Stay updated with Statutory and Regulatory Compliance Calendar India 2025 for Companies, LLPs & Startups – covering ROC, GST, TDS, Income Tax, PF, ESI & more.
Running a business in India involves more than just managing operations and profits. One of the most crucial yet often overlooked aspects is regulatory compliance. Whether you’re running a private limited company, LLP, partnership, or a proprietorship, there are multiple legal, tax, and regulatory filings that need to be completed on time to avoid penalties and legal complications.
This blog outlines a detailed Compliance Calendar for Indian companies and businesses, helping entrepreneurs, finance heads, and compliance officers stay on track.
Let’s explore a detailed month-wise compliance calendar 2025 for companies, LLPs, and startups – covering GST, TDS, ROC, income tax, PF, ESI, and more.
✅ Why is a Compliance Calendar Important?
A compliance calendar ensures:
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Timely adherence to statutory obligations
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Avoidance of interest, late fees, and penalties
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Better corporate governance and transparency
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Smooth functioning of the business
🗂 Categories of Business Compliance
Businesses in India are subject to compliance under several laws, including:
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Companies Act, 2013
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Income Tax Act, 1961
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Goods and Services Tax (GST)
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Employees’ Provident Fund (EPF)
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Employees’ State Insurance (ESI)
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Labour Laws
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FEMA (for foreign investments and transactions)
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SEBI (for listed companies)
📆 Monthly Compliance Calendar 2025
Here’s a general monthly compliance overview (specific dates may vary year to year):
🧾 Monthly (Recurring) Compliance
| Due Date | Compliance | Applicability |
|---|---|---|
| 7th | TDS Payment (Challan 281) | All deductors |
| 10th | GSTR-8 | E-commerce operators |
| 11th | GSTR-1 (Monthly) | Businesses with turnover > ₹5 Cr or opted monthly |
| 13th | GSTR-6 | Input Service Distributors (ISD) |
| 15th | PF Payment | Employers under EPF Act |
| 15th | ESI Payment | Employers under ESI Act |
| 20th | GSTR-3B (Monthly) | Regular taxpayers |
| 30th/31st | GSTR-5 (Non-resident taxable persons) | NRTPs |
📋 Quarterly Compliance
| Quarter | Due Date | Compliance | Applicability |
|---|---|---|---|
| Q1/Q2/Q3/Q4 | 15th of next month after quarter end | TDS Return (Form 26Q/24Q) | All TDS deductors |
| Q1/Q2/Q3/Q4 | 18th of month after quarter | GSTR-1 (Quarterly) | Businesses under QRMP scheme |
🧑⚖️ Annual Compliance Calendar 2025-26 (Companies & LLPs)
📌 For Private Limited Companies under Companies Act, 2013:
| Compliance | Form | Due Date |
|---|---|---|
| Appointment of Auditor | Form ADT-1 | Within 15 days of AGM |
| Annual Return | Form MGT-7 | Within 60 days of AGM |
| Financial Statements | Form AOC-4 | Within 30 days of AGM |
| Director KYC | DIR-3 KYC | 30th September |
| AGM (if applicable) | – | Within 6 months from FY end (by 30th Sept) |
📌 For LLPs:
| Compliance | Form | Due Date |
|---|---|---|
| Annual Return | LLP Form 11 | 30th May |
| Statement of Accounts & Solvency | LLP Form 8 | 30th October |
🧾 Income Tax Act Compliance
| Compliance | Due Date |
|---|---|
| Advance Tax (Quarterly) | 15th June, 15th Sept, 15th Dec, 15th March |
| Filing of ITR (non-audit cases) | 31st July |
| Filing of Tax Audit Report | 30th September |
| Filing of ITR (audit cases) | 31st October |
| Form 61A (SFT) | 31st May |
| Form 15CA/15CB | Before remittance abroad |
⚖️ Additional Compliances
Under Labour Laws:
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Monthly / half-yearly / annual filings for PF, ESI, Shops & Establishments
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POSH (Prevention of Sexual Harassment) Internal Complaints Committee Report – by 31st January
Under FEMA (if applicable):
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FLA Return – 15th July
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FC-GPR / FC-TRS – As per RBI timelines
📎 Penalty for Non-Compliance
Non-compliance may lead to:
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Monetary fines and interest
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Disqualification of directors
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Prosecution and imprisonment in serious cases
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Loss of reputation and investor confidence
🛠 Tips to Stay Compliant with Regulatory Compliance in India
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Maintain a digital compliance calendar with alerts.
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Appoint a dedicated compliance officer or consultant.
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Use cloud-based accounting and compliance software.
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Review compliance status during board meetings.
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Stay updated with MCA, GST, and ITD notifications.
📝 Concluding – Statutory Compliance Calendar India
Indian businesses operate in a complex regulatory environment. A well-maintained Compliance Calendar is not just about avoiding penalties—it’s a strategic tool that ensures good governance, builds trust with stakeholders, and sustains long-term growth.
Staying compliant is not a choice; it’s a necessity.
📞 Have Questions or Need Help?
Lawfluencers can be contacted at hello@lawfluencers.com!
This content is for general informational purposes only and does not constitute legal advice.