Tax Compliance Calendar

TDS Deposit (May)

TDS deducted in May must be deposited by 7th June

GSTR-1 (Monthly — May)

File outward supply details for May for taxpayers with turnover > ₹5Cr

Advance Tax Q1 (15%)

First instalment of advance tax — 15% of estimated annual tax liability

GSTR-3B (May)

Monthly GST summary return with payment for large taxpayers

TDS Deposit (June)

TDS deducted in June must be deposited by 7th July

GSTR-1 (Monthly — June)

File outward supply details for June

GSTR-3B (June)

Monthly GST summary return with payment

ITR Filing Deadline

Last date to file Income Tax Return for FY 2024-25 (non-audit cases)

TDS Quarterly Return Q1 (Form 24Q/26Q)

TDS return for April–June quarter

TDS Deposit (July)

TDS deducted in July must be deposited by 7th August

GSTR-1 (Monthly — July)

File outward supply details for July

GSTR-3B (July)

Monthly GST summary return with payment

TDS Deposit (August)

TDS deducted in August must be deposited by 7th September

GSTR-1 (Monthly — August)

File outward supply details for August

Advance Tax Q2 (45%)

Second instalment of advance tax — cumulative 45% by this date

GSTR-3B (August)

Monthly GST summary return with payment

TDS Deposit (September)

TDS deducted in September must be deposited by 7th October

GSTR-1 (Monthly — September)

File outward supply details for September

GSTR-3B (September)

Monthly GST summary return with payment

ITR Audit Cases Deadline

ITR filing deadline for taxpayers with tax audit under Section 44AB

Tax Audit Report (Form 3CA/3CB)

Upload Tax Audit Report (Form 3CD) on income tax portal

TDS Quarterly Return Q2 (Form 24Q/26Q)

TDS return for July–September quarter

TDS Deposit (October)

TDS deducted in October must be deposited by 7th November

GSTR-1 (Monthly — October)

File outward supply details for October

GSTR-3B (October)

Monthly GST summary return with payment

TDS Deposit (November)

TDS deducted in November must be deposited by 7th December

GSTR-1 (Monthly — November)

File outward supply details for November

Advance Tax Q3 (75%)

Third instalment of advance tax — cumulative 75% by this date

GSTR-3B (November)

Monthly GST summary return with payment

Belated / Revised ITR

Last date to file belated return (₹5,000 fee) or revise original return

GSTR-9 Annual Return

Annual GST return for FY 2024-25 (mandatory if turnover > ₹2Cr)

Advance Tax Q4 (100%)

Final instalment — 100% of annual tax liability must be paid