Staying compliant in India requires more than awareness—it demands discipline and planning. With multiple tax, GST, and corporate filings spread across the year, missing even one deadline can attract penalties, interest, and regulatory scrutiny.
The Compliance Calendar for the Financial Year 2025–26 (Assessment Year 2026–27) outlines key statutory obligations under the Income Tax Act, 1961 and other applicable laws. For founders, CFOs, and finance teams, a structured compliance calendar is the easiest way to stay audit-ready and stress-free.
This guide breaks down the India Compliance Calendar month by month and highlights critical deadlines every business must track.
Why a Compliance Calendar Matters for Indian Businesses
A compliance calendar is not just a checklist—it is a risk-management and governance tool.
It helps businesses:
-
Track statutory deadlines in advance
-
Avoid late fees, interest, and penalties
-
Maintain audit readiness
-
Improve cash-flow and financial planning
The Annual Compliance Calendar for Indian Companies 2025–26 serves as an essential roadmap for directors, company secretaries, and finance teams managing ongoing obligations under income tax, GST, and corporate laws.
Who Should Follow the 2025 Compliance Calendar?
The compliance calendar applies to:
-
Private Limited Companies
-
Listed companies
-
LLPs and partnerships
-
Startups and MSMEs
-
Professionals and individual taxpayers
In particular, the compliance calendar is critical for companies whose equity shares are listed on stock exchanges, as they must also comply with SEBI LODR Regulations and continuous disclosure requirements.
Monthly Compliance Calendar for FY 2025–26
A month-wise compliance calendar helps businesses plan filings well in advance and distribute workload evenly across the year.
May 2025: Income Tax and TDS Focus
Key deadlines include:
-
2 May 2025 – Furnishing challan-cum-statement for tax deducted under Sections 194-IA, 194-IB, and 194M
-
Deposit of TDS deducted in April
-
Filing of applicable TDS returns
These obligations are governed by timelines notified by the Central Board of Direct Taxes (CBDT) and must be tracked carefully via the official income tax portal:
👉 https://www.incometax.gov.in
June to August 2025: Routine but Critical Filings
During these months, businesses must consistently comply with:
-
Monthly GST returns (GSTR-1 and GSTR-3B)
-
Deposit of TDS and TCS
-
First and second advance tax installments (June & September)
GST returns and payments are filed through the official GST portal:
👉 https://www.gst.gov.in
Consistency during this phase prevents year-end compliance stress.
September 2025: Peak Compliance Month
September is one of the most critical compliance months of the year.
Key obligations include:
-
Filing of Income Tax Returns for audit cases
-
Submission of Tax Audit Reports
-
Transfer Pricing documentation (where applicable)
-
Second installment of advance tax
Missing September deadlines can result in disallowance of expenses, penalties, and extended scrutiny.
October to November 2025: Corporate and GST Focus
These months typically involve:
-
Continued monthly GST compliance
-
Filing of TDS returns
-
Corporate law compliances for companies
Businesses should also begin preparing for year-end audits and reconciliations. Corporate filings are managed through the Ministry of Corporate Affairs (MCA) portal:
👉 https://www.mca.gov.in
December 2025: A Crucial Compliance Checklist
December is a strategic checkpoint for Indian businesses.
Key highlights:
-
Third installment of advance tax
-
GST and TDS filings
-
Review of pending statutory compliances
-
Internal audits and ledger reconciliations
December is also the ideal time to identify gaps and correct errors before the financial year closes.
January to March 2026: Closing the Financial Year Strong
The final quarter focuses on:
-
Year-end GST and tax reconciliations
-
Statutory payments and filings
-
Preparation of annual financial statements
-
Final advance tax installment in March
March compliance is crucial to prevent carry-forward issues and interest liabilities in the next year.
Annual Compliances to Track Separately
Apart from monthly obligations, businesses must also ensure annual compliances are completed on time.
For Private Limited Companies
Annual compliances typically include:
-
Filing AOC-4 (financial statements)
-
Filing MGT-7 / MGT-7A (annual return)
-
Conducting Board Meetings and AGM
For Listed Companies
Additional obligations include:
-
Quarterly and annual filings under SEBI LODR
-
Corporate governance and disclosure reports
Compliance Calendar and Audit Readiness
A well-maintained compliance calendar supports continuous audit readiness by ensuring:
-
Organised documentation
-
Timely reconciliations
-
Reduced audit queries
-
Strong internal controls
The India Compliance Calendar acts as a practical governance framework, ensuring no critical statutory obligation is overlooked.
Practical Tips to Use the Compliance Calendar Effectively
-
Set reminders 7–10 days before each deadline
-
Assign responsibility to specific team members
-
Maintain digital records of challans and acknowledgements
-
Conduct quarterly compliance reviews
Automation and compliance management tools can further reduce manual errors and delays.
Final Thoughts
Compliance doesn’t have to be overwhelming—if it’s planned.
The Compliance Calendar for Indian Businesses (2025–26) provides a clear structure to manage statutory obligations across the year. By tracking deadlines, assigning accountability, and reviewing compliance regularly, businesses can avoid penalties and stay audit-ready.
In India’s complex regulatory environment, a strong compliance calendar is not optional—it is essential.
