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Compliance checklist for businesses
The recurring GST, TDS, income tax and ROC obligations most companies face, the documents to keep ready for each, and what a late filing costs. Exact dates for the current year are in the compliance calendar 2026-27.
Late filings are penalised automatically. Delayed filings now attract automated penalty notices through the departments' compliance portals. Most late fees start at ₹100–₹200 per day, and persistent default can lead to the disqualification of directors.
Recurring obligations
Core statutory calendar
Who the filing is made to, when it falls due and the documents your accountant will ask for.
| Authority | Form or compliance | Due date | Key documents required |
|---|---|---|---|
| GST | GSTR-1 and GSTR-3B | 11th / 20th of the month | Sales invoices (B2B and B2C) Debit and credit notes ITC reconciliation with GSTR-2B |
| Income tax | Advance tax, instalment 1 | 15 June | Estimated P&L for Q1 Capital gains working TDS credit (Form 26AS) |
| ROC | Form DPT-3 | 30 June | Auditor's certificate Details of loans that are not deposits Copy of the board resolution |
| Income tax | TDS return, Q1 | 31 July | Challan identification numbers (CIN) PANs of deductees Lower-deduction certificates, verified |
For the full list of GST, TDS, advance tax, ITR, ROC and payroll dates from April 2026 to March 2027, use the compliance calendar 2026-27.
Penalty awareness
Late-fee exposure
What the three most common late filings cost, before interest and any further action.
GSTR-3B filed late
₹50 per day
- Maximum ₹10,000 per return
- Interest at 18% on the tax due
AOC-4 or MGT-7 filed late (ROC)
₹100 per day
- Additional penalties on the directors personally
TDS return filed late
₹200 per day
- Late fee under section 234E
- Risk of prosecution if the default continues
Before you file
Notes
- This checklist is a general guide. Due dates move when the government notifies extensions; confirm the current date on the compliance calendar before filing.
- Where a due date falls on a holiday, the portal date may move.
- Would you like a message a few days before each due date? Sign up for WhatsApp due-date reminders.
- Related: ITR document checklist and company law and ROC services.
Hand your filings to us
Our compliance team manages GST, TDS, ROC and income tax filings end to end and keeps you informed before each due date.