TaxTMI 
TaxTMI 
TaxTMI Stay on top of your compliance deadlines with our calendar that provides quick summaries of due dates, statutory forms, and legal obligations - along with relevant sections, rules, and form references.
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1.
Any Date
Corporate Laws
Notice to the Registrar by company for appointment of auditor
Form : Form No. ADT-1 See: Section 139 , Rule 4
the company shall inform the auditor concerned of his or its appointment, and also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed.
Form : Form No. ADT-1 See: Section 139 , Rule 4
the company shall inform the auditor concerned of his or its appointment, and also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed.
2.
Any Date
Corporate Laws
Form for filing Cost Audit Report with the Central Government
Form : Form No. CRA-4 See: Section 148 , Rule 4
A company shall within thirty days from the date of receipt of a copy of the cost audit report furnish the Central Government with such report along with full information and explanation on every reservation or qualification contained therein.
Form : Form No. CRA-4 See: Section 148 , Rule 4
A company shall within thirty days from the date of receipt of a copy of the cost audit report furnish the Central Government with such report along with full information and explanation on every reservation or qualification contained therein.
3.
Any Date
Corporate Laws
Form for filling XBRL document in respect of financial statement and other documents with the Registrar
Form : Form No. AOC 4 XBRL See: section 137 , Rule 3
The specified class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL, shall be filed with the Registrar within thirty days of the date of annual general meeting
Form : Form No. AOC 4 XBRL See: section 137 , Rule 3
The specified class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL, shall be filed with the Registrar within thirty days of the date of annual general meeting
4.
Any Date
Corporate Laws
Form for filing financial statement and other documents with the Registrar
Form : Form No. AOC-4 See: Section 137 , Rule 12
Every company shall file the financial statements with Registrar together with Form AOC-4, shall be filed with the Registrar within thirty days of the date of annual general meeting.
Form : Form No. AOC-4 See: Section 137 , Rule 12
Every company shall file the financial statements with Registrar together with Form AOC-4, shall be filed with the Registrar within thirty days of the date of annual general meeting.
5.
Any Date
Corporate Laws
Form for filling consolidated financial statements and other documents with the Registrar
Form : Form No. AOC- 4 CFS See: Section 137 , Rule 12
Every company shall file the consolidated financial statements with Registrar together with Form AOC-4 CFS, shall be filed with the Registrar within thirty days of the date of annual general meeting.
Form : Form No. AOC- 4 CFS See: Section 137 , Rule 12
Every company shall file the consolidated financial statements with Registrar together with Form AOC-4 CFS, shall be filed with the Registrar within thirty days of the date of annual general meeting.
6.
Any Date
Corporate Laws
Form for filing consolidated financial statements and other documents with the Registrar
Form : Form No. AOC-4 CFS NBFC (Ind AS) See: Section 137 , Rule 12
Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the consolidated financial statements with Registrar together with Form AOC-4 CFS NBFC (Ind AS) shall be filed with the Registrar within thirty days of the date of annual general meeting.
Form : Form No. AOC-4 CFS NBFC (Ind AS) See: Section 137 , Rule 12
Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the consolidated financial statements with Registrar together with Form AOC-4 CFS NBFC (Ind AS) shall be filed with the Registrar within thirty days of the date of annual general meeting.
7.
Any Date
Corporate Laws
Form for filing financial statement and other documents with the Registrar
Form : Form No. AOC-4 NBFC (Ind AS) See: Section 137 , Rule 12
Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) shall be filed with the Registrar within thirty days of the date of annual general meeting.
Form : Form No. AOC-4 NBFC (Ind AS) See: Section 137 , Rule 12
Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) shall be filed with the Registrar within thirty days of the date of annual general meeting.
8.
Any Date
Corporate Laws
Filing of Annual Return other than One Person Company
Form : Form No. MGT-07 See: Section 92 , Rule 11
Every company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting.
Form : Form No. MGT-07 See: Section 92 , Rule 11
Every company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting.
9.
Any Date
Corporate Laws
Filling of Annual Return other than One Person Company
Form : Form No. MGT- 08 See: Section 92 , Rule 11
The annual return, filed by a listed company or a company having paid-up share capital of ten crore rupees or more or turnover of fifty crore rupees or more, shall be certified by a Company Secretary in practice and the certificate, shall file with the Registrar within sixty days from the date on which the annual general meeting.
Form : Form No. MGT- 08 See: Section 92 , Rule 11
The annual return, filed by a listed company or a company having paid-up share capital of ten crore rupees or more or turnover of fifty crore rupees or more, shall be certified by a Company Secretary in practice and the certificate, shall file with the Registrar within sixty days from the date on which the annual general meeting.
10.
Any Date
Corporate Laws
Annual Return for On Person Company
Form : Form No. MGT-07A See: Section 92 , Rule 11
Every One Person company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting.
Form : Form No. MGT-07A See: Section 92 , Rule 11
Every One Person company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting.
11.
Any Date
Corporate Laws
Filling a return of appointment of Managerial Person
Form : Form No. MR 1 See: Rule 3
Company shall file a return of appointment of a Managing Director, Whole Time Director or Manager, within sixty days of the appointment of such person.
Form : Form No. MR 1 See: Rule 3
Company shall file a return of appointment of a Managing Director, Whole Time Director or Manager, within sixty days of the appointment of such person.
12.
Any Date
Corporate Laws
Filling of Resolutions and agreements to the Registrar
Form : Form No. MGT-14 See: Section 117 , Rule 24
The resolution is proposed, shall be filed with the Registrar within thirty days of the passing.
Form : Form No. MGT-14 See: Section 117 , Rule 24
The resolution is proposed, shall be filed with the Registrar within thirty days of the passing.
13.
Any Date
Corporate Laws
Return to the Registrar in respect of declaration in respect of beneficial interest in any shares received by the company
Form : Form No. MGT - 06 See: Section 89 , Rule 9
Where any declaration under section 89 is made to a company, the company shall make a note of such declaration in the register concerned and shall file, within thirty days from the date of receipt of declaration.
Form : Form No. MGT - 06 See: Section 89 , Rule 9
Where any declaration under section 89 is made to a company, the company shall make a note of such declaration in the register concerned and shall file, within thirty days from the date of receipt of declaration.
14.
Any Date
Corporate Laws
Return of alteration in the documents filed for registration by foreign company u/s 380(1)
Form : Form No. FC-2 See: Section 380 , Rule 3
Where any alteration is made or occurs in the document delivered to the Registrar for registration under section 380(1), the foreign company shall file with the Registrar, within a period of thirty days from the date on which the alteration was made or occurred.
Form : Form No. FC-2 See: Section 380 , Rule 3
Where any alteration is made or occurs in the document delivered to the Registrar for registration under section 380(1), the foreign company shall file with the Registrar, within a period of thirty days from the date on which the alteration was made or occurred.
15.
Any Date
FEMA
Issue of Shares/ Convertible debentures / Others to foreign investors - Reporting under FDI Scheme
Form : Form FC-GPR See: regulation 4
An Indian company issuing equity instruments to a person resident outside India and where such issue is reckoned as Foreign Direct Investment, shall report not later than thirty days from the date of issue of equity instruments.
Form : Form FC-GPR See: regulation 4
An Indian company issuing equity instruments to a person resident outside India and where such issue is reckoned as Foreign Direct Investment, shall report not later than thirty days from the date of issue of equity instruments.
16.
Any Date
FEMA
Declaration regarding transfer of shares / compulsorily and mandatorily convertible preference shares / debentures /others by way of sale from resident to non resident / non-resident to resident
Form : Form FC-TRS See: Regulation 4
The form FCTRS shall be filed within sixty days of transfer of equity instruments or receipt/remittance of funds whichever is earlier.
Form : Form FC-TRS See: Regulation 4
The form FCTRS shall be filed within sixty days of transfer of equity instruments or receipt/remittance of funds whichever is earlier.
17.
Any Date
FEMA
Return to be filed by Indian company who has issued shares under Employees’ Stock Options (ESOP) Scheme and/or sweat equity shares
Form : Form ESOP See: Regulation 4
Such form fill within 30 days from the date of issue of employees' stock option.
Form : Form ESOP See: Regulation 4
Such form fill within 30 days from the date of issue of employees' stock option.
18.
Any Date
FEMA
Furnishing form the issue/ transfer of depository receipts issued in accordance with the Depository Receipt Scheme, 2014
Form : Form DRR See: Regulation 4
The Domestic Custodian shall report to the Reserve Bank, the issue/ transfer of depository receipts issued under the Depository Receipt Scheme, 2014 within 30 days of close of the issue.
Form : Form DRR See: Regulation 4
The Domestic Custodian shall report to the Reserve Bank, the issue/ transfer of depository receipts issued under the Depository Receipt Scheme, 2014 within 30 days of close of the issue.
19.
Any Date
FEMA
To report receipt of capital contribution/ acquisition of profit shares in an LLP to a non-resident investor
Form : Form FDI LLP (I) See: Regulation 4
A Limited Liability Partnerships (LLP) receiving amount of consideration for capital contribution and acquisition of profit shares shall file Form LLP (I), within 30 days from the date of receipt of the amount of consideration.
Form : Form FDI LLP (I) See: Regulation 4
A Limited Liability Partnerships (LLP) receiving amount of consideration for capital contribution and acquisition of profit shares shall file Form LLP (I), within 30 days from the date of receipt of the amount of consideration.
20.
Any Date
FEMA
To report transfer of capital contribution/ profit shares between a resident and a non-resident
Form : Form FDI LLP (II) See: Regulation 4
The disinvestment/transfer of capital contribution or profit share between a resident and a non-resident (or vice versa) shall be filed in Form LLP(II) within 60 days from the date of receipt of funds. The onus of reporting shall be on the resident transferor/transferee.
Form : Form FDI LLP (II) See: Regulation 4
The disinvestment/transfer of capital contribution or profit share between a resident and a non-resident (or vice versa) shall be filed in Form LLP(II) within 60 days from the date of receipt of funds. The onus of reporting shall be on the resident transferor/transferee.
21.
Any Date
FEMA
Form furnished by investment vehicle which has issued its units to a person resident outside India
Form : Form Invi See: Regulation 4
An Investment vehicle that has issued its units to a person resident outside India shall file Form InVI within 30 days from the date of issue of units.
Form : Form Invi See: Regulation 4
An Investment vehicle that has issued its units to a person resident outside India shall file Form InVI within 30 days from the date of issue of units.
22.
Any Date
FEMA
To report downstream investment made by an indian company in another indian company resulting in indirect foreign investment in the investee indian company.
Form : Form DI See: Regulation 4
An Indian entity or an investment Vehicle making downstream investment in another Indian entity which is considered as indirect foreign investment for the investee Indian entity in terms of Rule 22 of the Rules shall file Form DI with the Reserve Bank within 30 days from the date of allotment of equity instruments.
Form : Form DI See: Regulation 4
An Indian entity or an investment Vehicle making downstream investment in another Indian entity which is considered as indirect foreign investment for the investee Indian entity in terms of Rule 22 of the Rules shall file Form DI with the Reserve Bank within 30 days from the date of allotment of equity instruments.
23.
Any Date
FEMA
furnished from for obtain Loan Registration Number (LRN) for ECB
Form : Form ECB See: Master Direction - Under FEMA Act
To be submitted in duplicate by the borrower to designated Authorised Dealer (AD) for all categories and any amount of external commercial borrowing (ECB). After examining conformity with the extant ECB guidelines, the AD may provide requisite details in the Summary Sheet of the Form and forward one copy (within 7 days from the date of signing loan agreement between borrower and lender) for allotment of Loan Registration Number(LRN).
Form : Form ECB See: Master Direction - Under FEMA Act
To be submitted in duplicate by the borrower to designated Authorised Dealer (AD) for all categories and any amount of external commercial borrowing (ECB). After examining conformity with the extant ECB guidelines, the AD may provide requisite details in the Summary Sheet of the Form and forward one copy (within 7 days from the date of signing loan agreement between borrower and lender) for allotment of Loan Registration Number(LRN).
24.
April 5
FEMA
Consolidated list of all the BOs/LOs/ POs opened and closed by them during a month for which a UIN has been granted by RBI
Form : Form - Part III (Annex II) See: Master Direction - Under FEMA Act
Consolidated list of all the Branch Office (BO)/ Liaison Office (LO) / Project Office (PO) opened and closed by them during a month
Form : Form - Part III (Annex II) See: Master Direction - Under FEMA Act
Consolidated list of all the Branch Office (BO)/ Liaison Office (LO) / Project Office (PO) opened and closed by them during a month
25.
April 7
FEMA
Reporting of actual transactions of External Commercial Borrowings (ECB)
Form : Form ECB 2 See: Master Direction - Under FEMA Act
This return should be filled in for all categories of ECB. It should be submitted within 7 working days from the close of the month. If there is no transaction during a particular period, a Nil Return should be submitted.
Form : Form ECB 2 See: Master Direction - Under FEMA Act
This return should be filled in for all categories of ECB. It should be submitted within 7 working days from the close of the month. If there is no transaction during a particular period, a Nil Return should be submitted.
26.
April 7
FEMA
Details of remittances made by NRO account
Form : Form Part VI of Annex - I See: Master Direction - Under FEMA Act
Remittances made out of NRO accounts up to 1 million USD per calendar year - Facilities to NRIs/PIOs and foreign nationals - liberalisation.
Form : Form Part VI of Annex - I See: Master Direction - Under FEMA Act
Remittances made out of NRO accounts up to 1 million USD per calendar year - Facilities to NRIs/PIOs and foreign nationals - liberalisation.
27.
April 7
Income Tax
Monthly payment of TCS u/s 206C (other than government assessee)
Form : Challan Form ITNS 281 See: Rule 37CA
Form : Challan Form ITNS 281 See: Rule 37CA
28.
April 7
Income Tax
Last date of submission of declaration i.e., for no TCS u/s 206C(1A) obtained from manufacturer to the Commissioner/Chief Commissioner of Income Tax as the case may be.
Form : Form No. 27C See: Rule 37C
Form : Form No. 27C See: Rule 37C
29.
April 7
Income Tax
Securities Transaction Tax - Due date for deposit of tax collected during any calendar month See: Section 100 , Rule 5 , Rule 5A , Rule 6
The collected STT (Securities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a securities transaction tax challan.
The collected STT (Securities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a securities transaction tax challan.
30.
April 7
Income Tax
Commodities Transaction Tax (CTT) - Due date for deposit of tax collected during any calendar month See: Rule 5 , Section 119
The collected CTT (Commodities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a commodities transaction tax challan.
The collected CTT (Commodities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a commodities transaction tax challan.
31.
April 10
GST
TDS - Return for Tax Deducted at Source
Form : GSTR - 7 See: Rule 66 , Section 51
Every registered person required to deduct tax at source under section 51
Form : GSTR - 7 See: Rule 66 , Section 51
Every registered person required to deduct tax at source under section 51
32.
April 10
GST
33.
April 10
FEMA
Resident Deposits-Comprehensive Single Return (NRD-CSR)
Form : Form - NRO Account-Part VI (Annex II) See: Master Direction - Under FEMA Act
Non-resident deposits comprehensive single return on NR/FCNR deposits and their transactions in a month.
Form : Form - NRO Account-Part VI (Annex II) See: Master Direction - Under FEMA Act
Non-resident deposits comprehensive single return on NR/FCNR deposits and their transactions in a month.
34.
April 10
FEMA
Import of gold by EOUs, units in SEZ/EPZ and nominated agencies (Half Yearly)
Form : Form - Return code R133 See: Master Direction - Under FEMA Act
Form : Form - Return code R133 See: Master Direction - Under FEMA Act
35.
April 10
FEMA
Import of gold by EOUs, units in SEZ/EPZ and nominated agencies (Monthly)
Form : Form - Return Code R132 See: Master Direction - Under FEMA Act
Form : Form - Return Code R132 See: Master Direction - Under FEMA Act
36.
April 10
FEMA
Summary statement of sale and purchase of foreign currency notes
Form : Form - FLM 8 for FFMCs See: Master Direction - Money Changing Activities , Master direction - under FEMA Act
Form : Form - FLM 8 for FFMCs See: Master Direction - Money Changing Activities , Master direction - under FEMA Act
37.
April 10
FEMA
Summary statement of sale and purchase of foreign currency notes
Form : Form - FLM 8 for ADs Category-II See: Master Direction - Money Changing Activities , Master direction - under FEMA Act
Form : Form - FLM 8 for ADs Category-II See: Master Direction - Money Changing Activities , Master direction - under FEMA Act
38.
April 10
FEMA
Form for reporting of details of Trade Credit
Form : Form Trade Credit (TC) See: Master Direction - Under FEMA Act , Master Circular
Form : Form Trade Credit (TC) See: Master Direction - Under FEMA Act , Master Circular
39.
April 11
GST
Details of outward supplies of goods or services [ For the Turnover exceeding 5 Cr or opted to file monthly return ]
Form : GSTR - 1 See: Rule 59 , Section 37 , Notification no. 83/2020
According to Section 37, the due date of filling of Form GSTR-1 is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.
Form : GSTR - 1 See: Rule 59 , Section 37 , Notification no. 83/2020
According to Section 37, the due date of filling of Form GSTR-1 is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.
40.
April 13
GST
Return by non-resident taxable person
Form : GSTR - 5 See: Rule 63 , section 27 , Section 39(5)
Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the month(for return periods from July 2017 till Sep 2022) succeeding the tax period or within seven days of closing the business whichever is earlier.
Form : GSTR - 5 See: Rule 63 , section 27 , Section 39(5)
Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the month(for return periods from July 2017 till Sep 2022) succeeding the tax period or within seven days of closing the business whichever is earlier.
41.
April 13
GST
Details of outward supplies of goods or services [ Opted for quarterly filling as per QRMP scheme ]
Form : GSTR 1 See: Section 37 , Rule 59 , Notification 83/2020
According to Section 37, the due date is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.
Form : GSTR 1 See: Section 37 , Rule 59 , Notification 83/2020
According to Section 37, the due date is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.
42.
April 13
GST
ISD - Return for input service distributor
Form : GSTR - 6 See: Rule 65 , Section 20
Every Input Service Distributor.
Form : GSTR - 6 See: Rule 65 , Section 20
Every Input Service Distributor.
43.
April 14
Income Tax
Issuance of certificate of tax deducted at source under section 194IA
Form : Form No. 16B See: Section 194IA , Rule 31(3A)
Form : Form No. 16B See: Section 194IA , Rule 31(3A)
44.
April 14
Income Tax
Issuance of certificate of tax deducted at source under section 194IB
Form : Form No. 16C See: Section 194IB , Rule 31(3B)
Form : Form No. 16C See: Section 194IB , Rule 31(3B)
45.
April 14
Income Tax
Issuance of certificate of tax deducted at source under section 194M
Form : Form No. 16D See: Section 194M , Rule 31(3C)
Form : Form No. 16D See: Section 194M , Rule 31(3C)
46.
April 14
Income Tax
Issuance of certificate of tax deducted at source under section 194S
Form : Form No. 16E See: Section 194S , Rule 31(3D)
Form : Form No. 16E See: Section 194S , Rule 31(3D)
47.
April 15
Income Tax
Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of trading in derivatives in which client codes been modified after registering in the system.
Form : Form No. 3BB See: Rule 6DDA , Section 43(5)(d)
A stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of proviso to clause (5)(d) of section 43.
Form : Form No. 3BB See: Rule 6DDA , Section 43(5)(d)
A stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of proviso to clause (5)(d) of section 43.
48.
April 15
Income Tax
Due date for furnishing statement in Form No. 3BC by a recognised association in respect of trading in commodities in which client codes have been modified after registering in the system.
Form : Form no. 3BC See: Rule 6DDC , Section 43(5)(e)
A recognised association is required to fulfil to be notified as a recognised association for the purposes of the proviso to clause (5)(e) of section 43.
Form : Form no. 3BC See: Rule 6DDC , Section 43(5)(e)
A recognised association is required to fulfil to be notified as a recognised association for the purposes of the proviso to clause (5)(e) of section 43.
49.
April 15
Income Tax
Furnishing quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 80LA(1A), in respect of remittances, made for the each quarter of financial year.
Form : Form 15CD See: Section 80LA , Rule 37BB
Deductions u/s 80LA(1A) in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
Form : Form 15CD See: Section 80LA , Rule 37BB
Deductions u/s 80LA(1A) in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
50.
April 15
PF ESI
Monthly - Payment of Provident Fund Contribution for the previous month (plus grace period of 5 days)
In case of delay, interest will be charged from 16th day.
In case of delay, interest will be charged from 16th day.
51.
April 15
PF ESI
Monthly - Payment of ESI Contribution for the previous month
The ESIC had changed the Payment Due Date from “Within 21 days" To “Within 15 Days” with effect from the contribution for the month of June 2017.
The ESIC had changed the Payment Due Date from “Within 21 days" To “Within 15 Days” with effect from the contribution for the month of June 2017.
52.
April 15
PF ESI
Exempted establishment - EPS/ EDLIS - Monthly Return of members joining service during the previous month.
53.
April 15
PF ESI
Exempted extablishment - EPS/EDLIS - Monthly Return of Members Leaving Service During the previous Month
54.
April 15
PF ESI
Monthly - EPF - Return of Employees qualifying for membership to the EPF for the first time during previous month.
55.
April 15
PF ESI
Monthly - EPF - Return of member leaving service during the previous month
56.
April 15
Income Tax
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for each quarter during the financial year.
Form : Form No. 15CC See: Rule 37BB
Form : Form No. 15CC See: Rule 37BB
57.
April 15
FEMA
Updated List of Sub Agents, Overseas Principal-Indian Agent wise
Form : Overseas Principal-Indian Agent wise list of sub-agents (MTSS) - Part I- Annex XV See: Master Direction - Under FEMA Act
Indian Agents should forward a full updated list (names and addresses and their location) of their Sub Agents by e-mail, in excel format, in soft form, to the concerned FED Regional Office, whenever they appoint/ remove any Sub Agent. Indian Agents who are non-bank Authorised Category- II / FFMC shall submit the same in the APConnect application.
Form : Overseas Principal-Indian Agent wise list of sub-agents (MTSS) - Part I- Annex XV See: Master Direction - Under FEMA Act
Indian Agents should forward a full updated list (names and addresses and their location) of their Sub Agents by e-mail, in excel format, in soft form, to the concerned FED Regional Office, whenever they appoint/ remove any Sub Agent. Indian Agents who are non-bank Authorised Category- II / FFMC shall submit the same in the APConnect application.
58.
April 15
FEMA
Quarterly statement of the quantum of remittances received (MTSS)
Form : MTSS Qtly Statement Part I - Annex XVI See: Master Direction - Under FEMA Act
To be submitted by the Indian Agents through Centralised Information Management System (CIMS) (URL: https://sankalan.rbi.org.in) within 15 days from the close of the quarter to which it relates. In case no remittance was received during a quarter, a ‘NIL’ report shall be submitted.
Form : MTSS Qtly Statement Part I - Annex XVI See: Master Direction - Under FEMA Act
To be submitted by the Indian Agents through Centralised Information Management System (CIMS) (URL: https://sankalan.rbi.org.in) within 15 days from the close of the quarter to which it relates. In case no remittance was received during a quarter, a ‘NIL’ report shall be submitted.
59.
April 15
FEMA
Submit a report of all advance remittances made without a bank guarantee or standby letter of credit for import of rough diamonds
Form : Form - Import Part IX-Annex IX See: Master Direction - Under FEMA Act
AD Category - I banks are required to submit a report of all advance remittances made without a bank guarantee or standby letter of credit for import of rough diamonds, where the amount of advance payment is equivalent to or exceeds USD 5,000,000/- (USD five million only), to the concerned Regional Office of Reserve Bank of India, in the format as given in Annex IX, within 15 calendar days of the close of each half year.
Form : Form - Import Part IX-Annex IX See: Master Direction - Under FEMA Act
AD Category - I banks are required to submit a report of all advance remittances made without a bank guarantee or standby letter of credit for import of rough diamonds, where the amount of advance payment is equivalent to or exceeds USD 5,000,000/- (USD five million only), to the concerned Regional Office of Reserve Bank of India, in the format as given in Annex IX, within 15 calendar days of the close of each half year.
60.
April 15
FEMA
Statement showing inflows of foreign currency through Exchange Houses during the quarter ended
Form : E-statement - RDA Sataement See: Master Direction - Under FEMA Act
This quarterly statement on total remittances received every quarter is required to be submitted using the eXtensible Business Reporting Language (XBRL) system(https://secweb.rbi.org.in/orfsxbrl/) before 15th of the succeeding month to which the quarter relates.
Form : E-statement - RDA Sataement See: Master Direction - Under FEMA Act
This quarterly statement on total remittances received every quarter is required to be submitted using the eXtensible Business Reporting Language (XBRL) system(https://secweb.rbi.org.in/orfsxbrl/) before 15th of the succeeding month to which the quarter relates.
61.
April 15
FEMA
Monthly Report to be submitted by the AD-Category II for the every month
Form : Monthly Report by the AD-Category II See: Section 10
Form : Monthly Report by the AD-Category II See: Section 10
62.
April 15
FEMA
63.
April 15
Income Tax
Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident
Form : Form 49BA See: Rule 114AAB
Form : Form 49BA See: Rule 114AAB
64.
April 18
GST
Quarterly statement for registered person opting for composition levy
Form : CMP-08 See: Rule 62 , Section 39(2) , Section 10
A registered person paying tax under the provisions of section 10
Form : CMP-08 See: Rule 62 , Section 39(2) , Section 10
A registered person paying tax under the provisions of section 10
65.
April 20
GST
Details of Outward Supplies and inward supplies and payment of Tax [ Monthly Return ]
Form : GSTR - 3B See: Rule 61 , Section 37 , Section 38
Form : GSTR - 3B See: Rule 61 , Section 37 , Section 38
66.
April 20
GST
OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Form : GSTR - 5A See: Rule 64 , Section 14
Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person
Form : GSTR - 5A See: Rule 64 , Section 14
Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person
67.
April 22
GST
Details of Outward Supplies and inward supplies and payment of Tax [ Each quarter Return ]
Form : GSTR 3B See: Rule 61 , Section 37 , Section 38
This due date is applicable to Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
Form : GSTR 3B See: Rule 61 , Section 37 , Section 38
This due date is applicable to Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
68.
April 24
GST
Details of Outward Supplies and inward supplies and payment of Tax [ Each quarter Return ]
Form : GSTR 3B See: Rule 61 , Section 37 , Section 38
This due date is applicable to Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
Form : GSTR 3B See: Rule 61 , Section 37 , Section 38
This due date is applicable to Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
69.
April 25
PF ESI
Monthly - Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995 and Employees' Deposit Linked Insurance Scheme, 1976 of the previous month to which the dues relate.
70.
April 25
GST
Goods/Capital Goods Sent to Job Work and Received Back
Form : GST ITC - 04 See: Rule 45 , Section 143
Furnishing the details of challans in respect of goods dispatched to a job worker or received from a job worker.
Form : GST ITC - 04 See: Rule 45 , Section 143
Furnishing the details of challans in respect of goods dispatched to a job worker or received from a job worker.
71.
April 30
Income Tax
Challan cum statement on payment of rent by certain individuals or Hindu undivided family
Form : Form No. 26QC See: Section 194IB , Rule 30(2B) , Rule 31(3B) , Rule 31A(4B)
Form : Form No. 26QC See: Section 194IB , Rule 30(2B) , Rule 31(3B) , Rule 31A(4B)
72.
April 30
Income Tax
Challan cum statement on payment of certain sums by certain individuals or Hindu undivided family
Form : Form No. 26QD See: Section 194M , Rule 30(2C) , Rule 31(3C) , Rule 31A(4C)
Form : Form No. 26QD See: Section 194M , Rule 30(2C) , Rule 31(3C) , Rule 31A(4C)
73.
April 30
Income Tax
Quarterly submission of copy of declaration forms received from deductee by the deductor for non deduction of TDS u/s 197A before the Chief Commissioner or Commissioner for the quarter ending March
Form : Form 15G and Form 15H See: Rule 29C , Not. No. 9/2016
Form : Form 15G and Form 15H See: Rule 29C , Not. No. 9/2016
74.
April 30
Income Tax
Due date for e-fling of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1 to March 31 of financial year
Form : Form 61 See: Section 139A(5)(a) , Rule 114B , Rule 114C , Rule 114D
Form : Form 61 See: Section 139A(5)(a) , Rule 114B , Rule 114C , Rule 114D
75.
April 30
Income Tax
Intimate the details by Pension Fund in respect of each investment made by it in India during the quarter within one month from the end of the quarter
Form : Form No. 10BBB See: Section 10(23FE) , Rule 2DB
Form : Form No. 10BBB See: Section 10(23FE) , Rule 2DB
76.
April 30
Corporate Laws
Furnishing half yearly return with the registrar in respect of outstanding payments to Micro of Small Enterprises (i.e. the period from October to March)
Form : MSME Form I
Form : MSME Form I
77.
April 30
Corporate Laws
every company declared as Nidhi or Mutual Benefit Society shall file half yearly return with the Registrar
Form : Form No. NDH-3 See: Rule 21
Form : Form No. NDH-3 See: Rule 21
78.
April 30
Income Tax
Furnishing TDS/TCS Book Adjustment Statement by an office of the Government where TDS/TCS for the month of March
Form : Form No. 24G See: Rule 30 , Rule 37CA
Form : Form No. 24G See: Rule 30 , Rule 37CA
79.
April 30
PF ESI
Exempted Establishment – EPS – Annual - Contribution card for members for the year
80.
April 30
PF ESI
Exempted Establishment – EPS – Annual - Consolidated annual contribution statement
81.
April 30
PF ESI
Exempted Establishment – EDLIS – Annual - Consolidated annual contribution statement
82.
April 30
Income Tax
Challan cum statement on transfer of certain immovable property other than agricultural land
Form : Form No.26QB See: Section 194IA , Rule 30(2A) , Rule 31(3A) , Rule 31A(4A)
Form : Form No.26QB See: Section 194IA , Rule 30(2A) , Rule 31(3A) , Rule 31A(4A)
83.
April 30
PF ESI
EPF/ EPS - Member's annual Contribution card
Form showing month wise recoveries towards E.P.F and Pension Fund in respect of a member for one financial year.
Form showing month wise recoveries towards E.P.F and Pension Fund in respect of a member for one financial year.
84.
April 30
PF ESI
EPF/EPS - Consolidated annual contribution statement
This form provides annual contributions of each member of the establishment.
This form provides annual contributions of each member of the establishment.
85.
April 30
Income Tax
Quarterly payment of TDS for payments u/s 192, 194A, 194D or 194H with the prior approval of the Joint Commissioner for the Quarter ending March 31.
Form : Challan Form ITNS 281 See: Rule 30(3)
Form : Challan Form ITNS 281 See: Rule 30(3)
86.
April 30
Income Tax
Monthly payment of TDS for the Month of March on all types of payments
Form : ITNS – 281 See: Rule 30(2)
Form : ITNS – 281 See: Rule 30(2)
87.
April 30
Income Tax
​Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for each quarter ending
Form : Form II See: Section 10(23FE)
Form : Form II See: Section 10(23FE)
88.
April 30
Income Tax
Furnishing of challan cum statement by specified person in respect of tax deducted on payment on transfer of virtual digital asset
Form : Form No. 26QE See: Section 194S , Rule 30(2D) , Rule 31A(4)
Form : Form No. 26QE See: Section 194S , Rule 30(2D) , Rule 31A(4)