Indian SMB Compliance Hub: Calendars, Due Dates & Checklists

Last updated: 27 June 2026 · Covers financial year 2026-27 (1 April 2026 – 31 March 2027). Dates that fall on holidays may shift; always confirm on the relevant government portal.

Every Indian small business answers to five authorities — GST, income tax/TDS, EPF, ESI and (for companies and LLPs) the MCA. The compliance year runs on a few recurring dates: TDS deposit by the 7th, GSTR-1 by the 11th, EPF and ESI by the 15th, and GSTR-3B by the 20th, plus quarterly TDS returns, four advance-tax instalments, annual ITR and GST returns, and ROC filings. This hub links to a plain-English guide for each.

Key takeaways

Monthly: TDS deposit (7th), GSTR-1 (11th), EPF/ESI (15th), GSTR-3B (20th).
Quarterly: TDS returns (31 Jul / 31 Oct / 31 Jan / 31 May); QRMP GSTR-3B (22nd/24th).
Annual: ITR (31 Jul non-audit, 31 Oct audit), GSTR-9/9C (31 Dec), advance tax in four instalments.
Companies/LLPs: AOC-4 (~30 Oct), MGT-7 (~29 Nov), DPT-3 (30 Jun), LLP Form 11 (30 May), LLP Form 8 (30 Oct).
Penalties compound: GST ₹50/day (₹20 nil) + 18% interest; TDS ₹200/day; ROC ₹100/day per form.

Fact box. The four most common monthly compliance dates for an Indian SMB are the 7th (TDS deposit), the 11th (GSTR-1), the 15th (EPF & ESI), and the 20th (GSTR-3B).

Where do I start?

If you only read one page, read the full-year calendar. It lists every GST, TDS, EPF/ESI, income-tax and ROC due date for FY 2026-27 in one place, with late-fee notes.

➡️ Indian SMB Compliance Calendar 2026-27: Every Due Date »

From there, drill into whichever area applies to you using the guides below.

GST compliance

GST is the most frequent obligation for a registered business — monthly or quarterly returns, plus annual filings and e-invoicing for larger turnovers.

GST Return Due Dates 2026-27 (GSTR-1, 3B, 9, QRMP) » — every GST return, who files it, and when.
GST Late Fees, Interest & Penalties » — the full ₹50/day, 18% interest and cap reference.
E-Invoice & E-Way Bill Thresholds 2026 » — the ₹5 crore e-invoice limit, the 30-day rule and e-way bill rules.

Fact box. E-invoicing is mandatory once your aggregate turnover crosses ₹5 crore in any year from 2017-18 onward. Businesses with turnover ₹10 crore or more must report each invoice to the IRP within 30 days of its date.

Income tax, TDS & advance tax

If you deduct TDS, pay advance tax, or file an income-tax return, these guides cover the deadlines and rates.

TDS Payment & Return Due Dates (+ Rate Chart) » — the 7th-of-the-month rule, quarterly returns and Section-wise rates.
Advance Tax Due Dates & How to Calculate It » — the four instalments and a worked example.
ITR Due Dates by Taxpayer Type » — which ITR form you file and by when.

Companies, LLPs & registration

Private limited companies and LLPs have a separate annual filing calendar with the MCA, and every new business has a first-year setup checklist.

ROC / MCA Annual Filing Calendar (Pvt Ltd & LLP) » — AOC-4, MGT-7, DPT-3, LLP Form 8 and 11.
New Business: First-Year Compliance Checklist » — everything to set up in your first 12 months.
Statutory Registers Every MSME Must Maintain » — the books and registers the law expects you to keep.

Free tools

Free Downloadable Excel Compliance Calendar (Auto-FY) » — a self-updating workbook that shows your next due dates. Free to download, no sign-up.

How Ankeshan helps

Ankeshan builds your personal compliance calendar from your business profile — GST registration, turnover, employee count, state and entity type — and reminds you 7 days, 3 days and on the day before each deadline, inside Excel and by email. It also estimates late fees if something slips. (Ankeshan launches soon — join the waitlist.)

Frequently asked questions

What compliance does a small business in India need to do? At minimum: file GST returns (if registered), deposit and report TDS (if you deduct it), pay advance tax (if liability exceeds ₹10,000), file an income-tax return, and pay EPF/ESI (if you have staff). Companies and LLPs also file annual returns with the MCA.

What are the most important monthly due dates? TDS deposit on the 7th, GSTR-1 on the 11th, EPF and ESI on the 15th, and GSTR-3B on the 20th of the following month.

Which compliances apply if I have no employees and low turnover? If you are GST-registered you still file GST returns (QRMP quarterly is common for small turnover). You file an income-tax return and pay advance tax if your tax liability crosses ₹10,000. With no staff, EPF/ESI do not apply.

Do these dates change every year? The pattern (7th/11th/15th/20th and the annual dates) is stable, but a date falling on a holiday may shift, and the government sometimes extends deadlines by notification. Always confirm close to the date.

Sources

GST: cbic-gst.gov.in, gst.gov.in.
Income tax & TDS: incometax.gov.in.
EPF: epfindia.gov.in · ESI: esic.gov.in.
MCA / ROC: mca.gov.in · MSME: udyamregistration.gov.in.

General information, not professional advice. Verify each date on the official portal for your specific case. Reviewed by a Chartered Accountant; last updated 27 June 2026.