- The year has four fixed anchors: FLA by 15 July, Form 48 by 31 October, the income-tax return and master file by 30 November, and GSTR-9/9C by 31 December.
- Monthly obligations are GST returns, TDS deposits, export invoicing within 30 days and — from October 2026 — the Export Declaration Form; quarterly ones are TDS statements, advance tax and ITC refund claims.
- Company-law filings cluster around the AGM (by 30 September): AOC-4 within 30 days and MGT-7 within 60 days, plus DIR-3 KYC, DPT-3 and MSME-1.
- One-time or event-driven items — FC-GPR within 30 days of allotment, FC-TRS within 60 days of a transfer, Form 49 by 30 June after the first safe harbour year — are the ones most often missed.
Recurring calendar (31 March year-end)
| Due | Obligation | Law / form |
|---|---|---|
| 7th of each month | Deposit TDS deducted in the previous month (30 April for March) | Income-tax Act, 2025; challan |
| 11th / 13th of each month | GSTR-1 (or IFF for quarterly filers) | CGST Rules |
| 20th of each month | GSTR-3B; pay reverse-charge IGST on imported services in cash | CGST Rules |
| Within 30 days of month end | Export invoices for the month (within 30 days of supply); Export Declaration Form with the bank (from Oct 2026) | s. 31 CGST Act; FEM Export Regulations, 2026 |
| Within 30 days of receipt | Self-invoice for reverse-charge imports | s. 31(3)(f); Rule 47A |
| 15 June / 15 Sept / 15 Dec / 15 March | Advance tax instalments (15% / 45% / 75% / 100%) | Income-tax Act, 2025 |
| 31 July / 31 Oct / 31 Jan / 31 May | Quarterly TDS statements (Q1–Q4), incl. non-resident payments; TDS certificates within 15 days thereafter | Income-tax Rules, 2026 |
| Quarterly (within 2 years of relevant date) | ITC refund application for zero-rated exports | s. 54; Rule 89; RFD-01 |
| Before 1 April | LUT for the new financial year | Rule 96A; RFD-11 |
| 30 April | MSME-1 (October–March half-year) | Companies Act; MSME-1 |
| 30 May | Form OPI for half-year to 31 March (if employees hold parent ESOP shares) | OI Rules, 2022 |
| 30 June | DPT-3 (return of deposits / exempted amounts as at 31 March) | Companies (Acceptance of Deposits) Rules |
| 30 June (year 2 of block) | Form 49 — safe harbour election for IT services | Rules 86–102, Income-tax Rules, 2026 |
| 15 July | FLA return (position at 31 March) | FEMA; FLAIR portal |
| 30 September | Statutory audit signed; AGM held (within 6 months of year end); DIR-3 KYC for all directors | Companies Act, 2013 |
| Within 30 days of AGM (30 October) | AOC-4 (financial statements) with AOC-2 related-party disclosure | Companies Act; AOC-4 |
| 31 October | Form 48 — accountant's report on international transactions; MSME-1 (April–September) | s. 172; Rule 85 |
| Within 60 days of AGM (29 November) | MGT-7 annual return | Companies Act; MGT-7 |
| 29 November | Form OPI for half-year to 30 September | OI Rules, 2022 |
| 30 November | Income-tax return (transfer pricing case); Form 56 master file (Part A; Part B if thresholds met); Form 44 foreign tax credit statement | Income-tax Act, 2025; Rules 2026 |
| 31 December | GSTR-9 annual return and GSTR-9C reconciliation (turnover thresholds apply); APR for any ODI held by the subsidiary | CGST Rules; OI Rules |
| 31 January (parent year-end 31 March) | Form 58 CbCR notification (two months before the CbCR due date), where the group exceeds ₹6,400 crore | s. 511; Rule 124 |
Event-driven filings
| Event | Filing | Deadline |
|---|---|---|
| Allotment of shares to the parent (fresh capital) | FC-GPR on FIRMS | 30 days from allotment (allot within 60 days of receipt) |
| Transfer of shares between resident and non-resident | FC-TRS | 60 days from transfer or receipt of funds, whichever earlier |
| Downstream investment by the subsidiary | Form DI | 30 days |
| ECB from the parent | Form ECB (LRN) before drawdown; ECB-2 monthly | Before drawdown; 7th of each month |
| Payment to a non-resident | Form 145 (and Form 146 where taxable payments to the payee exceed ₹5 lakh) | Before remittance |
| Change of directors; appointment of resident director | DIR-12 | 30 days |
| Related-party contract (intercompany agreement) | Board approval under s. 188; entry in s. 189 register | Before execution; next board meeting |
| Significant beneficial owner change | BEN-2 | 30 days from receipt of BEN-1 |
| Transfer pricing adjustment accepted | Repatriation under s. 170 or one-time tax | 90 days |
How to run it
Assign an owner to each line; reconcile the four regimes quarterly (books ↔ GST returns ↔ TDS statements ↔ bank's export/import data); and review the intercompany pricing against the target margin before each advance tax instalment so the year-end true-up is small. Dates shown are the statutory defaults for a 31 March year-end; extensions are announced some years and should not be assumed.
Frequently asked questions
When is the income-tax return due for a company with transfer pricing?
30 November following the end of the tax year, with the accountant's report in Form 48 due one month earlier on 31 October.
When is the FLA return due?
15 July each year for the position at 31 March, filed on the RBI's FLAIR portal. The RBI has extended the date in some years.
What are the ROC filing deadlines after the AGM?
AOC-4 within 30 days of the AGM and MGT-7 within 60 days. With an AGM on 30 September, that is 30 October and 29 November.
Is Form 56 (master file) due every year?
Part A is filed by every Indian constituent entity of an international group by the return due date (30 November). Part B applies only if the group revenue and Indian transaction thresholds are met.
How often is the LUT renewed?
Every financial year, before the first zero-rated supply — in practice in March for the year starting 1 April.
When must the Export Declaration Form be filed?
Monthly, within 30 days of the end of the month in which export invoices were raised, from October 2026 (replacing SOFTEX).
Sources
Primary sources only. Statutory text is read from the official publication; where a provision has been renumbered, the pre-2026 reference is given alongside so older material can be reconciled.
- Income-tax Act, 2025 and Income-tax Rules, 2026 — Income Tax Department, Tax Laws & Rules
- FAQs and guidance notes on forms under the Income-tax Rules, 2026 — Income Tax Department
- CGST Act, IGST Act, CGST Rules and GST circulars — CBIC
- RBI Master Directions — Reporting under FEMA; External Commercial Borrowings; Overseas Investment; Export of Goods and Services; LRS
- FLAIR portal — Foreign Liabilities and Assets return
- FIRMS portal — Single Master Form (FC-GPR, FC-TRS, LLP, CN, ESOP, DI)
- Companies Act, 2013 and rules — Ministry of Corporate Affairs
Last reviewed on 1 November 2026 by Monal Agarwal, FCA, VMS Jhunjhunwala & Co. Law stated as at that date; the Income-tax Act, 2025 and Income-tax Rules, 2026 apply from 1 April 2026.
