (MGT-7, AOC-4, etc.) depend on your company’s AGM date. Typically, financial statements and returns must be filed within the statutory window after AGM. MCA/ROC calendars provide exact dates for each filing type.
Below is a straightforward, practical calendar for typical recurring filings and payments during a calendar year (Jan–Dec 2026). Use it as a working checklist. Keep in mind state-specific levies (Professional Tax, LWF, Shops & Establishment) have different due dates across states.
Every month (repeat)
By 7th: Deposit TDS (tax deducted in the previous month).
By 15th: Deposit PF contributions and file EPF returns (monthly).
By 15th: Deposit ESI contributions (monthly).
By 20th (typical): File GSTR-3B for monthly GST filers (watch for CBIC extensions).
Quarterly (typical)
End of July / Oct / Jan / May: TDS return filing for each quarter (dates vary; follow Income Tax calendar).
13th of following month (QRMP): GSTR-1 IFF deadlines for businesses under QRMP for certain months. Confirm via GST portal.
Half-yearly / Annual
ESI half-yearly returns: Usually due in May and November. Confirm ESIC notices.
PF annual reconciliation / annual returns: Dates vary after financial year close; follow EPFO instructions and circulars.
Income Tax (company ITR): Corporate ITR and tax audit related dates depend on audit and statutory deadlines; check incometax.gov.in calendar.
ROC (MCA) filings: AOC-4 / MGT-7 deadlines are timed from AGM dates; check MCA notifications.
Professional Tax (PT) — Levied by states; slabs and periodicity differ. For example, Maharashtra and West Bengal use different due dates and return formats. Always check the state’s PT portal or consult your payroll partner.
Shops & Establishment registrations and returns — Each state has distinct registration and filing obligations. When you open a new office or branch, register in that state within the statutory window. State labour department portals list specific due dates and forms.
Contract Labour (CLRA) compliance — If you engage contractors, check Contract Labour Regulation Act registration, returns, and welfare fund obligations. This is industry-sensitive and often enforced during inspections.
Regulatory deadlines for PF, ESI, GST and TDS are stable in principle, but the government often issues circulars, temporary reliefs, or format changes. For example:
EPFO and CBIC have issued deadline extensions or operational changes recently to ease transitions to updated filing systems.
GST authorities have changed QRMP and GSTR-3B submission windows several times. Always check GSTN/CBIC notices for the latest.
Save this calendar and compare it with your company’s payroll cycle.
Assign owners and create automated reminders for each deadline.
Keep a list of state-specific dues (PT, LWF, Shops & Est.) and their portals.
If you aren’t 100% confident, get help from a statutory compliance partner who monitors updates and files on time.
This calendar summarizes typical deadlines and statutory cycles based on authoritative sources. However, statutory rules and due dates can change. Always verify the final filing/payment date on the relevant government portal — EPFO, ESIC, GSTN/CBIC, Income Tax e-filing, or MCA — before you file.
If managing multiple statutory deadlines feels like firefighting, you don’t have to do it alone. Team Management Services (TMS) provides end-to-end statutory compliance: PF/ESI filings, TDS management, GST reminders, ROC filings, and state-wise registrations. We monitor official notifications, reconcile payroll to statutory returns, and take the filing burden off your team so you can focus on business growth.
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