Corporate Compliance Calendar: PF, ESI, TDS, GST and MCA

Employee records and provident fund paperwork

Set up a calendar for each entity and registration

A statutory tracker ties every obligation to the relevant company, tax registration, payroll establishment or other legal unit. Record the period, governing provision, normal deadline, official extension or waiver, payment method, filing owner and evidence of acceptance. An LLP, a company and the branches of a company need different entries. For companies, section 134(5)(f) of the Companies Act requires the Directors’ Responsibility Statement to address the adequacy and effective operation of systems for complying with applicable laws.

Ordinary calendar: verify changes before filing

The table gives ordinary dates, subject to the exact return period, taxpayer status, local coverage and published relief. Keep statutory due dates, waivers of additional fees and internal target dates as separate fields.

Obligation	Ordinary timing	What to check
TDS and TCS deposits	Generally by the 7th of the next month for ordinary non-government payments. March TDS generally by 30 April; March TCS does not inherit that TDS exception.	Use the applicable challan and law selected for the deduction or collection period. Government, challan-cum-statement and permitted special cases have different timing.
EPF and ESI	Ordinarily within 15 days of the end of the relevant wage/contribution month.	Separate employer and employee shares and confirm scheme coverage, wage definitions, rates, extensions and payment acceptance.
GST outward supplies and ISD	Monthly GSTR-1 by the 11th; quarterly GSTR-1 by the 13th after quarter-end. Optional IFF by the 13th after each of the first two months of a QRMP quarter; GSTR-6 by the 13th after the month.	Check GSTIN-level QRMP eligibility and election, and reconcile outward supplies and input credit separately.
GST payment and return	Monthly GSTR-3B normally by the 20th. Under QRMP, the quarterly GSTR-3B ordinarily falls on the 22nd or 24th, with the payment for each of the first two months ordinarily due by the 25th of the next month.	Match credit eligibility to law and the ledger. GSTR-2B is a reconciliation input; it does not establish eligibility by itself.
Advance tax	Cumulative 15%, 45%, 75% and 100% by 15 June, 15 September, 15 December and 15 March respectively for an ordinary corporate case.	Check the statutory threshold and compute estimated tax net of admissible credits. Maintain a new estimate each quarter. Under the 2025 Act, sections 424–425 address interest for shortfall and deferment.
Quarterly ordinary TDS statements	31 July, 31 October, 31 January and 31 May for the respective quarters.	For legacy periods use Forms 24Q, 26Q or 27Q as applicable. For tax year 2026–27 onward use the corresponding new forms; verify exceptions and any period-specific order.
Tax audit and company return	For historical years under the 1961 Act, the ordinary audit date is one month before the return deadline. A typical non-transfer-pricing company has 30 September and 31 October; section 92E cases generally have 31 October and 30 November.	Check the applicable year, form, return category and current CBDT extension. ITR-6 is ordinarily used by companies other than those claiming section 11 exemption.
Annual GST	GSTR-9 and applicable GSTR-9C ordinarily by 31 December following the financial year.	Check year-specific annual return exemptions. GSTR-9C is self-certified and generally required where aggregate turnover exceeds ₹5 crore.
Board meetings and MSME reporting	Section 173 generally requires four meetings each year and a maximum gap of 120 days. Specified MSME-1 filings ordinarily fall on 30 April and 31 October.	Apply company-class exemptions, including special meeting rules for certain companies. Identify eligible micro and small suppliers and covered outstanding balances beyond 45 days.
DPT-3	Generally by 30 June for applicable balances as at 31 March.	Classify deposits and reportable amounts not treated as deposits. Check excluded companies, supporting schedules and any applicable fee relief.
AOC-4 and MGT-7	Ordinarily 30 and 60 days after AGM, respectively. For a 30 September AGM those dates are 30 October and 29 November.	Choose the correct AOC-4 variant, XBRL where applicable, and MGT-7A where prescribed for OPCs and small companies. Apply separate rules if the AGM did not take place or for an OPC.
Director KYC	From 31 March 2026, amended rule 12A replaces annual KYC with the triennial DIR-3-KYC-Web cycle.	Check the relevant third financial year, the 30 June filing rule and the separate 30-day period after changes to prescribed details.

For AY 2026–27, CBDT Circular 7/2026 extended the covered section 139(1) table item 2 return deadline to 21 November 2026 and its corresponding audit-report date to 21 October 2026. For FY 2025–26, MCA General Circular 05/2026 allows the listed AOC-4 variants through 31 December 2026 and MGT-7 or MGT-7A through 31 January 2027 without additional fees. This does not extend the statutory time for the AGM.

Income tax: keep the 1961 Act and 2025 Act periods separate

The Income-tax Act, 2025 applies from 1 April 2026, subject to its transition provisions. Earlier financial years continue under the applicable provisions of the 1961 Act. In particular, a March 2026 deduction belongs to the legacy withholding period even if paid in April. For salary and ordinary resident non-salary deductions under the new Act, Forms 138 and 140 replace Forms 24Q and 26Q respectively. Select the applicable form for non-residents, TCS and special transactions from the official form mapping. The older Forms 3CA/3CB and 3CD continue for FY 2025–26 (AY 2026–27); consult the official mapping for tax year 2026–27.

For legacy cases, section 234E charges ₹200 a day, subject to the amount deductible or collectible. This is separate from interest for late deduction or payment and any section 271H penalty. Section 271H addresses late or incorrect statements; the filing safe harbour depends on the statutory version and payment conditions. It changed from one year to one month with effect from 1 April 2025. The applicable law, filing facts and remedies should be checked before assuming a penalty or treating a fee demand as final. Under the 2025 Act, section 427 likewise provides for ₹200 per day, capped at the amount deductible or collectible, for the specified statements.

Payroll contributions and income tax deductions

In Checkmate Services (12 October 2022), the Supreme Court distinguished the employee contribution held by the employer from its own contribution. For legacy periods, sections 2(24)(x) and 36(1)(va) require timely remittance of the employee share by the due date under the applicable welfare law; section 43B does not cure a late employee deposit. The employer’s own eligible share can qualify for the section 43B(b) return-filing relief. The Income-tax Act, 2025 continues to treat the categories separately. Labour-law interest or damages are separate from income tax treatment. Do not treat administrative charges as employee deductions.

Contribution	Illustrative ordinary rate	What to verify
EPF employer and employee shares	Often 12% each of applicable PF wages	Wage ceiling, contribution base, exclusions or notified lower rates and pension split.
ESI employer and employee shares	3.25% employer and 0.75% employee of applicable wages	Ordinary coverage wage ceiling ₹21,000; check special cases and contribution-period continuation.
Remittance and arrears	Normally by the 15th of the following month	Check any valid extension and separate interest and damages provisions. The Code on Social Security took effect on 21 November 2025, subject to the notified commencement provisions; check the applicable savings, scheme and regulations for the period.

GST interest, late fees and business restrictions

For a late same-period return, section 50(1) and rule 88B generally apply 18% annual interest to the cash-paid portion, subject to the statutory exception for specified proceedings and the rule excluding qualifying cash deposited by the due date and continuously held until debit. Check whether the case instead falls under rule 88B(2). Under section 50(3) and rule 88B(3), interest generally applies at 18% to input tax credit both wrongly availed and utilised, based on the statutory date and extent of utilisation. Apply the current section 50 text, including section 74A where relevant.

For GSTR-1 and GSTR-3B, the normal notified combined late fees are ₹50 a day for other returns and ₹20 for eligible nil returns. Period-specific notifications and turnover categories affect the cap. For GSTR-3B under Notification 19/2021-Central Tax and corresponding state relief, the ordinary combined ceilings are ₹500 for a nil return and ₹2,000 or ₹5,000 for eligible non-nil filers in the up-to-₹1.5-crore or over-₹1.5-crore through ₹5-crore bands. Above ₹5 crore, the ordinary statutory combined ceiling is ₹10,000. Apply rule 138E to the required periods and other triggers for e-way bill restrictions; do not use an assumed count of elapsed days.

Company law: deposits and annual filing evidence

Under rule 2(1)(c)(xii)(a) of the Companies (Acceptance of Deposits) Rules, a goods or services advance can qualify for exclusion where it is appropriated within 365 days; the rule excepts an advance that is the subject matter of legal proceedings before a court. Separate exclusions and timing rules may apply to security deposits, long-term projects and other arrangements. Review the actual contract and balances. DPT-3 is a reporting form, not a substitute for complying with the deposit acceptance or repayment provisions. Section 76A applies to qualifying contraventions of sections 73 or 76. Filing fees and statutory penalties are distinct.

Six worked examples from earlier periods

The examples use the law applicable to the stated period. Assume no special filing or payment relief unless noted. Amounts are illustrative; tax interest and final payment rounding are applied at the appropriate step.

1. July 2024 payroll: the employee and employer shares have different tax treatment

Zenon Logistics has 250 employees and assumes ₹50 lakh of eligible PF wages for July 2024. At 12% each, the employee and employer shares are ₹6 lakh each; the combined principal is ₹12 lakh before any ancillary charges. Assume the statutory due date remains 15 August 2024, a Thursday and public holiday, that the payment was credited on 18 August, and that no applicable closure rule or extension changes the due date. On those assumptions the payment is three calendar days late. Verify actual credit and official relief before taking a tax position.

The employer’s own ₹6 lakh can qualify for the return due date relief on these facts; the late employee share does not. At an assumed section 115BAA effective rate of 25.168% (22%, plus 10% surcharge and 4% cess), the tax increment is ₹1,51,008. Section 234B is not automatic. If the 90% test fails, the entire increment is the unpaid assessed-tax shortfall, and it is first paid on 25 October 2025, April through October are seven months or parts. Rule 119A gives an interest base of ₹1,51,000, yielding ₹10,570; the illustrative sum is ₹1,61,578 before rounding the aggregate payable under section 288B. Social-security interest or damages, if any, are additional.

2. FY 2024–25: advance tax deferment and the year-end shortfall

Vertex’s net tax due on returned income and assessed tax are both ₹40 lakh in this example. The payments are ₹2 lakh, ₹8 lakh, ₹12 lakh and ₹10 lakh on or by the four instalment dates. Section 234C measures the returned-income shortfall. The June and September tests are 12% and 36%, but where the test fails, compute interest using the full 15% and 45% targets.

Instalment	Cumulative paid	Full target	Shortfall for interest	Section 234C
June	₹2 lakh	₹6 lakh	₹4 lakh	₹12,000
September	₹10 lakh	₹18 lakh	₹8 lakh	₹24,000
December	₹22 lakh	₹30 lakh	₹8 lakh	₹24,000
March	₹32 lakh	₹40 lakh	₹8 lakh	₹8,000

Section 234C totals ₹68,000. The June and September safe-harbour amounts are ₹4.80 lakh and ₹14.40 lakh; neither was met. For section 234B, ₹32 lakh is 80% of assessed tax and below the ₹36 lakh (90%) trigger. With the full ₹8 lakh shortfall first paid on 30 September 2025, six months at 1% yield ₹48,000 on these facts. Total interest is ₹1,16,000.

3. Late Form 26Q for the quarter ended 30 September 2024

Nexa Retail deducted ₹1.50 lakh across the quarter. Assume earlier months’ deductions were deposited by their own due dates and the last September balance was deposited on 6 October. The statement due 31 October 2024 was filed 30 April 2025. The 181-day delay gives ₹36,200 at ₹200 per day, below the ₹1.50 lakh ceiling. Check the processing intimation and reconcile payment. A wrong fee computation may be corrected through the applicable statutory procedure. Consider any section 271H exposure separately and apply the correct version to the default.

4. October 2024 GSTR-3B: interest and late fee are separate

Omni Infra files on 20 March 2025, 120 days after the applicable 20 November 2024 due date. Of ₹25 lakh output GST, including nonzero central and state components, ₹18 lakh is settled with legally available ITC and ₹7 lakh is paid in cash. Assume a non-nil return for fee purposes, no qualifying cash balance was deposited by the due date, no proceedings exception applies and the prior-year turnover exceeds ₹5 crore. The illustrative interest is ₹7 lakh × 18% × 120/365 = ₹41,425 rounded. At ₹50 per day the combined late fee is ₹6,000, below the ₹10,000 cap. The two components total ₹47,425 before any other amounts. E-way bill restrictions require separate facts and cannot be inferred from this example alone.

5. Machinery advance: the reporting date and 365-day period differ

Dynamic Engineering receives ₹1.20 crore on 10 May 2023 for machinery. On 31 March 2024 the amount is still unappropriated but has not exceeded 365 days. Assuming the goods-and-services advance exclusion applies and no other exemption or court proceedings affect the facts, 365 days after receipt is 9 May 2024; it remains unappropriated on 10 May 2024. That later classification does not turn the 31 March 2024 balance retrospectively into a deposit. Assess the June 2024 DPT-3 for the reportable non-deposit balance and assess the later reporting and deposit compliance once the exclusion is lost. If still outstanding on 31 March 2025, review the deposit disclosure in that year’s return.

For a section 76A contravention, the statutory company fine has a minimum of the lower of ₹1 crore and twice the amount, and a maximum of ₹10 crore; here twice ₹1.20 crore is ₹2.40 crore so the illustrative minimum is ₹1 crore. The company must also address repayment and interest due, and officers in default face the separate statutory sanctions. Do not assume a flat 18% refund rate or infer a prosecution outcome merely from missing DPT-3.

6. Combine the costs without mixing the legal bases

MidCap remits ₹8 lakh of October 2024 employee PF/ESI five days late, on 20 November. Its Form 26Q is 90 days late against ₹12 lakh of deductible tax. Its GSTR-3B is 45 days late on a ₹15 lakh cash component. It is ₹10 lakh below the September advance-tax target and misses the 36% threshold. Assume no extensions, the same corporate tax rate as example 1, no qualifying pre-deposited GST cash and a late-fee cap of at least ₹2,250.

Cost component	Calculation	Illustrative amount
Income tax on employee contribution disallowance	₹8 lakh × 25.168%	₹2,01,344
TDS late fee	90 × ₹200	₹18,000
GST interest	₹15 lakh × 18% × 45/365, rounded	₹33,288
GST late fee	45 × ₹50	₹2,250
Advance tax interest	₹10 lakh × 1% × 3	₹30,000
Total	Sum of the stated components	₹2,84,882

This is a reconciliation of the stated amounts, before any additional payroll damages, GST relief, changes in taxable income, or further interest.

Operating controls

Seven days before: reconcile source ledgers and draft the return. Three days before: obtain independent review of the period, calculation, dates and funds. One day before: arrange payment and obtain the relevant bank references.
At filing: capture the portal acceptance and payment evidence, such as the ECR receipt, tax challan, GST acknowledgement or MCA SRN. A generated challan or upload alone does not prove payment or acceptance.
Escalate missing evidence, portal rejection, potential defaults and extensions to named owners. Give management and the board visibility into repeated failures and remediation.

Frequently asked questions

1. Does a public holiday automatically move a PF due date?

No automatic extension should be assumed. Check the specific legislation, valid EPFO relief and actual closure or availability. Section 10 of the General Clauses Act may matter when the statutory conditions are met; it does not justify relying on the next business day for every electronic payment.

2. Can the assessing officer waive a section 234E fee on reasonable-cause grounds?

Section 234E does not give the assessing officer a general reasonable-cause discretion. Verify the dates, statutory cap, applicable relief and processing error remedies; distinguish the fee from a separate section 271H penalty.

3. Is section 50 interest always on the GST cash component?

No. Apply the proviso and rule 88B to the period, cash deposits and procedural status. A general audit or inspection does not by itself resolve whether the specified proceedings exception applies.

4. How do I classify a customer advance?

Identify the exact exclusion and track appropriation from the receipt date. Check documented court proceedings, other exclusions and the 31 March reporting snapshot separately.

5. How should unexpected gains affect advance tax?

The statutory deferment interest exception covers specified items, including capital gains, certain winnings, first-time business income and specified dividends, if the associated tax is paid in the remaining instalments or by 31 March where none remain. Check the exact provision, timing and exclusion for deemed dividends.

6. Does any missed filing personally expose every director?

No. Section 134 concerns the directors’ statement and Board report. Liability depends on the particular obligation, the company and persons covered, and the facts. Section 164(2) separately addresses specified defaults, including non-filing of financial statements or annual returns for a continuous period of three financial years.

Corporate Statutory Compliance Tracker: PF, ESI, TDS, GST, MCA and Advance Tax