SL

NO

STATUTE

NAME

DETAILS

1

ROC

ADT 1 - APPOINTMENT OF AUDITOR

ONCE EVERY 5 YEARS, WITHIN 15 DAYS FROM THE

DATE OF APPOINTMENT OF AUDITOR

BOARD MEETING

MINIMUM 4 MEETINGS IN A FINANCIAL YEAR (1 IN

EVERY QUARTER)

ANNUAL GENERAL MEETING (AGM)

TO BE HELD BY 30th SEPTEMBER EVERY YEAR (MAXIMUM GAP OF 15 MONTHS BETWEEN TWO

AGM)

STATUTORY AUDIT

BY 30th SEPTEMBER EVERY YEAR

MGT 7 - ANNUAL RETURN BY A COMPANY

WITHIN 60 DAYS OF HOLDING AGM

AOC 4 - FILING OF FINANCIAL STATEMENTS

WITHIN 30 DAYS OF HOLDING AGM

DPT 3 - RETURN OF DEPOSITS

BY 30th JUNE EVERY YEAR

DIR 3 KYC - KYC OF DIRECTORS

EVERY YEAR BY 30th SEPTEMBER

2

TDS

TDS PAYMENT

FOR MONTH OF DEDUCTION APRIL TO FEBRUARY -

7th OF FOLLOWING MONTH

FOR MARCH - 30th APRIL

TDS RETURN

1st QUARTER - 31st JULY

2nd QUARTER - 31st OCTOBER

3rd QUARTER - 31st JANUARY

4th QUARTER - 31st MAY

3

TCS

TCS PAYMENT

FOR MONTH OF COLLECTION APRIL TO MARCH - 7th

OF FOLLOWING MONTH

TCS RETURN

1st QUARTER - 15th JULY

2nd QUARTER - 15th OCTOBER

3rd QUARTER - 15th JANUARY

4th QUARTER - 15th MAY

4

GST

GSTR 3B

EVERY MONTH BY THE 20th

GSTR 1

EVERY MONTH BY THE 11th

GSTR 9 - ANNUAL RETURN

ANNUALY IF TURNOVER EXCEEDS 2 CRORES

GSTR 9C - GST AUDIT

ANNUALY IF TURNOVER EXCEEDS 5 CRORES

5

P.TAX

P.TAX REGISTRATION - PAYMENT

P.TAX DEDCUTED FROM SALARY OF EMPLOYEES TO

BE PAID BY 21st OF EVERY MONTH

P.TAX REGISTRATION - RETURN

YEARLY BY 30th JUNE

P.TAX ENROLLMENT - PAYMENT

PAYMENT FOR COMPANY & DIRECTORS ONLY BY

31st JULY OF EVERY YEAR

6

INCOME TAX

ADVANCE TAX PAYMENTS

ASSESSMENT OF ADVANCE TAX LIABILITY PERIODICALLY (IF ANY) AND PAYMENT THEREOF (15th DAY OF THE LAST MONTH OF EVERY QUARTER)

INCOME TAX RETURN - ITR 6

RETURN BY 30th SEPTEMBER

TAX AUDIT

BY 30th SEPTEMBER EVERY YEAR, IF TURNOVER

CROSSES 1 CRORE for GOODS AND 50 LAKHS FOR SERVICES

7

ESI

ESI PAYMENT

15th OF EVERY MONTH

8

PF

PF PAYMENT

15th OF EVERY MONTH