India

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.

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 Pharma 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

DISCLAIMER

1. Regulatory filing dates are changed frequently by the concerned authorities
2. The Reader / User should must do their own due diligence before relying on this data

CORPORATE SECRETARIAL

S. No.	Particular	Compliance Description	Frequency	Filing Dates
COMPANIES ACT
1	DPT-3	Return of Deposit to be filed with the Registrar	Yearly	30th June
2	Form PAS-6	Submission of Form PAS-6 to Registrar by Unlisted Public Company/ Private Company	Half-Yearly	29th November 30th May
3	NA	Deposit Amount After Creating Debenture Redemption Reserve/Deposit Amount in Repayment Reserve Account	Yearly	30th April
4	NA	Hold Annual General Meeting	Yearly	30th September
5	Form AOC-4	File Copy of Financial Statements with Registrar (OPC)	Yearly	27th September
6	Form DIR-3-KYC	Submission of Directors KYC Form	Yearly	30th September
7	MSME Form I	Furnish Return on Delayed Payment to MSME	Half-Yearly	30th April 31st October
8	Form MGT-7	Preparation and filing of Annual Return	Yearly	29th November
9	Form AOC-4	File Copy of Financial Statements with Registrar	Yearly	31st October
10	Form AOC-4 NBFC (Ind AS)	File Copy of Financial Statements with Registrar (NBFC)	Yearly	30th October
11	Form MGT-7A	Preparation and Filing of Annual Return (For OPC and Small Companies)	Yearly	29th November
12	Form FC-3	File of Financial Statements to the Registrar by Foreign Company	Yearly	30th September
13	Form FC-4	Furnish Annual Return by Foreign Company	Yearly	30th May
14	Form CRA-2	Notice of Appointment of Cost Auditor to Central Government	Yearly	27th September
15	Form NFRA 2	filing of Annual Return by Auditor	Yearly	30th November
16	Form IEPF 3	Furnish Details of Shares not Transferred to Investor Education and Protection Fund	Yearly	30th April
17	NA	Transfer Unspent Amount of Corporate Social Responsibility to Specified Fund	Yearly	30th September
18	NA	Submit List of Service Request Number (SRN) which are Pending for E- Verification Report (EVR)	Monthly	On last working date of every month
Master Direction- Other Remittance Facilities
1	Online Return Filing System	Submission of Information Relating to Amount Remitted under the Liberalized Remittance Scheme	Monthly	5th of every month
Limited Liability Partnership Act
1	Form 8	Filing Statement of Account and Solvency with Registrar by Limited Liability Partnership	Yearly	30th October
2	NA	Appointment of Auditor by Limited Liability Partnership	Yearly	1st March
3	Form 11	Submission of Annual Return by Limited Liability Partnership	Yearly	30th May
4	Form 28	Intimations about Change in Instruments or Details of Registered office and Designated Partners of Foreign Limited Liability Partnership	Yearly	30th May
Master Direction- Import of Goods and Services
1	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 every month
2	on XBRL System	Submission of NIL position statement by the Head Offices/International Banking Divisions of AD Category - I banks	Half-Yearly	10th April 10th October
3	on XBRL System	Submission of NIL position statement by the Head Offices/International Banking Divisions of AD Category - I banks	Monthly	10th of every month
4	NA	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	Half-Yearly	15th July 15th January
5	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 and also import of gold through Qualified Jeweller (QJ), on half Yearly basis	Half-Yearly	10th April 10th October
6	NA	Report of Extension in respect of Clean Credit of rough, cut and polished diamonds on half yearly basis	Half-Yearly	15th October 15th April
Foreign Trade Policy
1	ANF-1	Updating the Profile of Importer/Exporter by Importer Exporter Code Holder	Yearly
2	ANF- 2M	Application for Availing Quotas by Eligible Entities	Yearly	1st March
3	Portal	Submitting of Report on Fulfilment of Export Obligation under Export Promotion Capital Goods (EPCG) Scheme	Yearly	30th June
4	Appendix 6E	Quarterly Reporting by EOU/EHTP/STP/BTP Units Under Implementation or Working	Quarterly	30th July 30th October 30th January 30th April
5	Appendix 6E	Annual Reporting by Working Units Under EOU/EHTP/STP/BTP	Yearly	29th September
6	Annexure 1 (Appendix 3 – SCOMET List)	Submission of Annual Report on Supply of SCOMET Items from DTA to SEZ/EOU or Outside country	Yearly	15th May
7	ANF-10D	Reporting for Re-Export of Items/Software/Technology under Grant of Global Authorisation for Intra-Company Transfer (GAICT)	Quarterly	31st July 31st October 31st January 30th April
8	Portal	Submitting A Statement of Exports from India to The Stockist	Yearly	31st January
Master Direction- Import of Goods and Services
1	NA	Half yearly Submission of statement under CIMS system	Half-Yearly	10th April 10th October
2	NA	Monthly Submission of Statement on Gold Imports under CIMS system	Monthly	10th of following month
3	NA	Nil half yearly Statement	Half-Yearly	10th April 10th October
4	NA	Nil monthly Statement	Monthly	10th of following month
5	NA	Report regarding Merchanting Trade	Half-Yearly	Within 15 days from the close of each half year
6	NA	Details of Import Export Code	Yearly	30th June
7	NA	Half Yearly Report by AD Bank for Extension in respect of Clean Credit	Half-Yearly	15th April 15th October

LISTING REGULATION

S. No.	Particular	Compliance Description	Frequency	Filing Dates
1	NA	Submission of Compliance Certificate for activities related to Share Transfer Facility	Yearly	30th April
2	NA	Filing of Compliant	Quarterly	21st July 21st October 21st January 21st April
3	Annexure I, II, III, IV	Submission of Quarterly Compliance Report on Corporate governance	Quarterly	21st July 21st October 21st January 21st April
4	NA	Submission of Statement of Holding of Securities and Shareholding Pattern on a Quarterly Basis	Quarterly	21st July 21st October 21st January 21st April
5	NA	Submission of Statement of Securities Listed on SME Exchange	Half-Yearly	21st October 21st April
6	Statement of Deviation or Variation (Annexure A)	Submitting of Deviations or Variations	Quarterly	14th August 14th November 14th February 30th May
7	NA	Submitting of Financial Results	Quarterly	14th August 14th November 14th February 30th May
8	NA	Submitting of Financial Results of Subsidiaries	Quarterly	14th August 14th November 14th February 30th May
9	NA	Submitting of Audited or Limited Reviewed Financial Result	Yearly	30th May
10	NA	Production of Certificate by Share Transfer Agent	Yearly	30th April
11	NA	Submission of Statement of Utilization of Funds by Listed Not for Profit Organization	Quarterly	14th August 14th November 14th February 15th May
12	NA	Intimations to Security Holder about Requirement of Furnishing Valid PAN, KYC and Nomination Details	Yearly	30th September
13	NA	Display of Updated Information of Claimed and Unclaimed Amount on Website	Monthly	7th of each month
14	NA	Conduct of Annual General Meeting	Yearly	31st August
15	NA	Preparing and Submitting of Audited and Un-Audited Financial Results	Quarterly	14th August 14th November 14th February 30th May
16	Statement of Deviation or variation (Annexure A)	Submission of Statement Indicating Material Deviation	Quarterly	14th August 14th November 14th February 30th May
17	NA	Filing Indian Depository Holding Pattern and Shareholding Details	Quarterly	15th July 15th October 15th January 15th April
18	Annex X-A	Submitting of Statements, Reports and Information of Scheme	Monthly	7th of every month
19	NA	Valuation of Security Receipt	Quarterly	30th June 30th September 31st December 31st March
20	NA	Calculation of Net Asset Value	Quarterly	15th July 15th October 15th January 15th April
21	Annex A	Submission of Annual Secretarial Compliance Report to Stock Exchanges	Yearly	30th May
22	NA	Submitting of Annual Audited Financial Results	Yearly	30th May
23	Annex A(ASCR)	Submission of Annual Secretarial Compliance Report to Stock Exchange	Yearly	30th May
24	NA	Annual Disclosures by Listed Not for Profit Organisation	Yearly	30th May
25	NA	Submission of Annual Impact Report (AIR) by Social Enterprise	Yearly	29th June

DIRECT & INDIRECT TAX

S. No.	Particular	Compliance Description	Frequency	Filing Dates
Direct Taxes - Income Tax Act
1	Corporate Income Tax	Advance tax payment	Quarterly	15th June 15th September 15th December 15th March
2	Corporate Income Tax	Return of Income (Form ITR-7 & Form ITR-6)	Yearly	31st October 30th November, if transfer Pricing is applicable
3	Monthly TDS Deposit	TDS Deposit (Payment & Returns)	Monthly	7th of every subsequent month
4	Filing of TDS Return (Salary and Non Salary)	Form 24Q, Form 26Q, Form 27Q	Quarterly	31st July 31st October 31st January 31st May
5	Form 16A	Tax Certificate (Non- Salary)	Quarterly	15th August 15th November 15th February 15th June
6	Form 16	Tax (Certificate Salary)	Yearly	15th June of the following Financial
7	Form 15CA/15CB	Certification for withdrawing taxes on foreign remittance	Per foreign Remittance	At the time of foreign remittance
8	Form 3CD accompanied by tax auditor Certificate in Form 3CB	Tax Audit (applicable in case of turnover INR 1 crore)	Yearly	30th September 30th October, if transfer Pricing is applicable
9	Form No. 3CEB	Transfer pricing (applicable in case of foreign related party transactions)	Yearly	30th November
10	Form 61A	Specified Financial transaction	Yearly	31st May
GOODS & SERVICE TAX ACT
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	Form GSTR-1 (Details of Outward supplies)	For registered persons 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	Yearly	31st December following end of financial year
6	Form GSTR-4	Annual Return under Composition Scheme	Yearly	30th 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
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	Yearly	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)	Yearly	On or Before 15th March of the preceding financial year

HR & LABOUR

S. No.	Particular	Compliance Description	Frequency	Filing Dates
Factories Act
1	NA	Annual Return of Holidays (Himachal Pradesh, Madhya Pradesh, Maharashtra, Gujarat, Karnataka, Assam, Bihar, Goa)	Yearly	31st December
2	NA	Annual Return for Leave with Wages (Himachal Pradesh, Karnataka, Assam)	Yearly	1st February
3	NA	Annual Return for Compensatory Holidays (Himachal Pradesh, Karnataka, Assam)	Yearly	1st February
4	NA	Submission of Annual Returns (Haryana, Rajasthan, Telangana, Punjab, West Bengal, Goa)	Yearly	31st January
5	NA	Submission of Annual Returns (Himachal Pradesh, Uttar Pradesh, Assam, Bihar, Uttarakhand)	Yearly	15th January
6	NA	Submission of Annual Returns (Madhya Pradesh, Maharashtra, Gujarat, Karnataka, Tamil Nadu)	Yearly	1st February
7	NA	Submission of Annual Returns (Andhra Pradesh)	Yearly	30th April
8	NA	Issue Leave Book to workers (Tamil Nadu, Bihar)	Yearly	31st January
9	Form 22	Submission of Half Yearly Returns (Himachal Pradesh, Gujarat, Assam, Uttarakhand, West Bengal)	Half Yearly	15th July 15th January
10	Form 22	Submission of Half Yearly Returns (Uttar Pradesh, Punjab)	Half Yearly	15th July
11	NA	Submission of Quarterly Returns	Quarterly	15th January 15th April 15th July 15th October
12	NA	Report to Inspector of Accidents and Dangerous Occurrence (Karnataka, Assam)	Yearly	1st February
13	NA	Report to Inspector of Accidents and Dangerous Occurrences (Maharashtra, Gujarat)	Yearly	15th February
14	NA	Annual Return of Canteens where more than 250 workers are employed (Karnataka, Assam)	Yearly	1st February
15	NA	Annual Returns of Creches where more than 50 women workers are employed (Karnataka, Assam)	Yearly	1st February
16	NA	Annual Returns for Shelter, Rest-rooms and Lunch Rooms where more than 150 workers are employed (Karnataka, Assam)	Yearly	1st February
State Profession Tax Act
1	NA	Payment of Tax and Filing of Monthly Returns (Andhra Pradesh, Telangana)	Monthly	10th day of every month
2	NA	Payment of Tax and Filing of Monthly Returns (Karnataka)	Monthly	20th day of each month
3	NA	Payment of Tax and Filing of Monthly Returns (Assam, Maharashtra, Meghalaya, Tripura)	Monthly	Last day of every month
4	NA	Filing of Annual Return (Assam, Karnataka, Meghalaya, Tripura, West Bengal)	Yearly	30th April
5	NA	Filing of Annual Return by Enrolled Person (Karnataka)	Yearly	30th May
6	NA	Filing of Annual Return by Enrolled Person (Maharashtra)	Yearly	31st March
7	NA	Filing of Annual Return by Enrolled Person (Mizoram)	Yearly	30th July
8	NA	Submission of Half Yearly Returns (Assam, Meghalaya, Tripura, Meghalaya)	Half Yearly	30th October 30th April
9	NA	Filing of Annual Return by Employer (Bihar)	Yearly	30th November
10	NA	Filing of Annual Return by Other Person (MP, Orisha, Sikkim)	Yearly	30th June
11	NA	Filing of Annual Return by Registered Persons (West Bengal)	Yearly	15th May
12	NA	Filing of Annual Return by Registered Persons (Madhya Pradesh, Meghalaya)	Yearly	30th September
13	NA	Filing of Annual Return by Registered Persons (Jharkhand)	Yearly	31st October
14	NA	Filing of Annual Return by Registered Persons (Bihar)	Yearly	30th November
15	NA	Filing of Quarterly Return	Quarterly	30th July 30th October 30th January 30th April
Inter State Migrant Workmen Act
1	NA	Filing of Annual Returns (All States)	Yearly	15th February of every year
2	NA	Filing of Annual Returns (Himachal Pradesh)	Yearly
3	NA	Filing of Half-Yearly Returns (All States)	Half-Yearly	30th July 31st January
Payment of Bonus Act
1	NA	Filing of Returns	Yearly	1st February
Payment of Wages Act
1	NA	Filing of Returns (West Bengal, Telangana, Tamil Nadu, Andhra Pradesh)	Yearly
2	NA	Filing of Returns (Karnataka & Himachal Pradesh)	Yearly	1st February
3	NA	Filing of Returns (Remaining States)	Yearly	15th February or As per respective State Act & Rules
Industrial Disputes Act
1	Form G1	Filing of Unified Annual Return (Dadra and Nagar Haveli and Daman and Dui and Haryana)	Yearly	1st February
2	NA	Filing of Annual Return (Maharashtra)	Yearly	21st January
3	Form H	Submission of Half-Yearly return (Himachal Pradesh)	Half-Yearly	20th July 20th January
Industrial Establishments (National and Festival Holidays) Act
1	NA	Filing of Annual Return ( Odisha, Kerala)	Yearly	31st January of every year
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	Yearly	25th April every Year
4	Meeting of Board of Trustees	Meeting of Board of Trustees in Exempted Establishment	Quarterly	Once in a three Months
Labour welfare fund – Andhra Pradesh and Telangana
1	Form F	Payment of Contribution & Filing of Statement	Yearly	31st January
2	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
3	NA	Submission of Copy of Extract from the Register of Unpaid Accumulations and Fines	Yearly	31st January
Labour welfare fund – Chandigarh and Haryana
1	NA	Payment of Contribution & Filing of Statement	Yearly	31st December
2	NA	Payment of Fines and Unpaid Accumulations by Employer	Quarterly	1st May 1st August 1st November 1st February
3	Form B	Submission of Copy of Register of Unclaimed Wages and Fines	Yearly	31st January
Labour welfare fund - Chhattisgarh
1	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
2	Form A	Payment of Contribution & Filing of Statement	Half-Yearly	15th July 15th January
Labour welfare fund – Delhi and Goa
1	Form A	Payment of Contribution & Filing of Statement	Half-Yearly	15th July 15th January
2	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
3	NA	Submission of Copy of Extract from the Register of Wages	Yearly	31st January
Labour welfare fund – Gujarat
1	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
2	Form A-1	Payment of Contribution & Filing of Statement	Half-Yearly	31st July 31st January
3	NA	Submission of Copy of Extract from the Register of Wages	Quarterly	15th April 15th July 15th October 15th January
Labour welfare fund – Karnataka
1	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
2	Form D	Payment of Contribution & Filing of Statement	Yearly	15th January
3	NA	Submission of Copy of Extract from the Register of Wages	Yearly	31st January
Labour welfare fund – Madhya Pradesh
1	Form A	Payment of Contribution & Filing of Statement	Half-Yearly	15th July 15th January
2	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
Labour welfare fund – Maharashtra
1	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
2	NA	Payment of Contribution & Filing of Statement	Half-Yearly	15th July 15th January
3	NA	Submission of Copy of Extract from the Register of Wages	Yearly	31st January
4	Form A-1	Submission of Statement of Employers and Employees Contribution	Half-Yearly	15th June 15th December
Labour welfare fund – Odisha and West Bengal
1	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
2	Form F/Form D	Payment of Contribution & Filing of Statement	Half-Yearly	15th July 15th January
3	NA	Submission of Copy of Extract from the Register of Wages	Yearly	31st January
4	Form B	Intimation Regarding Frequent Changes(if any) in the Information of Establishment	Half-Yearly	15th June 15th December
Labour welfare fund – Punjab
1	Form A	Payment of Contribution	Half-Yearly	15th April 15th October
2	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	1st May 1st August 1st November 1st February
3	NA	Submission of Copy of Extract from the Register of Wages	Yearly	31st January
Labour welfare fund – Tamil Nadu
1	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
2	Form A	Payment of Contribution & Filing of Statement	Yearly	31st January
3	NA	Submission of Copy of Extract from the Register of Wages	Yearly	31st January
Labour welfare fund – Uttarakhand
1	NA	Payment of Fines and Unpaid Accumulations and Filing of Statement	Quarterly	15th April 15th July 15th October 15th January
2	NA	Submission of Copy of Abstract from the Register	Yearly	31st January
Labour welfare fund – Kerala
1	Form A	Payment of Fines and Unpaid Accumulations and Filing of Statement	Half-Yearly	15th July 15th January
Sexual Harassment of Women at Workplace
1	NA	Filing of Annual Returns	Yearly	31st January or within reasonable time from the end of calendar
Contract Labour Regulation & Abolition Act (CLRA) - Central
1	NA	Filing of Annual Returns	Yearly	15th February
2	Form XXIV	Filing of Half-Yearly Returns	Half-Yearly	30th July 30th January
3	NA	Payment of Wages in case of Less than 1000 Employees	Monthly	7th of every Month
4	NA	Payment of Wages in Case of More than 1000 Employees	Monthly	10th of every Month
Minimum wages Act
1	NA	Filing of Annual Report (Bihar, Jharkhand, Karnataka, Tamil Nadu, Puducherry, UP & Uttarakhand)	Yearly	31st December
2	NA	Filing of Annual Report (Andhra, Telangana, Chhattisgarh)	Yearly	31st January
3	NA	Filing of Annual Report (Most of the States)	Yearly	1st February or As per respective State Act & Rules
Maternity Benefit Act, 1961 – All
1	Form L, Form M, Form N	Filing Of Annual Return	Yearly	On or before 21st January of every year
Maternity Benefit Act, 1961 - Tamil Nadu, Kerala, Delhi, Andhra Pradesh
1	Form L	Furnish Certificate of Maintenance of Registers and Records	Half-Yearly	Before 31st July of the year, before 31st January of the succeeding year
2	Form k	Filing of Annual Returns	Yearly	On or before 31st January of every year
Maternity Benefit Act, 1961 - Maharashtra, Jammu & Kashmir
1	Form 11	Filing of Annual Returns	Yearly	On or before January 15st every year
2	Annexure IV	Annual Return under Self-Certification cum Consolidated Annual Return Scheme	Yearly	On or before 30th day of April
Apprentices Act - Central
1	NA	Disclosure of Engagement of Apprentices	Quarterly	30th June 30th September 31st December 31st March
2	NA	Minimum payment of Stipend to Apprentices	Monthly	10th of following month
3	Form Apprenticeship	Filing of report of work done and training of Apprentices	Quarterly	30th June 30th September 31st December 31st March
Employees' State Insurance Act - Central
1	NA	Rate and Contribution of Employer	Monthly	15th January
2	Form 5	Return in case of Termination of Contribution	Half-Yearly	12th May 11th November (For Contribution period ending 31st March and 30th September – 42 days are calculated)
Shop and Establishment Act – Andhra Pradesh
1	NA	Wages to be paid by Certain Date	Monthly	5th of every month
2	Form XXVII	Submit Quarterly Returns	Quarterly	10th April 10th July 10th October 10th January
3	Form B	Submission of Combined Return through Integrated Registration	Yearly	30th June
Shop and Establishment Act – Gujarat
1	Form Q	Filing of Annual Return	Yearly	31st January
2	NA	Filing of Annual Return Under Self-Certification cum Consolidated Annual Return Scheme	Yearly	28th February or 29th February as the case may be
3	Annexure A	Display of Notice for Carry Forwarded Leaves	Yearly	31st January
Shop and Establishment Act – Chandigarh, Himachal Pradesh and Uttar Pradesh
1	NA	Payment of Wages and Fixation of Wages Period	Monthly	7th of every month
Shop and Establishment Act – Chhattisgarh
1	Form-14	Filing of Annual Return	Yearly	15th February
Shop and Establishment Act – Goa
1	NA	Date of Payment of Wages	Yearly	7th of every month
2	Form XXIX	Filing of Periodical Returns	Quarterly	10th April 10th July 10th October 10th January
Shop and Establishment Act – Bihar
1	NA	Wages to be paid by Certain Date	Monthly	7th of every month
2	Annexure-V	Submit of Annual Returns	Yearly	31st July
3	Form O	Submit of Annual Returns through online Filing System	Yearly	30th June
Shop and Establishment Act – Haryana
1	NA	Payment of Wages and Fixation of Wage Period	Monthly	7th of every month
2	NA	Filing of Unified Single Annual Return under Various Labour Laws	Yearly	1st February
Shop and Establishment Act – Karnataka
1	Form U	Filing of Annual Return	Yearly	31st January
2	Form III	Filing of Annual Return Under Self- Certification Scheme	Yearly	31st January
Shop and Establishment Act – Jharkhand
1	NA	Wages to be paid by Certain Date	Monthly	7th of every month
2	NA	Submit of Annual Returns	Yearly	31st March
3	Form XIX	Submit Quarterly Returns	Quarterly	30th April 31st July 31st October 31st January
4	Annexure IV	Submit Self Certification Return/ Filing of Return under Self Certification Scheme	Yearly	30th June
5	Annexure A	Submit Annual Returns through Online Filing System	Yearly	30th June
Shop and Establishment Act – Madhya Pradesh
1	Form III	Submission of Annual Return for Financial Year in Voluntary Compliance Scheme	Yearly	30th April
2	Form IV	Submission of Annual Return for Calendar Year in Voluntary Compliance Scheme	Yearly	31st January
Shop and Establishment Act – Puducherry
1	NA	Wages to be paid by Certain Date	Monthly	5th of every month
Shop and Establishment Act – Maharashtra
1	Form R	Filing of Annual Return	Yearly	28th February or 29th February as the case may be
2	Form P	Intimation Regarding Leaves Carry Forwarded Reaching Maximum Allowed Limit	Yearly	31st March
3	Annexure IV	Filing of Annual Return Under Self-Certification cum Consolidated Annual Return Scheme	Yearly	30th April
Shop and Establishment Act – Odisha
1	Form 13	Filing of Combined Annual Return	Yearly	31st March
2	Form 15	Submission of Self Certification Undertaking	Yearly	31st December
3	Form III	Filing of Combined Annual Return under Voluntary Compliance Industrial and Establishment Scheme	Yearly	1st February
Shop and Establishment Act – Punjab
1	NA	Wages to be paid by Certain Date	Monthly	7th of every month
2	Annexure III	Filing Under Self- Certification Scheme	Yearly	31st January
Shop and Establishment Act – Rajasthan and Tripura
1	Annexure IV	Submission of Annual Return Under Self- Certification Scheme	Yearly	30th April
Shop and Establishment Act – Tamil Nadu
1	Form O	Submission of Self Certification Undertaking	Half-Yearly	31st July 31st January
2	Form XXV	Filing of Combined Annual Return under Voluntary Compliance Industrial and Establishment Scheme	Yearly	31st January
Shop and Establishment Act – Telangana
1	Form I	Submission of Common Periodical Returns	Yearly	30th April
2	Form IV	Filing of Self Certification Return	Yearly	30th April
3	Form XXVII	Submission of Periodical Return	Quarterly	10th January 10th April 10th July 10th October
Shop and Establishment Act – Uttarakhand
1	Form III	Submission of Annual Return Under Voluntary Compliance Scheme	Yearly	30th April
Shop and Establishment Act – west Bengal
1	NA	Wages to be paid by Certain Date	Monthly	10th of every month
Employment Exchanges (Compulsory Notification of Vacancies) Rules - All States
1	Form ER-I	Filing Return	Quarterly	30th April 31st August 31st October 31st January
Employment Exchanges (Compulsory Notification of Vacancies) Rules - West Bengal
1	Form ER-II	Filing of Occupational Return in Odd Year to the Local Employment Exchange	Biennial	Within 30 days of the due date
2	Form ER-II	Filing of Occupational Return in Even Year to the Local Employment Exchange	Biennial	Within 30 days of the due date
Scheduled Commodities Wholesale Dealers Licensing Order - Maharashtra
1	Form D	Submission of Monthly returns	Monthly	Within 05 days after the close of that month

EHS LAWS

S. No.	Particular	Compliance Description	Frequency	Filing Dates
Air Pollution Act - Uttar Pradesh
1	Schedule III	Submit annual report in respect of the last year ended, giving the full account activities	Yearly	15th July
Air Pollution Act - Andhra Pradesh
1	NA	Submission of Annual Compliance Statement	Yearly	30th September
Air Pollution Act – Odisha
1	NA	Submission of Audit Report Under Third Party Inspection for medium Risk Industries (Orange Category)	Yearly	30th September
Battery Management Rules – Central
1	Form I	Filing return of sale of new batteries and collection of used batteries by manufacturer/importer/bulk consumer	Half yearly	30th June 31st December
2	Form V	Filing return of sale of new batteries and collection of old batteries by dealers to the manufacturers	Half yearly	31st May 30th November
3	Form VII	Filing of return by recyclers of used batteries	Half yearly	30th June 31st December
4	Form VIII	Filing of return by the bulk consumer to the State Board	Half yearly	30th June 31st December
5	Form IX	Filing of return by the auctioneer regarding used batteries to State Board	Half yearly	30th June 31st December
Environment Impact Assessment - Central
1	NA	Project Proponent submit half yearly compliance report to the concerned authority in hard and soft copy	Half yearly	1st June 1st December
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
Solid Waste Management Rules - Chandigarh, Delhi, Goa, Karnataka, Kerala, Ladakh, Madhya Pradesh, Maharashtra, Odisha, Punjab, Rajasthan, Tamil Nadu, Telangana, Uttar Pradesh, Uttarakhand, West Bengal
1	Form III	Filing of Annual report by the Operator	Yearly	30th April
Hazardous and Other Waste Rules – All States
1	Form 4	Filing of Annual Return	Yearly	30th June
2	NA	Filing of Quarterly return along with extended producer responsibility certificate	Quarterly	31st July 31st October 31st January 30th April
3	NA	Filing of Quarterly return by Registered entity	Quarterly	31st July 31st October 31st January 30th April
4	NA	Filing of Annual return by Producer (Except Chandigarh, Goa)	Yearly	30th June
5	NA	Filing of Annual return by Recycler (Except Chandigarh, Goa)	Yearly	30th June
6	NA		Quarterly	31st July 31st October 31st January 30th April
Bio Medical Waste Management Rules – All States
1	Form IV	Submission of Annual Report	Yearly	30th June
Boilers Act – Gujarat
1	Annexure IV	Submission of Inspection under Self Certification Cum Consolidated Annual Return Scheme	Yearly	30th January
Fire Prevention and Life Safety Measures Act Gujarat
1	Form B2	Certificates to be issued by a Licensed Agency	Half Yearly	31st January 31st July
Fire Prevention and Life Safety Measures Act – Maharashtra
1	Form A, Form B	Duty to Furnish Certificate	Half Yearly	31st January 31st July
Plastic Waste Management Rules
1	Form IV	Recycler or Processor of Plastic Waste submit an annual return	Yearly	30th April
E-Waste Management Rules – All States
1	NA	Filing of Quarterly Return by Manufacturer, Producers, Refurbisher and Recycler	Quarterly	31st October 31st January 30th April 31st July
2	NA	Filing of Annual Return by Manufacturer, Producers, Refurbisher and Recycler	Yearly	30th April
3	NA	Filing of Annual Return by Manufacturer and Producer of Solar Photo-Voltaic Modules or Panels or Cells	Yearly	30th April
Batteries (Management and Handling) Rules – All States
1	Form-VIII	Submission of Return by Bulk Consumer	Half-Yearly	30th June 31st December
1	Form-I	Return of Sale and buy back of batteries to be filed in June	Half-Yearly	30th June 31st December
Water Supply and Sewerage Act- Goa
1	NA	Monthly Payment of Water Charges	Monthly	On or before end of each Month
Water Supply and Sewerage Act- Rajasthan
1	NA	Payment of Water Charges	Monthly	On or before 29th of every month
Groundwater Extraction and Conservation Directions - Punjab
1	NA	Payment of Groundwater Extraction Charges	Monthly	By the 20th day of the Month
2	NA	Payment of Groundwater Conveyance Charges	Monthly	By the 10th day of the ensuing Month

INDUSTRY SPECIFIC LAWS

S. No.	Particular	Compliance Description	Frequency	Filing Dates
Legal Metrology Act - Arunachal Pradesh
1	NA	Submission of Periodical Report / Returns	Monthly	7th of Every Month
Legal Metrology Act - Andhra Pradesh, Kerala, Telangana
1	Schedule VIIB (Form LD 5)	Submission of Periodical Report / Returns	Quarterly	10th April 10th July 10th October 10th January
Legal Metrology Act – Assam
1	Schedule VII	Submission of Periodical Report / Returns	Quarterly	30th July 30th October 30th January 30th April
Legal Metrology Act – Delhi
1	Form LD-4	Submission of Periodical Report / Returns	Monthly	10th of succeeding month
Legal Metrology Act – Gujarat
1	Schedule VII	Submission of Periodical Report / Returns	Quarterly	15th April 15th July 15th October 15th January
Legal Metrology Act – Maharashtra
1	NA	Submission of Periodical Report / Returns	Quarterly	10th April 10th July 10th October 10th January
Legal Metrology Act – Rajasthan
1	NA	Submission of Periodical Report / Returns	Quarterly	5th April 5th July 5th October 5th January
Food Safety and Standard Act (FSSAI)
1	Form D-1	Licensee should submit an annual return	Yearly	31st May
Drugs (Prices Control) Order, 2013
1	NA	Submission of Quarterly Returns for Production, Import and Sale of NLEM Drugs	Quarterly	5th April 7th July 7th October 7th January
2	Form II	Notice of Increase in the Maximum Retail Price of a Scheduled Formulation	Event-Based	Within 15 days of revision
3	Form IV	Intimation regarding Discontinuance of Scheduled Formulation	Event-Based	06 months before the intended date of discontinuation
Drugs and Cosmetic Act 1940
1	NA	Submission of Records of Raw Material Used by Licensed Manufacturing Unit of Ayurveda, Siddha, Sowa-Rigpa and Unani Drugs	Yearly	30th June
2	Form COS-1	Change in Constitution of Cosmetic Import Registration	Event-Based	Within 180 days from the date of change in constitution
3	NA	Intimation on Change in Respect of Labelling or Composition or Testing of Registered Product or its Specifications	Event-Based	Within 15 Days of Change in Labelling or Composition of Product
4	NA	Approval for Change in Name or Address of a Registration Holder or Overseas Manufacturer	Event-Based	Within 60 Days of Change
5	NA	Modification for Change in Name and Address of Manufacturer of Cosmetics	Event-Based	Within 60 Days from the date of change
Uniform Code for Pharmaceutical Marketing Practices 2024
1	Annexure (Self Declaration)	Submit Self Declaration for Compliance of Uniform Code for Pharmaceutical Marketing Practices	Yearly	31st May
Narcotic Drugs and Psychotropic Substances Act, 1985
1	Form 3-I	Submission of Annual Return by Medical Practitioner	Yearly	On or before the 31st of March of the subsequent year
2	Form 3J	Submission of Annual Estimates of Requirement of Essential Narcotic Drugs	Yearly	30th November
3	NA	Submission of Quarterly Returns to Manufacture of Psychotropic Substances	Quarterly	30th April 31st July 31st October 31st January
4	Form E, Form F ,Form L	Filing of Quarterly Returns by Manufacturer, Trader, Possessor and Consumer of Controlled Substance in Schedule-A	Quarterly	30th April 31st July 31st October 31st January
5	NA	Submission of Details and Documents relating to Export of Controlled Substances in Schedule-B	Event-Based	Within 7 Days of Export
6	NA	Submission of Details and Documents relating to the Import of Controlled Substance in Schedule-C	Event-Based	Within 7 days of Import
7	NA	Intimations regarding Change in Constitution of the Recognized Medical Institution	Event-Based	Within 30 Days of Change in Constitution

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.