OBJECTIVE
After 6,000+ downloads of “Compliance Calendar - India” and request from subscribers for Industry specific inputs, we have come up with Industry specific Calendar. (IT/ITES being our 1st attempt)
This is an effort from our Lawrbit’s Regulatory team to provide a handy guide for all Compliance Officers, CFOs, Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws for IT Industry. It covers major laws across Corporate, Taxation, Environmental, Social Security and Industry Specific Laws and provide dates specified by various Regulatory Authority.
- Our endeavour is to bring specific Calendars for each industry & update it regularly
- You must check our website frequently to look for the updated versions of the calendar
CORPORATE SECRETARIAL
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| COMPANIES ACT, 2013 | ||||
| 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 | Bi-Annual |
|
| 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 | 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-15 | Form for filing Report on Annual General Meeting | Annual | 30 days of conclusion of AGM |
| 12 | MGT-14 | Filing of Resolutions and agreement to the Registrar of Companies (ROC) | Event Based | Within 30 days of passing of Resolution |
| 13 | 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 |
| 14 | 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 |
| 15 | CRA-4 | Form for filing Cost Audit Report to the Central Government | N.A. | Within 30 days from Cost Audit Report |
| 16 | PAS-6 | Form for Reconciliation of Share Capital Audit Report on half yearly basis | Bi-Annual | 60 days from the date of the conclusion of each half year |
| 17 | CHG-1 | Application for registration of creation, modification of charge (other than those related to debentures) | Event Based | 30 days of the date of creation or modification of charge |
| 18 | CHG-4 | Particulars for satisfaction of charge thereof | Event Based | 30 days of the date of payment or satisfaction of charge |
| 19 | CHG-9 | Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures | Event Based | 30 days of the date of creation or modification of charge |
| 20 | MGT-3 | Intimation for Opening of a Foreign Register or Change of any situation of such office where Foreign Register is maintained | Event Based | 30 days from the Opening of Foreign Register or Change |
| 21 | MGT-6 | Intimation about the Persons whose name are in the register but not holding beneficial interest in shares | Event Based | 30 days of receipt of declaration |
| 22 | MGT-7A | Annual Return by OPC and Small Companies | Event Based | Within 60 days of AGM (last date for AGM is September 30) |
| 23 | MR-1 | Return of appointment of MD/WTD/Manager | Event Based | 60 days of appointment |
| 24 | PAS-3 | Filing Return of Allotment with the Registrar (Other then Private Placement) | Event Based | 30 days of allotment |
| 25 | PAS-3 | Filing Return of Allotment with the Registrar (In case of Private Placement) | Event Based | 15 days of allotment |
| 26 | IEPF-1 | Statement of amounts credited to Investor Education and Protection Fund | Event Based | 30 days of such amounts becoming due to be credited to the Fund |
| 27 | IEPF-3 | Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund | Event Based | 30 days from the end of financial year |
| 28 | Annual General Meeting | Holding Annual General Meeting | Annual | 30th September |
| 29 | Debenture Redemption Reserve Account |
Deposit Amount for all the debentures maturing during the year in Debenture Redemption Reserve Account | Annual | On or Before 30th April each Year |
| 30 | CHG-9 | Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures | Event Based | 30 days of the date of creation or modification of charge |
| 31 | Form | Physical Stock Count of Documents Evidencing Title and Other Documents by Depository | Quarterly | Before or at the end of every quarter during a financial year |
| 32 | Form | Submission of Report on the Outcome of Stock Count by Depository | Quarterly | Within 21 days after the end of each quarter of a financial year |
| 33 | Form | Submission of Auditor Report by Depository | Annual | Within 3 months after the end of the financial year |
LISTING REGULATIONS
Applicable for Listed Entities only
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| SEBI (Listing Obligation and Disclosure Requirements) Regulations (applicable for listed entities) | ||||
| 1 | NA | Submission of Compliance Certificate | Annual | 30th April |
| 2 | NA | Filing of Compliant | Quarterly | Within 21 Days from the end of quarter |
| 3 | Annexure I, II, III, IV | Submission of Quarterly Compliance Report on Corporate governance | Quarterly | Within 21 Days from the end of Quarter |
| 4 | NA | Submission of Statement of Holding of Securities and Shareholding Pattern on a Quarterly Basis | Quarterly | Within 21 Days from the end of Month |
| 5 | NA | Submission of Statement of Securities Listed on SME Exchange | Bi-Annual | Within 21 days from the end of Half-Year |
| 6 | Statement of Deviation or Variation (Annexure A) | Submitting of Deviations or Variations | Quarterly | End of each Quarter |
| 7 | NA | Submitting of Financial Results | Quarterly | Within 45 Days from the end of each Quarter |
| 8 | NA | Submitting of Financial Results of Subsidiaries | Quarterly | End of each Quarter |
| 9 | NA | Submitting of Audited or Limited Reviewed Financial Result | Annual | 31st March |
| 10 | NA | Production of Certificate by Share Transfer Agent | Annual | 30th April |
| 11 | NA | Conduct of Annual General Meeting | Annual | 31st August |
| 12 | NA | Preparing and Submitting of Audited and Un-Audited Financial Results | Quarterly | Within 45 Days from the end of each Quarter |
| 13 | Statement of Deviation or variation (Annexure A) | Submission of Statement Indicating Material Deviation | Quarterly | Within 45 Days from the end of each Quarter |
| 14 | NA | Filing Indian Depository Holding Pattern and Shareholding Details | Quarterly | Within 15 Days from the end of each Quarter |
| 15 | NA | Submitting of Statements, Reports and Information of Scheme | Monthly | 7th of every month |
| 16 | NA | Valuation of Security Receipt | Quarterly | End of each Quarter |
| 17 | NA | Calculation of Net Asset Value | Quarterly | Within 15 Days from the end of each Quarter |
| 18 | Annexure A | Disclosing the Fact that they are Identified Large Coorporates | Annual | 30th April |
| 19 | Annexure B1, B2 | Disclosing the Incremental Borrowings | Annual | Within 45 Days from the end of year |
| 20 | Annexure B1, B2 | Submission of Annual Secretarial Compliance Report to Stock Exchanges | Annual | Within 60 Days from the end of year |
DIRECT TAXES
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| INCOME TAX ACT, 1961 | ||||
| 1 | Advance Tax | Advance tax payment | Quarterly |
|
| 2 | ITR-6 & ITR-7 | Return of Income (Form ITR-7 & Form ITR-6) | Annual |
|
| 3 | Monthly TDS Deposit | TDS Deposit (Payment & Returns) | Monthly | 7th of every subsequent month |
| 4 | 24Q, 26Q, 27Q | Filing of TDS Return (Salary and Non Salary) | Quarterly |
|
| 5 | 16A | Tax Certificate (Non- Salary) | Quarterly |
|
| 6 | 16 | Tax Certificate (Salary) | Annual | 15th June of the following Financial Year |
| 7 | 15CA/15CB | Certification for withdrawing taxes on foreign remittance | Per Foreign Remittance | At the time of foreign remittance |
| 8 | 3CD (accompanied by tax auditor Certificate in 3CB) | Tax Audit (applicable in case of turnover INR 1 crore) | Annual |
|
| 9 | 3CEB | Transfer pricing (applicable in case of foreign related party transactions) | Annual | 30th November |
| 10 | 61A | Specified Financial Transaction | Annual | 31st May |
INDIRECT TAXES
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| GOODS & SERVICE TAX ACT, 2017 | ||||
| 1 | GSTR-1 (Details of Outward supplies) | For registered persons having turnover exceeding 1.5 Crore | Monthly | 11th day of every succeeding month |
| 2 | GSTR-1 (Details of Outward supplies) | For registered persons who have opted for QRMP Scheme | Quarterly | 13th day of the succeeding month from the end of the quarter |
| 3 | 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 the succeeding month |
| 4 | GSTR-6 | Return for Input service distributor | Monthly | 13th of the succeeding month |
| 5 | GSTR-9 (Annual Return) | GST Audit (GSTR-9C) applicable If turnover is INR 5 Crores or more | Annual | 31st December following the end of financial year |
| 6 | GSTR-4 | Annual Return under Composition Scheme | Annual | 30th April following the end of financial year |
| 7 | CMP-08 | Quarterly Return under Composition Scheme | Quarterly | 18th day of succeeding month of the end of quarter |
| 8 | GSTR-7 (Return of TDS) | Return by Registered persons who are required to deduct tax | Monthly | 10th day of the succeeding month |
| 9 | GSTR-8 | Monthly Statement by E-Commerce Operator | Monthly | 10th day of the succeeding month |
| 10 | GST PMT-06 | Payment of Quarterly tax by registered person if opted for QRMP Scheme (Payment for each of the first 2 months of the quarter) | Quarterly | 25th day of the succeeding month |
| 11 | GSTR-5A | Monthly return by persons providing Online Information and Database Retrieval Services | Monthly | 20th day of the succeeding month |
| 12 | GSTR-9B (Annual Return) | Annual Statement to be furnished by E-Commerce Operators collecting Tax | Annual | 31st December following the end of relevant financial year |
| 13 | Annexure V | Declaration for availing the option to pay GST under Forward Charge Mechanism by Goods Transport Agencies (GTA) | Annual | On or Before 15th March of the preceding financial year |
| CUSTOMS ACT | ||||
| 1 | Monthly Return by Warehouse Licensee | Monthly return of the receipt, storage, operations and removal of the goods in the warehouse by licensee under Manufacture and Other Operations in Warehouse Regulations, 2019 | Monthly | Within 10 days after the close of the month |
| 2 | Payment of Duty for Goods (1st day to 15th day of any month) | Payment of duty for goods corresponding to Bill of Entry returned for payment from 1st day to 15th day of any month, by eligible importers under Deferred Payment of Import Duty Rules, 2016 | Monthly | By 16th day of that month |
| 3 | Payment of Duty for Goods (16th day to 30th day of any month) | Payment of duty for goods corresponding to Bill of Entry returned for payment from 16th day till last day of any month, by eligible importers under Deferred Payment of Import Duty Rules, 2016 | Monthly | By 1st day of the following month |
| 4 | Payment of Duty for Goods (16th day to 31st day of March) | Payment of duty for goods corresponding to Bill of Entry returned for payment from 16th day till 31st day of March, by eligible importers under Deferred Payment of Import Duty Rules, 2016 | Monthly | 31st March |
| 5 | IGCR-3 | Monthly statement in respect of goods imported, consumed, re-exported, or sent out of premises by importers under Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 | Monthly | 10th day of the succeeding month |
RESERVE BANK OF INDIA
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| Master Direction- Import of Goods and Services | ||||
| 1 | on XBRL System | Submission of Statement showing the quantity and value of gold imported by the nominated banks/ agencies/ EOUs/SEZs in Gem & Jewellery Sector, mode of payment-wise by Head Offices/International Banking Divisions of AD Category - I banks | Bi-Annual | 10th of the following half year, to which it relates |
| 2 | on XBRL System | Statement showing the quantity and value of gold imports by the nominated agencies (other than the nominated banks)/ EOUs/ SEZs in Gem & Jewellery sector during the month under report as well as the cumulative position as at the end of the said month beginning from the 1st month of the Financial Year by the Head Offices/International Banking Divisions of AD Category - I banks | Monthly | 10th of the following month, to which it relates |
| 3 | on XBRL System | Submission of NIL position statement by the Head Offices/International Banking Divisions of AD Category - I banks | Bi-Annual | 10th of the following half year, to which it relates |
| 4 | on XBRL System | Submission of NIL position statement by the Head Offices/International Banking Divisions of AD Category - I banks | Monthly | 10th of the following month, to which it relates |
| 5 | Statement on default in Merchanting Trade Transactions | One-to-one matching for each Merchanting Trade Transaction and reporting defaults in any leg by the traders to the concerned Regional Office of the Reserve Bank | Bi-Annual | Within 15 days from the close of each half year, i.e. June and December |
| 6 | Portal | Furnishing the details of Import-Export Codes | Annual | Between April-June each year |
| Master Direction- Export of Goods and Services | ||||
| 1 | Portal | Furnishing Statement on the details of doubtful cases and chronical defaulters to the concerned Regional Offices of RBI by AD Bank | Quarterly | Within 21 days from the end of each quarter |
| 2 | Portal | Furnishing the details of Import-Export Code | Annual | Between April-June each year |
| 3 | Annex of the Master Direction- Export of Goods and Services | Reporting the details of the international transactions using Credit Card/Debit Card/UPI (FETER Cards) | Monthly | Within 07 working days from the last date of the month for which data are being reported |
| 4 | SOFTEX | Submission of Declaration for the exports of software and audio/video/television software to the Designated Official by Exporter at STPI/EPZ/FTZ/SEZ for valuation/certification | Monthly | Within 30 days from the date of invoice / the date of last invoice raised in a month |
| Master Directions - External Commercial Borrowings, Trade Credits, and Structured Obligations | ||||
| 1 | ECB 2 | Monthly Reporting of ECB Transactions to Department of Statistics and Information Management | Monthly | 7 working days from the close of the month to which it relates |
| Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 /FEM (Non-Debt Instruments) Rules, 2019 – Foreign Investment in India | ||||
| 1 | Foreign Liabilities and Assets (FLA) | Annual Return on Foreign Liabilities & Assets | Annual | 15th July |
| 2 | Revised Foreign Liabilities and Assets | Revised Annual Return on Foreign Liabilities & Assets | Annual | 30th September |
| 3 | Certificate | Obtaining Annual Report from Statutory Auditor by E-Commerce Entity | Annual | 30th September |
| 4 | SOFTEX | Submission of Declaration for the exports of software and audio/video/television software to the Designated Official by Exporter at STPI/EPZ/FTZ/SEZ for valuation/certification | Monthly | Within 30 days from the date of invoice / the date of last invoice raised in a month |
| Prevention of Money Laundering Act, 2002 | ||||
| 1 | NA | Monthly Reporting of Certain Transactions | Monthly | 15th Day of the Succeeding Month |
| 2 | NA | Quarterly Reporting of certain transactions | Quarterly | 15th Day of the Month Succeeding the Quarter |
| 3 | NA | Monthly Reporting of Measures Taken by the Entity | Monthly | 15th Day of the Succeeding Month |
HR & LABOUR
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| Employee Provident Fund, 1952 (EPF) | ||||
| 1 | Monthly payments & returns (Un-Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 15th Day of the Succeeding Month |
| 2 | Monthly payments & returns (Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 25th Day of the Succeeding Month |
| 3 | Annual return Under EPF (Exempted) | Filing of Annual return of Exempted Establishment | Annual | 25th April |
| 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) | ||||
| 1 | ECR under ESI | Filing of Electronic-Challan cum Return for Contribution under EPF | Monthly | 15th Day of the Succeeding Month |
| 2 | Return of Contribution Under ESI | Filing of return of contribution within 42 days of termination of contribution period | Bi-Annual |
|
| OTHER LABOUR LAWS | ||||
| 1 | Apprentices Act | Filing of Annual Report | Quarterly |
|
| 2 | Employment Exchanges (Compulsory Notification of Vacancies) Act | Filing of Quarterly Return within 30 days from the end of the Quarter (ER-1) | Quarterly |
|
| 3 | Payment of Bonus Act | Filing of Returns | Annual | 1st February |
| 4 | Sexual Harassment of Women at Workplace | Filing of Annual Report | Annual | 31st January OR within reasonable time from the end of calendar |
| 5 | Labour Welfare Fund Act | Payment of Contribution & filing of statement | Bi-Annual |
|
| 6 | Labour Welfare Fund Act | Payment of Contribution & filing of statement | Annually |
|
| 7 | Labour Welfare Fund Act | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 8 | Shop and Commercial Establishment Act | Filing of Annual Returns | Annual |
|
| 9 | Shop and Commercial Establishment Act | Filing of Quarterly Returns | Quarterly |
|
| 10 | Contract Labour (Regulation & Abolition) Act | Filing of Annual Returns | Annual | 15th February |
| 11 | Contract Labour (Regulation & Abolition) Act | Filing of Half Yearly Return | Bi-Annual |
|
| 12 | Payment of Wages Act | Filing of Annual Return | Annual |
|
| 13 | Minimum Wages Act | Filing of Annual Return | Annual |
|
ENVIRONMENTAL HEALTH & SAFETY LAWS
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| Battery Management Rules – Central | ||||
| 1 | Form 3 | Filing return of Waste Battery Collected, Recycled, or Refurbished by Producer to CPCB & respective SPCB | Annual | 30th June |
| 2 | Form 4 | Filing return for Quantity of Waste Battery Refurbished by Refurbishers & Recyclers | Quarterly |
|
| 3 | Form 1(C) | Submission of Extended Producer Responsibility Plan by Producer | Annual | 30th June |
| Environment Impact Assessment – Central | ||||
| 1 | NA | Project Proponent submit half yearly compliance report to the concerned authority in hard and soft copy | Bi-Annual |
|
| Environment Protection Act – Central | ||||
| 1 | Form V | Submit an environmental audit report for the financial year ending 31st March to the SPCB | Yearly | 30th September every year |
| E-WASTE MANAGEMENT RULES, 2022 | ||||
| 1 | Portal | Filing of Annual return file by manufacturer, producer, refurbisher, and recycler | Annual | 31st January |
| 2 | Portal | Filing of Quarterly return file by manufacturer, producer, refurbisher, and recycler | Quarterly |
|
| PLASTIC WASTE MANAGEMENT RULES, 2016 | ||||
| 1 | Form IV | Filing of an annual return by a person engaged in recycling or processing plastic waste | annual | 30th April |
| 2 | Monthly payments & returns (Exempted) | Filing of an annual report by Producer, Importers & Brand Owners | annual | 30th June |
| 3 | Portal | Filing of an annual report by plastic waste processors | annual | 30th April |
| OTHER CENTRAL LAWS | ||||
| 1 | Motor Vehicle Act | Quarterly furnishing of Information kept in a log book | Quarterly |
|
| 2 | OSP Guidelines | Service provider shall submit an annual return to the Registering Authority | Annual | 30th September |
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Disclaimer
The information provided in this article is intended for general informational purposes only and should not be construed as legal advice. The content of this article is not intended to create and receipt of it does not constitute any relationship. Readers should not act upon this information without seeking professional legal counsel.
