India compliance tracker

Every recurring statutory obligation on one sheet — monthly, quarterly and annual — plus a GST filing checklist and a log for penalties and notices.

Download the workbook

XLSX · 10 KB · no sign-up, no watermark

Dates are written as rules rather than as calendar dates — "the 7th of the following month" rather than "7 September" — so the sheet does not go stale the moment the year turns.

The penalty and notice log is the sheet people skip and later wish they had kept. A pattern in it tells you which obligation keeps slipping and why.

What is inside

Every sheet and what it holds, so you can tell whether it fits before you download it.

Monthly tracker

ObligationDueAuthority
TDS deposit7th of following monthIncome Tax
GSTR-1 (monthly filer)11th of following monthGST
PF contribution (ECR)15th of following monthEPFO
ESI contribution15th of following monthESIC
Professional taxPer state rule — commonly 15th/20thState
GSTR-3B and GST payment20th of following monthGST
Input tax credit reconciled to GSTR-2BBefore filing GSTR-3BGST
Bank reconciliationMonth closeInternal
Books closed, trial balance drawnMonth closeInternal
MIS pack circulated10th working dayInternal
Completed
Missed
Compliance score %
Target is 100%. Anything less is a number to explain at the next board meeting, not a number to average out over the year.

Periodic & annual

ObligationRuleApplies to
QUARTERLY
TDS return — 24Q (salary)31st of the month after quarter end; Q4 by 31 MayAll employers
TDS return — 26Q (non-salary)31st of the month after quarter end; Q4 by 31 MayAll deductors
TDS return — 27Q (non-resident)31st of the month after quarter end; Q4 by 31 MayPayments abroad
Form 16A issue15 days after the TDS return due dateAll deductors
Advance tax instalment15 Jun / 15 Sep / 15 Dec / 15 MarCompanies
GSTR-1 (QRMP filer)13th of the month after quarter endTurnover ≤ ₹5 cr
Board meetingAt least one per quarter, max 120 days apartCompanies
ANNUAL
FLA returnBy 15 July for the year ended 31 MarchEntities with FDI/ODI
Income tax return (ITR-6)By 31 Oct where tax audit appliesCompanies
Tax audit report (3CA/3CD)One month before the ITR due dateAbove turnover threshold
Transfer pricing report (3CEB)By 31 Oct; ITR by 30 NovInternational transactions
Annual general meetingWithin 6 months of year end; first AGM within 9 monthsCompanies
DIR-3 KYCBy 30 SeptemberEvery director with a DIN
AOC-4 — financial statementsWithin 30 days of AGMCompanies
MGT-7 / MGT-7A — annual returnWithin 60 days of AGMCompanies
GSTR-9 annual returnBy 31 December following the financial yearAbove turnover threshold
GSTR-9C reconciliationFiled with GSTR-9Above turnover threshold
Form D — Payment of Bonus ActWithin 30 days of bonus paymentCovered establishments
POSH annual reportFiled with the district officer each calendar year10+ employees
EPF annual account statementReconciled annuallyCovered establishments
Statutory auditBefore the AGMCompanies
Renewal — trade licence, shops & establishmentsPer state rulePer state
Renewal — professional tax enrolmentPer state rulePer state
EVENT-DRIVEN — foreign-owned entities
FC-GPRWithin 30 days of allotting shares against inward remittanceOn share issue
FC-TRSWithin 60 days of transfer between resident and non-residentOn share transfer
Advance Reporting Form / KYCWithin 30 days of receiving the remittanceOn inward FDI
ODI reportingAs prescribed for the transactionOn outbound investment
ECB return — Form ECB-2Monthly, by the 7th, where external commercial borrowing existsIf ECB availed
Softex / EDPMS / IDPMS closurePer RBI timelineExporters and importers

GST filing prep

Columns: Step · Done · Comment

  • BEFORE FILING
  • All sales invoices recorded in the accounting system for the period
  • All purchase invoices recorded and coded to the right GST rate
  • Purchase register reconciled against GSTR-2B
  • Input tax credit ineligible under Section 17(5) identified and excluded
  • Credit notes and debit notes captured in the right period
  • Advances received and their tax treatment reviewed
  • Reverse charge liability identified — imports of service, notified supplies
  • Export invoices and LUT reference checked
  • E-way bills reconciled to outward supplies
  • E-invoice IRNs generated where applicable
  • Place of supply verified on interstate transactions
  • GSTR-1
  • B2B invoice data uploaded
  • B2C summary values checked
  • HSN summary complete
  • Document series declared
  • Return filed and acknowledgement saved
  • GSTR-3B
  • Outward supply values agreed to GSTR-1
  • Eligible input tax credit claimed and agreed to GSTR-2B
  • Reverse charge liability included and its credit claimed separately
  • Cash ledger funded before submission
  • Liability discharged and challan reference saved
  • Return filed and acknowledgement saved
  • AFTER FILING
  • Filed values posted back to the books
  • GST payable in the ledger agreed to the portal balance
  • Working papers saved to the compliance folder
  • Variance between GSTR-1 and GSTR-3B documented, if any
  • The reconciliation to GSTR-2B is the step people skip and the step that generates the notice. Credit you claim that your supplier never declared is credit you will be asked to reverse, with interest.
  • Prepared by
  • Reviewed by

Penalty & notice log

Columns: Date · Authority · Obligation · What went wrong

  • Totalauto
  • Open itemsauto
  • Status: Open / Responded / Closed

How to use it

Set it up once at the start of the financial year, then tick as you file. Review it in the first working week of every month against the source portal, not against last month’s copy.

Talk it through with a CA

Thirty minutes on one problem — a cash gap you can’t explain, a notice you don’t understand, books that stopped making sense. You’ll leave with a straight answer and the next two steps. No charge, and no obligation to work with us afterwards.

BizFinAffairs and BizFinLabs are both VCXOS Management and Technologies LLP. Advisory engagements are delivered by BizFinLabs.

What’s due next month, once a month

One email at the start of each month: India’s statutory deadlines across GST, TDS, income tax and ROC, what changed, and any template we’ve added. Roughly 300 words. No pitches.

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