Statutory Tracker · FY 2026–27
Tax & Compliance Calendar
Track upcoming due dates for Income Tax, GST, TDS/TCS, and MCA/ROC company filings. Stay compliant and avoid interest penalties.
Non-Compliance Costs
Late Filing Penalties Overview
Standard statutory interest and fee structures levied by tax authorities for missed deadlines.
ITR Late Fee & Interest
Late fee up to ₹5,000 under Sec 234F plus 1% per month interest under Sec 234A on unpaid tax liability.
GSTR-3B / 1 Late Fee
₹50 per day (₹20 per day for NIL returns) subject to maximum capping plus 18% annual interest on net cash tax.
TDS Statement Delay
Flat ₹200 per day late fee under Sec 234E until return is filed, limited to the total TDS amount deducted.
ROC Form AOC-4 / MGT-7
Additional fee of ₹100 per day of delay without any upper limit, alongside potential director disqualification risks.
Frequently Asked
Compliance Deadlines Explained
What is the advance tax payment schedule for companies and individuals?
Advance tax is paid in 4 quarterly installments: June 15 (15%), Sept 15 (45%), Dec 15 (75%), and March 15 (100%). Taxpayers under Senior Citizen category with no business income are exempt.
When are quarterly TDS return statements due?
Quarterly TDS statements (Forms 24Q, 26Q, 27Q) are due by July 31 (Q1), October 31 (Q2), January 31 (Q3), and May 31 (Q4).
When is Form AOC-4 and MGT-7 due for Private Limited Companies?
AOC-4 (Financial Statements) is due within 30 days of AGM (typically Oct 30). MGT-7 (Annual Return) is due within 60 days of AGM (typically Nov 29).
Can compliance deadlines be extended by government notifications?
Yes. The CBDT and CBIC occasionally issue circulars extending due dates during technical updates or natural disruptions. Our firm sends instant alerts to retainer clients.
Retainer Services
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