{ "meta": { "generated": "2026-10-16T04:48:07.365Z", "confirmedThrough": "2027-06-30", "version": "0.1.0", "site": "https://dgomesbr.github.io/india-compliance-calendar/", "counts": { "rules": 212, "categories": { "income-tax": 55, "gst": 34, "mca": 30, "sebi": 11, "rbi-fema": 15, "labour": 14, "state": 37, "trade": 4, "other": 12 } } }, "rules": [ { "id": "income-tax-15g-15h-statement-1961-act", "title": "Form 15G/15H declarations upload (1961 Act)", "form": "Form 15G / 15H (statement of declarations received)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Payers upload particulars of Form 15G/15H declarations received in each quarter by the 15th of the following month, and by 30 April for January-March. In-window: quarter January-March 2026, due 30 April 2026.", "applicability": "Banks, companies, EPFO and other payers that received 15G/15H no-deduction declarations up to 31 March 2026.", "audience": [ "tds" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 15, "monthOffset": 1, "except": { "Q4": { "day": 30, "monthOffset": 1 } } }, "law": "Section 197A, Income-tax Act, 1961; rule 29C, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty Rs 100 per day under section 272A(2)(f), not exceeding the tax deductible.", "exposure": { "lateFeePerDay": 100, "basis": "Penalty (not a fee) of Rs 100/day under section 272A(2)(f), capped at the tax deductible" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - 15G/15H declarations for quarter ending March 2026 (due 2026-04-30)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-uploading-declarations-received-from-recipients-in-form.-15g/15h-income-tax-rules-1962-during-the-quarter-ending-march-2026-1", "kind": "portal" }, { "title": "Income-tax Act, 1961 - section 272A (incometaxindia.gov.in)", "url": "https://www.incometaxindia.gov.in/w/section-272a", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "code": "15G/15H" }, { "id": "income-tax-advance-tax", "title": "Advance tax instalments (15 Jun, Sep, Dec, Mar)", "form": "Income-tax Act, 2025 challan - advance tax", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Where tax for the year after TDS/TCS is Rs 10,000 or more, advance tax is paid in four instalments: at least 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March.", "applicability": "All assessees liable under sections 403 and 404, except resident individuals aged 60 or more with no business or professional income (section 403(3)). Presumptive-scheme taxpayers pay in one instalment (see income-tax-advance-tax-presumptive).", "audience": [ "individual", "company", "firm", "llp", "trust" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "day": 15, "monthOffset": 0 }, "law": "Sections 403 to 406 and 408(1), Income-tax Act, 2025", "penalty": "Interest at 1% per month under section 424 where advance tax paid is below 90% of the assessed tax, and under section 425 for deferment of instalments (1% per month, generally for three months for each shortfall).", "exposure": { "interestPctPerMonth": 1, "basis": "Sections 424 and 425 (old 234B and 234C): simple interest 1% per month or part" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "CBDT tax calendar - first instalment for Tax Year 2026-27 (due 2026-06-15)", "url": "https://www.incometaxindia.gov.in/w/first-instalment-of-advance-tax-for-the-tax-year-2026-27", "kind": "portal" }, { "title": "CBDT tax calendar - fourth instalment for Tax Year 2026-27 (due 2027-03-15)", "url": "https://www.incometaxindia.gov.in/w/fourth-instalment-of-advance-tax-for-the-tax-year-2026-27", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "FAQ Q2.15-Q2.21. The last 1961-Act instalment (AY 2026-27) fell on 15 March 2026 (see income-tax-advance-tax-1961-act); interest for that year stays under sections 234B/234C.", "code": "ADVANCE TAX" }, { "id": "income-tax-advance-tax-1961-act", "title": "Advance tax instalments (1961 Act, FY 2025-26 and earlier)", "form": "Challan 280 (advance tax, minor head 100) through e-Pay Tax", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Where tax for the year after TDS/TCS is Rs 10,000 or more, advance tax is paid in four instalments: at least 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. The last 1961-Act instalment fell on 15 March 2026.", "applicability": "All assessees liable under section 208, except resident senior citizens with no business or professional income (section 207(2)). Presumptive-scheme taxpayers (sections 44AD and 44ADA) pay in one instalment (see income-tax-advance-tax-presumptive-1961-act).", "audience": [ "individual", "company", "firm", "llp", "trust" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "day": 15, "monthOffset": 0 }, "law": "Sections 207 to 211, Income-tax Act, 1961 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Interest at 1% per month under section 234B where advance tax paid is below 90% of the assessed tax, and under section 234C for deferment of instalments (1% per month, generally for three months for each shortfall).", "exposure": { "interestPctPerMonth": 1, "basis": "Sections 234B and 234C: simple interest 1% per month or part" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-16", "confidence": "medium", "notes": "Added for the 15-month look back: the same four instalments as income-tax-advance-tax under the 1961 Act, which still governs FY 2025-26 (AY 2026-27). CBDT's transition FAQ (Q2.15-Q2.21) confirms the last 1961-Act instalment fell on 15 March 2026 and that interest for that year stays under sections 234B and 234C. The CBDT tax calendar pages for these instalments could not be re-read from the build machine (HTTP 403 to an identifying client).", "code": "ADVANCE TAX" }, { "id": "income-tax-advance-tax-presumptive", "title": "Advance tax - presumptive taxation (15 March)", "form": "Income-tax Act, 2025 challan - advance tax", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Residents declaring business or professional income on a presumptive basis pay the whole advance tax in one instalment by 15 March.", "applicability": "Assessees declaring income under section 58(2) [Table Sl. No. 1 or 3] (old sections 44AD and 44ADA), from tax year 2026-27.", "audience": [ "individual", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 15, "monthOffset": 0 }, "law": "Section 408(2), Income-tax Act, 2025", "penalty": "Interest at 1% per month under sections 424 and 425.", "exposure": { "interestPctPerMonth": 1, "basis": "Sections 424 and 425: simple interest 1% per month or part" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "FAQ Q2.20.", "code": "ADV TAX 44AD" }, { "id": "income-tax-advance-tax-presumptive-1961-act", "title": "Advance tax - presumptive taxation (1961 Act, 15 March)", "form": "Challan 280 (advance tax, minor head 100) through e-Pay Tax", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Residents declaring business or professional income on a presumptive basis under sections 44AD or 44ADA pay the whole advance tax in one instalment by 15 March; the last 1961-Act date was 15 March 2026.", "applicability": "Assessees declaring income under section 44AD or 44ADA, Income-tax Act, 1961, for FY 2025-26 and earlier.", "audience": [ "individual", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 15, "monthOffset": 0 }, "law": "Section 211(1)(b), Income-tax Act, 1961 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Interest at 1% per month under sections 234B and 234C.", "exposure": { "interestPctPerMonth": 1, "basis": "Sections 234B and 234C: simple interest 1% per month or part" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-16", "confidence": "medium", "notes": "Added for the 15-month look back: the 1961-Act counterpart of income-tax-advance-tax-presumptive (CBDT transition FAQ, Q2.20).", "code": "ADV TAX 44AD" }, { "id": "income-tax-belated-return", "title": "Belated return (31 December)", "form": "ITR - belated return (section 139(4) / 263(4))", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "A taxpayer who missed the original due date can file a belated return within nine months from the end of the year (31 December) or before the assessment is completed, whichever is earlier.", "applicability": "Any person who did not file by the section 139(1) / 263(1) due date.", "audience": [ "individual", "company", "firm", "llp", "trust" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 9 }, "law": "Section 139(4), Income-tax Act, 1961 (AY 2026-27); section 263(4), Income-tax Act, 2025 (tax year 2026-27 onward)", "penalty": "Late fee Rs 5,000 (Rs 1,000 where total income does not exceed Rs 5 lakh) under section 234F (1961 Act) / section 428(a) (2025 Act); interest at 1% per month or part on unpaid tax under section 234A / section 423; business, speculation and capital losses cannot be carried forward if the return is late.", "exposure": { "fixedPenalty": 1000, "maxPenalty": 5000, "interestPctPerMonth": 1, "other": [ "Business and capital losses not carried forward if filed late" ], "basis": "234F / 428(a) fee Rs 1,000 (income up to Rs 5 lakh) or Rs 5,000; 234A / 423 interest 1% per month on tax due" }, "sources": [ { "title": "CBDT tax calendar - belated return for AY 2026-27 (due 2026-12-31)", "url": "https://www.incometaxindia.gov.in/w/filing-of-belated-return-of-income-for-the-assessment-year-2026-27-for-all-assessee-provided-assessment-has-not-been-completed-on-or-before-december-31-2026-", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "FAQ Q3.8 and Q3.13. After this date only an updated return (ITR-U) is possible.", "code": "ITR BELATED" }, { "id": "income-tax-cbcr-1961-act", "title": "Country-by-country report 3CEAD (1961 Act)", "form": "Form 3CEAD (intimations in Forms 3CEAC and 3CEAE)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Indian parent or alternate reporting entities (and constituent entities in specified cases) of groups with consolidated revenue of Rs 6,400 crore or more file the CbC report within 12 months from the end of the reporting accounting year: by 31 March 2027 for a year ending 31 March 2026.", "applicability": "International groups above the Rs 6,400 crore consolidated revenue threshold, for reporting accounting years starting before 1 April 2026.", "audience": [ "company", "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": "last", "monthOffset": 12 }, "law": "Section 286, Income-tax Act, 1961; rule 10DB, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty under section 271GB: Rs 5,000 per day for the first month, Rs 15,000 per day thereafter and Rs 50,000 per day after a penalty order; Rs 5,00,000 for inaccurate information.", "exposure": { "lateFeePerDay": 5000, "maxPenalty": 500000, "other": [ "Rs 15,000/day after one month; Rs 50,000/day after a penalty order" ], "basis": "Section 271GB: per-day penalty (not a fee) Rs 5,000 rising to Rs 15,000; Rs 5,00,000 for inaccurate report" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "incometaxindia.gov.in - About Form 3CEAD (due date)", "url": "https://www.incometaxindia.gov.in/w/form-3cead", "kind": "portal" }, { "title": "CBDT tax calendar - Form 3CEAD for previous year 2024-25 (due 2026-03-31)", "url": "https://www.incometaxindia.gov.in/w/country-by-country-report-in-form-no.-3cead-for-the-previous-year-2024-25-by-a-parent-entity-or-the-alternate-reporting-entity-resident-in-india-in-respect-of-the-international-group-of-which-it-is-a-constituent-of-such-group", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Groups with other year ends count 12 months from their own year end; this FY schedule fits 31 March year ends. Treating the 2025-26 reporting year under the old Act follows section 536(2) (assumption).", "code": "3CEAD" }, { "id": "income-tax-cbcr-form-59", "title": "Country-by-country report: Form 59 (old 3CEAD)", "form": "Form 59 (old 3CEAD); Forms 58 and 60 (old 3CEAC and 3CEAE)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "CbC report under the 2025 Act within 12 months from the end of the reporting accounting year; first due 31 March 2028 for a year ending 31 March 2027. Form 58 (notification by an Indian constituent of a foreign-parented group) is due two months before that.", "applicability": "International groups with consolidated revenue of Rs 6,400 crore or more (rule 124(7)).", "audience": [ "company", "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": "last", "monthOffset": 12 }, "law": "Section 511(1), (2) and (4), Income-tax Act, 2025; rule 124, Income-tax Rules, 2026", "penalty": "Penalty under section 459: Rs 5,000 per day for the first month, Rs 15,000 per day thereafter and Rs 50,000 per day after a penalty order; Rs 5,00,000 for inaccurate information.", "exposure": { "lateFeePerDay": 5000, "maxPenalty": 500000, "other": [ "Rs 15,000/day after one month; Rs 50,000/day after a penalty order" ], "basis": "Section 459: per-day penalty (not a fee) Rs 5,000 rising to Rs 15,000; Rs 5,00,000 for inaccurate report" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 59" }, { "id": "income-tax-challan-statement-1961-act", "title": "Challan-cum-statements 26QB/26QC/26QD/26QE (1961 Act)", "form": "Form 26QB / 26QC / 26QD / 26QE", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "TDS on purchase of immovable property (194-IA), rent paid by specified individuals/HUFs (194-IB), contract/professional payments by individuals/HUFs (194M) and VDA transfers (194S) is paid with a challan-cum-statement within 30 days from the end of the month of deduction. In-window: March 2026 deductions, due 30 April 2026.", "applicability": "Payers without TAN covered by sections 194-IA, 194-IB, 194M and 194S for deductions made on or before 31 March 2026. The related certificate (Form 16B/16C/16D/16E) is due 15 days after the challan-cum-statement due date (15 May 2026 for March 2026).", "audience": [ "individual", "tds" ], "frequency": "monthly", "schedule": { "kind": "monthly", "daysAfter": 30 }, "law": "Sections 194-IA, 194-IB, 194M, 194S and 200(3), Income-tax Act, 1961; rules 30, 31 and 31A, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Fee Rs 200 per day under section 234E (capped at the TDS amount); penalty Rs 10,000 to Rs 1,00,000 under section 271H; interest under section 201(1A); certificate delays attract Rs 100 per day under section 272A(2)(g), capped at the TDS amount.", "exposure": { "lateFeePerDay": 200, "fixedPenalty": 10000, "maxPenalty": 100000, "interestPctPerMonth": 1.5, "other": [ "Late certificate: Rs 100/day under section 272A(2)(g), capped at the tax" ], "basis": "234E fee Rs 200/day up to the TDS amount; 271H penalty Rs 10,000 to 1,00,000; 201(1A) interest 1.5% per month after deduction" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - challan-cum-statement for March 2026 (1961 Act) (due 2026-04-30)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-furnishing-of-challan-cum-statement-in-respect-of-tax-deducted-under-section-194-ia-194-ib-194m-and-194s-by-specified-person-income-tax-act-1961-in-the-month-of-march-2026-1", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "CBDT FAQ Q6.8 and Q6.11: transactions with payment or credit on or before 31 March 2026 stay on the old forms.", "code": "26QB-26QE" }, { "id": "income-tax-donation-statement-1961-act", "title": "Donation statement 10BD and certificates 10BE (1961 Act)", "form": "Form 10BD (statement); Form 10BE (certificate to donors)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Institutions approved under section 80G or section 35(1A) report donations received in FY 2025-26 in Form 10BD and issue Form 10BE certificates to donors by 31 May 2026.", "applicability": "Approved 80G institutions and funds and approved research associations, universities and companies under section 35, for donations up to 31 March 2026.", "audience": [ "trust" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 2 }, "law": "Sections 80G(5) and 35(1A), Income-tax Act, 1961; rule 18AB, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Fee Rs 200 per day under section 234G (not exceeding the amount concerned); penalty Rs 10,000 to Rs 1,00,000 under section 271K; donors cannot claim unreported donations.", "exposure": { "lateFeePerDay": 200, "fixedPenalty": 10000, "maxPenalty": 100000, "other": [ "Donors lose the deduction for unreported donations" ], "basis": "234G fee Rs 200/day capped at the amount concerned; 271K penalty Rs 10,000 to 1,00,000" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - Form 10BD for FY 2025-26 (due 2026-05-31)", "url": "https://www.incometaxindia.gov.in/w/statement-of-donation-in-form-10bd-income-tax-rules-1962-to-be-furnished-by-reporting-person-under-section-80g-5-iii-or-section-section-35-1a-i-%E2%80%8B-income-tax-act-1961-in-respect-of-the-financial-year-2025-26%E2%80%8B", "kind": "portal" }, { "title": "CBDT tax calendar - Form 10BE for FY 2025-26 (due 2026-05-31)", "url": "https://www.incometaxindia.gov.in/w/certificate-of-donation-in-form-no.-10be-income-tax-rules-1962-as-referred-to-in-section-80g-5-ix-or-section-35-1a-ii-income-tax-act-1961-to-the-donor-specifying-the-amount-of-donation-received-during-the-financial-year-2025-26.%E2%80%8B", "kind": "portal" }, { "title": "incometaxindia.gov.in - About Form 10BD (due date)", "url": "https://www.incometaxindia.gov.in/w/form-10bd", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "10BD" }, { "id": "income-tax-donation-statement-form-113", "title": "Donation statement Form 113 and certificate Form 114", "form": "Form 113 (old 10BD); Form 114 (old 10BE); Forms 15 and 16 for research bodies", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Approved donees report donations received in the financial year in Form 113 and issue Form 114 certificates to donors by 31 May after the year; first due 31 May 2027.", "applicability": "Registered non-profit organisations and funds approved under section 354 (old 80G); research associations, universities and companies under section 45(3) use Forms 15 and 16 on the same date.", "audience": [ "trust" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 2 }, "law": "Sections 354(1)(e) to (g) and 45(4)(a), Income-tax Act, 2025; rules 31 and 190, Income-tax Rules, 2026", "penalty": "Fee Rs 200 per day under section 429 (not exceeding the amount concerned); penalty Rs 10,000 to Rs 1,00,000 under section 464.", "exposure": { "lateFeePerDay": 200, "fixedPenalty": 10000, "maxPenalty": 100000, "other": [ "Donors lose the deduction for unreported donations" ], "basis": "429 fee Rs 200/day capped at the amount concerned; 464 penalty Rs 10,000 to 1,00,000" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 113" }, { "id": "income-tax-form-121-declarations", "title": "Form 121 declarations upload (old 15G/15H)", "form": "Form 121 Part B (old 15G and 15H)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Forms 15G and 15H are merged into Form 121. The payer allots a UIN to each declaration and uploads Part B with the declarations received in a quarter by the 7th of the month after the quarter (7 July, 7 October, 7 January, 7 April). The declarations are also reported in the quarterly TDS statement.", "applicability": "Payers of interest, dividends, rent, EPF withdrawals and other incomes covered by section 393(6) who receive no-deduction declarations, from 1 April 2026.", "audience": [ "tds" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 7, "monthOffset": 1 }, "law": "Sections 393(6) and 393(7), Income-tax Act, 2025 (section 393(7) substituted by Finance Act, 2026); rule 211, Income-tax Rules, 2026; DIT(S) Notification No. 01/CPC(TDS)/2026", "penalty": "Penalty Rs 500 per day under section 465(2)(f), not exceeding the tax deductible (section 465(3)(a)).", "exposure": { "lateFeePerDay": 500, "basis": "Penalty (not a fee) of Rs 500/day under section 465(2)(f), capped at the tax deductible (465(3)(a))" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "CBDT tax calendar - Form 121 declarations for quarter ending June 2026 (due 2026-07-07)", "url": "https://www.incometaxindia.gov.in/w/upload-the-declarations-received-from-recipients-in-form-no.-121-income-tax-rules-2026-during-the-quarter-ending-june-2026", "kind": "portal" }, { "title": "DIT(Systems) Notification No. 01/CPC(TDS)/2026 dated 28-03-2026 - Form 121 UIN and quarterly Part B", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-04/Notification-No-01-CPC-TDS-2026.pdf", "kind": "notification" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "Finance Bill, 2026 as introduced (indiabudget.gov.in)", "url": "https://www.indiabudget.gov.in/doc/Finance_Bill.pdf", "kind": "act" }, { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "TaxGuru - EPFO circular dated 13-04-2026 on Form 121 (monthly upload practice)", "url": "https://taxguru.in/income-tax/transition-form-15g-15h-consolidated-form-121-tds-exempted-incomes.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The original section 393(7) required monthly delivery by the 7th; Finance Act 2026 made it quarterly. The Memorandum says the change takes effect on 1 April 2027, but the enacted text dates only the new depository clause (393(6)(b)) to 1 April 2027, and the CBDT calendar shows quarterly dates for 2026-27. EPFO's circular of 13 April 2026 still uploads monthly; monthly upload remains a safe practice.", "code": "FORM 121" }, { "id": "income-tax-form-130-salary-certificate", "title": "Form 130 salary TDS certificate (old Form 16)", "form": "Form 130 (old Form 16)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Annual certificate of tax deducted on salary (and on pension or interest of specified senior citizens) for the tax year, due 15 June after the year; first due 15 June 2027.", "applicability": "Employers deducting under section 392 and specified banks deducting under section 393(1) [Table Sl. No. 8(iii)], from tax year 2026-27. Each employer issues Parts A and B for its period of employment.", "audience": [ "employer", "tds" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 15, "monthOffset": 3 }, "law": "Section 395(4), Income-tax Act, 2025; rule 215(1) [Table Sl. No. 1] and (2), Income-tax Rules, 2026", "penalty": "Penalty Rs 500 per day of default under section 465(2)(g), not exceeding the tax deductible or collectible (section 465(3)(b)).", "exposure": { "lateFeePerDay": 500, "basis": "Penalty (not a fee) of Rs 500/day under section 465(2)(g), capped at the tax deductible or collectible (465(3)(b))" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 130" }, { "id": "income-tax-form-131-133-certificates", "title": "TDS/TCS certificates: Forms 131, 133 (old 16A, 27D)", "form": "Form 131 (old 16A); Form 133 (old 27D)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Quarterly certificates for non-salary TDS (Form 131) and TCS (Form 133), downloaded from the TRACES portal and issued within 15 days from the statement due date: 15 August, 15 November, 15 February and 15 June.", "applicability": "Deductors and collectors from the quarter April-June 2026. Because TCS statements are now due on the 31st, TCS certificates move from the 30th to the 15th of the following month.", "audience": [ "tds" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 15, "monthOffset": 2, "except": { "Q4": { "day": 15, "monthOffset": 3 } }, "follows": { "rule": "income-tax-tds-statements", "within": { "days": 15 }, "from": "due" } }, "law": "Section 395(4), Income-tax Act, 2025; rule 215(1) [Table Sl. Nos. 2 and 4], Income-tax Rules, 2026", "penalty": "Penalty Rs 500 per day of default under section 465(2)(g), not exceeding the tax deductible or collectible (section 465(3)(b)).", "exposure": { "lateFeePerDay": 500, "basis": "Penalty (not a fee) of Rs 500/day under section 465(2)(g), capped at the tax deductible or collectible (465(3)(b))" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT tax calendar - Form 131 for quarter ending 30-06-2026 (due 2026-08-15)", "url": "https://www.incometaxindia.gov.in/w/issuance-of-tds-certificate-in-form-no.-131-income-tax-rules-2026-for-tds-other-than-on-salary-pension-or-interest-income-of-specified-senior-citizen-under-section-393-1-of-the-income-tax-act-2025-for-the-quarter-ending-june-30-2026", "kind": "portal" }, { "title": "CBDT tax calendar - Form 133 for quarter ending 30-06-2026 (due 2026-08-15)", "url": "https://www.incometaxindia.gov.in/w/issuance-of-tcs-certificate-in-form-no.-133-income-tax-rules-2026-under-section-395-4-of-the-income-tax-act-2025-for-tax-collected-at-source-for-the-quarter-ending-june-30-2026", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 131" }, { "id": "income-tax-form-132-certificate", "title": "Form 132 TDS certificate (old 16B/16C/16D/16E)", "form": "Form 132 (old 16B, 16C, 16D, 16E)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "After filing Form 141, the deductor downloads the TDS certificate in Form 132 and gives it to the payee within 15 days from the Form 141 due date, i.e. 45 days after the end of the month of deduction.", "applicability": "Deductors who file Form 141: property buyers, specified tenants, individual/HUF payers of contract or professional fees, VDA buyers and, from 1 October 2026, resident buyers of property from non-residents.", "audience": [ "individual", "tds" ], "frequency": "monthly", "schedule": { "kind": "monthly", "daysAfter": 45 }, "law": "Section 395(4), Income-tax Act, 2025; rule 215(1) [Table Sl. No. 3], Income-tax Rules, 2026", "penalty": "Penalty Rs 500 per day of default under section 465(2)(g), not exceeding the tax deductible or collectible (section 465(3)(b)).", "exposure": { "lateFeePerDay": 500, "basis": "Penalty (not a fee) of Rs 500/day under section 465(2)(g), capped at the tax deductible or collectible (465(3)(b))" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT tax calendar - Form 132 for May 2026 deductions (due 2026-07-15)", "url": "https://www.incometaxindia.gov.in/w/issue-of-certificate-in-form-no.-132-income-tax-rules-2026-under-section-395-4-of-the-income-tax-act-2025-for-tax-deducted-at-source-under-section-393-1-table-sl.-no.-2-i-3-i-6-ii-8-vi-of-the-income-tax-act-2025-in-the-month-of-may-2026", "kind": "portal" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Calendar examples: 15 July 2026 for May 2026 deductions and 14 August 2026 for June 2026. For deductions up to March 2026 the old Forms 16B/16C/16D/16E applied (March 2026: 15 May 2026).", "code": "FORM 132" }, { "id": "income-tax-form-137-book-adjustment", "title": "Form 137 book adjustment statement (old 24G)", "form": "Form 137 (old 24G); AIN application in Form 136", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Government accounts offices crediting TDS/TCS without a challan file the TDS/TCS book adjustment statement in Form 137 within 15 days from the end of the month, and by 30 April for March, then pass the Book Identification Number to each deductor.", "applicability": "Pay and Accounts Officers, Treasury Officers, Cheque Drawing and Disbursing Officers and similar offices from April 2026; an Accounts Office Identification Number (Form 136) is required.", "audience": [ "tds" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 15, "monthOffset": 1, "except": { "3": { "day": 30, "monthOffset": 1 } } }, "law": "Section 397(3)(e), Income-tax Act, 2025; rule 218(5) to (8), Income-tax Rules, 2026", "penalty": "Penalty Rs 500 per day under section 465(2)(l), not exceeding the tax deductible or collectible (section 465(3)(c)).", "exposure": { "lateFeePerDay": 500, "other": [ "Deductors cannot quote a Book Identification Number until the statement is filed" ], "basis": "Penalty (not a fee) of Rs 500/day under section 465(2)(l), capped at the tax amount (465(3)(c))" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT tax calendar - Form 137 for June 2026 (due 2026-07-15)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-furnishing-form-no.-137-income-tax-rules-2026-by-an-office-of-the-government-where-tds/tcs-for-the-month-of-june-2026-has-been-paid-without-the-production-of-a-challan", "kind": "portal" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The calendar entry for September 2026 shows 7 October 2026, which conflicts with rule 218(6) (15 days after month end, i.e. 15 October); the rule text is followed here.", "code": "FORM 137" }, { "id": "income-tax-form-141-challan-statement", "title": "Form 141 challan-cum-statement (old 26QB/26QC/26QD/26QE)", "form": "Form 141 (old 26QB, 26QC, 26QD, 26QE)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "A single challan-cum-statement replaces the four old forms. TDS on purchase of immovable property, rent paid by specified individuals/HUFs, contract, professional and commission payments by individuals/HUFs, and VDA transfers is paid and reported in Form 141 within 30 days from the end of the month of deduction.", "applicability": "Persons deducting under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)] who need no TAN, from 1 April 2026. From 1 October 2026 it also covers resident individuals/HUFs deducting TDS on immovable property bought from a non-resident (section 393(2) [Table Sl. No. 17], new Schedule E).", "audience": [ "individual", "tds", "foreign" ], "frequency": "monthly", "schedule": { "kind": "monthly", "daysAfter": 30 }, "law": "Sections 393(1), 393(2), 397(1)(c) and 397(3)(a)-(b), Income-tax Act, 2025; rules 218(3) and 219(5), Income-tax Rules, 2026 (as amended by Notification No. 121/2026 from 1 October 2026)", "penalty": "Fee Rs 200 per day under section 427(1), capped at the TDS amount and payable before filing; penalty Rs 10,000 to Rs 1,00,000 under section 461; interest under section 398(3)(a) at 1% or 1.5% per month.", "exposure": { "lateFeePerDay": 200, "fixedPenalty": 10000, "maxPenalty": 100000, "interestPctPerMonth": 1.5, "other": [ "Assessee in default (section 398(1))" ], "basis": "427(1) fee Rs 200/day capped at the TDS amount; 461 penalty Rs 10,000 to 1,00,000; 398(3)(a) interest 1.5% per month after deduction" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT tax calendar - Form 141 for June 2026 (due 2026-07-30)", "url": "https://www.incometaxindia.gov.in/w/furnishing-of-challan-cum-statement-in-form-no.-141-income-tax-rules-2026-in-respect-of-deduction-of-tax-under-section-393-1-table-sl.-no.-2-i-3-i-6-ii-8-vi-of-the-income-tax-act-2025-for-the-month-of-june-2026", "kind": "portal" }, { "title": "CBDT Notification No. 121/2026 (Income-tax (Fifth Amendment) Rules, 2026) dated 22-09-2026", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Notification-no-121-2026.pdf", "kind": "notification" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Calendar examples: 30 July 2026 for June 2026 deductions and 2 March 2027 for January 2027 (30 days after month end). Finance Act 2026 substituted section 397(1)(c) from 1 October 2026 so resident individual/HUF buyers paying non-resident sellers need no TAN; Notification 121/2026 added Schedule E and amended rules 215, 218 and 219.", "code": "FORM 141" }, { "id": "income-tax-form-147-remittance-statement", "title": "Form 147 remittance statement (old 15CC)", "form": "Form 147 (old 15CC); Form 148 (old 15CD) for IFSC units", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Authorised dealers file a quarterly statement of remittances to non-residents within 15 days from the end of each quarter (15 July, 15 October, 15 January, 15 April). IFSC units paying non-residents file Form 148 on the same timeline.", "applicability": "Authorised dealers under section 10(1) of FEMA and IFSC units, from the quarter April-June 2026.", "audience": [ "foreign", "company" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "daysAfter": 15 }, "law": "Section 397(3)(d), Income-tax Act, 2025; rule 220(6), Income-tax Rules, 2026", "penalty": "No dedicated late fee is prescribed for Form 147/148; general penalty provisions may apply (not quantified).", "exposure": { "other": [ "No dedicated fee or penalty identified" ], "basis": "No specific fee or penalty section identified for late Form 147/148" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT tax calendar - Form 147 for quarter ending June 2026 (due 2026-07-15)", "url": "https://www.incometaxindia.gov.in/w/furnishing-of-quarterly-statement-in-form-147-income-tax-rules-2026-to-be-furnished-by-an-authorised-dealer-in-respect-of-remittances-made-for-the-quarter-ending-june-2026", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Remitters themselves file Form 145 (old 15CA) and, above Rs 5 lakh, Form 146 (old 15CB) before each remittance.", "code": "FORM 147" }, { "id": "income-tax-form-15cc-1961-act", "title": "Form 15CC remittance statement (1961 Act)", "form": "Form 15CC", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Authorised dealers file a quarterly statement of remittances to non-residents within 15 days from the end of the quarter. In-window: quarter January-March 2026, due 15 April 2026.", "applicability": "Authorised dealers (banks) for remittances made in quarters up to March 2026.", "audience": [ "foreign", "company" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "daysAfter": 15 }, "law": "Section 195(6), Income-tax Act, 1961; rule 37BB, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "No dedicated late fee is prescribed for Form 15CC; general penalty provisions may apply (not quantified).", "exposure": { "other": [ "No dedicated fee or penalty identified" ], "basis": "No specific fee or penalty section identified for late Form 15CC" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "incometaxindia.gov.in - About Form 15CC (due date)", "url": "https://www.incometaxindia.gov.in/w/form-15cc", "kind": "portal" }, { "title": "CBDT tax calendar - Form 15CC for quarter ending March 2026 (due 2026-04-15)", "url": "https://www.incometaxindia.gov.in/w/quarterly-statement-in-respect-of-foreign-remittances-to-be-furnished-by-authorized-dealers-in-form-no.-15cc-income-tax-rules-1962-for-quarter-ending-march-2026-1", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 15CC" }, { "id": "income-tax-form-16-1961-act", "title": "Form 16 salary TDS certificate (1961 Act)", "form": "Form 16", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Annual certificate of tax deducted on salary for FY 2025-26, due 15 June 2026.", "applicability": "Employers who deducted or paid tax on salary paid up to 31 March 2026.", "audience": [ "employer", "tds" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 15, "monthOffset": 3 }, "law": "Section 203, Income-tax Act, 1961; rule 31, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty Rs 100 per day of default under section 272A(2)(g), not exceeding the tax deductible or collectible.", "exposure": { "lateFeePerDay": 100, "basis": "Penalty (not a fee) of Rs 100/day under section 272A(2)(g) per the incometaxindia.gov.in text of section 272A (the CBDT transition FAQ Q6.16 says Rs 500/day), capped at the tax amount" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "incometaxindia.gov.in - About Form 16 (due date)", "url": "https://www.incometaxindia.gov.in/w/form-16-1", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "Income-tax Act, 1961 - section 272A (incometaxindia.gov.in)", "url": "https://www.incometaxindia.gov.in/w/section-272a", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "CBDT FAQ Q6.15 table: Form 16 for FY 2025-26 under the old Act by 15 June 2026.", "code": "FORM 16" }, { "id": "income-tax-form-16a-1961-act", "title": "Form 16A non-salary TDS certificate (1961 Act)", "form": "Form 16A", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Quarterly TDS certificate for non-salary deductions, due 15 days after the TDS statement due date. In-window: quarter January-March 2026, due 15 June 2026.", "applicability": "Deductors of non-salary TDS for quarters up to March 2026.", "audience": [ "tds" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 15, "monthOffset": 2, "except": { "Q4": { "day": 15, "monthOffset": 3 } }, "follows": { "rule": "income-tax-tds-statements-1961-act", "within": { "days": 15 }, "from": "due" } }, "law": "Section 203, Income-tax Act, 1961; rule 31(3), Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty Rs 100 per day of default under section 272A(2)(g), not exceeding the tax deductible or collectible.", "exposure": { "lateFeePerDay": 100, "basis": "Penalty (not a fee) of Rs 100/day under section 272A(2)(g) per the incometaxindia.gov.in text of section 272A (the CBDT transition FAQ Q6.16 says Rs 500/day), capped at the tax amount" }, "effective": { "from": null, "to": "2026-03-31" }, "overrides": [ { "period": "FY2025-26-Q3", "due": "2026-03-31", "originalDue": "2026-02-15", "reason": "Extended by CBDT Circular No. 02/2026 dated 25-03-2026 (F. No. 275/10/2026-IT(B)), an order under section 119 for TDS certificates under section 203 read with rule 31 for the quarter ending 31-12-2025, because of technical glitches on the e-filing portal", "source": { "title": "CBDT Circular No. 02/2026 dated 25-03-2026", "url": "https://www.incometaxindia.gov.in/documents/d/guest/circular-2-2026-pdf" } } ], "sources": [ { "title": "incometaxindia.gov.in - About Form 16A (due date)", "url": "https://www.incometaxindia.gov.in/w/form-16a", "kind": "portal" }, { "title": "CBDT tax calendar - Form 16A for quarter ending March 2026 (due 2026-06-15)", "url": "https://www.incometaxindia.gov.in/w/quarterly-tds-certificates-in-respect-of-tax-deducted-for-payments-other-than-salary-for-the-quarter-ending-march-2026", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "Income-tax Act, 1961 - section 272A (incometaxindia.gov.in)", "url": "https://www.incometaxindia.gov.in/w/section-272a", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "CBDT Circular 02/2026 extended Q3 FY 2025-26 certificates to 31 March 2026 (recorded as the extension); the Q3 statements themselves were not extended. FAQ Q6.16 cites Rs 500/day under 272A(2)(g); the Act text on incometaxindia.gov.in shows Rs 100/day.", "code": "FORM 16A" }, { "id": "income-tax-form-24g-1961-act", "title": "Form 24G book adjustment statement (1961 Act)", "form": "Form 24G", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Government accounts offices that credit TDS/TCS by book entry (without challan) file Form 24G within 15 days from the end of the month, and by 30 April for March. In-window: March 2026 statement, due 30 April 2026.", "applicability": "Pay and Accounts Officers, Treasury Officers, Cheque Drawing and Disbursing Officers and similar offices for months up to March 2026.", "audience": [ "tds" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 15, "monthOffset": 1, "except": { "3": { "day": 30, "monthOffset": 1 } } }, "law": "Sections 200(2A) and 206C(3A), Income-tax Act, 1961; rules 30 and 37CA, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty Rs 100 per day under section 272A(2)(m), not exceeding the tax deductible or collectible.", "exposure": { "lateFeePerDay": 100, "other": [ "Deductors cannot quote a Book Identification Number until the statement is filed" ], "basis": "Penalty (not a fee) of Rs 100/day under section 272A(2)(m), capped at the tax amount" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "incometaxindia.gov.in - About Form 24G (due date)", "url": "https://www.incometaxindia.gov.in/w/form-24g", "kind": "portal" }, { "title": "CBDT tax calendar - Form 24G for March 2026 (due 2026-04-30)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-furnishing-of-form-24g-income-tax-rules-1962-by-an-office-of-the-government-where-tds/tcs-for-the-month-of-march-2026-has-been-paid-without-the-production-of-a-challan-1", "kind": "portal" }, { "title": "Income-tax Act, 1961 - section 272A (incometaxindia.gov.in)", "url": "https://www.incometaxindia.gov.in/w/section-272a", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 24G" }, { "id": "income-tax-form-27d-1961-act", "title": "Form 27D TCS certificate (1961 Act)", "form": "Form 27D", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Quarterly TCS certificate, due 15 days after the TCS statement due date: 30 July, 30 October, 30 January and 30 May. In-window: quarter January-March 2026, due 30 May 2026.", "applicability": "Collectors under section 206C for quarters up to March 2026.", "audience": [ "tds" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 30, "monthOffset": 1, "except": { "Q4": { "day": 30, "monthOffset": 2 } }, "follows": { "rule": "income-tax-tcs-statement-1961-act", "within": { "days": 15 }, "from": "due" } }, "law": "Section 206C(5), Income-tax Act, 1961; rule 37D, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty Rs 100 per day of default under section 272A(2)(g), not exceeding the tax deductible or collectible.", "exposure": { "lateFeePerDay": 100, "basis": "Penalty (not a fee) of Rs 100/day under section 272A(2)(g) per the incometaxindia.gov.in text of section 272A (the CBDT transition FAQ Q6.16 says Rs 500/day), capped at the tax amount" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "incometaxindia.gov.in - About Form 27D (due date)", "url": "https://www.incometaxindia.gov.in/w/form-27d", "kind": "portal" }, { "title": "CBDT tax calendar - TCS certificates for Q4 FY 2025-26 (due 2026-05-30)", "url": "https://www.incometaxindia.gov.in/w/issue-of-tcs-certificates-for-the-4th-quarter-of-the-financial-year-2025-26", "kind": "portal" }, { "title": "TDSMAN - TDS/TCS compliances reminder for April and May 2026", "url": "https://blog.tdsman.com/2026/04/tds-tcs-compliances-reminder-for-april-may-2026/", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 27D" }, { "id": "income-tax-form-61-1961-act", "title": "Form 61 - Form 60 declarations statement (1961 Act)", "form": "Form 61", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Persons who receive Form 60 declarations (from people without PAN) in specified transactions file a half-yearly statement: 31 October for April-September and 30 April for October-March. In-window: October 2025-March 2026, due 30 April 2026.", "applicability": "Banks, post offices, companies and other recipients specified in rule 114C, for declarations received up to 31 March 2026.", "audience": [ "company" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "day": "last", "monthOffset": 1 }, "law": "Rule 114D, Income-tax Rules, 1962 (section 139A, Income-tax Act, 1961) (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "No dedicated late fee; general penalty provisions may apply (not quantified).", "exposure": { "other": [ "No dedicated fee or penalty identified" ], "basis": "No specific fee or penalty section identified" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - Form 61 for October 2025-March 2026 (due 2026-04-30)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-e-filing-of-a-declaration-in-form-no.-61-income-tax-rules-1962-containing-particulars-of-form-no.-60-received-during-the-period-october-1-2025-to-march-31-2026-1", "kind": "portal" }, { "title": "incometaxindia.gov.in - About Form 61 (due date)", "url": "https://www.incometaxindia.gov.in/w/form-61", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 61" }, { "id": "income-tax-form-98-declarations", "title": "Form 98 - Form 97 declarations statement (old 61)", "form": "Form 98 (old 61); declarations in Form 97 (old 60)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Recipients of Form 97 declarations (people without PAN) file a half-yearly statement: 31 October for April-September and 30 April for October-March.", "applicability": "Persons listed in rule 160(2) (rule 159 table, Sl. Nos. 11-14, and audited persons at Sl. Nos. 15-16), from 1 April 2026.", "audience": [ "company" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "day": "last", "monthOffset": 1 }, "law": "Section 262, Income-tax Act, 2025; rules 159 and 160, Income-tax Rules, 2026; DGIT(S) Notification No. 3 of 2026 (procedure)", "penalty": "No dedicated late fee; general penalty provisions may apply (not quantified).", "exposure": { "other": [ "No dedicated fee or penalty identified" ], "basis": "No specific fee or penalty section identified" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT tax calendar - Form 98 for April-September 2026 (due 2026-10-31)", "url": "https://www.incometaxindia.gov.in/w/furnishing-of-statement-in-form-no.-98-income-tax-rules-2026-to-the-concerned-director/joint-director-intelligence-and-criminal-investigation-containing-declaration-received-in-form-no.-97-income-tax-rules-2026-during-april-1-2026-to-september-30-2026", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "FAQ Q4.7 and Q4.8 confirm the half-yearly dates.", "code": "FORM 98" }, { "id": "income-tax-ftc-form-44", "title": "Foreign tax credit: Form 44 (old Form 67)", "form": "Form 44 (old Form 67); Form 45 for settled disputes", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Residents claiming foreign tax credit file Form 44 within twelve months from the end of the tax year in which the income is taxed, provided the return is filed under section 263(1) or 263(4); first due 31 March 2028.", "applicability": "Resident taxpayers from tax year 2026-27. Accountant verification is needed for companies and where foreign tax is Rs 1 lakh or more (rule 76(16)).", "audience": [ "individual", "company", "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 12 }, "law": "Sections 159 and 160, Income-tax Act, 2025; rule 76(10) to (17), Income-tax Rules, 2026", "penalty": "No fee; the foreign tax credit can be denied if Form 44 is late.", "exposure": { "other": [ "Foreign tax credit denied" ], "basis": "No monetary fee; condition for credit" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "With an updated return, Form 44 is due on or before the date the updated return is filed (rule 76(13)).", "code": "FORM 44" }, { "id": "income-tax-ftc-form-67-1961-act", "title": "Foreign tax credit Form 67 (1961 Act)", "form": "Form 67", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Residents claiming credit for foreign tax on income of FY 2025-26 file Form 67 by 31 March 2027 (end of AY 2026-27), provided the return was filed under section 139(1) or 139(4); with an updated return, on or before filing it.", "applicability": "Resident taxpayers claiming foreign tax credit under sections 90/91 for income of years up to FY 2025-26.", "audience": [ "individual", "company", "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 12 }, "law": "Sections 90 and 91, Income-tax Act, 1961; rule 128(8) and (9), Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "No fee; the foreign tax credit can be denied if Form 67 is late.", "exposure": { "other": [ "Foreign tax credit denied" ], "basis": "No monetary fee; condition for credit" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - Form 67 for previous year 2025-26 (due 2027-03-31)", "url": "https://www.incometaxindia.gov.in/w/uploading-of-statement-in-form-no.-67-income-tax-rules-1962-of-foreign-income-offered-to-tax-and-tax-deducted-or-paid-on-such-income-in-the-previous-year-2025-26-to-claim-foreign-tax-credit-if-return-of-income-has-been-furnished-within-the-time-specified-", "kind": "portal" }, { "title": "incometaxindia.gov.in - About Form 67 (due date)", "url": "https://www.incometaxindia.gov.in/w/form-67", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 67" }, { "id": "income-tax-itr-audit", "title": "ITR - companies and audit cases (31 October)", "form": "ITR-3 / ITR-5 / ITR-6 / ITR-7 (as applicable)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Return of income for companies, other assessees whose accounts must be audited under the Income-tax Act or another law, and partners of audited firms (and clubbed spouses), where no transfer pricing report is required. Due 31 October.", "applicability": "Sl. No. 2 of the due-date table, including audited trusts and other non-profit organisations.", "audience": [ "company", "firm", "llp", "trust", "audit" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 7 }, "law": "Section 139(1) and Explanation 2, Income-tax Act, 1961 (AY 2026-27; Explanation 2 substituted by section 5, Finance Act, 2026); section 263(1)(c), Income-tax Act, 2025 (tax year 2026-27 onward; substituted by Finance Act, 2026)", "penalty": "Late fee Rs 5,000 (Rs 1,000 where total income does not exceed Rs 5 lakh) under section 234F (1961 Act) / section 428(a) (2025 Act); interest at 1% per month or part on unpaid tax under section 234A / section 423; business, speculation and capital losses cannot be carried forward if the return is late.", "exposure": { "fixedPenalty": 1000, "maxPenalty": 5000, "interestPctPerMonth": 1, "other": [ "Business and capital losses not carried forward if filed late" ], "basis": "234F / 428(a) fee Rs 1,000 (income up to Rs 5 lakh) or Rs 5,000; 234A / 423 interest 1% per month on tax due" }, "overrides": [ { "period": "FY2024-25", "due": "2025-12-10", "originalDue": "2025-10-31", "reason": "Extended by CBDT Circular No. 15/2025 dated 29-10-2025 (F. No. 225/131/2025/ITA-II) for assessees referred to in clause (a) of Explanation 2 to section 139(1), AY 2025-26", "source": { "title": "CBDT Circular No. 15/2025 dated 29-10-2025", "url": "https://incometaxindia.gov.in/communications/circular/circular-15-2025.pdf" } }, { "period": "FY2025-26", "due": "2026-11-21", "originalDue": "2026-10-31", "reason": "Extended by CBDT Circular No. 07/2026 dated 28-09-2026 for persons at Sl. No. 2 of the Table below Explanation 2 to section 139(1), Income-tax Act, 1961 (AY 2026-27)", "source": { "title": "CBDT Circular No. 07/2026", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf" } } ], "sources": [ { "title": "CBDT Circular No. 07/2026 dated 28-09-2026 (F. No. 225/128/2026/ITA-II)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf", "kind": "circular" }, { "title": "CBDT tax calendar - ITR for AY 2026-27 audit cases (extended) (due 2026-11-21)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-furnishing-the-return-of-income-for-the-assessment-year-2026-27-by-the-following-assessees-1", "kind": "portal" }, { "title": "CBDT tax calendar - ITR for AY 2026-27 audit cases (original) (due 2026-10-31)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-furnishing-the-return-of-income-for-the-assessment-year-2026-27-by-the-following-assessees-", "kind": "portal" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "Income Tax e-filing portal - Latest news", "url": "https://www.incometax.gov.in/iec/foportal/latest-news", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Circular 07/2026 covers Sl. No. 2 only; transfer pricing cases (30 November 2026) were not extended. For tax year 2026-27 the date is 31 October 2027 unless extended.", "code": "ITR AUDIT" }, { "id": "income-tax-itr-business-non-audit", "title": "ITR - non-audit business or profession (31 August)", "form": "ITR-3 / ITR-4 / ITR-5 (as applicable)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "New from AY 2026-27: taxpayers with business or professional income whose accounts need no audit, and partners of non-audited firms (and spouses whose income is clubbed), file by 31 August instead of 31 July.", "applicability": "Sl. No. 3 of the due-date table - individuals, HUFs, firms, LLPs, AOPs and others with non-audited business or professional income (including presumptive cases) where no transfer pricing report is required.", "audience": [ "individual", "firm", "llp" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 5 }, "law": "Section 139(1) and Explanation 2, Income-tax Act, 1961 (AY 2026-27; Explanation 2 substituted by section 5, Finance Act, 2026); section 263(1)(c), Income-tax Act, 2025 (tax year 2026-27 onward; substituted by Finance Act, 2026)", "penalty": "Late fee Rs 5,000 (Rs 1,000 where total income does not exceed Rs 5 lakh) under section 234F (1961 Act) / section 428(a) (2025 Act); interest at 1% per month or part on unpaid tax under section 234A / section 423; business, speculation and capital losses cannot be carried forward if the return is late.", "exposure": { "fixedPenalty": 1000, "maxPenalty": 5000, "interestPctPerMonth": 1, "other": [ "Business and capital losses not carried forward if filed late" ], "basis": "234F / 428(a) fee Rs 1,000 (income up to Rs 5 lakh) or Rs 5,000; 234A / 423 interest 1% per month on tax due" }, "effective": { "from": "2025-04-01", "to": null }, "sources": [ { "title": "CBDT tax calendar - ITR for AY 2026-27 by non-audit business cases (due 2026-08-31)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-furnishing-the-return-of-income-for-the-assessment-year-2026-27", "kind": "portal" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "Memorandum explaining the provisions in the Finance Bill, 2026 (indiabudget.gov.in)", "url": "https://www.indiabudget.gov.in/doc/memo.pdf", "kind": "act" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Introduced by Finance Act 2026 for both Acts (1961 Act w.e.f. 1 March 2026 for AY 2026-27; 2025 Act from tax year 2026-27). The Memorandum says ITR-1/ITR-2 filers stay at 31 July. No extension of 31 August 2026 was issued.", "code": "ITR BUSINESS" }, { "id": "income-tax-itr-non-audit", "title": "ITR - non-business, non-audit taxpayers (31 July)", "form": "ITR-1 / ITR-2 (other ITR forms as applicable)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Return of income for taxpayers outside the audit, transfer pricing and non-audit business categories - typically salaried individuals, pensioners, HUFs and others filing ITR-1 or ITR-2. Due 31 July after the year.", "applicability": "Sl. No. 4 ('any other assessee') of the due-date table in section 139(1) Explanation 2 (AY 2026-27) and section 263(1)(c) (tax year 2026-27 onward).", "audience": [ "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 4 }, "law": "Section 139(1) and Explanation 2, Income-tax Act, 1961 (AY 2026-27; Explanation 2 substituted by section 5, Finance Act, 2026); section 263(1)(c), Income-tax Act, 2025 (tax year 2026-27 onward; substituted by Finance Act, 2026)", "penalty": "Late fee Rs 5,000 (Rs 1,000 where total income does not exceed Rs 5 lakh) under section 234F (1961 Act) / section 428(a) (2025 Act); interest at 1% per month or part on unpaid tax under section 234A / section 423; business, speculation and capital losses cannot be carried forward if the return is late.", "exposure": { "fixedPenalty": 1000, "maxPenalty": 5000, "interestPctPerMonth": 1, "other": [ "Business and capital losses not carried forward if filed late" ], "basis": "234F / 428(a) fee Rs 1,000 (income up to Rs 5 lakh) or Rs 5,000; 234A / 423 interest 1% per month on tax due" }, "overrides": [ { "period": "FY2024-25", "due": "2025-09-16", "originalDue": "2025-07-31", "reason": "Extended to 15-09-2025 by CBDT Circular No. 06/2025 dated 27-05-2025 (F. No. 225/205/2024/ITA-II) and to 16-09-2025 by CBDT Circular No. 12/2025 dated 15-09-2025 (F. No. 225/131/2025/ITA-II), for assessees referred to in clause (c) of Explanation 2 to section 139(1), AY 2025-26", "source": { "title": "CBDT Circular No. 12/2025 dated 15-09-2025", "url": "https://incometaxindia.gov.in/communications/circular/circular-12-2025.pdf" } } ], "sources": [ { "title": "CBDT tax calendar - ITR for AY 2026-27 by other assessees (due 2026-07-31)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-furnishing-the-return-of-income-for-the-assessment-year-2026-27-by-an-assessee", "kind": "portal" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "Income Tax e-filing portal - Latest news", "url": "https://www.incometax.gov.in/iec/foportal/latest-news", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Finance Act 2026 moved non-audit business/professional cases to 31 August (see income-tax-itr-business-non-audit). No CBDT extension of 31 July 2026 was issued (portal news and CBDT circulars checked to 14 October 2026). Tax year 2026-27 returns (first due 31 July 2027) will use new ITR forms under the 2025 Act.", "code": "ITR" }, { "id": "income-tax-itr-transfer-pricing", "title": "ITR - transfer pricing cases (30 November)", "form": "ITR-3 / ITR-5 / ITR-6 (as applicable)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Taxpayers required to furnish a transfer pricing accountant's report (international or specified domestic transactions), including partners of such firms and clubbed spouses, file by 30 November.", "applicability": "Sl. No. 1 of the due-date table (section 92E applies under the 1961 Act; section 172 under the 2025 Act).", "audience": [ "company", "firm", "llp", "audit", "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 8 }, "law": "Section 139(1) and Explanation 2, Income-tax Act, 1961 (AY 2026-27; Explanation 2 substituted by section 5, Finance Act, 2026); section 263(1)(c), Income-tax Act, 2025 (tax year 2026-27 onward; substituted by Finance Act, 2026)", "penalty": "Late fee Rs 5,000 (Rs 1,000 where total income does not exceed Rs 5 lakh) under section 234F (1961 Act) / section 428(a) (2025 Act); interest at 1% per month or part on unpaid tax under section 234A / section 423; business, speculation and capital losses cannot be carried forward if the return is late.", "exposure": { "fixedPenalty": 1000, "maxPenalty": 5000, "interestPctPerMonth": 1, "other": [ "Business and capital losses not carried forward if filed late" ], "basis": "234F / 428(a) fee Rs 1,000 (income up to Rs 5 lakh) or Rs 5,000; 234A / 423 interest 1% per month on tax due" }, "sources": [ { "title": "CBDT tax calendar - ITR for AY 2026-27 transfer pricing cases (due 2026-11-30)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-furnishing-the-return-of-income-for-the-assessment-year-2026-27-by-an-assessee-including-a-partner-of-a-firm-or-the-spouse-of-such-partner-where-section-5a-of-the-income-tax-act-1961-applies-who-is-required-to-furnish-a-report-under-section-9", "kind": "portal" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Not covered by Circular 07/2026; AY 2026-27 date remains 30 November 2026.", "code": "ITR TP" }, { "id": "income-tax-lo-statement-1961-act", "title": "Liaison office statement Form 49C (1961 Act)", "form": "Form 49C", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "A non-resident with a liaison office in India files an annual statement of the office's activities within eight months from the end of the financial year: for FY 2025-26, by 30 November 2026.", "applicability": "Non-residents with a liaison office set up under RBI/FEMA, for financial years up to 2025-26.", "audience": [ "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 8 }, "law": "Section 285, Income-tax Act, 1961; rule 114DA, Income-tax Rules, 1962 (as amended by Notification No. 14/2025) (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty under section 271GC: Rs 1,000 per day for up to three months; Rs 1,00,000 beyond that.", "exposure": { "lateFeePerDay": 1000, "maxPenalty": 100000, "basis": "Section 271GC: Rs 1,000/day (penalty) up to three months, Rs 1,00,000 if longer" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT Notification No. 14/2025 (Income-tax (Fourth Amendment) Rules, 2025) - rule 114DA", "url": "https://www.incometaxindia.gov.in/documents/d/guest/notification-no-14-2025-pdf", "kind": "notification" }, { "title": "CBDT tax calendar - Form 49C for FY 2025-26 (due 2026-11-30)", "url": "https://www.incometaxindia.gov.in/w/electronic-submission-of-statement-in-form-no.-49c-income-tax-rules-1962-by-a-non-resident-under-section-285-income-tax-act-1961-having-a-liaison-office-in-india-for-the-financial-year-2025-26", "kind": "portal" }, { "title": "incometaxindia.gov.in - About Form 49C (due date)", "url": "https://www.incometaxindia.gov.in/w/form-49c", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The 60-day deadline was replaced by eight months from 7 February 2025 (Notification 14/2025).", "code": "FORM 49C" }, { "id": "income-tax-lo-statement-form-162", "title": "Liaison office statement: Form 162 (old 49C)", "form": "Form 162 (old 49C)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Annual statement of a non-resident's liaison office under the 2025 Act, due within eight months from the end of the financial year: 30 November; first due 30 November 2027.", "applicability": "Non-residents with a liaison office in India, from tax year 2026-27; verified by a chartered accountant or authorised signatory.", "audience": [ "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 8 }, "law": "Section 505, Income-tax Act, 2025; rule 234, Income-tax Rules, 2026", "penalty": "Penalty under section 460: Rs 1,000 per day for up to three months; Rs 1,00,000 beyond that.", "exposure": { "lateFeePerDay": 1000, "maxPenalty": 100000, "basis": "Section 460: Rs 1,000/day (penalty) up to three months, Rs 1,00,000 if longer" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 162" }, { "id": "income-tax-master-file-1961-act", "title": "Master file Form 3CEAA (1961 Act)", "form": "Form 3CEAA (Part A and Part B); Form 3CEAB for designated entity", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Constituent entities of international groups file the master file for accounting year 2025-26 by the ITR due date: 30 November 2026 where transfer pricing applies. Part A is filed by every constituent entity; Part B only above the thresholds.", "applicability": "Constituent entities of international groups; Part B where consolidated group revenue exceeds Rs 500 crore and international transactions exceed Rs 50 crore (or Rs 10 crore for intangibles).", "audience": [ "company", "foreign", "audit" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 8, "follows": { "rule": "income-tax-itr-transfer-pricing", "within": { "days": 0 }, "from": "due" } }, "law": "Section 92D(4), Income-tax Act, 1961; rule 10DA, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty Rs 5,00,000 under section 271AA(2).", "exposure": { "fixedPenalty": 500000, "basis": "Section 271AA(2): Rs 5,00,000" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - Form 3CEAA for accounting year 2025-26 (due 2026-11-30)", "url": "https://www.incometaxindia.gov.in/w/report-in-form-no.-3ceaa-income-tax-rules-1962-by-a-constituent-entity-of-an-international-group-for-the-accounting-year-2025-26", "kind": "portal" }, { "title": "incometaxindia.gov.in - About Form 3CEAA (due date)", "url": "https://www.incometaxindia.gov.in/w/form-3ceaa", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "A constituent entity without a Form 3CEB obligation would key off its own ITR due date (rare).", "code": "3CEAA" }, { "id": "income-tax-master-file-form-56", "title": "Master file: Form 56 (old 3CEAA)", "form": "Form 56 (old 3CEAA); Form 57 (old 3CEAB) 30 days earlier where one entity files for the group", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Master file of an international group under the 2025 Act, due on or before the ITR due date under section 263(1)(c): 30 November for transfer pricing cases; first due 30 November 2027.", "applicability": "Constituent entities of international groups; full form where group revenue exceeds Rs 500 crore and international transactions exceed Rs 50 crore (or Rs 10 crore for intangibles); Part A from every constituent entity.", "audience": [ "company", "foreign", "audit" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 8, "follows": { "rule": "income-tax-itr-transfer-pricing", "within": { "days": 0 }, "from": "due" } }, "law": "Section 171(4), Income-tax Act, 2025; rule 123, Income-tax Rules, 2026", "penalty": "Penalty Rs 5,00,000 under section 442(2).", "exposure": { "fixedPenalty": 500000, "basis": "Section 442(2): Rs 5,00,000" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 56" }, { "id": "income-tax-new-regime-opt-out", "title": "Opt out of new tax regime (business income)", "form": "Form 10-IEA (AY 2026-27); manner under section 202(4) not yet prescribed for tax year 2026-27", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "The new tax regime is the default. An individual, HUF, AOP, BOI or artificial juridical person with business or professional income who wants the old regime must exercise the option by the ITR due date; it then applies to later years and can be withdrawn only once.", "applicability": "Individuals, HUFs, AOPs (other than co-operatives), BOIs and AJPs with business or professional income. Others choose the regime in the return itself.", "audience": [ "individual" ], "frequency": "event", "trigger": "On or before the original ITR due date that applies to the taxpayer under section 139(1) (AY 2026-27) or section 263(1) (tax year 2026-27 onward).", "law": "Section 115BAC(6), Income-tax Act, 1961 and rule 21AGA, Income-tax Rules, 1962 (AY 2026-27); section 202(4), Income-tax Act, 2025 (tax year 2026-27 onward)", "penalty": "No fee; a late option is invalid and the new regime applies for the year.", "exposure": { "other": [ "Old-regime deductions lost for the year if the option is late" ], "basis": "No monetary fee or penalty" }, "sources": [ { "title": "incometaxindia.gov.in - About Form 10-IEA (due date)", "url": "https://www.incometaxindia.gov.in/w/form_10-iea", "kind": "portal" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "No 2025-Rules equivalent of Form 10-IEA appears in the Income-tax Rules, 2026 or the CBDT mapping data. Options exercised under the 1961 Act carry over (section 536(2)(f); FAQ Q10.2).", "code": "10-IEA" }, { "id": "income-tax-npo-audit-form-112", "title": "NPO audit report: Form 112 (old 10B/10BB)", "form": "Form 112 (old 10B and 10BB)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Registered non-profit organisations whose total income before exemptions exceeds the basic exemption limit file the audit report in Form 112 one month before the ITR due date: 30 September; first due 30 September 2027.", "applicability": "Registered non-profit organisations under Chapter XVII-B of the 2025 Act, from tax year 2026-27.", "audience": [ "trust", "audit" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 6, "follows": { "rule": "income-tax-itr-audit", "within": { "months": -1, "monthEnd": true }, "from": "due" } }, "law": "Sections 348 and 349, Income-tax Act, 2025; rule 188, Income-tax Rules, 2026", "penalty": "No fee identified; non-compliance can cost the exemption for the year (not quantified).", "exposure": { "other": [ "Risk of losing exemption for the year" ], "basis": "No monetary fee identified" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 112" }, { "id": "income-tax-reportable-account-1961-act", "title": "Reportable accounts Form 61B - FATCA/CRS (1961 Act)", "form": "Form 61B", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Reporting financial institutions file the annual statement of reportable accounts (FATCA/CRS) for calendar year 2025 by 31 May 2026, including nil statements.", "applicability": "Reporting financial institutions under rules 114F to 114H, for calendar years up to 2025.", "audience": [ "company" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": 31, "monthOffset": 5 }, "law": "Section 285BA(1)(k), Income-tax Act, 1961; rules 114F to 114H, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty under section 271FA: Rs 500 per day, Rs 1,000 per day after a notice; Rs 50,000 for inaccurate statements (section 271FAA).", "exposure": { "lateFeePerDay": 500, "other": [ "Rs 1,000/day after a notice", "Rs 50,000 for inaccurate statement (section 271FAA)" ], "basis": "Section 271FA per-day penalty (not a fee) Rs 500, Rs 1,000 after notice" }, "effective": { "from": null, "to": "2025-12-31" }, "sources": [ { "title": "CBDT tax calendar - Form 61B for calendar year 2025 (due 2026-05-31)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-e-filing-of-annual-statement-of-reportable-accounts-as-required-to-be-furnished-under-section-285ba-1-k-income-tax-act-1961-in-form-no.-61b-for-calendar-year-2025-by-reporting-financial-institutions%E2%80%8B", "kind": "portal" }, { "title": "incometaxindia.gov.in - About Form 61B (due date)", "url": "https://www.incometaxindia.gov.in/w/form-61b", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 61B" }, { "id": "income-tax-reportable-account-form-166", "title": "Reportable accounts: Form 166 (old 61B)", "form": "Form 166 (old 61B)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Statement of reportable accounts for each calendar year, including nil statements, by 31 May of the following year; first due 31 May 2027 for calendar year 2026.", "applicability": "Reporting financial institutions under rules 238 to 240 of the Income-tax Rules, 2026.", "audience": [ "company" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": 31, "monthOffset": 5 }, "law": "Section 508(1)(k), Income-tax Act, 2025; rules 238 to 240, Income-tax Rules, 2026", "penalty": "Fee Rs 200 per day under section 427(3), up to Rs 1,00,000; after a notice, penalty Rs 1,000 per day up to Rs 1,00,000 (section 454).", "exposure": { "lateFeePerDay": 200, "lateFeeCap": 100000, "maxPenalty": 100000, "other": [ "Rs 1,000/day after a notice, up to Rs 1,00,000 (section 454)" ], "basis": "427(3) fee Rs 200/day capped at Rs 1,00,000; 454 penalty Rs 1,000/day capped at Rs 1,00,000" }, "effective": { "from": "2026-01-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Calendar year 2026 straddles 1 April 2026; this assumes Form 166 applies from calendar year 2026. Reporting crypto-asset service providers separately file Form 167 by 31 May after each calendar year (section 509; rule 243).", "code": "FORM 166" }, { "id": "income-tax-revised-return", "title": "Revised return (31 March; fee after 31 December)", "form": "ITR - revised return (section 139(5) / 263(5))", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "From AY 2026-27 a revised return can be filed up to 31 March following the year (12 months after the year end) or before the assessment is completed. A revised return filed after 31 December (nine months) attracts a fee.", "applicability": "Any person who filed an original or belated return and finds an omission or wrong statement.", "audience": [ "individual", "company", "firm", "llp", "trust" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 12 }, "law": "Section 139(5) read with section 234-I, Income-tax Act, 1961 (substituted/inserted by Finance Act, 2026); section 263(5) read with section 428(b), Income-tax Act, 2025", "penalty": "Fee Rs 5,000 (Rs 1,000 where total income does not exceed Rs 5 lakh) for a revised return filed more than nine months after the end of the year - section 234-I (1961 Act) / section 428(b) (2025 Act).", "exposure": { "fixedPenalty": 1000, "maxPenalty": 5000, "basis": "234-I / 428(b) fee Rs 1,000 (income up to Rs 5 lakh) or Rs 5,000 for revisions after nine months" }, "effective": { "from": "2025-04-01", "to": null }, "sources": [ { "title": "CBDT tax calendar - revised return for AY 2026-27 (due 2027-03-31)", "url": "https://www.incometaxindia.gov.in/w/filing-of-revised-return-of-income-for-the-assessment-year-2026-27-for-all-assessee-provided-assessment-has-not-been-completed-on-or-before-march-31-2027-", "kind": "portal" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "Memorandum explaining the provisions in the Finance Bill, 2026 (indiabudget.gov.in)", "url": "https://www.indiabudget.gov.in/doc/memo.pdf", "kind": "act" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "TaxGuru - Missed ITR deadline for FY 2025-26: belated, revised and updated returns", "url": "https://taxguru.in/income-tax/not-filed-your-it-return-by-4th-august-file-it-now.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Before Finance Act 2026 the deadline was 31 December. As enacted, section 234-I refers to nine to twelve months 'from the end of the relevant assessment year', which read literally would never apply; the intended reading (followed by commentators) is revisions filed between 1 January and 31 March 2027.", "code": "ITR REVISED" }, { "id": "income-tax-sft-1961-act", "title": "SFT - statement of financial transactions 61A (1961 Act)", "form": "Form 61A", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Banks, post offices, NBFCs, companies, mutual funds, registrars and other specified reporting entities report specified high-value transactions recorded in FY 2025-26 by 31 May 2026.", "applicability": "Reporting persons listed in rule 114E, for transactions recorded up to 31 March 2026.", "audience": [ "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 2 }, "law": "Section 285BA(1), Income-tax Act, 1961; rule 114E, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty under section 271FA: Rs 500 per day, Rs 1,000 per day after a notice; Rs 50,000 for inaccurate statements (section 271FAA).", "exposure": { "lateFeePerDay": 500, "other": [ "Rs 1,000/day after a notice", "Rs 50,000 for inaccurate statement (section 271FAA)" ], "basis": "Section 271FA per-day penalty (not a fee) Rs 500, Rs 1,000 after notice" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - Form 61A for FY 2025-26 (due 2026-05-31)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-furnishing-of-statement-of-financial-transaction-in-form-no.-61a-as-required-to-be-furnished-under-sub-section-1-of-section-285ba-income-tax-act-1961-with-respect-to-the-financial-year-2025-26", "kind": "portal" }, { "title": "incometaxindia.gov.in - About Form 61A (due date)", "url": "https://www.incometaxindia.gov.in/w/form-61a", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 61A" }, { "id": "income-tax-sft-form-165", "title": "SFT: Form 165 (old 61A)", "form": "Form 165 (old 61A)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Specified reporting entities report high-value transactions recorded in the financial year by 31 May after the year; first due 31 May 2027. Depositories and RTAs also file half-yearly pre-filling SFTs (31 October and 30 April).", "applicability": "Reporting persons listed in rule 237, from FY 2026-27.", "audience": [ "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 2 }, "law": "Section 508(1) and (2), Income-tax Act, 2025; rule 237, Income-tax Rules, 2026", "penalty": "Fee Rs 200 per day under section 427(3), up to Rs 1,00,000 (Finance Act, 2026); after a section 508(7) notice, penalty Rs 1,000 per day up to Rs 1,00,000 (section 454); inaccurate statements under section 455.", "exposure": { "lateFeePerDay": 200, "lateFeeCap": 100000, "maxPenalty": 100000, "other": [ "Rs 1,000/day after a notice, up to Rs 1,00,000 (section 454)" ], "basis": "427(3) fee Rs 200/day capped at Rs 1,00,000; 454 penalty Rs 1,000/day capped at Rs 1,00,000" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "TaxGuru - DGIT(S) Notification No. 1 of 2026: SFT-2517 pre-filling statements (half-yearly)", "url": "https://taxguru.in/income-tax/format-procedures-sft-2517-depository-transactions-section-508-1.html", "kind": "secondary" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Pre-filling SFT-2517 (depositories) and SFT-2518 (RTAs) are half-yearly under DGIT(S) Notifications 1 and 2 of 2026 (10 September 2026).", "code": "FORM 165" }, { "id": "income-tax-tax-audit-1961-act", "title": "Tax audit report 3CA/3CB/3CD (1961 Act)", "form": "Form 3CA or 3CB with Form 3CD", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Tax audit report for FY 2025-26 (AY 2026-27), due one month before the ITR due date: normally 30 September 2026, extended to 21 October 2026; 31 October 2026 where a transfer pricing report is also required.", "applicability": "Businesses with turnover above Rs 1 crore (Rs 10 crore where cash receipts and payments are each within 5%), professionals with receipts above Rs 50 lakh, and presumptive-scheme taxpayers declaring lower profits, for FY 2025-26.", "audience": [ "audit", "company", "firm", "llp", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 6, "follows": { "rule": "income-tax-itr-audit", "within": { "months": -1, "monthEnd": true }, "from": "due" } }, "law": "Section 44AB and clause (ii) of its Explanation, Income-tax Act, 1961; rule 6G, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty of 0.5% of turnover or gross receipts, up to Rs 1,50,000, under section 271B.", "exposure": { "maxPenalty": 150000, "percentOfTurnover": 0.5, "basis": "Section 271B: 0.5% of turnover or gross receipts, maximum Rs 1,50,000" }, "effective": { "from": null, "to": "2026-03-31" }, "overrides": [ { "period": "FY2024-25", "due": "2025-11-10", "originalDue": "2025-09-30", "reason": "Specified date for audit reports extended to 31-10-2025 by CBDT Circular No. 14/2025 dated 25-09-2025 and to 10-11-2025 by CBDT Circular No. 15/2025 dated 29-10-2025 (F. No. 225/131/2025/ITA-II), for assessees referred to in clause (a) of Explanation 2 to section 139(1), AY 2025-26", "source": { "title": "CBDT Circular No. 15/2025 dated 29-10-2025", "url": "https://incometaxindia.gov.in/communications/circular/circular-15-2025.pdf" } }, { "period": "FY2025-26", "due": "2026-10-21", "originalDue": "2026-09-30", "reason": "Extended by CBDT Circular No. 07/2026 dated 28-09-2026 (specified date under clause (ii) of the Explanation to section 44AB for Sl. No. 2 persons)", "source": { "title": "CBDT Circular No. 07/2026", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf" } } ], "sources": [ { "title": "CBDT Circular No. 07/2026 dated 28-09-2026 (F. No. 225/128/2026/ITA-II)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf", "kind": "circular" }, { "title": "CBDT tax calendar - tax audit report AY 2026-27 (extended) (due 2026-10-21)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-filing-of-audit-report-under%C2%A0section-44ab%C2%A0-income-tax-act-1961-for-the-assessment-year-2026-27-in-the-case-of-a-corporate-assessee-or-non-corporate-assessee-who-is-required-to-submit-his/its-return-of-income-on-october-31-2026-", "kind": "portal" }, { "title": "CBDT tax calendar - tax audit report AY 2026-27 in transfer pricing cases (due 2026-10-31)", "url": "https://www.incometaxindia.gov.in/w/audit-report-under-section-44ab-income-tax-act-1961-for-the-assessment-year-2026-27-in-the-case-of-an-assessee-who-is-also-required-to-submit-a-report-pertaining-to-international-or-specified-domestic-transactions-under-section-92e-income-tax-act-1961-.", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "FAQ Q3.25 and Q4.32: AY 2026-27 reports use the old forms even though filed after 1 April 2026. Transfer pricing cases (ITR due 30 November) file the tax audit report by 31 October 2026 - not extended.", "code": "3CA-3CD" }, { "id": "income-tax-tax-audit-form-26", "title": "Tax audit report: Form 26 (old 3CA/3CB/3CD)", "form": "Form 26 (old 3CA, 3CB and 3CD)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "From tax year 2026-27 the tax audit report and statement of particulars are one Form 26 (Part A where audited under another law, Part B otherwise, Parts C and D particulars), due one month before the ITR due date: 30 September, or 31 October in transfer pricing cases.", "applicability": "Persons meeting the section 63 thresholds (unchanged from old section 44AB).", "audience": [ "audit", "company", "firm", "llp", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 6, "follows": { "rule": "income-tax-itr-audit", "within": { "months": -1, "monthEnd": true }, "from": "due" } }, "law": "Section 63(3) and 63(5)(a), Income-tax Act, 2025; rule 47, Income-tax Rules, 2026", "penalty": "Fee under section 428(c) (Finance Act, 2026): Rs 75,000 for a delay of up to one month and Rs 1,50,000 thereafter; this replaces the turnover-based penalty of old section 446.", "exposure": { "fixedPenalty": 75000, "maxPenalty": 150000, "basis": "Section 428(c): Rs 75,000 for delay up to one month, Rs 1,50,000 thereafter" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "FAQ Q4.33: first due 30 September 2027. Rule 47(3) allows a revised audit report before the end of the following financial year where later payments change the section 35/37 disallowance.", "code": "FORM 26" }, { "id": "income-tax-tcs-deposit-1961-act", "title": "TCS deposit - collections up to March 2026 (1961 Act)", "form": "Challan ITNS 281 (Income-tax Act, 1961 challan)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Tax collected at source under the 1961 Act is paid within one week from the end of the month of collection, including March. Inside the site window this covers March 2026 collections, due 7 April 2026.", "applicability": "Sellers and other collectors under section 206C for amounts debited or received on or before 31 March 2026.", "audience": [ "tds" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 7, "monthOffset": 1 }, "law": "Section 206C(3), Income-tax Act, 1961; rule 37CA, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Interest at 1% per month or part under section 206C(7) from the date tax was collectible to the date of payment; the collector is an assessee in default (section 206C(6A)); penalty equal to the tax not collected (section 271CA); prosecution for failure to pay (section 276BB).", "exposure": { "interestPctPerMonth": 1, "other": [ "Assessee in default (section 206C(6A))", "Penalty up to the tax not collected (section 271CA)", "Prosecution for failure to pay (section 276BB)" ], "basis": "Section 206C(7): simple interest 1% per month or part" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "TDSMAN - TDS/TCS compliances reminder for April and May 2026", "url": "https://blog.tdsman.com/2026/04/tds-tcs-compliances-reminder-for-april-may-2026/", "kind": "secondary" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "TDSMAN's April-May 2026 reminder lists 7 April 2026 for March 2026 TCS; no CBDT calendar entry for the March 2026 TCS deposit was found. Old rule 37CA had no 30 April concession for March. Under the 2025 Act, March TCS moves to 30 April (rule 218(2)(a)). FAQ Q6.21 applies the debit/receipt-date test to decide which Act governs.", "code": "TCS PAY" }, { "id": "income-tax-tcs-statement", "title": "TCS statement: Form 143 (old 27EQ)", "form": "Form 143 (old 27EQ)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Quarterly TCS statement under the 2025 Act. Rule 219(4) now uses the same dates as TDS statements: 31 July, 31 October, 31 January and 31 May (previously the 15th of the month).", "applicability": "Every collector under section 394 from the quarter April-June 2026.", "audience": [ "tds" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 31, "monthOffset": 1, "except": { "Q4": { "day": 31, "monthOffset": 2 } } }, "law": "Section 397(3)(b), Income-tax Act, 2025; rule 219(1) [Table Sl. No. 4] and (4), Income-tax Rules, 2026", "penalty": "Fee Rs 200 per day under section 427(1), not exceeding the tax deductible or collectible and payable before the statement is filed; penalty Rs 10,000 to Rs 1,00,000 under section 461 (not levied where tax, fee and interest are paid and the statement is filed within one month of the due date, section 461(2)).", "exposure": { "lateFeePerDay": 200, "fixedPenalty": 10000, "maxPenalty": 100000, "other": [ "Penalty waived if filed within one month of the due date after paying tax, fee and interest (section 461(2))" ], "basis": "427(1) fee Rs 200/day capped at the tax deductible or collectible; 461 penalty Rs 10,000 to 1,00,000" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT tax calendar - Form 143 for quarter ending 30-06-2026 (due 2026-07-31)", "url": "https://www.incometaxindia.gov.in/w/filing-of-quarterly-statement-of-collection-of-tax-at-source-under-section-397-3-b-of-the-income-tax-act-2025-in-form-no.-143-income-tax-rules-2026-for-the-quarter-ending-june-30-2026", "kind": "portal" }, { "title": "TDSMAN - TDS/TCS annual compliance calendar for Tax Year 2026-27", "url": "https://blog.tdsman.com/2026/07/tds-tcs-annual-compliance-calendar/", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 143" }, { "id": "income-tax-tcs-statement-1961-act", "title": "TCS statement 27EQ (1961 Act)", "form": "Form 27EQ", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Quarterly TCS statement under the 1961 Act, due on the 15th of the month after the quarter and on 15 May for January-March. In-window: Q4 FY 2025-26, due 15 May 2026.", "applicability": "Collectors under section 206C for quarters up to March 2026.", "audience": [ "tds" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 15, "monthOffset": 1, "except": { "Q4": { "day": 15, "monthOffset": 2 } } }, "law": "Proviso to section 206C(3), Income-tax Act, 1961; rule 31AA, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Fee Rs 200 per day under section 234E, not exceeding the tax deductible or collectible; penalty Rs 10,000 to Rs 1,00,000 under section 271H for late or incorrect statements.", "exposure": { "lateFeePerDay": 200, "fixedPenalty": 10000, "maxPenalty": 100000, "basis": "234E fee Rs 200/day capped at the TDS/TCS amount; 271H penalty Rs 10,000 to 1,00,000" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "incometaxindia.gov.in - About Form 27EQ (due date)", "url": "https://www.incometaxindia.gov.in/w/form-27eq", "kind": "portal" }, { "title": "CBDT tax calendar - TCS statement for quarter ending 31-03-2026 (due 2026-05-15)", "url": "https://www.incometaxindia.gov.in/w/%E2%80%8Bquarterly-statement-of-tcs-deposited-for-the-quarter-ending-march-31-2026", "kind": "portal" }, { "title": "TDSMAN - TDS/TCS compliances reminder for April and May 2026", "url": "https://blog.tdsman.com/2026/04/tds-tcs-compliances-reminder-for-april-may-2026/", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "CBDT FAQ Q6.10 lists 27EQ alongside a 31 May 2026 date, but rule 31AA, the official Form 27EQ page and the tax calendar give 15 May 2026.", "code": "27EQ" }, { "id": "income-tax-tds-deposit-1961-act", "title": "TDS deposit - deductions up to March 2026 (1961 Act)", "form": "Challan ITNS 281 (Income-tax Act, 1961 challan)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Tax deducted at source under the 1961 Act is paid to the government by the 7th of the following month, and by 30 April for tax deducted in March. Inside the site window this covers only tax deducted in March 2026, due 30 April 2026.", "applicability": "Every non-government deductor for sums paid or credited on or before 31 March 2026, even if the deposit is made after 1 April 2026 (old challan and AY 2026-27). Government offices paying by challan deposit March tax by 7 April; book-entry credits are due the same day.", "audience": [ "tds", "employer" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 7, "monthOffset": 1, "except": { "3": { "day": 30, "monthOffset": 1 } } }, "law": "Section 200(1), Income-tax Act, 1961; rule 30, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Interest under section 201(1A): 1% per month or part from the date tax was deductible to the date it is deducted, and 1.5% per month or part from deduction to payment. The deductor is an assessee in default (section 201(1)); penalty under section 271C; prosecution under section 276B; 30% of the expense is disallowed for resident payees (section 40(a)(ia)).", "exposure": { "interestPctPerMonth": 1.5, "other": [ "Assessee in default (section 201(1))", "Penalty up to the tax not deducted (section 271C)", "Prosecution for failure to pay (section 276B)", "30% expense disallowance for resident payees (section 40(a)(ia))" ], "basis": "Section 201(1A): 1.5% per month or part from deduction to payment; 1% per month or part where not deducted" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - TDS deposit for March 2026 by non-government deductors (due 2026-04-30)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-deposit-of-tax-deducted-by-an-assessee-other-than-an-office-of-the-government-for-the-month-of-march-2026-1", "kind": "portal" }, { "title": "CBDT tax calendar - TDS/TCS deposit for March 2026 by government offices (due 2026-04-07)", "url": "https://www.incometaxindia.gov.in/w/due-date-for-deposit-of-tax-deducted/collected-by-an-office-of-the-government-for-the-month-of-march-2026.-however-all-sum-deducted-by-an-office-of-the-government-shall-be-paid-to-the-credit-of-the-central-government-on-the-same-day-where-tax-is-paid-wi-1", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "CBDT FAQ Q2.8, Q2.9 and Q6.8: the obligation follows the date of payment or credit, so March 2026 deductions stay under the 1961 Act with the old challan and AY 2026-27. From April 2026 see income-tax-tds-tcs-deposit.", "code": "TDS PAY" }, { "id": "income-tax-tds-statements", "title": "TDS statements: Forms 138/140/144 (old 24Q/26Q/27Q)", "form": "Form 138 (old 24Q), Form 140 (old 26Q), Form 144 (old 27Q); Form 142 (old 26QF) for VDA exchanges", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Quarterly TDS statements under the 2025 Act: Form 138 for salary and specified senior citizens' pension/interest, Form 140 for non-salary payments to residents and Form 144 for payments to non-residents. Due 31 July, 31 October, 31 January and 31 May.", "applicability": "Every deductor with TAN from the quarter April-June 2026, including quarters where only Form 121 declarations were received. VDA exchanges paying tax under the section 400(2) guidelines file Form 142 on the same dates.", "audience": [ "tds", "employer", "foreign" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 31, "monthOffset": 1, "except": { "Q4": { "day": 31, "monthOffset": 2 } } }, "law": "Section 397(3)(b), Income-tax Act, 2025; rule 219(1), (2) and (4), Income-tax Rules, 2026", "penalty": "Fee Rs 200 per day under section 427(1), not exceeding the tax deductible or collectible and payable before the statement is filed; penalty Rs 10,000 to Rs 1,00,000 under section 461 (not levied where tax, fee and interest are paid and the statement is filed within one month of the due date, section 461(2)).", "exposure": { "lateFeePerDay": 200, "fixedPenalty": 10000, "maxPenalty": 100000, "other": [ "Penalty waived if filed within one month of the due date after paying tax, fee and interest (section 461(2))" ], "basis": "427(1) fee Rs 200/day capped at the tax deductible or collectible; 461 penalty Rs 10,000 to 1,00,000" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT tax calendar - Form 138 for quarter ending 30-06-2026 (due 2026-07-31)", "url": "https://www.incometaxindia.gov.in/w/filing-of-quarterly-statement-in-form-no.-138-income-tax-rules-2026-by-employers-responsible-for-tds-from-salaries-paid-to-employees-under-section-392-or-by-a-specified-bank-in-respect-of-income-paid-to-a-specified-senior-citizen-under-section-393-1-table", "kind": "portal" }, { "title": "CBDT tax calendar - Form 140 for quarter ending 30-06-2026 (due 2026-07-31)", "url": "https://www.incometaxindia.gov.in/w/filing-of-quarterly-statement-in-form-no.-140-income-tax-rules-2026-by-deductors-responsible-for-deduction-of-tax-at-source-on-non-salary-payments-such-as-commission-brokerage-professional-fees-rent-etc.-made-to-residents-for-the-quarter-ending-june-30-20", "kind": "portal" }, { "title": "CBDT tax calendar - Form 144 for quarter ending 30-06-2026 (due 2026-07-31)", "url": "https://www.incometaxindia.gov.in/w/filing-of-quarterly-statement-of-tds-in-form-no.-144-income-tax-rules-2026-in-respect-of-payments-other-than-salary-made-to-non-residents-for-quarter-ending-june-30-2026", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Section mapping (CBDT comparison data): 234E to 427, 271H to 461. No extension of any 2026-27 quarter had been notified as of 14 October 2026.", "code": "FORM 138-144" }, { "id": "income-tax-tds-statements-1961-act", "title": "TDS statements 24Q/26Q/27Q (1961 Act)", "form": "Form 24Q / 26Q / 27Q", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Quarterly TDS statements under the 1961 Act for salary (24Q), resident non-salary (26Q) and non-resident (27Q) payments. In-window: quarter January-March 2026 (Q4 FY 2025-26), due 31 May 2026.", "applicability": "All deductors with TAN for quarters up to March 2026; correction statements for those quarters also stay on the old forms.", "audience": [ "tds", "employer", "foreign" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 31, "monthOffset": 1, "except": { "Q4": { "day": 31, "monthOffset": 2 } } }, "law": "Section 200(3), Income-tax Act, 1961; rule 31A, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Fee Rs 200 per day under section 234E, not exceeding the tax deductible or collectible; penalty Rs 10,000 to Rs 1,00,000 under section 271H for late or incorrect statements.", "exposure": { "lateFeePerDay": 200, "fixedPenalty": 10000, "maxPenalty": 100000, "basis": "234E fee Rs 200/day capped at the TDS/TCS amount; 271H penalty Rs 10,000 to 1,00,000" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - TDS statements for quarter ending 31-03-2026 (due 2026-05-31)", "url": "https://www.incometaxindia.gov.in/w/quarterly-statement-of-tds-deposited-for-the-quarter-ending-march-31-2026", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "CBDT FAQ Q6.10 and Q6.14. Form 15G/15H particulars (with UIN) were reported in the quarterly 26Q/27Q.", "code": "24Q/26Q/27Q" }, { "id": "income-tax-tds-tcs-deposit", "title": "TDS/TCS deposit (Income-tax Act 2025)", "form": "Income-tax Act, 2025 challan (e-Pay Tax)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Tax deducted or collected at source under the 2025 Act is paid to the government by the 7th of the following month; tax deducted or collected in March is due by 30 April. The same dates now apply to TDS and TCS.", "applicability": "Every person deducting tax under sections 392/393 or collecting tax under section 394, other than government offices, for amounts paid, credited, debited or received on or after 1 April 2026. Government offices: same day where no challan is used, otherwise by the 7th of the next month including March. Payers using Form 141 (rent, property, individual payers of contract/professional fees, VDA) follow the 30-day rule instead.", "audience": [ "tds", "employer" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 7, "monthOffset": 1, "except": { "3": { "day": 30, "monthOffset": 1 } } }, "law": "Section 397(3)(a), Income-tax Act, 2025; rule 218(1) and (2), Income-tax Rules, 2026", "penalty": "Interest under section 398(3)(a): 1% per month or part from the date tax was deductible or collectible to the date of deduction or collection, and 1.5% per month or part from deduction or collection to payment. The person is an assessee in default (section 398(1)); penalty for failure to deduct or collect (sections 448 and 449); prosecution for failure to pay (section 476); 30% of the expense is disallowed for resident payees (section 35(b)).", "exposure": { "interestPctPerMonth": 1.5, "other": [ "Assessee in default (section 398(1))", "Penalty up to the tax not deducted or collected (sections 448, 449)", "Prosecution for failure to pay (section 476)", "30% expense disallowance for resident payees (section 35(b))" ], "basis": "Section 398(3)(a)(ii): 1.5% per month or part from deduction or collection to payment; 1% per month where not deducted or collected" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "CBDT tax calendar - TDS/TCS deposit for April 2026 (due 2026-05-07)", "url": "https://www.incometaxindia.gov.in/w/%E2%80%8Bdue-date-for-deposit-of-tax-deducted/collected-for-the-month-of-april-2026.-however-all-sum-deducted/collected-by-an-office-of-the-government-shall-be-paid-to-the-credit-of-the-central-government-on-the-same-day-where-tax-is-paid-without-producti", "kind": "portal" }, { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "TDSMAN - TDS/TCS annual compliance calendar for Tax Year 2026-27", "url": "https://blog.tdsman.com/2026/07/tds-tcs-annual-compliance-calendar/", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Rule 218(2)(a) gives 30 April for amounts 'credited or paid, or debited or received' in March, which covers TCS as well; TDSMAN's calendar confirms 30 April for both. Section 398(3)(a) applies the 1%/1.5% rates to collectors too (old section 206C(7) used 1%). Quote the 2025 Act section codes (FAQ Q2.5).", "code": "TDS/TCS PAY" }, { "id": "income-tax-tp-report-1961-act", "title": "Transfer pricing report Form 3CEB (1961 Act)", "form": "Form 3CEB", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Accountant's report on international and specified domestic transactions for FY 2025-26, due one month before the 30 November ITR date: 31 October 2026.", "applicability": "Persons who entered into international transactions or specified domestic transactions in FY 2025-26.", "audience": [ "audit", "company", "foreign", "firm", "llp" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 7, "follows": { "rule": "income-tax-itr-transfer-pricing", "within": { "months": -1, "monthEnd": true }, "from": "due" } }, "law": "Section 92E, Income-tax Act, 1961; rule 10E, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "Penalty Rs 1,00,000 under section 271BA.", "exposure": { "fixedPenalty": 100000, "basis": "Section 271BA: Rs 1,00,000" }, "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "CBDT tax calendar - Form 3CEB for AY 2026-27 (due 2026-10-31)", "url": "https://www.incometaxindia.gov.in/w/report-to-be-furnished-under-section-92e-income-tax-act-1961-in-form-no.-3ceb-income-tax-rules-1962-in-respect-of-international-transaction-and-specified-domestic-transaction", "kind": "portal" }, { "title": "incometaxindia.gov.in - About Form 3CEB (due date)", "url": "https://www.incometaxindia.gov.in/w/form-3ceb", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Not extended by Circular 07/2026.", "code": "3CEB" }, { "id": "income-tax-tp-report-form-48", "title": "Transfer pricing report: Form 48 (old 3CEB)", "form": "Form 48 (old 3CEB)", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Accountant's report on international and specified domestic transactions under the 2025 Act, due at least one month before the 30 November ITR due date: 31 October; first due 31 October 2027.", "applicability": "Persons with international or specified domestic transactions from tax year 2026-27.", "audience": [ "audit", "company", "foreign", "firm", "llp" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 7, "follows": { "rule": "income-tax-itr-transfer-pricing", "within": { "months": -1, "monthEnd": true }, "from": "due" } }, "law": "Section 172, Income-tax Act, 2025; rule 85, Income-tax Rules, 2026", "penalty": "Fee under section 428(d) (Finance Act, 2026): Rs 50,000 for a delay of up to one month and Rs 1,00,000 thereafter; old penalty section 447 was omitted.", "exposure": { "fixedPenalty": 50000, "maxPenalty": 100000, "basis": "Section 428(d): Rs 50,000 for delay up to one month, Rs 1,00,000 thereafter" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Income-tax Rules, 2026 (Notification No. 22/2026, G.S.R. 198(E), 20-03-2026)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf", "kind": "rules" }, { "title": "Finance Act, 2026 (4 of 2026, assent 30-03-2026) - full text reproduced by TaxGuru", "url": "https://taxguru.in/income-tax/finance-act-2026.html", "kind": "secondary" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "CBDT old-to-new section and form mapping data (incometaxindia.gov.in Act comparison tool)", "url": "https://www.incometaxindia.gov.in/o/c/incometaxactcompares/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM 48" }, { "id": "income-tax-trust-audit-1961-act", "title": "Trust audit report 10B/10BB (1961 Act)", "form": "Form 10B / 10BB", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "Audit report of charitable or religious trusts, institutions and section 10(23C) entities for FY 2025-26, due one month before the ITR due date: 30 September 2026, extended to 21 October 2026.", "applicability": "Trusts registered under section 12A/12AB and funds or institutions approved under section 10(23C) whose income before exemption exceeds the basic exemption limit; Form 10B where income exceeds Rs 5 crore, foreign contribution is received or income is applied outside India, otherwise 10BB.", "audience": [ "trust", "audit" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 6, "follows": { "rule": "income-tax-itr-audit", "within": { "months": -1, "monthEnd": true }, "from": "due" } }, "law": "Section 12A(1)(b) and the tenth proviso to section 10(23C), Income-tax Act, 1961; rules 16CC and 17B, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)", "penalty": "No fee; the exemption under sections 11/12 or 10(23C) can be denied if the audit report is not furnished in time.", "exposure": { "other": [ "Loss of exemption for the year" ], "basis": "No monetary fee; exemption condition" }, "effective": { "from": null, "to": "2026-03-31" }, "overrides": [ { "period": "FY2024-25", "due": "2025-11-10", "originalDue": "2025-09-30", "reason": "Extended to 31-10-2025 by CBDT Circular No. 14/2025 dated 25-09-2025 and to 10-11-2025 by CBDT Circular No. 15/2025 dated 29-10-2025, which extend the specified date for \"report of audit under any provisions of the Act\" for clause (a) assessees, AY 2025-26", "source": { "title": "CBDT Circular No. 15/2025 dated 29-10-2025", "url": "https://incometaxindia.gov.in/communications/circular/circular-15-2025.pdf" } }, { "period": "FY2025-26", "due": "2026-10-21", "originalDue": "2026-09-30", "reason": "Extended by CBDT Circular No. 07/2026 dated 28-09-2026 (CBDT tax calendar note on Form 10B/10BB)", "source": { "title": "CBDT tax calendar - Form 10B/10BB AY 2026-27 (extended)", "url": "https://www.incometaxindia.gov.in/w/furnishing-of-audit-report-in-form-no.-10b/10bb-income-tax-rules-1962-by-a-fund-or-trust-or-institution-or-any-university-or-other-educational-institution-or-any-hospital-or-other-medical-institution-1" } } ], "sources": [ { "title": "CBDT tax calendar - Form 10B/10BB for AY 2026-27 (extended) (due 2026-10-21)", "url": "https://www.incometaxindia.gov.in/w/furnishing-of-audit-report-in-form-no.-10b/10bb-income-tax-rules-1962-by-a-fund-or-trust-or-institution-or-any-university-or-other-educational-institution-or-any-hospital-or-other-medical-institution-1", "kind": "portal" }, { "title": "CBDT tax calendar - Form 10B/10BB for AY 2026-27 (original) (due 2026-09-30)", "url": "https://www.incometaxindia.gov.in/w/furnishing-of-audit-report-in-form-no.-10b/10bb-income-tax-rules-1962-by-a-fund-or-trust-or-institution-or-any-university-or-other-educational-institution-or-any-hospital-or-other-medical-institution", "kind": "portal" }, { "title": "incometaxindia.gov.in - About Form 10B (due date)", "url": "https://www.incometaxindia.gov.in/w/form-10b", "kind": "portal" }, { "title": "CBDT Circular No. 07/2026 dated 28-09-2026 (F. No. 225/128/2026/ITA-II)", "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Last year's Circulars 14/2025 and 15/2025 were applied to Form 10B/10BB in the same way.", "code": "10B/10BB" }, { "id": "income-tax-updated-return", "title": "Updated return (ITR-U) - last date", "form": "ITR-U (section 139(8A) / 263(6))", "category": "income-tax", "authority": "CBDT / Income Tax Department", "summary": "An updated return can be filed within 48 months from the end of the assessment year (1961 Act) or from the end of the financial year after the tax year (2025 Act) - i.e. by 31 March five years after the income year - with additional tax on the tax and interest due.", "applicability": "Any person, whether or not a return was filed, except where it would reduce tax, create or increase a refund or loss, or where proceedings, search or prosecution bar it.", "audience": [ "individual", "company", "firm", "llp", "trust" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 60 }, "law": "Sections 139(8A) and 140B, Income-tax Act, 1961; sections 263(6) and 267, Income-tax Act, 2025", "penalty": "Additional income-tax of 25%, 50%, 60% or 70% of the tax and interest depending on how late it is filed (section 140B / 267); a further 10% applies if filed in response to a reassessment notice (section 140B(3A), Finance Act 2026).", "exposure": { "other": [ "Additional tax of 25% to 70% of tax and interest" ], "basis": "140B / 267 additional income-tax on aggregate tax and interest; not a fee or penalty" }, "sources": [ { "title": "CBDT FAQs on Interplay and Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 (v2.0)", "url": "https://www.incometaxindia.gov.in/documents/20117/43120/Updated-FQAs-on-Interplay%26Transitions.pdf/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?version=2.0&t=1791877981764&download=true", "kind": "faq" }, { "title": "Income-tax Act, 2025 (30 of 2025) - text as passed by Parliament (PRS Legislative Research copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2025/Bill_as_passed_by_LS_Income_Tax_(No.2)_Bill.pdf", "kind": "act" }, { "title": "TaxGuru - Missed ITR deadline for FY 2025-26: belated, revised and updated returns", "url": "https://taxguru.in/income-tax/not-filed-your-it-return-by-4th-august-file-it-now.html", "kind": "secondary" }, { "title": "Income Tax e-filing portal - Latest news", "url": "https://www.incometax.gov.in/iec/foportal/latest-news", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "In-window last dates: AY 2022-23 (FY 2021-22) on 31 March 2027 and AY 2023-24 (FY 2022-23) on 31 March 2028 (the portal released AY 2022-23 ITR-U utilities in June 2026). AY 2026-27 runs to 31 March 2031 and tax year 2026-27 to 31 March 2032.", "code": "ITR-U" }, { "id": "gst-bank-account-rule10a", "title": "Bank account details after new GST registration", "form": "REG-14 (non-core amendment)", "category": "gst", "authority": "CBIC / GSTN", "summary": "A newly registered person must add bank account details on the GST portal within 30 days of registration or before filing the first GSTR-1/IFF, whichever is earlier.", "applicability": "All new registrants except TDS/TCS registrations and suo moto (temporary) registrations; not mandatory for OIDAR and non-resident taxpayers unless an OIDAR supplier has a representative in India.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "event", "trigger": "Within 30 days of grant of registration, or before furnishing the first GSTR-1/IFF, whichever is earlier", "law": "Rule 10A, CGST Rules 2017; Rule 21(d) (cancellation for breach of Rule 10A)", "penalty": "Since December 2025 the portal automatically suspends the registration when bank details are not furnished within 30 days; the cancellation proceeding is dropped once details are added. Continued default can lead to cancellation (Rule 21(d)).", "exposure": { "other": [ "Automatic suspension of registration (portal, from December 2025)", "Cancellation possible under Rule 21(d)" ], "basis": "Non-monetary: suspension and possible cancellation." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 10A (bank account details)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter3/rule10a_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Rules 2017, Rule 21 (cancellation grounds)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter3/rule21_v1.00.html", "kind": "rules" }, { "title": "GSTN advisory - Auto suspension for non-furnishing of bank details (05-12-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/641", "kind": "portal" }, { "title": "GSTN advisory - Furnishing of bank account details as per Rule 10A (20-11-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/637", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "2025 change: automatic suspension implemented on the portal (GSTN advisory 05-12-2025).", "code": "REG-14" }, { "id": "gst-cmp02-opt-in", "title": "CMP-02 opt into composition for next FY", "form": "GST CMP-02", "category": "gst", "authority": "CBIC / GSTN", "summary": "Intimation by an existing registered person opting to pay tax under the composition scheme for the coming FY; ITC-03 reversing credit on stock follows within 60 days of the FY start.", "applicability": "Registered persons eligible under Section 10 (AATO up to Rs 1.5 crore, Rs 75 lakh in the eight notified States; Rs 50 lakh for the services scheme) who want composition from 1 April.", "audience": [ "gst", "firm", "individual", "company" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 0 }, "law": "Section 10, CGST Act 2017; Rule 3(3), CGST Rules 2017 ('prior to the commencement of the financial year'); Notification 14/2019-CT", "penalty": "No fee or penalty; a late intimation simply means the composition scheme cannot be used for that FY.", "exposure": { "other": [ "Cannot opt into composition for the coming FY; normal GST applies" ], "basis": "No monetary consequence; option lapses for the year." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 3 (composition intimation)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter2/rule3_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 10 (composition levy)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter3/section10_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 14/2019-Central Tax (composition turnover limits)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000701/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Modelling convention: the occurrence dated 31 March at the end of FY X is the last day to opt in for FY X+1. ITC-03 is due within 60 days of the start of the new FY (Rule 3(3)).", "code": "CMP-02" }, { "id": "gst-cmp08-composition", "title": "CMP-08 quarterly tax statement (composition)", "form": "GST CMP-08", "category": "gst", "authority": "CBIC / GSTN", "summary": "Quarterly statement-cum-challan through which composition taxpayers pay the self-assessed composition tax for the quarter in cash.", "applicability": "Persons paying tax under Section 10: goods/restaurant composition with AATO up to Rs 1.5 crore (Rs 75 lakh in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand) and the services scheme under Section 10(2A) up to Rs 50 lakh. Nil statement required.", "audience": [ "gst", "firm", "individual", "company" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 18, "monthOffset": 1 }, "law": "Section 10 and second proviso to Section 39(7), CGST Act 2017; Rule 62(1)(i), CGST Rules 2017; Notification 14/2019-CT (turnover limits)", "penalty": "No late fee for CMP-08 (GST portal FAQ). Interest at 18% p.a. under Section 50 on tax paid late. Two consecutive missed quarters block e-way bills (Rule 138E(a)).", "exposure": { "interestPctPerAnnum": 18, "other": [ "E-way bill generation blocked after two consecutive missed CMP-08 statements (Rule 138E(a))" ], "basis": "GST portal FAQ: no late fee for CMP-08; Section 50(1) interest 18% p.a. on late tax." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 62 (CMP-08, GSTR-4)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule62_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 10 (composition levy)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter3/section10_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 14/2019-Central Tax (composition turnover limits)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000701/ENG/Notifications", "kind": "notification" }, { "title": "GST portal FAQ - Form GST CMP-08 (due date, no late fee)", "url": "https://tutorial.gst.gov.in/userguide/returns/FAQs_CMP02.htm", "kind": "faq" }, { "title": "CBIC - CGST Rules 2017, Rule 138E (e-way bill blocking)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter16/rule138e_v1.00.html", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due 18 Jul, 18 Oct, 18 Jan and 18 Apr. The annual composition return is GSTR-4 (gst-gstr4-annual).", "code": "CMP-08", "tags": [ "gst-composition" ] }, { "id": "gst-einvoice-30-day-reporting", "title": "E-invoice IRP reporting within 30 days (AATO Rs 10 cr+)", "form": "e-invoice (IRN)", "category": "gst", "authority": "CBIC / GSTN", "summary": "Invoices, credit notes and debit notes must be reported to the Invoice Registration Portal within 30 days of the document date; the IRP rejects older documents.", "applicability": "Taxpayers with aggregate annual turnover of Rs 10 crore or more (from 1 April 2025; the limit first applied to AATO of Rs 100 crore and above under a GSTN advisory of 13-09-2023). E-invoicing itself is mandatory once AATO in any FY from 2017-18 exceeds Rs 5 crore (Notification 10/2023-CT).", "audience": [ "gst", "company", "firm", "llp" ], "frequency": "event", "trigger": "Within 30 days of the date of each invoice, credit note or debit note requiring an IRN", "law": "Rule 48(4)-(6), CGST Rules 2017; Notification 13/2020-CT as amended by Notification 10/2023-CT; GSTN advisory dated 05-11-2024 (portal validation)", "penalty": "The IRP rejects documents older than 30 days. An invoice not issued through the IRP is not a valid invoice (Rule 48(5)), so the buyer's ITC is at risk and the supplier faces penalty under Section 122 (higher of Rs 10,000 or the tax involved for supply without a valid invoice; up to Rs 25,000 under Section 122(3)(e)).", "exposure": { "fixedPenalty": 10000, "other": [ "Invoice invalid without IRN; buyer's ITC denied" ], "basis": "Rule 48(5) invalidity; Section 122(1)(i) penalty of the higher of Rs 10,000 or tax evaded; Section 122(3)(e) up to Rs 25,000." }, "effective": { "from": "2025-04-01", "to": null }, "sources": [ { "title": "GSTN advisory - Time limit for reporting e-invoices, AATO Rs 10 crore and above (05-11-2024)", "url": "https://www.gst.gov.in/newsandupdates/read/543", "kind": "portal" }, { "title": "CBIC - CGST Rules 2017, Rule 48 (manner of issuing invoice, e-invoice)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter6/rule48_v1.00.html", "kind": "rules" }, { "title": "CBIC - Notification 10/2023-Central Tax (e-invoicing above Rs 5 crore)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1009732/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 13/2020-Central Tax (e-invoice class of persons)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000623/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - CGST Act 2017, Section 122 (penalties)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter19/section122_v1.00.html", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The 30-day limit is a portal validation announced by GSTN, not a separate notification. No further lowering of the threshold was found as of October 2026. The 57th Council recommended extending e-invoicing to RCM purchases from unregistered persons and to import of services for AATO of Rs 5 crore and above; not yet notified.", "code": "E-INVOICE" }, { "id": "gst-first-appeal", "title": "First appeal to Appellate Authority (APL-01)", "form": "GST APL-01", "category": "gst", "authority": "CBIC / State GST departments", "summary": "Appeal against an adjudication order to the Appellate Authority (Commissioner (Appeals) or State equivalent), with the mandatory pre-deposit.", "applicability": "Any person aggrieved by a decision or order of an adjudicating authority under the CGST/SGST/UTGST Acts.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "event", "trigger": "Within three months from the date the order is communicated (the Appellate Authority may allow one further month for sufficient cause)", "law": "Section 107(1), (4) and (6), CGST Act 2017", "penalty": "Appeal barred beyond the condonable period. Pre-deposit: the admitted amount plus 10% of disputed tax (capped at Rs 20 crore CGST); for penalty-only orders, 10% of the penalty (from 1-10-2025).", "exposure": { "other": [ "Order becomes final if not appealed in time", "Pre-deposit of 10% of disputed tax (cap Rs 20 crore CGST) or 10% of penalty for penalty-only orders" ], "basis": "Limitation under Section 107; pre-deposit under Section 107(6)." }, "sources": [ { "title": "CBIC - CGST Act 2017, Section 107 (first appeal)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter18/section107_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 16/2025-Central Tax (Finance Act 2025 provisions from 1-10-2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010466/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The penalty-only pre-deposit proviso came from the Finance Act 2025 (in force 1-10-2025). The 57th Council recommended a Rs 40 crore (Rs 20 crore CGST + Rs 20 crore SGST) ceiling for penalty-only orders; not yet enacted.", "code": "APL-01" }, { "id": "gst-gstat-appeal", "title": "Appeal to GST Appellate Tribunal (GSTAT)", "form": "GST APL-05", "category": "gst", "authority": "GSTAT / Department of Revenue", "summary": "Second appeal, filed online on the GSTAT e-filing portal, against an order of the Appellate Authority or Revisional Authority, with the additional pre-deposit.", "applicability": "Taxpayers aggrieved by orders under Section 107 or 108 (the Tribunal may decline cases where tax, ITC, fine, fee or penalty involved is Rs 50,000 or less).", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "event", "trigger": "Within three months from communication of the first-appeal or revision order (cross-objections within 45 days of notice); orders communicated before 1 May 2026 could be appealed until 31 July 2026", "law": "Section 112(1), (5), (6) and (8), CGST Act 2017; GSTAT (Procedure) Rules 2025; Department of Revenue notification under Section 112 dated 30-06-2026 (superseding S.O. 4220(E) dated 17-09-2025)", "penalty": "Late appeals can be admitted only within a further three months for sufficient cause (Section 112(6)). Pre-deposit of 10% of the remaining disputed tax in addition to the first-appeal deposit, capped at Rs 20 crore CGST; 10% of penalty for penalty-only orders (from 1-10-2025).", "exposure": { "other": [ "Order becomes final if not appealed in time", "Additional pre-deposit of 10% of remaining disputed tax (cap Rs 20 crore CGST)" ], "basis": "Limitation and condonation under Section 112(1) and (6); pre-deposit under Section 112(8)." }, "sources": [ { "title": "CBIC - CGST Act 2017, Section 112 (appeal to GSTAT)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter18/section112_v1.00.html", "kind": "act" }, { "title": "Department of Revenue notification dated 30-06-2026 under Section 112 (GSTAT outer date 31-07-2026)", "url": "https://efiling.gstat.gov.in/downloads/manual/GSTAT_Due_date_Notification.pdf", "kind": "notification" }, { "title": "GSTAT - What's new: GSTAT due date notification (30-06-2026)", "url": "https://gstat.gov.in/whats-new/32", "kind": "portal" }, { "title": "CBIC - Notification 13/2025-Central Tax (CGST Third Amendment Rules 2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010462/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 02/2026-Central Tax (GSTAT Principal Bench, Section 101B)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010680/ENG/Notifications", "kind": "notification" }, { "title": "Taxguru - GSTAT appeal deadlines and S.O. 4220(E) dated 17-09-2025", "url": "https://taxguru.in/goods-and-service-tax/gstat-appeal-deadlines-clarified-backlog-cases-filed-30-june-2026.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "GSTAT e-filing opened in September 2025 with a staggered, batch-wise filing schedule (window dates per secondary source). Appeal forms were substituted by Notification 13/2025-CT (from 22-09-2025), including rule 110A for single-member benches. From 1 April 2026 the Principal Bench also hears appeals under Section 101B (Notification 02/2026-CT). See gst-gstat-backlog-deadline for the one-time outer date.", "code": "APL-05" }, { "id": "gst-gstat-backlog-deadline", "title": "GSTAT backlog appeals outer date (31 Jul 2026)", "form": "GST APL-05", "category": "gst", "authority": "GSTAT / Department of Revenue", "summary": "One-time outer date for filing GSTAT appeals against first-appeal or revision orders communicated before 1 May 2026 (departmental applications: orders passed before 1 February 2026).", "applicability": "Taxpayers with Section 107/108 orders communicated before 1 May 2026 that had not yet been appealed to GSTAT.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "one-time", "schedule": { "kind": "fixed", "dates": [ { "due": "2026-07-31", "period": "Orders communicated before 2026-05-01" } ] }, "trigger": "Fixed outer date notified under Section 112(1) and (3)", "law": "Section 112(1) and (3), CGST Act 2017; Department of Revenue notification dated 30-06-2026 (F. No. A-50/7/2025-GSTAT-DoR), superseding S.O. 4220(E) dated 17-09-2025", "penalty": "Appeals after the outer date are time-barred, subject only to condonation within three months under Section 112(6).", "exposure": { "other": [ "Backlog appeal time-barred after the outer date" ], "basis": "Limitation; no fee." }, "sources": [ { "title": "Department of Revenue notification dated 30-06-2026 under Section 112 (GSTAT outer date 31-07-2026)", "url": "https://efiling.gstat.gov.in/downloads/manual/GSTAT_Due_date_Notification.pdf", "kind": "notification" }, { "title": "GSTAT - What's new: GSTAT due date notification (30-06-2026)", "url": "https://gstat.gov.in/whats-new/32", "kind": "portal" }, { "title": "Taxguru - GSTAT appeal deadlines and S.O. 4220(E) dated 17-09-2025", "url": "https://taxguru.in/goods-and-service-tax/gstat-appeal-deadlines-clarified-backlog-cases-filed-30-june-2026.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The earlier S.O. 4220(E) (17-09-2025) had set 30-06-2026 for orders communicated before 1-04-2026 (details from secondary source; the S.O. itself was not opened). Orders communicated on or after 1 May 2026 follow the normal three-month limit (gst-gstat-appeal). The GSTAT portal also accepted a recorded 'intent to file' by 31-07-2026 as timely filing where users faced registration or e-filing problems.", "code": "APL-05" }, { "id": "gst-gstr1-monthly", "title": "GSTR-1 outward supplies (monthly filers)", "form": "GSTR-1", "category": "gst", "authority": "CBIC / GSTN", "summary": "Statement of outward supplies for the month (B2B invoices, B2C summaries, exports, credit/debit notes, HSN summary). It feeds buyers' GSTR-2B/IMS and auto-populates the supplier's GSTR-3B liability.", "applicability": "Every regular registered person not in the QRMP scheme (mandatory monthly filing once AATO exceeds Rs 5 crore). Not for composition taxpayers, ISD, non-resident persons, OIDAR suppliers, TDS deductors or TCS collectors. A nil statement is required for months with no supplies.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 11, "monthOffset": 1 }, "law": "Section 37(1), CGST Act 2017; Rule 59, CGST Rules 2017; Notification 83/2020-Central Tax (11th of the following month)", "penalty": "Late fee under Section 47 as limited by Notifications 4/2018-CT and 20/2021-CT: Rs 50 per day combined (Rs 20 if nil), capped at Rs 500 for nil statements, Rs 2,000 (AATO up to Rs 1.5 crore), Rs 5,000 (Rs 1.5-5 crore) and the statutory Rs 10,000 above Rs 5 crore. GSTR-1 cannot be filed while the previous GSTR-3B is pending (Rule 59(6)); two missed periods block e-way bills (Rule 138E(c)); filing is barred three years after the due date (Section 37(5)).", "exposure": { "lateFeePerDay": 50, "lateFeeCap": 10000, "other": [ "E-way bill generation blocked after two missed GSTR-1 periods (Rule 138E(c))", "Cannot file GSTR-1 while the preceding GSTR-3B is unfiled (Rule 59(6))", "Buyers do not see the invoices in GSTR-2B, putting their ITC at risk", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1) read with Notifications 4/2018-CT and 20/2021-CT: Rs 25 CGST + Rs 25 SGST per day (Rs 10 + Rs 10 if no outward supplies); total caps Rs 500 (nil) / Rs 2,000 (AATO up to Rs 1.5 crore) / Rs 5,000 (Rs 1.5-5 crore) / Rs 10,000 statutory (above Rs 5 crore). No interest as no tax is paid with GSTR-1." }, "overrides": [ { "period": "2024-12", "due": "2025-01-13", "originalDue": "2025-01-11", "reason": "Extended by Notification 01/2025-Central Tax dated 10-01-2025", "source": { "title": "CBIC - Notification 01/2025-Central Tax (GSTR-1 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010249/ENG/Notifications" } } ], "sources": [ { "title": "CBIC - Notification 83/2020-Central Tax (GSTR-1 due dates)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000547/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - CGST Rules 2017, Rule 59 (GSTR-1, IFF, GSTR-1A)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule59_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 37 (outward supplies)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section37_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 20/2021-Central Tax (GSTR-1 late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000513/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 4/2018-Central Tax (GSTR-1 late fee per day)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000794/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 01/2025-Central Tax (GSTR-1 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010249/ENG/Notifications", "kind": "notification" }, { "title": "GSTN advisory - Extension of due date for GSTR-1 and GSTR-3B (10-01-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/571", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "QRMP taxpayers use gst-gstr1-quarterly-qrmp and the optional IFF instead. Same-period corrections go in GSTR-1A before GSTR-3B is filed (gst-gstr1a-amendment). Since the July 2025 period the liability that GSTR-1/1A/IFF auto-populates into GSTR-3B is locked, so GSTR-1 accuracy now drives GSTR-3B. The 57th GST Council (8 Oct 2026) recommended GSTR-1/1A/IFF enhancements and an alternate amendment mechanism from the April 2027 return; not notified as of 14 Oct 2026.", "code": "GSTR-1", "tags": [ "gst-monthly" ] }, { "id": "gst-gstr1-quarterly-qrmp", "title": "GSTR-1 outward supplies (quarterly, QRMP)", "form": "GSTR-1", "category": "gst", "authority": "CBIC / GSTN", "summary": "Quarterly statement of outward supplies for taxpayers in the QRMP scheme, covering the third month of the quarter plus any first- and second-month invoices not already uploaded through IFF.", "applicability": "Registered persons with AATO up to Rs 5 crore in the preceding FY who have opted for quarterly filing under Rule 61A (QRMP). Nil statement required.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 13, "monthOffset": 1 }, "law": "Section 37(1) and proviso to Section 39(1), CGST Act 2017; Rules 59 and 61A, CGST Rules 2017; Notifications 83/2020-CT (13th of month after the quarter) and 84/2020-CT", "penalty": "Late fee under Section 47 as limited by Notifications 4/2018-CT and 20/2021-CT: Rs 50 per day combined (Rs 20 if nil), capped at Rs 500 (nil), Rs 2,000 (AATO up to Rs 1.5 crore) or Rs 5,000 (Rs 1.5-5 crore). GSTR-1/IFF is blocked while the previous GSTR-3B is pending (Rule 59(6)); e-way bills blocked after two missed quarters (Rule 138E(c)); barred after three years.", "exposure": { "lateFeePerDay": 50, "lateFeeCap": 5000, "other": [ "E-way bill generation blocked after two missed GSTR-1 quarters (Rule 138E(c))", "Cannot file GSTR-1/IFF while the preceding GSTR-3B is unfiled (Rule 59(6))", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1) read with Notifications 4/2018-CT and 20/2021-CT: Rs 25 CGST + Rs 25 SGST per day (Rs 10 + Rs 10 if no outward supplies); total caps Rs 500 (nil) / Rs 2,000 (AATO up to Rs 1.5 crore) / Rs 5,000 (Rs 1.5-5 crore). No interest as no tax is paid with GSTR-1. QRMP is limited to AATO up to Rs 5 crore, so the Rs 5,000 slab is the highest." }, "overrides": [ { "period": "FY2024-25-Q3", "due": "2025-01-15", "originalDue": "2025-01-13", "reason": "Extended by Notification 01/2025-Central Tax dated 10-01-2025 (Oct-Dec 2024 quarter)", "source": { "title": "CBIC - Notification 01/2025-Central Tax (GSTR-1 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010249/ENG/Notifications" } } ], "sources": [ { "title": "CBIC - Notification 83/2020-Central Tax (GSTR-1 due dates)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000547/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 84/2020-Central Tax (QRMP class of persons)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000546/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - CGST Rules 2017, Rule 59 (GSTR-1, IFF, GSTR-1A)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule59_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Rules 2017, Rule 61A (QRMP option)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule61a_v1.00.html", "kind": "rules" }, { "title": "CBIC - Notification 20/2021-Central Tax (GSTR-1 late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000513/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 01/2025-Central Tax (GSTR-1 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010249/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due on the 13th of the month after each quarter (13 Jul, 13 Oct, 13 Jan, 13 Apr). IFF is not available for the third month of a quarter; the quarterly GSTR-1 is due instead.", "code": "GSTR-1 Q", "tags": [ "gst-qrmp" ] }, { "id": "gst-gstr10-final-return", "title": "GSTR-10 final return after cancellation", "form": "GSTR-10", "category": "gst", "authority": "CBIC / GSTN", "summary": "Final return by a person whose registration is cancelled, declaring stock and the ITC/tax payable on it under Section 29(5).", "applicability": "Regular taxpayers (required to file under Section 39(1)) whose registration has been cancelled, voluntarily or by the officer. Not for composition, ISD, TDS/TCS, casual or non-resident persons.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "event", "trigger": "Within three months of the effective date of cancellation or the date of the cancellation order, whichever is later", "law": "Sections 29(5) and 45, CGST Act 2017; Rule 81, CGST Rules 2017", "penalty": "Late fee under Section 47(1): Rs 100 CGST + Rs 100 SGST per day, capped at Rs 5,000 each (amnesties under Notifications 68/2020-CT and 08/2023-CT were time-bound and have lapsed). From January 2026, interest on a late final GSTR-3B is collected through GSTR-10. Non-filers face a Section 46 notice and best-judgment assessment (Section 62).", "exposure": { "lateFeePerDay": 200, "lateFeeCap": 10000, "interestPctPerAnnum": 18, "other": [ "Best-judgment assessment under Section 62 after Section 46 notice" ], "basis": "Section 47(1) statutory: Rs 100 CGST + Rs 100 SGST per day, cap Rs 5,000 + Rs 5,000; Section 50 interest 18% p.a." }, "sources": [ { "title": "CBIC - CGST Act 2017, Section 45 (final return)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section45_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Rules 2017, Rule 81 (final return GSTR-10)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule81_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 47 (late fee)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section47_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 62 (assessment of non-filers)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter12/section62_v1.00.html", "kind": "act" }, { "title": "GST portal FAQ - Form GSTR-10", "url": "https://tutorial.gst.gov.in/userguide/returns/FAQs_GSTR-10.htm", "kind": "faq" }, { "title": "CBIC - Notification 08/2023-Central Tax (GSTR-10 amnesty)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1009690/ENG/Notifications", "kind": "notification" }, { "title": "GSTN advisory - Interest collection and related enhancements in GSTR-3B (Jan 2026 period)", "url": "https://tutorial.gst.gov.in/downloads/news/final_advisory_on_interest_calculator.pdf", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The 57th Council recommended automatic acceptance of cancellation applications once returns (including GSTR-10 within time) are filed; not yet implemented.", "code": "GSTR-10" }, { "id": "gst-gstr11-uin", "title": "GSTR-11 inward supplies statement (UIN holders)", "form": "GSTR-11 / RFD-10", "category": "gst", "authority": "CBIC / GSTN", "summary": "Statement of inward supplies by UIN holders (UN bodies, embassies, consulates and other notified persons) used to claim refund of GST paid on purchases through RFD-10.", "applicability": "Persons holding a Unique Identity Number under Section 55 who claim refund of tax on inward supplies.", "audience": [ "gst", "foreign" ], "frequency": "event", "trigger": "After the end of each quarter in which taxable inward supplies were received, before filing the RFD-10 refund claim; the refund must be claimed within two years from the last day of that quarter", "law": "Sections 54(2) and 55, CGST Act 2017; Rule 82, CGST Rules 2017", "penalty": "No late fee. GSTR-11 itself has no due date, but the refund right lapses two years after the end of the quarter (Section 54(2)).", "exposure": { "other": [ "Refund of GST on purchases time-barred two years after the quarter" ], "basis": "No fee; time bar on the refund under Section 54(2)." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 82 (GSTR-11 for UIN holders)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule82_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 54 (refunds)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter11/section54_v1.00.html", "kind": "act" }, { "title": "GST portal FAQ - Form GSTR-11 (quarterly, no due date)", "url": "https://tutorial.gst.gov.in/userguide/returns/FAQs_GSTR-11.htm", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Many calendars list GSTR-11 on the 28th of the following month. The GST portal FAQ (checked 14-10-2026) says it is filed quarterly, is not needed for quarters without inward supplies, and has no due date.", "code": "GSTR-11" }, { "id": "gst-gstr1a-amendment", "title": "GSTR-1A same-period amendment (optional)", "form": "GSTR-1A", "category": "gst", "authority": "CBIC / GSTN", "summary": "Optional form to add missed supplies or amend records of the current period's GSTR-1/IFF before GSTR-3B is filed; corrected values flow straight into GSTR-3B.", "applicability": "Any GSTR-1 filer (monthly or QRMP) who needs to correct or add records for the same tax period. Optional and can be filed only once per period; no nil filing.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "event", "trigger": "Optional: opens on the later of the GSTR-1 due date or its actual filing date and closes when GSTR-3B for the same period is filed", "law": "First proviso to Rule 59(1) and Rule 59(4A), CGST Rules 2017 (inserted by Notification 12/2024-CT)", "penalty": "No late fee or due date. Once GSTR-3B is filed, records of that period can only be amended in a later GSTR-1, and the locked GSTR-3B liability cannot be edited directly.", "exposure": { "other": [ "After GSTR-3B is filed, corrections move to a later GSTR-1 and the locked GSTR-3B values stand for that period" ], "basis": "Optional facility; no late fee, interest or penalty for not using it." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 59 (GSTR-1, IFF, GSTR-1A)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule59_v1.00.html", "kind": "rules" }, { "title": "GST portal FAQ - Form GSTR-1A", "url": "https://tutorial.gst.gov.in/userguide/returns/FAQs_Creation_of_Outward_Supplies_Return_in_GSTR-1A.htm", "kind": "faq" }, { "title": "GSTN advisory - Non-editable auto-populated liability in GSTR-3B (07-06-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/606", "kind": "portal" }, { "title": "GSTN advisory - Table 3.2 of GSTR-3B non-editable (05-12-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/640", "kind": "portal" }, { "title": "CBIC - Notification 12/2024-Central Tax (CGST Amendment Rules 2024)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010097/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "GSTR-1A became the only route to fix current-period liability once GSTR-3B Table 3 auto-populated values were locked (July 2025 period) and Table 3.2 values were locked (November 2025 period).", "code": "GSTR-1A" }, { "id": "gst-gstr3b-monthly", "title": "GSTR-3B return and tax payment (monthly filers)", "form": "GSTR-3B", "category": "gst", "authority": "CBIC / GSTN", "summary": "Monthly summary return with payment of GST: outward liability (auto-populated from GSTR-1/1A/IFF), ITC from GSTR-2B as shaped by IMS actions, reversals and interest.", "applicability": "Regular registered persons not in QRMP (compulsory once AATO exceeds Rs 5 crore). Not for composition taxpayers, ISD, non-resident persons, OIDAR suppliers, TDS deductors or TCS collectors. Nil return required.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 20, "monthOffset": 1 }, "law": "Sections 39(1) and 39(7), CGST Act 2017; Rule 61(1)(i), CGST Rules 2017", "penalty": "Late fee under Section 47 as limited by Notifications 76/2018-CT and 19/2021-CT: Rs 50 per day combined (Rs 20 if nil), capped at Rs 500 (nil), Rs 2,000 (AATO up to Rs 1.5 crore), Rs 5,000 (Rs 1.5-5 crore) and Rs 10,000 (above Rs 5 crore). Interest at 18% p.a. under Section 50(1) on tax paid late. Two missed returns block e-way bills (Rule 138E(b)); six months of non-filing is a ground for cancellation (Rule 21(h)); Section 46 notice and best-judgment assessment under Section 62; barred after three years (Section 39(11)).", "exposure": { "lateFeePerDay": 50, "lateFeeCap": 10000, "interestPctPerAnnum": 18, "other": [ "E-way bill generation blocked after two missed returns (Rule 138E(b))", "Registration liable to cancellation after six months of non-filing (Section 29(2)(c), Rule 21(h))", "Best-judgment assessment after Section 46 notice (Section 62)", "Next GSTR-1 cannot be filed until this return is filed (Rule 59(6))", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1) read with Notifications 76/2018-CT and 19/2021-CT: Rs 25 CGST + Rs 25 SGST per day (Rs 10 + Rs 10 if nil tax); total caps Rs 500 (nil) / Rs 2,000 (AATO up to Rs 1.5 crore) / Rs 5,000 (Rs 1.5-5 crore) / Rs 10,000 statutory (above Rs 5 crore). Section 50(1) interest 18% p.a. on tax paid late (on the cash-ledger portion, proviso to Section 50(1))." }, "overrides": [ { "period": "2024-12", "due": "2025-01-22", "originalDue": "2025-01-20", "reason": "Extended by Notification 02/2025-Central Tax dated 10-01-2025", "source": { "title": "CBIC - Notification 02/2025-Central Tax (GSTR-3B December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010250/ENG/Notifications" } }, { "period": "2025-09", "due": "2025-10-25", "originalDue": "2025-10-20", "reason": "Extended by Notification 17/2025-Central Tax dated 18-10-2025", "source": { "title": "CBIC - Notification 17/2025-Central Tax (GSTR-3B September 2025 / Jul-Sep 2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010488/ENG/Notifications" } }, { "period": "2026-03", "due": "2026-04-21", "originalDue": "2026-04-20", "reason": "Extended by Notification 01/2026-Central Tax dated 21-04-2026 (effective 20-04-2026), monthly filers under Rule 61(1)(i) only", "source": { "title": "CBIC - Notification 01/2026-Central Tax (GSTR-3B March 2026 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010630/ENG/Notifications" } } ], "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 61 (GSTR-3B, QRMP due dates, PMT-06)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule61_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 39 (returns)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section39_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 47 (late fee)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section47_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 50 (interest)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter10/section50_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 19/2021-Central Tax (GSTR-3B late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000514/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 76/2018-Central Tax (GSTR-3B late fee per day)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000721/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 02/2025-Central Tax (GSTR-3B December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010250/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 12/2025-Central Tax (GSTR-3B July 2025, Maharashtra districts)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010424/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 17/2025-Central Tax (GSTR-3B September 2025 / Jul-Sep 2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010488/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 01/2026-Central Tax (GSTR-3B March 2026 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010630/ENG/Notifications", "kind": "notification" }, { "title": "GSTN advisory - GSTR-3B July 2025 extension for Maharashtra districts", "url": "https://www.gst.gov.in/newsandupdates/read/620", "kind": "portal" }, { "title": "GSTN advisory - Non-editable auto-populated liability in GSTR-3B", "url": "https://www.gst.gov.in/newsandupdates/read/606", "kind": "portal" }, { "title": "GSTN advisory - Interest collection and related enhancements in GSTR-3B (Jan 2026 period)", "url": "https://tutorial.gst.gov.in/downloads/news/final_advisory_on_interest_calculator.pdf", "kind": "portal" }, { "title": "GSTN advisory - Tax liability breakup confirmation in GSTR-3B (16-03-2026)", "url": "https://www.gst.gov.in/newsandupdates/read/653", "kind": "portal" }, { "title": "GSTN advisory - New changes in IMS (23-09-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/624", "kind": "portal" }, { "title": "GST Council 57th meeting recommendations (PIB release, hosted on GST portal)", "url": "https://tutorial.gst.gov.in/downloads/news/press_release.pdf", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "2025-2026 portal changes: liability auto-populated from GSTR-1/1A/IFF is non-editable from the July 2025 period (filed Aug 2025) and Table 3.2 from the November 2025 period; from the January 2026 period system-computed interest in Table 5.1 is auto-populated in the next GSTR-3B and cannot be reduced; from the February 2026 period the 'tax liability breakup' must be confirmed before filing. ITC comes from GSTR-2B (generated on the 14th) after IMS accept/reject/pending actions, which can be taken until GSTR-3B is filed; credit notes may be kept pending for one period from the October 2025 period. The 57th GST Council (8 Oct 2026) recommended waiving the Section 39(1) return late fee for taxpayers with turnover up to Rs 5 crore if the return is filed by the end of the month in which it was due; not notified as of 14 Oct 2026. The 2025-07 override carries a 'states' key because it covered only five Maharashtra districts. State-specific extension (MH): 2025-07 moved to 2025-08-27. Notification 12/2025-Central Tax dated 20-08-2025 (heavy rains): applies ONLY to registered persons whose principal place of business is in Mumbai (City), Mumbai (Suburban), Thane, Raigad or Palghar districts of Maharashtra Notification 12/2025-Central Tax dated 20-08-2025 (heavy rains) extended the July 2025 return to 27-08-2025 only for monthly filers whose principal place of business is in the Mumbai (City), Mumbai (Suburban), Thane, Raigad or Palghar districts of Maharashtra; the calendar shows the general date.", "code": "GSTR-3B", "tags": [ "gst-monthly" ] }, { "id": "gst-gstr3b-qrmp-22", "title": "GSTR-3B quarterly QRMP (22nd - western/southern group)", "form": "GSTR-3B", "category": "gst", "authority": "CBIC / GSTN", "summary": "Quarterly GSTR-3B for QRMP taxpayers, adjusting the PMT-06 deposits of the first two months against the quarter's liability. The due date depends on the State/UT of the principal place of business.", "applicability": "QRMP taxpayers (AATO up to Rs 5 crore) whose principal place of business is in: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands, Lakshadweep. Nil return required.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 22, "monthOffset": 1 }, "law": "Proviso to Section 39(1), CGST Act 2017; Rule 61(1)(ii) and Table (S. No. 1), CGST Rules 2017 (substituted by Notification 82/2020-CT); Notification 84/2020-CT", "penalty": "Late fee under Section 47 as limited by Notifications 76/2018-CT and 19/2021-CT: Rs 50 per day combined (Rs 20 if nil), capped at Rs 500 (nil), Rs 2,000 (AATO up to Rs 1.5 crore) or Rs 5,000 (Rs 1.5-5 crore). Interest at 18% p.a. under Section 50 on tax paid late. Two missed quarters block e-way bills (Rule 138E(b)); two continuous missed quarters are a cancellation ground (Rule 21(i)); barred after three years.", "exposure": { "lateFeePerDay": 50, "lateFeeCap": 5000, "interestPctPerAnnum": 18, "other": [ "E-way bill generation blocked after two missed returns (Rule 138E(b))", "Registration liable to cancellation after two continuous missed quarterly returns (Rule 21(i))", "GSTR-1/IFF for the next period blocked (Rule 59(6)(b))", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1) read with Notifications 76/2018-CT and 19/2021-CT: Rs 25 CGST + Rs 25 SGST per day (Rs 10 + Rs 10 if nil tax); total caps Rs 500 (nil) / Rs 2,000 (AATO up to Rs 1.5 crore) / Rs 5,000 (Rs 1.5-5 crore). Section 50(1) interest 18% p.a. on tax paid late (on the cash-ledger portion, proviso to Section 50(1)). QRMP is limited to AATO up to Rs 5 crore." }, "states": [ "CG", "MP", "GJ", "MH", "KA", "GA", "KL", "TN", "TS", "AP", "DH", "PY", "AN", "LD" ], "overrides": [ { "period": "FY2024-25-Q3", "due": "2025-01-24", "originalDue": "2025-01-22", "reason": "Extended by Notification 02/2025-Central Tax dated 10-01-2025 (Oct-Dec 2024 quarter)", "source": { "title": "CBIC - Notification 02/2025-Central Tax (GSTR-3B December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010250/ENG/Notifications" } }, { "period": "FY2025-26-Q2", "due": "2025-10-25", "originalDue": "2025-10-22", "reason": "Extended by Notification 17/2025-Central Tax dated 18-10-2025 (Jul-Sep 2025 quarter, both State groups)", "source": { "title": "CBIC - Notification 17/2025-Central Tax (GSTR-3B September 2025 / Jul-Sep 2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010488/ENG/Notifications" } } ], "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 61 (GSTR-3B, QRMP due dates, PMT-06)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule61_v1.00.html", "kind": "rules" }, { "title": "CBIC - Notification 84/2020-Central Tax (QRMP class of persons)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000546/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 02/2025-Central Tax (GSTR-3B December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010250/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 17/2025-Central Tax (GSTR-3B September 2025 / Jul-Sep 2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010488/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 19/2021-Central Tax (GSTR-3B late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000514/ENG/Notifications", "kind": "notification" }, { "title": "ISO 3166-2:IN subdivision codes (Wikipedia summary)", "url": "https://en.wikipedia.org/wiki/ISO_3166-2:IN", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "State groups copied from the Rule 61(1)(ii) Table on the CBIC portal and confirmed by the identical Table in Notification 02/2025-CT. ISO codes: Telangana TS, Chhattisgarh CG, Uttarakhand UK, Odisha OD, and DH for the merged UT of Dadra and Nagar Haveli and Daman and Diu (the rule still names the two old UTs). Registrations under GST state code 97 (Other Territory) are not named in either group.", "code": "GSTR-3B Q", "tags": [ "gst-qrmp" ] }, { "id": "gst-gstr3b-qrmp-24", "title": "GSTR-3B quarterly QRMP (24th - northern/eastern group)", "form": "GSTR-3B", "category": "gst", "authority": "CBIC / GSTN", "summary": "Quarterly GSTR-3B for QRMP taxpayers, adjusting the PMT-06 deposits of the first two months against the quarter's liability. The due date depends on the State/UT of the principal place of business.", "applicability": "QRMP taxpayers (AATO up to Rs 5 crore) whose principal place of business is in: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi. Nil return required.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 24, "monthOffset": 1 }, "law": "Proviso to Section 39(1), CGST Act 2017; Rule 61(1)(ii) and Table (S. No. 2), CGST Rules 2017 (substituted by Notification 82/2020-CT); Notification 84/2020-CT", "penalty": "Late fee under Section 47 as limited by Notifications 76/2018-CT and 19/2021-CT: Rs 50 per day combined (Rs 20 if nil), capped at Rs 500 (nil), Rs 2,000 (AATO up to Rs 1.5 crore) or Rs 5,000 (Rs 1.5-5 crore). Interest at 18% p.a. under Section 50 on tax paid late. Two missed quarters block e-way bills (Rule 138E(b)); two continuous missed quarters are a cancellation ground (Rule 21(i)); barred after three years.", "exposure": { "lateFeePerDay": 50, "lateFeeCap": 5000, "interestPctPerAnnum": 18, "other": [ "E-way bill generation blocked after two missed returns (Rule 138E(b))", "Registration liable to cancellation after two continuous missed quarterly returns (Rule 21(i))", "GSTR-1/IFF for the next period blocked (Rule 59(6)(b))", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1) read with Notifications 76/2018-CT and 19/2021-CT: Rs 25 CGST + Rs 25 SGST per day (Rs 10 + Rs 10 if nil tax); total caps Rs 500 (nil) / Rs 2,000 (AATO up to Rs 1.5 crore) / Rs 5,000 (Rs 1.5-5 crore). Section 50(1) interest 18% p.a. on tax paid late (on the cash-ledger portion, proviso to Section 50(1)). QRMP is limited to AATO up to Rs 5 crore." }, "states": [ "HP", "PB", "UK", "HR", "RJ", "UP", "BR", "SK", "AR", "NL", "MN", "MZ", "TR", "ML", "AS", "WB", "JH", "OD", "JK", "LA", "CH", "DL" ], "overrides": [ { "period": "FY2024-25-Q3", "due": "2025-01-26", "originalDue": "2025-01-24", "reason": "Extended by Notification 02/2025-Central Tax dated 10-01-2025 (Oct-Dec 2024 quarter)", "source": { "title": "CBIC - Notification 02/2025-Central Tax (GSTR-3B December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010250/ENG/Notifications" } }, { "period": "FY2025-26-Q2", "due": "2025-10-25", "originalDue": "2025-10-24", "reason": "Extended by Notification 17/2025-Central Tax dated 18-10-2025 (Jul-Sep 2025 quarter, both State groups)", "source": { "title": "CBIC - Notification 17/2025-Central Tax (GSTR-3B September 2025 / Jul-Sep 2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010488/ENG/Notifications" } } ], "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 61 (GSTR-3B, QRMP due dates, PMT-06)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule61_v1.00.html", "kind": "rules" }, { "title": "CBIC - Notification 84/2020-Central Tax (QRMP class of persons)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000546/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 02/2025-Central Tax (GSTR-3B December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010250/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 17/2025-Central Tax (GSTR-3B September 2025 / Jul-Sep 2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010488/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 19/2021-Central Tax (GSTR-3B late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000514/ENG/Notifications", "kind": "notification" }, { "title": "ISO 3166-2:IN subdivision codes (Wikipedia summary)", "url": "https://en.wikipedia.org/wiki/ISO_3166-2:IN", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "State groups copied from the Rule 61(1)(ii) Table on the CBIC portal and confirmed by the identical Table in Notification 02/2025-CT. ISO codes: Telangana TS, Chhattisgarh CG, Uttarakhand UK, Odisha OD, and DH for the merged UT of Dadra and Nagar Haveli and Daman and Diu (the rule still names the two old UTs). Registrations under GST state code 97 (Other Territory) are not named in either group.", "code": "GSTR-3B Q", "tags": [ "gst-qrmp" ] }, { "id": "gst-gstr4-annual", "title": "GSTR-4 annual return (composition)", "form": "GSTR-4", "category": "gst", "authority": "CBIC / GSTN", "summary": "Annual return of composition taxpayers covering turnover, inward supplies (including RCM and from unregistered persons) and composition tax paid through CMP-08.", "applicability": "Every person who paid tax under Section 10 for any part of the FY, including those who opted out or whose registration was cancelled during the year.", "audience": [ "gst", "firm", "individual", "company" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 3 }, "law": "Section 39(2), CGST Act 2017; Rule 62(1)(ii) and proviso (30 June from FY 2024-25, inserted by Notification 12/2024-CT), CGST Rules 2017", "penalty": "Late fee under Section 47 as limited by Notifications 73/2017-CT and 21/2021-CT: Rs 50 per day combined (Rs 20 if nil), capped at Rs 500 (nil tax) or Rs 2,000 (others). Barred three years after the due date (Section 39(11)).", "exposure": { "lateFeePerDay": 50, "lateFeeCap": 2000, "other": [ "Section 29(2)(b): registration of a composition taxpayer may be cancelled if the annual return is more than three months late", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1) read with Notifications 73/2017-CT (Rs 25 CGST/day, Rs 10 if nil) and 21/2021-CT (CGST caps Rs 250 nil / Rs 1,000 others); totals with SGST Rs 50/day, caps Rs 500 / Rs 2,000." }, "effective": { "from": "2024-04-01", "to": null }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 62 (CMP-08, GSTR-4)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule62_v1.00.html", "kind": "rules" }, { "title": "CBIC - Notification 12/2024-Central Tax (CGST Amendment Rules 2024)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010097/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 21/2021-Central Tax (GSTR-4 late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000512/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 73/2017-Central Tax (GSTR-4 late fee per day)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000800/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - CGST Act 2017, Section 39 (returns)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section39_v1.00.html", "kind": "act" }, { "title": "GST portal FAQ - GSTR-4 (Annual Return)", "url": "https://tutorial.gst.gov.in/userguide/returns/faq_GSTR4annual.htm", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due date moved from 30 April to 30 June for FY 2024-25 onwards (Rule 62 proviso). The GST portal FAQ still says '30th of the month succeeding the financial year'; the rule text governs. The rule modelled here applies to FY 2024-25 onwards.", "code": "GSTR-4", "tags": [ "gst-composition" ] }, { "id": "gst-gstr5-nonresident", "title": "GSTR-5 return (non-resident taxable persons)", "form": "GSTR-5", "category": "gst", "authority": "CBIC / GSTN", "summary": "Monthly return of a non-resident taxable person covering imports, inward and outward supplies and tax, filed for every month of the registration period.", "applicability": "Non-resident taxable persons registered for a limited period (Section 24 and 27). Also due within 7 days after the registration validity ends, if that is earlier than the 13th.", "audience": [ "gst", "foreign" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 13, "monthOffset": 1 }, "law": "Section 39(5), CGST Act 2017 ('thirteen days', substituted by Finance Act 2022 w.e.f. 1-10-2022); Rule 63, CGST Rules 2017", "penalty": "Late fee under Section 47 as limited by Notification 5/2018-CT: Rs 25 CGST + Rs 25 SGST per day (Rs 10 + Rs 10 if nil), up to the statutory Rs 5,000 each. Interest at 18% p.a. on late tax. Advance tax deposit is not refunded until all returns for the registration period are filed (Section 54(13)).", "exposure": { "lateFeePerDay": 50, "lateFeeCap": 10000, "interestPctPerAnnum": 18, "other": [ "Advance tax deposit refund withheld until all returns are filed (Section 54(13))", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1) read with Notification 5/2018-CT: Rs 25 CGST + Rs 25 SGST per day (Rs 20 total if nil), statutory cap Rs 5,000 + Rs 5,000; Section 50 interest 18% p.a." }, "overrides": [ { "period": "2024-12", "due": "2025-01-15", "originalDue": "2025-01-13", "reason": "Extended by Notification 03/2025-Central Tax dated 10-01-2025", "source": { "title": "CBIC - Notification 03/2025-Central Tax (GSTR-5 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010251/ENG/Notifications" } } ], "sources": [ { "title": "CBIC - CGST Act 2017, Section 39 (returns)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section39_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Rules 2017, Rule 63 (GSTR-5)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule63_v1.00.html", "kind": "rules" }, { "title": "GST portal FAQ - Form GSTR-5 (13th from October 2022)", "url": "https://tutorial.gst.gov.in/userguide/returns/GSTR-5_FAQ.htm", "kind": "faq" }, { "title": "CBIC - Notification 5/2018-Central Tax (GSTR-5 late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000793/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 03/2025-Central Tax (GSTR-5 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010251/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - CGST Act 2017, Section 54 (refunds)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter11/section54_v1.00.html", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Current due day is the 13th (not the 20th): Section 39(5) was amended by Finance Act 2022 effective 1 Oct 2022 and the GST portal FAQ confirms 13th from the October 2022 period. Rule 63 as published on the CBIC portal still says 'twenty days'; the Act prevails.", "code": "GSTR-5" }, { "id": "gst-gstr5a-oidar", "title": "GSTR-5A return (OIDAR / offshore online gaming)", "form": "GSTR-5A", "category": "gst", "authority": "CBIC / GSTN", "summary": "Monthly IGST return of a supplier located outside India providing online information and database access or retrieval (OIDAR) services, or online money gaming, to persons in India.", "applicability": "OIDAR suppliers in a non-taxable territory supplying to non-taxable online recipients or registered persons in India, and offshore online money gaming suppliers (Rule 64 as substituted by Notification 51/2023-CT). Nil return required.", "audience": [ "gst", "foreign" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 20, "monthOffset": 1 }, "law": "Section 14, IGST Act 2017; Rule 64, CGST Rules 2017", "penalty": "The GST portal FAQ states that no late fee is currently levied on late GSTR-5A. Interest at 18% p.a. applies to IGST paid late (Section 50 CGST Act read with Section 20 IGST Act).", "exposure": { "interestPctPerAnnum": 18, "other": [ "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "GST portal FAQ: no late fee at present (Notification 6/2018-CT would otherwise limit any Section 47 fee to Rs 25 per day, Rs 10 if nil); Section 50 interest 18% p.a." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 64 (GSTR-5A)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule64_v1.00.html", "kind": "rules" }, { "title": "CBIC - IGST Act 2017, Section 14 (OIDAR suppliers)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_IGST_Act/active/chapterv/section14_v1.00.html", "kind": "act" }, { "title": "GST portal FAQ - Form GSTR-5A (due date, late fee)", "url": "https://tutorial.gst.gov.in/userguide/returns/GSTR-5A_faq.htm", "kind": "faq" }, { "title": "CBIC - Notification 6/2018-Central Tax (GSTR-5A late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000792/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due date unchanged at the 20th. Late-fee position is taken from the GST portal FAQ (checked 14-10-2026).", "code": "GSTR-5A" }, { "id": "gst-gstr6-isd", "title": "GSTR-6 return (Input Service Distributor)", "form": "GSTR-6", "category": "gst", "authority": "CBIC / GSTN", "summary": "Monthly return in which an Input Service Distributor reports invoices received for common input services and the credit distributed to branches (distinct persons).", "applicability": "Offices registered as ISD. From 1 April 2025 an office receiving invoices for common input services (including RCM services) on behalf of distinct persons under the same PAN must register as ISD and distribute credit (Section 20 as substituted by the Finance Act 2024).", "audience": [ "gst", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 13, "monthOffset": 1 }, "law": "Sections 20 and 39(4), CGST Act 2017; Rules 39 and 65, CGST Rules 2017", "penalty": "Late fee under Section 47 as limited by Notification 7/2018-CT: Rs 25 CGST + Rs 25 SGST per day, up to the statutory Rs 5,000 each (no nil concession). Distributing credit in contravention of Section 20 attracts penalty under Section 122(1)(ix) (higher of Rs 10,000 or the credit involved).", "exposure": { "lateFeePerDay": 50, "lateFeeCap": 10000, "fixedPenalty": 10000, "other": [ "Branches cannot take the distributed credit until it is reported", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1) read with Notification 7/2018-CT: Rs 25 CGST + Rs 25 SGST per day, statutory cap Rs 5,000 + Rs 5,000; Section 122(1)(ix) penalty minimum Rs 10,000 for wrong distribution." }, "overrides": [ { "period": "2024-12", "due": "2025-01-15", "originalDue": "2025-01-13", "reason": "Extended by Notification 04/2025-Central Tax dated 10-01-2025", "source": { "title": "CBIC - Notification 04/2025-Central Tax (GSTR-6 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010252/ENG/Notifications" } } ], "sources": [ { "title": "CBIC - CGST Act 2017, Section 39 (returns)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section39_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 20 (Input Service Distributor)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter5/section20_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Rules 2017, Rule 65 (GSTR-6)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule65_v1.00.html", "kind": "rules" }, { "title": "CBIC - Notification 7/2018-Central Tax (GSTR-6 late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000791/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 04/2025-Central Tax (GSTR-6 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010252/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 09/2025-Central Tax (CGST Amendment Rules 2024 commencement)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010314/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - CGST Act 2017, Section 122 (penalties)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter19/section122_v1.00.html", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Mandatory ISD regime from 1 April 2025 (Section 20 substituted w.e.f. 01-04-2025; related rule changes brought into force by Notification 09/2025-CT). Credit must be distributed in the same month it is available (Rule 39).", "code": "GSTR-6" }, { "id": "gst-gstr7-tds", "title": "GSTR-7 GST TDS return (deductors)", "form": "GSTR-7", "category": "gst", "authority": "CBIC / GSTN", "summary": "Monthly return of GST deducted at source (2%) from payments to suppliers, with invoice-wise details from the September 2025 period; generates GSTR-7A certificates for deductees.", "applicability": "Persons required to deduct tax under Section 51 (government departments, local authorities, governmental agencies and other notified persons). A return is required every month even if no tax was deducted (Section 39(3) as substituted by the Finance (No. 2) Act 2024).", "audience": [ "gst" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 10, "monthOffset": 1 }, "law": "Sections 39(3) and 51, CGST Act 2017; Rule 66(1), CGST Rules 2017 (10th of following month, w.e.f. 1-11-2024 by Notification 20/2024-CT)", "penalty": "Late fee under Section 47 as limited by Notification 23/2024-CT (from 1 Nov 2024): Rs 25 CGST + Rs 25 SGST per day, capped at Rs 1,000 + Rs 1,000; fully waived where no tax was deducted in the month. Interest at 18% p.a. if deducted tax is paid late (Section 51(6)); failure to deduct or pay attracts penalty under Section 122(1)(v).", "exposure": { "lateFeePerDay": 50, "lateFeeCap": 2000, "fixedPenalty": 10000, "interestPctPerAnnum": 18, "other": [ "Deductees cannot claim the TDS credit until the return is filed", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1) read with Notification 23/2024-CT: Rs 50/day combined, cap Rs 2,000 combined, nil returns waived; Section 51(6) with Section 50(1) interest 18% p.a.; Section 122(1)(v) penalty minimum Rs 10,000 for non-deduction or non-payment." }, "overrides": [ { "period": "2024-12", "due": "2025-01-12", "originalDue": "2025-01-10", "reason": "Extended by Notification 05/2025-Central Tax dated 10-01-2025", "source": { "title": "CBIC - Notification 05/2025-Central Tax (GSTR-7 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010253/ENG/Notifications" } } ], "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 66 (GSTR-7)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule66_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 39 (returns)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section39_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 51 (TDS)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter10/section51_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 23/2024-Central Tax (GSTR-7 late fee, nil waiver)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010188/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 22/2021-Central Tax (GSTR-7 late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000511/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 05/2025-Central Tax (GSTR-7 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010253/ENG/Notifications", "kind": "notification" }, { "title": "GSTN advisory - Invoice-wise reporting in GSTR-7 (26-09-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/626", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Invoice-level reporting mandatory from the September 2025 period (GSTN advisory 26-09-2025; form amended per Notification 09/2025-CT). Returns must be filed in sequence (GSTN advisory of 04-12-2024).", "code": "GSTR-7" }, { "id": "gst-gstr8-tcs", "title": "GSTR-8 TCS statement (e-commerce operators)", "form": "GSTR-8", "category": "gst", "authority": "CBIC / GSTN", "summary": "Monthly statement by an e-commerce operator of supplies made through its platform and the tax collected at source on them, which is credited to the suppliers' cash ledgers.", "applicability": "Electronic commerce operators required to collect tax under Section 52 (compulsorily registered under Section 24).", "audience": [ "gst", "company" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 10, "monthOffset": 1 }, "law": "Sections 52(3) and 52(4), CGST Act 2017; Rule 67, CGST Rules 2017", "penalty": "Late fee under Section 47(1) (which covers Section 52 statements from 1 Oct 2022): Rs 100 CGST + Rs 100 SGST per day up to Rs 5,000 each; no reducing notification was found. Interest at 18% p.a. on TCS paid after the 10th; failure to collect or pay attracts penalty under Section 122(1)(vi).", "exposure": { "lateFeePerDay": 200, "lateFeeCap": 10000, "fixedPenalty": 10000, "interestPctPerAnnum": 18, "other": [ "Suppliers cannot claim the TCS credit until the statement is filed", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Section 47(1): Rs 100 CGST + Rs 100 SGST per day, cap Rs 5,000 + Rs 5,000 (no waiver notification located); Section 50 interest 18% p.a.; Section 122(1)(vi) penalty minimum Rs 10,000." }, "overrides": [ { "period": "2024-12", "due": "2025-01-12", "originalDue": "2025-01-10", "reason": "Extended by Notification 06/2025-Central Tax dated 10-01-2025", "source": { "title": "CBIC - Notification 06/2025-Central Tax (GSTR-8 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010254/ENG/Notifications" } } ], "sources": [ { "title": "CBIC - CGST Act 2017, Section 52 (TCS by e-commerce operators)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter10/section52_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Rules 2017, Rule 67 (GSTR-8)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule67_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 47 (late fee)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section47_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 06/2025-Central Tax (GSTR-8 December 2024 extension)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010254/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - CGST Act 2017, Section 122 (penalties)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter19/section122_v1.00.html", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Section 52(5) and Rule 80(2) also require an annual statement (GSTR-9B) by 31 December, but it is not modelled because its availability on the portal was not verified. Late-fee amount is from the statute; confirm against the portal's computation.", "code": "GSTR-8" }, { "id": "gst-gstr9-annual", "title": "GSTR-9 annual return", "form": "GSTR-9", "category": "gst", "authority": "CBIC / GSTN", "summary": "Annual return consolidating the FY's outward supplies, ITC (including prior-year ITC in new Table 6A1), tax paid and late adjustments declared in GSTR-1/GSTR-3B.", "applicability": "Regular registered persons whose aggregate turnover in the FY exceeds Rs 2 crore (exempt up to Rs 2 crore from FY 2024-25 onwards under Notification 15/2025-CT; optional for them). Not for ISD, TDS deductors, TCS collectors, casual or non-resident persons, or composition taxpayers (who file GSTR-4).", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 9 }, "law": "Section 44, CGST Act 2017; Rule 80(1), CGST Rules 2017; Notification 15/2025-CT (exemption up to Rs 2 crore)", "penalty": "Late fee under Section 47(2) as limited by Notification 07/2023-CT (FY 2022-23 onwards): AATO up to Rs 5 crore - Rs 25 + Rs 25 per day up to 0.02% + 0.02% of State/UT turnover; Rs 5-20 crore - Rs 50 + Rs 50 per day up to 0.02% + 0.02%; above Rs 20 crore - Rs 100 + Rs 100 per day up to 0.25% + 0.25%. Where GSTR-9C is required, the fee runs until both forms are filed (Circular 246/03/2025-GST). Barred three years after the due date (Section 44(2)).", "exposure": { "lateFeePerDay": 200, "percentOfTurnover": 0.5, "other": [ "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible", "Last chance to report previous-FY items is 30 November or the GSTR-9 filing date, whichever is earlier" ], "basis": "Section 47(2) with Notification 07/2023-CT, combined CGST+SGST: Rs 50/day capped at 0.04% of turnover (AATO up to Rs 5 crore); Rs 100/day capped at 0.04% (Rs 5-20 crore); Rs 200/day capped at 0.5% (above Rs 20 crore, statutory). Highest slab shown." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 80 (annual return, GSTR-9/9C)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule80_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 44 (annual return)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section44_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 47 (late fee)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section47_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 15/2025-Central Tax (annual return exemption up to Rs 2 crore)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010465/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 07/2023-Central Tax (GSTR-9 late fee)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1009689/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Circular 246/03/2025-GST (late fee for GSTR-9C)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1003263/ENG/Circulars", "kind": "circular" }, { "title": "CBIC - Notification 13/2025-Central Tax (CGST Third Amendment Rules 2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010462/ENG/Notifications", "kind": "notification" }, { "title": "GSTN advisory - GSTR-9/9C for FY 2024-25 enabled (15-10-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/629", "kind": "portal" }, { "title": "GSTN - Consolidated FAQs on GSTR-9/9C for FY 2024-25 (17-12-2025)", "url": "https://tutorial.gst.gov.in/downloads/news/combined_faq_on_gstr_9_and_9c_17122025.pdf", "kind": "faq" }, { "title": "GSTN advisory - GSTR-9/9C for FY 2025-26 enabled from 08-10-2026", "url": "https://www.gst.gov.in/newsandupdates/read/677", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "FY 2024-25 return (due 31-12-2025): forms revised by the CGST (Third Amendment) Rules 2025 (Notification 13/2025-CT, from 22-09-2025) with Table 6A1/6A2 for ITC of the preceding year and Table 8A drawn from GSTR-2B; portal opened 12-10-2025; no extension was notified. FY 2025-26 return (due 31-12-2026): enabled on 08-10-2026 once all GSTR-1/3B are filed. The Rs 2 crore exemption is now standing (FY 2024-25 onwards) instead of year-by-year.", "code": "GSTR-9", "tags": [ "gst-regular" ] }, { "id": "gst-gstr9c-reconciliation", "title": "GSTR-9C self-certified reconciliation statement", "form": "GSTR-9C", "category": "gst", "authority": "CBIC / GSTN", "summary": "Self-certified statement reconciling turnover and tax in GSTR-9 with the audited financial statements, filed together with GSTR-9.", "applicability": "Registered persons required to file GSTR-9 whose aggregate turnover in the FY exceeds Rs 5 crore.", "audience": [ "gst", "company", "firm", "llp", "audit" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 9, "follows": { "rule": "gst-gstr9-annual", "within": { "days": 0 }, "from": "due" } }, "law": "Section 44(1), CGST Act 2017; Rule 80(3), CGST Rules 2017", "penalty": "No separate late fee: the annual return is incomplete until GSTR-9C is filed, so the GSTR-9 late fee under Section 47(2) continues to accrue (Circular 246/03/2025-GST). Notification 08/2025-CT waived the GSTR-9C-related excess for FY 2017-18 to 2022-23 where GSTR-9C was filed by 31-03-2025.", "exposure": { "lateFeePerDay": 200, "percentOfTurnover": 0.5, "other": [ "Annual return treated as not furnished until GSTR-9C is filed", "Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible" ], "basis": "Shared with GSTR-9 (not additional): Section 47(2) with Notification 07/2023-CT, highest slab Rs 200/day combined capped at 0.5% of turnover; lower slabs Rs 50 or Rs 100/day capped at 0.04%." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 80 (annual return, GSTR-9/9C)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule80_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 44 (annual return)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section44_v1.00.html", "kind": "act" }, { "title": "CBIC - Circular 246/03/2025-GST (late fee for GSTR-9C)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1003263/ENG/Circulars", "kind": "circular" }, { "title": "CBIC - Notification 08/2025-Central Tax (GSTR-9C late fee waiver)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010288/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - Notification 13/2025-Central Tax (CGST Third Amendment Rules 2025)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010462/ENG/Notifications", "kind": "notification" }, { "title": "GSTN - Consolidated FAQs on GSTR-9/9C for FY 2024-25 (17-12-2025)", "url": "https://tutorial.gst.gov.in/downloads/news/combined_faq_on_gstr_9_and_9c_17122025.pdf", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "GSTR-9C format also revised by Notification 13/2025-CT for FY 2024-25 onwards. Do not add this exposure to GSTR-9's when totalling.", "code": "GSTR-9C", "tags": [ "gst-regular" ] }, { "id": "gst-gta-forward-charge-option", "title": "GTA forward-charge option (Annexure V / VI)", "form": "Annexure V / Annexure VI", "category": "gst", "authority": "CBIC / GSTN", "summary": "Goods Transport Agencies opting to pay GST themselves under forward charge (Annexure V), or reverting to reverse charge (Annexure VI), for the next FY.", "applicability": "Goods Transport Agencies supplying transport of goods by road.", "audience": [ "gst", "firm", "company", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 0 }, "law": "Notification 11/2017-Central Tax (Rate), entry for GTA services and Annexures V and VI, as amended by Notification 06/2023-Central Tax (Rate)", "penalty": "No penalty; if no declaration is filed the existing position continues (a forward-charge option once exercised continues unless Annexure VI is filed in the window).", "exposure": { "other": [ "Existing forward/reverse charge position continues for the next FY" ], "basis": "No monetary consequence." }, "sources": [ { "title": "CBIC - Notification 06/2023-Central Tax (Rate) (GTA option window)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1009783/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Window: 1 January to 31 March of the preceding FY (Notification 06/2023-CT(Rate) replaced the earlier 15 March deadline). The occurrence dated 31 March of FY X covers FY X+1.", "code": "GTA ANNEX V" }, { "id": "gst-iff-qrmp", "title": "IFF - invoice furnishing facility (QRMP, optional)", "form": "IFF", "category": "gst", "authority": "CBIC / GSTN", "summary": "Optional upload of B2B invoices and notes for the first and second months of a quarter (up to Rs 50 lakh per month) so that buyers get the input tax credit monthly.", "applicability": "QRMP taxpayers (AATO up to Rs 5 crore) with B2B supplies who want buyers to see invoices before the quarterly GSTR-1. Optional.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 13, "monthOffset": 1, "skip": [ "6", "9", "12", "3" ] }, "law": "Rule 59(2) and 59(3), CGST Rules 2017 (window from the 1st to the 13th of the following month)", "penalty": "No late fee or interest; the window simply closes on the 13th and the invoices must then be reported in the quarterly GSTR-1, delaying the buyer's credit.", "exposure": { "other": [ "Window closes; invoices move to the quarterly GSTR-1 and buyers get ITC later" ], "basis": "Optional facility under Rule 59(2); no late fee or interest applies." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 59 (GSTR-1, IFF, GSTR-1A)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule59_v1.00.html", "kind": "rules" }, { "title": "CBIC - Notification 84/2020-Central Tax (QRMP class of persons)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000546/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Not available for the third month of a quarter. IFF cannot be used while the preceding GSTR-3B is pending (Rule 59(6)(b)). IFF records can be amended in GSTR-1A after the quarterly GSTR-1 is filed.", "code": "IFF", "tags": [ "gst-qrmp" ] }, { "id": "gst-itc-credit-note-cutoff", "title": "Previous-FY ITC, credit note and correction cut-off", "category": "gst", "authority": "CBIC / GSTN", "summary": "Last date to take ITC on invoices and debit notes of the previous FY, declare credit notes for that FY's supplies, and rectify that FY's GSTR-1/GSTR-3B details (or the GSTR-9 filing date, if earlier).", "applicability": "All regular registered persons.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 8, "follows": { "rule": "gst-gstr9-annual", "within": { "days": 0 }, "earlier": true } }, "law": "Sections 16(4), 34(2), 37(3) proviso and 39(9) proviso, CGST Act 2017", "penalty": "ITC not taken by this date is lost permanently; credit notes declared later cannot reduce output tax; previous-FY errors can no longer be rectified through returns.", "exposure": { "other": [ "ITC for the previous FY lapses", "Late credit notes cannot reduce output tax liability", "Previous-FY errors can no longer be rectified through GSTR-1/GSTR-3B" ], "basis": "Time bar; no fee, but the credit itself is forfeited." }, "sources": [ { "title": "CBIC - CGST Act 2017, Section 16 (ITC conditions and time limit)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter5/section16_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 34 (credit and debit notes)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter7/section34_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 37 (outward supplies)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section37_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 39 (returns)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section39_v1.00.html", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "From 1 Oct 2025 (Finance Act 2025, Notification 16/2025-CT) the supplier's output tax reduction for a credit note depends on the registered recipient reversing the matching ITC (Section 34(2) proviso), which IMS implements. The 57th Council recommended aligning Sections 37 and 39 with the Section 16(4) time limit; not yet enacted.", "code": "ITC CUTOFF" }, { "id": "gst-itc04-annual", "title": "ITC-04 job work statement (AATO up to Rs 5 crore)", "form": "GST ITC-04", "category": "gst", "authority": "CBIC / GSTN", "summary": "Annual statement by a principal of inputs and capital goods sent to, received from or supplied from job workers' premises.", "applicability": "Principals sending goods to job workers under Section 143 whose aggregate turnover in the preceding FY was up to Rs 5 crore.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 25, "monthOffset": 1 }, "law": "Section 143, CGST Act 2017; Rule 45(3) and Explanation, CGST Rules 2017 (as amended by Notification 35/2021-CT)", "penalty": "No late fee. Non-filing is punishable under the general penalty of Section 125 (up to Rs 25,000). Inputs not returned within one year (capital goods three years) are deemed supplied on the date sent, with tax and interest (Section 143).", "exposure": { "maxPenalty": 25000, "other": [ "Goods not returned in time are deemed supplied with tax and interest (Section 143(3)-(4))" ], "basis": "Section 125 general penalty up to Rs 25,000." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 45 (job work, ITC-04)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter5/rule45_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 143 (job work)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter21/section143_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 125 (general penalty)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter19/section125_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 35/2021-Central Tax (ITC-04 periodicity)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000498/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due 25 April after the FY.", "code": "ITC-04", "tags": [ "gst-regular" ] }, { "id": "gst-itc04-halfyearly", "title": "ITC-04 job work statement (AATO above Rs 5 crore)", "form": "GST ITC-04", "category": "gst", "authority": "CBIC / GSTN", "summary": "Half-yearly statement by a principal of inputs and capital goods sent to, received from or supplied from job workers' premises.", "applicability": "Principals sending goods to job workers under Section 143 whose aggregate turnover in the preceding FY exceeded Rs 5 crore.", "audience": [ "gst", "company", "firm", "llp" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "day": 25, "monthOffset": 1 }, "law": "Section 143, CGST Act 2017; Rule 45(3) and Explanation, CGST Rules 2017 (as amended by Notification 35/2021-CT w.e.f. 1-10-2021)", "penalty": "No late fee. Non-filing is punishable under the general penalty of Section 125 (up to Rs 25,000). Inputs not returned within one year (capital goods three years) are deemed supplied on the date sent, with tax and interest (Section 143).", "exposure": { "maxPenalty": 25000, "other": [ "Goods not returned in time are deemed supplied with tax and interest (Section 143(3)-(4))" ], "basis": "Section 125 general penalty up to Rs 25,000 (the 57th Council recommended reducing it to Rs 10,000, not yet enacted)." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 45 (job work, ITC-04)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter5/rule45_v1.00.html", "kind": "rules" }, { "title": "CBIC - CGST Act 2017, Section 143 (job work)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter21/section143_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 125 (general penalty)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter19/section125_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 35/2021-Central Tax (ITC-04 periodicity)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000498/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due 25 October (April-September) and 25 April (October-March).", "code": "ITC-04", "tags": [ "gst-regular" ] }, { "id": "gst-lut-rfd11", "title": "LUT (RFD-11) for zero-rated supplies, new FY", "form": "GST RFD-11", "category": "gst", "authority": "CBIC / GSTN", "summary": "Letter of Undertaking furnished online for each FY so that exports and supplies to SEZ units/developers can be made without paying IGST.", "applicability": "Exporters of goods or services and suppliers to SEZ units/developers who want to supply without payment of IGST (and claim refund of unutilised ITC instead).", "audience": [ "gst", "importer-exporter", "company", "firm", "llp" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 0 }, "law": "Section 16(3), IGST Act 2017; Rule 96A, CGST Rules 2017", "penalty": "No fee or penalty for filing late, but supplies made without a valid LUT or bond must be made on payment of IGST (refund route). Under the LUT, tax with interest becomes payable within 15 days after three months from the export invoice if the goods are not exported, and for services within 15 days after one year (or the longer FEMA-permitted period) if payment is not received.", "exposure": { "interestPctPerAnnum": 18, "other": [ "Without a valid LUT, zero-rated supplies require upfront IGST payment and a refund claim" ], "basis": "Rule 96A(1): tax with Section 50 interest (18% p.a.) if LUT conditions are breached; no late fee for the LUT itself." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 96A (LUT / bond for exports)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter10/rule96a_v1.00.html", "kind": "rules" }, { "title": "CBIC - IGST Act 2017, Section 16 (zero-rated supply, LUT)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_IGST_Act/active/chaptervii/section16_v1.00.html", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The LUT is valid for one FY and must be in place before the first zero-rated supply of that FY; shown as 31 March of the preceding FY as the practical deadline. A LUT can still be furnished later in the year, but supplies made before it is accepted are not covered.", "code": "LUT RFD-11", "tags": [ "gst-regular" ] }, { "id": "gst-pmt06-qrmp", "title": "PMT-06 monthly tax deposit (QRMP, months 1-2)", "form": "GST PMT-06", "category": "gst", "authority": "CBIC / GSTN", "summary": "Monthly tax deposit by QRMP taxpayers for the first and second months of each quarter, either on self-assessed liability or under the fixed-sum option (35% of the previous quarter's cash tax).", "applicability": "QRMP taxpayers (AATO up to Rs 5 crore). No deposit needed if the ledger balance covers the liability or the liability is nil (Notification 85/2020-CT).", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 25, "monthOffset": 1, "skip": [ "6", "9", "12", "3" ] }, "law": "Proviso to Section 39(7), CGST Act 2017; Rule 61(3), CGST Rules 2017; Notification 85/2020-Central Tax", "penalty": "No late fee. Interest at 18% p.a. under Section 50 on tax not deposited by the 25th.", "exposure": { "interestPctPerAnnum": 18, "basis": "Section 50(1) interest 18% p.a. (Notification 13/2017-CT) on the unpaid amount for the period of delay; no late fee for PMT-06." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 61 (GSTR-3B, QRMP due dates, PMT-06)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule61_v1.00.html", "kind": "rules" }, { "title": "CBIC - Notification 85/2020-Central Tax (QRMP monthly payment)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000545/ENG/Notifications", "kind": "notification" }, { "title": "CBIC - CGST Act 2017, Section 39 (returns)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section39_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 50 (interest)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter10/section50_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 13/2017-Central Tax (interest rates)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000862/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Only for months 1 and 2 of a quarter (Apr, May, Jul, Aug, Oct, Nov, Jan, Feb); the third month's tax is paid with the quarterly GSTR-3B. Some secondary calendars wrongly list PMT-06 for quarter-end months.", "code": "PMT-06", "tags": [ "gst-qrmp" ] }, { "id": "gst-qrmp-option-window", "title": "QRMP opt-in / opt-out cut-off for the quarter", "form": "Opt-in for quarterly return", "category": "gst", "authority": "CBIC / GSTN", "summary": "Last day to change filing preference (quarterly QRMP or monthly) for the quarter that has just started; the window opens on the 1st day of the second month of the preceding quarter.", "applicability": "Registered persons with AATO up to Rs 5 crore who wish to join or leave QRMP; the last return due on the date of exercising the option must have been filed.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": "last", "monthOffset": 1 }, "law": "Rule 61A, CGST Rules 2017; Notification 84/2020-Central Tax", "penalty": "No penalty; the existing frequency simply continues for the quarter.", "exposure": { "other": [ "Existing filing frequency continues for the quarter" ], "basis": "No monetary consequence." }, "sources": [ { "title": "CBIC - CGST Rules 2017, Rule 61A (QRMP option)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter8/rule61a_v1.00.html", "kind": "rules" }, { "title": "CBIC - Notification 84/2020-Central Tax (QRMP class of persons)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1000546/ENG/Notifications", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Modelling convention: the occurrence after quarter Qn (e.g., 30 April after Jan-Mar) is the cut-off for quarter Qn+1 (Apr-Jun), whose window ran from 1 February to 30 April. A taxpayer whose AATO crosses Rs 5 crore during the FY must move to monthly filing from the next quarter (Rule 61A(2)).", "code": "QRMP OPTION" }, { "id": "gst-refund-time-limit", "title": "GST refund claim time limit (2 years)", "form": "GST RFD-01", "category": "gst", "authority": "CBIC / GSTN", "summary": "A refund of tax, interest or other amounts (including export and inverted-duty ITC refunds) must be applied for within two years from the relevant date.", "applicability": "Any person claiming a GST refund: exporters, SEZ suppliers, inverted duty structure cases, excess payments, deemed exports and others.", "audience": [ "gst", "importer-exporter", "company", "firm", "llp" ], "frequency": "event", "trigger": "Within two years from the relevant date under Section 54 (for example the date the ship or aircraft leaves India for goods exports, receipt of payment for services exports, the due date of the return for SEZ supplies and inverted duty refunds, or the date of payment in other cases)", "law": "Section 54(1) and Explanation 2, CGST Act 2017; Rule 89, CGST Rules 2017", "penalty": "A claim filed after two years is time-barred.", "exposure": { "other": [ "Refund permanently time-barred" ], "basis": "Limitation under Section 54(1); no fee." }, "sources": [ { "title": "CBIC - CGST Act 2017, Section 54 (refunds)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter11/section54_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Rules 2017, Rule 89 (refund application)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter10/rule89_v1.00.html", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Finance Act 2026 (in force from a date to be notified) extends provisional refunds to inverted duty cases and removes the Rs 1,000 minimum for exports on payment of tax; the 57th Council recommended system-based automated refunds.", "code": "RFD-01" }, { "id": "gst-specified-premises-declaration", "title": "Hotel 'specified premises' declaration (next FY)", "form": "Annexure VII / Annexure IX", "category": "gst", "authority": "CBIC / GSTN", "summary": "Declaration by a supplier of hotel accommodation that a premises is a 'specified premises' for the next FY (Annexure VII; opt-out Annexure IX), which decides how restaurant services supplied there are taxed.", "applicability": "Registered suppliers of hotel accommodation (regular taxpayers, including suspended ones) wishing to declare premises; new registrants may use Annexure VIII within 15 days of the registration ARN. Not for composition, TDS/TCS, SEZ, casual or cancelled registrations.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 0 }, "law": "Notification 11/2017-Central Tax (Rate), para 4(xxxvi) 'specified premises' and Annexures VII-IX, as substituted by Notification 05/2025-Central Tax (Rate)", "penalty": "No penalty; a premises not declared (and not above the Rs 7,500 room-tariff test in the preceding year) is not a specified premises for the FY.", "exposure": { "other": [ "Premises not treated as specified premises for the coming FY" ], "basis": "No monetary consequence." }, "sources": [ { "title": "CBIC - Notification 05/2025-Central Tax (Rate) (specified premises declaration)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1010273/ENG/Notifications", "kind": "notification" }, { "title": "GSTN advisory - Opt-in declaration for specified premises (04-01-2026)", "url": "https://www.gst.gov.in/newsandupdates/read/645", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Window 1 January - 31 March of the preceding FY. Online filing enabled in January 2026; declarations filed manually for FY 2025-26 had to be re-filed online for FY 2026-27. The option continues for later years unless an opt-out is filed.", "code": "ANNEX VII" }, { "id": "gst-three-year-filing-bar", "title": "Three-year time bar on filing GST returns", "category": "gst", "authority": "CBIC / GSTN", "summary": "A GST return or statement cannot be filed once three years have passed from its due date; the portal locks such returns.", "applicability": "All filers of GSTR-1/IFF/1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9/9C.", "audience": [ "gst", "company", "firm", "llp", "individual" ], "frequency": "event", "trigger": "Three years after the original due date of each pending return", "law": "Sections 37(5), 39(11), 44(2) and 52(15), CGST Act 2017 (inserted by Finance Act 2023, in force 1-10-2023 by Notification 28/2023-CT)", "penalty": "The return can no longer be filed. A taxpayer may apply to the officer for unbarring; if approved, all barred returns must be filed within 30 days or they are barred again.", "exposure": { "other": [ "Return permanently barred unless unbarring is approved", "Unbarred returns must be filed within 30 days of approval" ], "basis": "Statutory time bar; no fee, but liability, ITC and refund positions for the period can no longer be regularised through the return." }, "sources": [ { "title": "CBIC - CGST Act 2017, Section 39 (returns)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section39_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 37 (outward supplies)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section37_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 44 (annual return)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section44_v1.00.html", "kind": "act" }, { "title": "CBIC - CGST Act 2017, Section 52 (TCS by e-commerce operators)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter10/section52_v1.00.html", "kind": "act" }, { "title": "CBIC - Notification 28/2023-Central Tax (Finance Act 2023 provisions from 1-10-2023)", "url": "https://taxinformation.cbic.gov.in/view-pdf/1009806/ENG/Notifications", "kind": "notification" }, { "title": "GSTN advisory - File pending returns before expiry of three years (29-10-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/633", "kind": "portal" }, { "title": "GSTN advisory - Barring of GST return on expiry of three years (07-06-2025)", "url": "https://www.gst.gov.in/newsandupdates/read/607", "kind": "portal" }, { "title": "GST portal FAQ - Barring/unbarring of returns", "url": "https://tutorial.gst.gov.in/userguide/returns/FAQs_application_Unbarring.htm", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Portal enforcement started with the November 2025 tax period (effective 1 December 2025), when October 2022 monthly returns, July-September 2022 quarterly returns, GSTR-4 for FY 2021-22 and GSTR-9/9C for FY 2020-21 were barred (GSTN advisory 29-10-2025; an earlier June 2025 advisory had said July 2025).", "code": "3-YEAR BAR" }, { "id": "mca-adt1-annual", "title": "ADT-1 auditor appointment notice", "form": "ADT-1", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "Notify the Registrar of the appointment or re-appointment of the statutory auditor within 15 days of the meeting at which the auditor was appointed.", "applicability": "Companies that appoint or re-appoint a statutory auditor at the AGM (normally once every five years for a five-year term, plus casual vacancies and first auditors). In years with no appointment there is nothing to file.", "audience": [ "company", "listed", "audit" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 14, "monthOffset": 7, "entityYear": true, "follows": { "rule": "mca-agm-annual", "within": { "days": 14 } } }, "law": "Section 139(1) fourth proviso, Companies Act 2013; Rule 4(2), Companies (Audit and Auditors) Rules 2014 (V3 form by G.S.R. 359(E))", "penalty": "Additional fee under Table B: 1x the normal fee if up to 15 days late, then 2x up to 30 days, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days and 12x beyond. Section 147(1): the company is punishable with a fine of Rs 25,000 to Rs 5 lakh and officers Rs 10,000 to Rs 1 lakh.", "exposure": { "fixedPenalty": 25000, "maxPenalty": 500000, "other": [ "Table B additional fee 1x-12x of normal fee by length of delay" ], "basis": "Section 147(1): company fine Rs 25,000 to Rs 5 lakh for contravention of Sections 139-146" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 139 (appointment of auditors)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjc5Nzk=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Audit and Auditors) Rules 2014, Rule 4", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE0Nzk=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 359(E) dated 30-05-2025, Companies (Audit and Auditors) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwNjEyMjgw&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA e-book - Companies Act 2013, Section 147 (punishment for contravention)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNzQ=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Registration Offices and Fees) Rules 2014, Rule 12 and Table of Fees", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE1NDU=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Runs from the meeting that appoints the auditor, normally the AGM: 14 days after the date recorded for it, or after the AGM's last permitted day (30 September for an April-March year) until one is recorded. With no meeting there is no appointment and nothing to file. The 14 October date counts the AGM day as day 1 (the conservative reading used by most calendars); counting from the day after the AGM gives 15 October.", "code": "ADT-1" }, { "id": "mca-adt3-event", "title": "ADT-3 statement on auditor resignation", "form": "ADT-3", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "A resigning statutory auditor files a statement of reasons with the company and the Registrar (and with the CAG for Government companies).", "applicability": "Statutory auditors who resign from a company; the company then fills the casual vacancy and files ADT-1.", "audience": [ "audit", "company" ], "frequency": "event", "trigger": "Within 30 days of the date of resignation", "law": "Section 140(2)-(3), Companies Act 2013; Rule 8, Companies (Audit and Auditors) Rules 2014 (V3 form by G.S.R. 359(E))", "penalty": "Section 140(3): the auditor is liable to a penalty of Rs 50,000 or the auditor's remuneration, whichever is less, plus Rs 500 per day of continuing failure, up to Rs 2 lakh.", "exposure": { "lateFeePerDay": 500, "lateFeeCap": 200000, "fixedPenalty": 50000, "maxPenalty": 200000, "other": [ "Penalty falls on the auditor, not the company" ], "basis": "Section 140(3): Rs 50,000 (or remuneration if lower) plus Rs 500/day up to Rs 2 lakh" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 140 (resignation of auditor)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjc5ODA=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Audit and Auditors) Rules 2014, Rule 8", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjk3MDQ=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 359(E) dated 30-05-2025, Companies (Audit and Auditors) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwNjEyMjgw&docCategory=Notifications&type=open", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "code": "ADT-3" }, { "id": "mca-agm-annual", "title": "Annual general meeting (AGM) deadline", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "Hold the annual general meeting that adopts the audited financial statements for the year. AOC-4, MGT-7, ADT-1 and MGT-15 deadlines run from this meeting.", "applicability": "Every company other than a One Person Company. First AGM within 9 months of the end of the first financial year; later AGMs within 6 months of the year end (30 September for a 31 March year end), with no more than 15 months between two AGMs. The ROC may extend a later AGM by up to 3 months on an application in Form GNL-1.", "audience": [ "company", "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 6, "entityYear": true, "after": { "months": 6 } }, "law": "Section 96(1), Companies Act 2013; Section 99 (punishment); Section 101(1) (21 clear days' notice)", "penalty": "Section 99: the company and every officer in default are punishable with a fine of up to Rs 1 lakh and, for a continuing default, up to Rs 5,000 for every day the default continues (court-imposed fine).", "exposure": { "lateFeePerDay": 5000, "maxPenalty": 100000, "other": [ "Court-imposed fine on prosecution, not an adjudicated penalty", "Tribunal can order the meeting on a member's application (Section 97)" ], "basis": "Section 99: fine up to Rs 1 lakh plus up to Rs 5,000 per day of continuing default; no overall cap on the daily amount" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 96 (annual general meeting)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNTU=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies Act 2013, Section 99 (punishment for AGM default)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjQ2Nzc=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies Act 2013, Section 101 (notice of meeting)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjU5MzIxMTQ4&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA - General Circular No. 03/2025 dated 22-09-2025 (AGM/EGM through VC or OAVM till further orders)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Njg4NzA0Mjkx&docCategory=Circulars&type=open", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "General Circular 03/2025 (22-09-2025) lets companies hold AGMs and EGMs through video conference till further orders but expressly grants no extension of the AGM deadline. No AGM extension has been notified for FY 2025-26. The top 100 listed entities must hold their AGM within 5 months (see sebi-agm-top100-annual). Record the date the AGM was held: AOC-4, MGT-7 or MGT-7A, ADT-1, MGT-15, CSR-2 and the SEBI annual report then run from it, and until then from the last permitted day. A company allowed another financial year (section 2(41) proviso) counts the six months from the end of that year.", "code": "AGM", "tags": [ "not-opc" ], "recordAs": "held" }, { "id": "mca-aoc4-annual", "title": "AOC-4 / AOC-4 XBRL / AOC-4 CFS financial statements", "form": "AOC-4, AOC-4 XBRL, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS)", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "File the adopted standalone financial statements (and consolidated statements, if any) with the Board's report and auditor's report. Since 14-07-2025 the V3 forms also need the linked e-forms Extract of Board Report and Extract of Auditor's Report.", "applicability": "Every company other than a One Person Company (see mca-aoc4-opc-annual). XBRL mode for listed companies and their Indian subsidiaries, companies with paid-up capital of Rs 5 crore or more or turnover of Rs 100 crore or more, and Ind AS companies (banking, insurance, NBFC and housing finance companies excluded). Ind AS NBFCs use AOC-4 NBFC (Ind AS). Companies preparing consolidated statements also file AOC-4 CFS (or the consolidated XBRL / NBFC variant).", "audience": [ "company", "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 7, "entityYear": true, "follows": { "rule": "mca-agm-annual", "within": { "days": 30 } } }, "law": "Section 137(1)-(3), Companies Act 2013; Rule 12(1), (1A) and (1C), Companies (Accounts) Rules 2014; Rule 3, Companies (Filing of Documents and Forms in XBRL) Rules 2015; Table D, Companies (Registration Offices and Fees) Rules 2014", "penalty": "Additional fee of Rs 100 per day of delay with no upper limit (Table D, Fees Rules). Section 137(3): the company is liable to a penalty of Rs 10,000 plus Rs 100 per day of continuing failure, up to Rs 2 lakh; the MD and CFO (or responsible directors) Rs 10,000 plus Rs 100 per day, up to Rs 50,000 each. Directors of a company that has not filed financial statements or annual returns for three continuous years are disqualified for five years (Section 164(2)(a)).", "exposure": { "lateFeePerDay": 100, "fixedPenalty": 10000, "maxPenalty": 200000, "other": [ "Rs 100/day MCA additional fee has no cap", "Officer penalty Rs 10,000 + Rs 100/day up to Rs 50,000", "Director disqualification after 3 years of non-filing (Section 164(2)(a))" ], "basis": "Table D Fees Rules: Rs 100/day additional fee; Section 137(3): Rs 10,000 plus Rs 100/day up to Rs 2 lakh for the company" }, "overrides": [ { "period": "FY2024-25", "due": "2025-12-31", "originalDue": "2025-10-30", "reason": "MCA General Circular No. 06/2025 dated 17-10-2025 allowed the FY 2024-25 AOC-4 filings (AOC-4, CFS, NBFC and XBRL) to be filed without additional fees up to 31-12-2025. General Circular No. 08/2025 dated 30-12-2025 is reported to extend this to 31-01-2026; it could not be read here, so the confirmed date is shown.", "source": { "title": "MCA General Circular No. 06/2025 dated 17-10-2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTc5MDY1MjQ0&docCategory=Circulars&type=open" } } ], "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 137 (filing of financial statements)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNzI=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Accounts) Rules 2014, Rule 12", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTM5NDE5NTA0&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies (Filing of Documents and Forms in XBRL) Rules 2015, Rule 3", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzMzMDE=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies (Registration Offices and Fees) Rules 2014, Rule 12 and Table of Fees", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE1NDU=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 357(E) dated 30-05-2025, Companies (Accounts) Second Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwOTQ3NDc4&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA e-book - Companies Act 2013, Section 164 (disqualification of directors)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjc5NTk=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA - General Circular No. 06/2025 dated 17-10-2025 (FY 2024-25 annual filings without additional fee till 31-12-2025)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTc5MDY1MjQ0&docCategory=Circulars&type=open", "kind": "circular" }, { "title": "MCA - General Circular No. 08/2025 dated 30-12-2025 (FY 2024-25 annual filings without additional fee till 31-01-2026)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjExNDE5MzU5&docCategory=Circulars&type=open", "kind": "circular" }, { "title": "MCA - General Circular No. 01/2026 dated 24-02-2026 (Companies Compliance Facilitation Scheme 2026)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjM4NTY0NzE1&docCategory=Circulars&type=open", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Runs from the AGM: 30 days after the date recorded for it, or after its last permitted day (30 September for an April-March year) until one is recorded, which is also the rule when no AGM was held. Unadopted statements must still be filed within 30 days of the AGM and the adopted ones within 30 days of the adjourned AGM. Producer companies are reported to have 60 days (Section 378ZA) - not verified here. FY 2024-25 relief: no additional fee till 31-12-2025 (GC 06/2025, recorded as the extension); GC 08/2025 reportedly moved it to 31-01-2026, which could not be confirmed against the circular. CCFS-2026 (GC 01/2026, 15-04-2026 to 15-09-2026 after GC 03/2026 and 04/2026) let defaulting companies file old AOC-4/MGT-7 with only 10% of the additional fee. No relaxation for FY 2025-26 filings has been notified as of 14-10-2026.", "code": "AOC-4", "tags": [ "not-opc" ] }, { "id": "mca-aoc4-opc-annual", "title": "AOC-4 for One Person Company (180 days)", "form": "AOC-4 / AOC-4 XBRL", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "A One Person Company files its financial statements, as adopted by its member, with the Registrar within 180 days of the end of the financial year.", "applicability": "One Person Companies (no AGM is required).", "audience": [ "company" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "daysAfter": 180, "entityYear": true }, "law": "Section 137(1), fourth proviso, Companies Act 2013; Rule 12, Companies (Accounts) Rules 2014; Table D, Companies (Registration Offices and Fees) Rules 2014", "penalty": "Additional fee of Rs 100 per day of delay with no upper limit (Table D). Section 137(3): Rs 10,000 plus Rs 100 per day, up to Rs 2 lakh for the company and Rs 50,000 for responsible officers.", "exposure": { "lateFeePerDay": 100, "fixedPenalty": 10000, "maxPenalty": 200000, "other": [ "Rs 100/day MCA additional fee has no cap" ], "basis": "Table D Fees Rules: Rs 100/day; Section 137(3): Rs 10,000 plus Rs 100/day up to Rs 2 lakh" }, "overrides": [ { "period": "FY2024-25", "due": "2025-12-31", "originalDue": "2025-09-27", "reason": "MCA General Circular No. 06/2025 dated 17-10-2025 allowed the FY 2024-25 AOC-4 (the form One Person Companies file) to be filed without additional fees up to 31-12-2025. General Circular No. 08/2025 dated 30-12-2025 is reported to extend this to 31-01-2026; it could not be read here, so the confirmed date is shown.", "source": { "title": "MCA General Circular No. 06/2025 dated 17-10-2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTc5MDY1MjQ0&docCategory=Circulars&type=open" } } ], "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 137 (filing of financial statements)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNzI=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Accounts) Rules 2014, Rule 12", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTM5NDE5NTA0&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies (Registration Offices and Fees) Rules 2014, Rule 12 and Table of Fees", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE1NDU=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "180 days from 31 March is 27 September.", "code": "AOC-4 OPC", "tags": [ "opc" ] }, { "id": "mca-ben2-event", "title": "BEN-2 return of significant beneficial owners", "form": "BEN-2", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "File the return of significant beneficial owners with the Registrar after receiving a BEN-1 declaration from an SBO.", "applicability": "Every company (reporting company) that receives a declaration of significant beneficial ownership or a change in it.", "audience": [ "company", "foreign" ], "frequency": "event", "trigger": "Within 30 days of receipt of the BEN-1 declaration", "law": "Section 90(4) and (11), Companies Act 2013; Rule 4, Companies (Significant Beneficial Owners) Rules 2018", "penalty": "Section 90(11): the company is liable to Rs 1 lakh plus Rs 500 per day after the first of continuing failure, up to Rs 5 lakh; officers Rs 25,000 plus Rs 200 per day, up to Rs 1 lakh. Table B additional fees apply to late filing.", "exposure": { "lateFeePerDay": 500, "lateFeeCap": 500000, "fixedPenalty": 100000, "maxPenalty": 500000, "other": [ "Additional fee for late filing: 2x the normal fee up to 30 days late, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days, 12x beyond (Table B, Fees Rules)" ], "basis": "Section 90(11): Rs 1 lakh plus Rs 500/day up to Rs 5 lakh (company)" }, "sources": [ { "title": "MCA e-book - Companies (Significant Beneficial Owners) Rules 2018, Rule 4", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NDYwOTE1NTU4&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies Act 2013, Section 90 (register of significant beneficial owners)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNTE=&docCategory=Acts&type=open", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "code": "BEN-2" }, { "id": "mca-chg1-event", "title": "CHG-1 registration of charge", "form": "CHG-1 (CHG-9 for debentures)", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "Register the creation or modification of a charge on the company's assets, signed by the company and the charge holder.", "applicability": "Every company that creates or modifies a charge (except charges exempted in consultation with RBI).", "audience": [ "company" ], "frequency": "event", "trigger": "Within 30 days of creation or modification of the charge; the ROC may allow a further 30 days (up to day 60) with additional fee and then a further 60 days with ad valorem fee", "law": "Section 77(1) and (3), Section 86(1), Companies Act 2013; Rule 3, Companies (Registration of Charges) Rules 2014; Table E, Fees Rules", "penalty": "Section 86(1): the company is liable to a penalty of Rs 5 lakh and each officer in default Rs 50,000. Late registration within the extended periods needs additional fee (multiples of the normal fee) or ad valorem fee. An unregistered charge is not taken into account by a liquidator or other creditors (Section 77(3)).", "exposure": { "fixedPenalty": 500000, "maxPenalty": 500000, "other": [ "Additional or ad valorem fee for days 31-120 (Table E)", "Unregistered charge void against liquidator and creditors" ], "basis": "Section 86(1): Rs 5 lakh on the company" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 77 (duty to register charges)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNDI=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies Act 2013, Section 86 (punishment for contravention - charges)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNDU=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Registration of Charges) Rules 2014, Rule 3", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE0NDM=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies (Registration Offices and Fees) Rules 2014, Rule 12 and Table of Fees", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE1NDU=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The pending Corporate Laws (Amendment) Bill 2026 proposes a longer further window for prescribed classes of companies; not law as of 14-10-2026.", "code": "CHG-1" }, { "id": "mca-cra2-annual", "title": "CRA-2 cost auditor appointment", "form": "CRA-2", "category": "mca", "authority": "MCA (Cost Audit Branch)", "summary": "Appoint the cost auditor within 180 days of the start of the financial year and file CRA-2 within 30 days of the Board meeting that appointed them, or within 180 days of the start of the year, whichever is earlier.", "applicability": "Companies required to have their cost records audited under the Companies (Cost Records and Audit) Rules 2014 (by sector and turnover thresholds).", "audience": [ "company", "audit" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "daysAfter": 180, "entityYear": true }, "law": "Rule 6(1), (2) and (3A), Companies (Cost Records and Audit) Rules 2014 (V3 form by G.S.R. 361(E)); Section 148(3) and (8), Companies Act 2013", "penalty": "Table B additional fee. Section 148(8)(a) read with Section 147(1): the company is punishable with a fine of Rs 25,000 to Rs 5 lakh and officers Rs 10,000 to Rs 1 lakh.", "exposure": { "fixedPenalty": 25000, "maxPenalty": 500000, "other": [ "Additional fee for late filing: 2x the normal fee up to 30 days late, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days, 12x beyond (Table B, Fees Rules)" ], "basis": "Section 148(8)(a) read with Section 147(1): company fine Rs 25,000 to Rs 5 lakh" }, "sources": [ { "title": "MCA e-book - Companies (Cost Records and Audit) Rules 2014, Rule 6", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzcyMTE=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 361(E) dated 30-05-2025, Companies (Cost Records and Audit) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwNjExNTg0&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA e-book - Companies Act 2013, Section 148 (cost audit)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MTk2NzY4NTUy&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies Act 2013, Section 147 (punishment for contravention)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNzQ=&docCategory=Acts&type=open", "kind": "act" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Modelling: the occurrence labelled FY X (ending 31 March) falls on 27 September of the next financial year, i.e. the CRA-2 for the year that starts on 1 April after period FY X. 27 September is the outer limit; if the Board appoints the cost auditor earlier, CRA-2 is due 30 days after that meeting. A casual vacancy needs CRA-2 within 30 days of the new appointment.", "code": "CRA-2" }, { "id": "mca-cra4-annual", "title": "CRA-4 cost audit report (XBRL)", "form": "CRA-4", "category": "mca", "authority": "MCA (Cost Audit Branch)", "summary": "File the cost audit report with full explanations on qualifications in XBRL within 30 days of receiving it; the cost auditor must give the report to the Board within 180 days of the year end.", "applicability": "Companies whose cost records are subject to cost audit.", "audience": [ "company", "audit" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "daysAfter": 210, "entityYear": true }, "law": "Section 148(6), Companies Act 2013; Rule 6(5)-(6), Companies (Cost Records and Audit) Rules 2014; Rule 4, Companies (Filing of Documents and Forms in XBRL) Rules 2015", "penalty": "Table B additional fee. Section 148(8)(a) read with Section 147(1): company fine of Rs 25,000 to Rs 5 lakh; officers Rs 10,000 to Rs 1 lakh.", "exposure": { "fixedPenalty": 25000, "maxPenalty": 500000, "other": [ "Additional fee for late filing: 2x the normal fee up to 30 days late, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days, 12x beyond (Table B, Fees Rules)" ], "basis": "Section 148(8)(a) read with Section 147(1)" }, "overrides": [ { "period": "FY2024-25", "due": "2025-12-31", "originalDue": "2025-10-27", "reason": "MCA General Circular No. 07/2025 dated 27-10-2025 (F.No. 17/52/2020-CL-V) allowed CRA-4 for the financial year ended 31-03-2025 to be filed without additional fees up to 31-12-2025", "source": { "title": "MCA General Circular No. 07/2025 dated 27-10-2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTgxODM1Njg4&docCategory=Circulars&type=open" } } ], "sources": [ { "title": "MCA e-book - Companies (Cost Records and Audit) Rules 2014, Rule 6", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzcyMTE=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies Act 2013, Section 148 (cost audit)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MTk2NzY4NTUy&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA - G.S.R. 361(E) dated 30-05-2025, Companies (Cost Records and Audit) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwNjExNTg0&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - General Circular No. 07/2025 dated 27-10-2025 (CRA-4 for FY 2024-25 without additional fee till 31-12-2025)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTgxODM1Njg4&docCategory=Circulars&type=open", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Modelled as 30 days after the latest permitted report date (180 days after 31 March, i.e. 27 September), giving 27 October; if the report is received earlier the deadline is earlier. Companies with an AGM extension may file within the extended Section 137 period (Rule 6(6) proviso). FY 2024-25 CRA-4 could be filed without additional fee up to 31-12-2025 (GC 07/2025).", "code": "CRA-4" }, { "id": "mca-csr2-annual", "title": "CSR-2 report on CSR (addendum to AOC-4)", "form": "CSR-2", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "Report the CSR obligation, spend, unspent amounts and projects for the year in e-form CSR-2, filed as an addendum linked to the AOC-4 (it quotes the AOC-4 SRN).", "applicability": "Companies covered by Section 135(1): net worth of Rs 500 crore or more, turnover of Rs 1,000 crore or more, or net profit of Rs 5 crore or more in the immediately preceding financial year.", "audience": [ "company", "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 7, "entityYear": true, "follows": { "rule": "mca-aoc4-annual", "within": { "days": 0 }, "from": "due" } }, "law": "Rule 12(1B), Companies (Accounts) Rules 2014 (V3 form substituted by G.S.R. 357(E), in force 14-07-2025); Section 135, Companies Act 2013", "penalty": "No CSR-2-specific additional-fee slab was found. Non-filing is a contravention of the rules, which attracts the general penalty in Section 450: Rs 10,000 plus Rs 1,000 per day of continuing contravention, up to Rs 2 lakh for the company and Rs 50,000 for each officer in default.", "exposure": { "lateFeePerDay": 1000, "lateFeeCap": 200000, "fixedPenalty": 10000, "maxPenalty": 200000, "other": [ "No separate CSR-2 additional fee identified - confirm on MCA portal" ], "basis": "Section 450 general penalty: Rs 10,000 plus Rs 1,000/day up to Rs 2 lakh (company)" }, "sources": [ { "title": "MCA e-book - Companies (Accounts) Rules 2014, Rule 12", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTM5NDE5NTA0&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 357(E) dated 30-05-2025, Companies (Accounts) Second Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwOTQ3NDc4&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - G.S.R. 317(E) dated 19-05-2025, Companies (Accounts) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTM5MTAwMzQ4&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - General Circular No. 02/2025 dated 16-06-2025 (separate filing of CSR-2 after V2-V3 transition)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQzOTkyNTQy&docCategory=Circulars&type=open", "kind": "circular" }, { "title": "MCA e-book - Companies Act 2013, Section 135 (corporate social responsibility)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjc5NzY=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies Act 2013, Section 450 (general penalty)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgyMjI=&docCategory=Acts&type=open", "kind": "act" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Lead confirmed with a correction: CSR-2 became an e-form linked to AOC-4 through G.S.R. 357(E) dated 30-05-2025 (the Companies (Accounts) SECOND Amendment Rules 2025, effective 14-07-2025). G.S.R. 317(E) dated 19-05-2025 (the first Amendment Rules) only moved the separate FY 2023-24 CSR-2 deadline from 31-03-2025 to 30-06-2025; GC 02/2025 then opened a 14-07-2025 to 15-08-2025 window in V3. From FY 2024-25 onward there is no separate CSR-2 date, so this rule follows the AOC-4 due date. Its date is the AOC-4 due date, which runs from the AGM.", "code": "CSR-2" }, { "id": "mca-dir12-event", "title": "DIR-12 appointment or change of director / KMP", "form": "DIR-12", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "File particulars of the appointment of a director or key managerial personnel, or any change (including resignation), with the Registrar.", "applicability": "Every company (Government companies wholly owned by governments are exempt from Section 170).", "audience": [ "company", "listed" ], "frequency": "event", "trigger": "Within 30 days of the appointment or change", "law": "Section 170(2), Companies Act 2013; Rule 18, Companies (Appointment and Qualification of Directors) Rules 2014; Section 172 (penalty)", "penalty": "Section 172: the company and every officer in default are liable to Rs 50,000 plus Rs 500 per day of continuing failure, up to Rs 3 lakh for the company and Rs 1 lakh for an officer. Table B additional fees apply.", "exposure": { "lateFeePerDay": 500, "lateFeeCap": 300000, "fixedPenalty": 50000, "maxPenalty": 300000, "other": [ "Additional fee for late filing: 2x the normal fee up to 30 days late, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days, 12x beyond (Table B, Fees Rules)" ], "basis": "Section 172: Rs 50,000 plus Rs 500/day up to Rs 3 lakh (company)" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 170 (register and return of directors and KMP)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjc5NjI=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Appointment and Qualification of Directors) Rules 2014, Rule 18", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjk4ODA=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies Act 2013, Section 172 (penalty)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwODI=&docCategory=Acts&type=open", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Specified IFSC companies get 60 days instead of 30 (exception notified in 2017).", "code": "DIR-12" }, { "id": "mca-dir3-kyc-annual-2025", "title": "DIR-3 KYC - annual KYC of DIN holders (last due 30 Sep 2025)", "form": "DIR-3 KYC, DIR-3 KYC-Web", "category": "mca", "authority": "MCA", "summary": "Until the triennial filing replaced it on 31-03-2026, every individual holding a DIN on 31 March filed KYC by 30 September of the next financial year. The last annual round, for DINs held on 31 March 2025, was due 30 September 2025.", "applicability": "Individuals who held a DIN on 31 March of the year (directors and designated partners).", "audience": [ "company", "llp", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 6 }, "law": "Rule 12A, Companies (Appointment and Qualification of Directors) Rules 2014, as it stood before its substitution by G.S.R. 943(E) dated 31-12-2025 (in force 31-03-2026); Rule 11", "penalty": "Rs 5,000 fee for filing after the due date or to reactivate the DIN; a DIN not updated is deactivated (Rule 11).", "exposure": { "fixedPenalty": 5000, "other": [ "DIN deactivation until filed (Rule 11)" ], "basis": "Rs 5,000 fee for filing after the due date" }, "effective": { "from": null, "to": "2025-03-31" }, "overrides": [ { "period": "FY2024-25", "due": "2025-10-15", "originalDue": "2025-09-30", "reason": "MCA General Circular No. 04/2025 dated 29-09-2025 allowed the 2025 DIR-3 KYC to be filed without fee up to 15-10-2025; General Circular No. 05/2025 reportedly extended this to 31-10-2025 (not confirmed here, so the confirmed date is shown)", "source": { "title": "MCA - General Circulars (General Circular No. 04/2025 dated 29-09-2025)", "url": "https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/circulars.html" } } ], "sources": [ { "title": "MCA - G.S.R. 943(E) dated 31-12-2025, Companies (Appointment and Qualification of Directors) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjExMzk5Mzk2&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA e-book - Companies (Appointment and Qualification of Directors) Rules 2014, Rule 12A", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjE1MDA1Njgx&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - FAQs on Form DIR-3-KYC-Web", "url": "https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/company-services/din-related/dir-3-kyc-web.html", "kind": "faq" } ], "verified": "2026-10-16", "confidence": "medium", "notes": "Added for the 15-month look back, from the triennial rule's sources: G.S.R. 943(E) replaced this annual filing with the once-in-three-years DIR-3 KYC-Web (see mca-dir3-kyc-triennial). The period is the year at whose end the DIN was held.", "code": "DIR-3 KYC" }, { "id": "mca-dir3-kyc-change-event", "title": "DIR-3 KYC Web - change in mobile, email or address", "form": "DIR-3-KYC-Web", "category": "mca", "authority": "MCA", "summary": "A DIN holder whose personal mobile number, email address or residential address changes must update it in DIR-3-KYC-Web.", "applicability": "Every individual holding a DIN.", "audience": [ "company", "llp", "individual" ], "frequency": "event", "trigger": "Within 30 days of the change in personal mobile number, email address or residential address", "law": "Rule 12A(2), Companies (Appointment and Qualification of Directors) Rules 2014 (G.S.R. 943(E)); item VII(iii), Annexure to Fees Rules (G.S.R. 300(E))", "penalty": "Fee of Rs 500 for every change filing. The rules do not specify a separate fee for a change reported after 30 days.", "exposure": { "other": [ "Rs 500 normal fee per change filing", "Fee for late change filing not specified" ], "basis": "G.S.R. 300(E) item VII(iii): Rs 500 per filing" }, "effective": { "from": "2026-03-31", "to": null }, "sources": [ { "title": "MCA - G.S.R. 943(E) dated 31-12-2025, Companies (Appointment and Qualification of Directors) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjExMzk5Mzk2&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - G.S.R. 300(E) dated 21-04-2026, Companies (Registration Offices and Fees) Amendment Rules 2026", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjQ1ODUwMDEw&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - FAQs on Form DIR-3-KYC-Web", "url": "https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/company-services/din-related/dir-3-kyc-web.html", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "code": "DIR-3 KYC" }, { "id": "mca-dir3-kyc-triennial", "title": "DIR-3 KYC Web - triennial KYC (DIN up to 31-03-2025)", "form": "DIR-3-KYC-Web", "category": "mca", "authority": "MCA", "summary": "Every DIN holder confirms KYC details once every three financial years, by 30 June of the year after each three-year block. For DINs allotted on or before 31-03-2025 the first filing window is April-June 2028.", "applicability": "Individuals holding a DIN allotted on or before 31 March 2025 who completed KYC in 2025 (filing for FY 2025-26 per MCA). DINs allotted during FY 2025-26 follow mca-dir3-kyc-triennial-new-din.", "audience": [ "company", "llp", "individual" ], "frequency": "every-n-years", "schedule": { "kind": "every-n-years", "everyYears": 3, "anchor": "FY2027-28", "day": 30, "monthOffset": 3 }, "law": "Rule 12A(1), Companies (Appointment and Qualification of Directors) Rules 2014, substituted by G.S.R. 943(E) dated 31-12-2025 (in force 31-03-2026); Rule 11(2)-(3); item VII, Annexure to Companies (Registration Offices and Fees) Rules 2014 (G.S.R. 300(E) dated 21-04-2026)", "penalty": "Fee is nil if filed within the Rule 12A(1) timeline; Rs 5,000 if filed later or to reactivate the DIN (G.S.R. 300(E)). A DIN not updated is deactivated (Rule 11(2)) and can be reactivated only by filing the form with the fee.", "exposure": { "fixedPenalty": 5000, "other": [ "DIN deactivation until filed (Rule 11(2)-(3))", "Deactivated DIN blocks filings for the director's companies" ], "basis": "G.S.R. 300(E): Rs 5,000 fee for filing after the timeline or for reactivation" }, "effective": { "from": "2026-03-31", "to": null }, "sources": [ { "title": "MCA - G.S.R. 943(E) dated 31-12-2025, Companies (Appointment and Qualification of Directors) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjExMzk5Mzk2&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA e-book - Companies (Appointment and Qualification of Directors) Rules 2014, Rule 12A", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjE1MDA1Njgx&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies (Appointment and Qualification of Directors) Rules 2014, Rule 11", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjE1MDA1NjI5&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 300(E) dated 21-04-2026, Companies (Registration Offices and Fees) Amendment Rules 2026", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjQ1ODUwMDEw&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - FAQs on Form DIR-3-KYC-Web", "url": "https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/company-services/din-related/dir-3-kyc-web.html", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Lead confirmed: G.S.R. 943(E) dated 31-12-2025, in force 31-03-2026, replaced annual KYC (due 30 September; the last annual round was extended without fee to 15-10-2025 by GC 04/2025 and to 31-10-2025 by GC 05/2025) with a once-in-three-years filing due 30 June. MCA's FAQ: if KYC was filed for FY 2025-26 (DIN allotted on or before 31-03-2025), nothing is due for FY 2026-27 and FY 2027-28 unless particulars change, and the first filing is due April-June 2028. The e-form DIR-3 KYC and web form were merged into DIR-3-KYC-Web.", "code": "DIR-3 KYC" }, { "id": "mca-dir3-kyc-triennial-new-din", "title": "DIR-3 KYC Web - triennial KYC (DIN in FY 2025-26)", "form": "DIR-3-KYC-Web", "category": "mca", "authority": "MCA", "summary": "Holders of DINs allotted during FY 2025-26 make their first triennial KYC filing between April and June 2029 and then every third year.", "applicability": "Individuals whose DIN was allotted between 01-04-2025 and 31-03-2026.", "audience": [ "company", "llp", "individual" ], "frequency": "every-n-years", "schedule": { "kind": "every-n-years", "everyYears": 3, "anchor": "FY2028-29", "day": 30, "monthOffset": 3 }, "law": "Rule 12A(1), Companies (Appointment and Qualification of Directors) Rules 2014 (G.S.R. 943(E)); G.S.R. 300(E) dated 21-04-2026", "penalty": "Fee is nil if filed within the timeline; Rs 5,000 if filed late or to reactivate a DIN deactivated for non-filing (Rule 11(2)).", "exposure": { "fixedPenalty": 5000, "other": [ "DIN deactivation until filed" ], "basis": "G.S.R. 300(E): Rs 5,000 fee for late filing or reactivation" }, "effective": { "from": "2026-03-31", "to": null }, "sources": [ { "title": "MCA - FAQs on Form DIR-3-KYC-Web", "url": "https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/company-services/din-related/dir-3-kyc-web.html", "kind": "faq" }, { "title": "MCA - G.S.R. 943(E) dated 31-12-2025, Companies (Appointment and Qualification of Directors) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjExMzk5Mzk2&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - G.S.R. 300(E) dated 21-04-2026, Companies (Registration Offices and Fees) Amendment Rules 2026", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjQ1ODUwMDEw&docCategory=Notifications&type=open", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "First occurrence (30-06-2029) falls after the site's current window; included so the cohort is not shown the 2028 date. MCA has not yet stated the cycle for DINs allotted from FY 2026-27 onward.", "code": "DIR-3 KYC" }, { "id": "mca-dpt3-annual", "title": "DPT-3 return of deposits (30 June)", "form": "DPT-3", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "File the return of deposits and of outstanding receipts not treated as deposits (loans, advances and similar), as on 31 March and audited by the statutory auditor.", "applicability": "Every company other than a Government company, including private companies that only have exempt receipts such as loans from directors or other companies.", "audience": [ "company" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 3 }, "law": "Rule 16 and Explanation, Companies (Acceptance of Deposits) Rules 2014; Rule 21 (punishment); Table B, Fees Rules", "penalty": "Table B additional fee (2x the normal fee up to 30 days late, rising to 12x beyond 180 days). Rule 21: the company and every officer in default are punishable with a fine of up to Rs 5,000 and up to Rs 500 per day for a continuing contravention.", "exposure": { "lateFeePerDay": 500, "maxPenalty": 5000, "other": [ "Additional fee for late filing: 2x the normal fee up to 30 days late, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days, 12x beyond (Table B, Fees Rules)", "Rule 21 fine is court-imposed" ], "basis": "Rule 21 Deposits Rules: fine up to Rs 5,000 plus up to Rs 500/day of continuing contravention" }, "overrides": [ { "period": "FY2025-26", "due": "2026-07-31", "originalDue": "2026-06-30", "reason": "MCA General Circular No. 02/2026 (dated June 2026; listed 19-06-2026) allowed DPT-3 for FY 2025-26 to be filed without additional fees up to 31-07-2026, because of restoration work at the MCA data centre after a fire on 05-06-2026", "source": { "title": "MCA General Circular No. 02/2026", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjU4NzQ0MzA3&docCategory=Circulars&type=open" } } ], "sources": [ { "title": "MCA e-book - Companies (Acceptance of Deposits) Rules 2014, Rule 16", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MTk4MzA2ODU5&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies (Acceptance of Deposits) Rules 2014, Rule 21", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE0NDE=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - General Circular No. 02/2026 (DPT-3 for FY 2025-26 without additional fees up to 31-07-2026)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjU4NzQ0MzA3&docCategory=Circulars&type=open", "kind": "circular" }, { "title": "MCA - What's New (lists GC 02/2026 dated 19-06-2026)", "url": "https://www.mca.gov.in/content/mca/global/en/notifications-tender/whats-new.html", "kind": "portal" }, { "title": "MCA e-book - Companies (Registration Offices and Fees) Rules 2014, Rule 12 and Table of Fees", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE1NDU=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Lead confirmed: GC 02/2026 is a waiver of additional fees up to 31-07-2026 rather than a change to Rule 16; filings after 31-07-2026 pay additional fees counted from 30-06-2026.", "code": "DPT-3" }, { "id": "mca-inc20a-event", "title": "INC-20A declaration for commencement of business", "form": "INC-20A", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "A director declares that every subscriber has paid for the shares agreed to be taken; the company cannot start business or borrow until this is filed.", "applicability": "Companies with share capital incorporated on or after 02-11-2018.", "audience": [ "company" ], "frequency": "event", "trigger": "Within 180 days of the date of incorporation", "law": "Section 10A(1)(a), (2) and (3), Companies Act 2013; Rule 23A, Companies (Incorporation) Rules 2014", "penalty": "Section 10A(2): the company is liable to a penalty of Rs 50,000 and each officer in default to Rs 1,000 per day, up to Rs 1 lakh. The ROC may also start strike-off action if no declaration is filed within 180 days (Section 10A(3)).", "exposure": { "fixedPenalty": 50000, "maxPenalty": 50000, "other": [ "Officers Rs 1,000/day up to Rs 1 lakh", "Strike-off risk (Section 10A(3))", "No business or borrowing until filed" ], "basis": "Section 10A(2): Rs 50,000 on the company" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 10A (commencement of business)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwMTQ=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Incorporation) Rules 2014, Rule 23A", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzEzNjE=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "code": "INC-20A" }, { "id": "mca-llp-ben2-event", "title": "LLP BEN-2 return of significant beneficial owners", "form": "LLP BEN-2", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "A reporting LLP files a return with the Registrar after receiving a significant beneficial ownership declaration (LLP BEN-1).", "applicability": "LLPs that receive an LLP BEN-1 declaration from an individual significant beneficial owner, or a change in it.", "audience": [ "llp", "foreign" ], "frequency": "event", "trigger": "Within 30 days of receipt of the LLP BEN-1 declaration", "law": "Rule 6, LLP (Significant Beneficial Owners) Rules 2023; Section 90 of the Companies Act 2013 as applied to LLPs", "penalty": "Section 90(11) of the Companies Act as applied to LLPs: Rs 1 lakh plus Rs 500 per day of continuing failure, up to Rs 5 lakh; designated partners Rs 25,000 plus Rs 200 per day, up to Rs 1 lakh. Additional fee under Annexure A item 8.", "exposure": { "lateFeePerDay": 500, "lateFeeCap": 500000, "fixedPenalty": 100000, "maxPenalty": 500000, "other": [ "LLP additional fee (Annexure A item 8): 1x the normal fee up to 15 days late; then 2x/4x/6x/10x/15x (small LLPs) or 4x/8x/12x/20x/30x (others) up to 360 days; beyond 360 days 25x/50x, but for Forms 8 and 11 15x/30x plus Rs 10/Rs 20 per day" ], "basis": "Section 90(11) Companies Act as applied to LLPs" }, "sources": [ { "title": "MCA e-book - LLP (Significant Beneficial Owners) Rules 2023, Rule 6", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mzc5OTY5NzQ3&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies Act 2013, Section 90 (register of significant beneficial owners)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNTE=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - LLP Rules 2009, Annexure A (fees and additional fees)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjU3MDM0MjY=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The application of Section 90 penalties to LLPs comes through the notification under Section 67 of the LLP Act that underpins the 2023 rules; not re-read in this session.", "code": "LLP BEN-2" }, { "id": "mca-llp-form11-annual", "title": "LLP Form 11 annual return", "form": "Form 11", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "Every LLP files its annual return (partners, contribution and other particulars) within 60 days of the close of the financial year.", "applicability": "Every limited liability partnership. LLPs with turnover above Rs 5 crore or contribution above Rs 50 lakh need a practising company secretary's certificate.", "audience": [ "llp" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "entityYear": true, "daysAfter": 60 }, "law": "Section 35(1)-(2), LLP Act 2008; Rule 25, LLP Rules 2009; Annexure A, LLP Rules", "penalty": "Section 35(2): the LLP and its designated partners are liable to Rs 100 per day of continuing failure, up to Rs 1 lakh for the LLP and Rs 50,000 for each designated partner. Late filing also attracts additional fee under Annexure A item 8.", "exposure": { "lateFeePerDay": 100, "lateFeeCap": 100000, "maxPenalty": 100000, "other": [ "LLP additional fee (Annexure A item 8): 1x the normal fee up to 15 days late; then 2x/4x/6x/10x/15x (small LLPs) or 4x/8x/12x/20x/30x (others) up to 360 days; beyond 360 days 25x/50x, but for Forms 8 and 11 15x/30x plus Rs 10/Rs 20 per day" ], "basis": "Section 35(2) LLP Act: Rs 100/day up to Rs 1 lakh for the LLP" }, "sources": [ { "title": "MCA e-book - LLP Act 2008, Section 35 (annual return)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MTkzNzc0ODY=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - LLP Rules 2009, Rule 25 (Form 11)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NDg2MzU1OTU=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - LLP Rules 2009, Annexure A (fees and additional fees)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjU3MDM0MjY=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "60 days from 31 March is 30 May. The often-quoted 'Rs 100 per day additional fee' is the Section 35(2) penalty; the MCA filing fee for delay is the tiered multiple in Annexure A (since 01-04-2022).", "code": "LLP-11" }, { "id": "mca-llp-form4d-event", "title": "LLP Form 4D beneficial interest in contribution", "form": "Form 4D", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "When an LLP receives a declaration of beneficial interest in contribution from a registered partner (Form 4B) or beneficial partner (Form 4C), it records it in the register of partners and files Form 4D.", "applicability": "LLPs receiving Form 4B or Form 4C declarations (LLP (Third Amendment) Rules 2023).", "audience": [ "llp" ], "frequency": "event", "trigger": "Within 30 days of receipt of the Form 4B or 4C declaration", "law": "Rules 22A and 22B(3), LLP Rules 2009; Section 74, LLP Act 2008", "penalty": "Section 74 (general penalty): Rs 5,000 plus Rs 100 per day of continuing contravention, up to Rs 1 lakh. Additional fee under Annexure A item 8.", "exposure": { "lateFeePerDay": 100, "lateFeeCap": 100000, "fixedPenalty": 5000, "maxPenalty": 100000, "other": [ "LLP additional fee (Annexure A item 8): 1x the normal fee up to 15 days late; then 2x/4x/6x/10x/15x (small LLPs) or 4x/8x/12x/20x/30x (others) up to 360 days; beyond 360 days 25x/50x, but for Forms 8 and 11 15x/30x plus Rs 10/Rs 20 per day" ], "basis": "Section 74 LLP Act: Rs 5,000 plus Rs 100/day up to Rs 1 lakh" }, "sources": [ { "title": "MCA e-book - LLP Rules 2009, Rules 22A-22B (register of partners, Form 4D)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mzc3NDAzMjMz&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - LLP Act 2008, Section 74 (general penalties)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MTkzODU2OTY=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - LLP Rules 2009, Annexure A (fees and additional fees)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjU3MDM0MjY=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "code": "LLP-4D" }, { "id": "mca-llp-form8-annual", "title": "LLP Form 8 statement of account and solvency", "form": "Form 8", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "Every LLP files its statement of account and solvency within 30 days from the end of six months of the financial year (by 30 October).", "applicability": "Every limited liability partnership. Accounts must be audited unless turnover is up to Rs 40 lakh or contribution up to Rs 25 lakh.", "audience": [ "llp" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 7, "entityYear": true, "after": { "months": 6, "days": 30 } }, "law": "Section 34(2), (3) and (5), LLP Act 2008; Rule 24(4), LLP Rules 2009; Annexure A, LLP Rules", "penalty": "Section 34(5): the LLP and its designated partners are liable to Rs 100 per day of continuing failure, up to Rs 1 lakh for the LLP and Rs 50,000 for each designated partner. Additional fee under Annexure A item 8 also applies.", "exposure": { "lateFeePerDay": 100, "lateFeeCap": 100000, "maxPenalty": 100000, "other": [ "LLP additional fee (Annexure A item 8): 1x the normal fee up to 15 days late; then 2x/4x/6x/10x/15x (small LLPs) or 4x/8x/12x/20x/30x (others) up to 360 days; beyond 360 days 25x/50x, but for Forms 8 and 11 15x/30x plus Rs 10/Rs 20 per day" ], "basis": "Section 34(5) LLP Act: Rs 100/day up to Rs 1 lakh for the LLP" }, "sources": [ { "title": "MCA e-book - LLP Act 2008, Section 34 (statement of account and solvency)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MTkzNzcxNTM=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - LLP Rules 2009, Rule 24 (Form 8)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NDg2MzUyNjA=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - LLP Rules 2009, Annexure A (fees and additional fees)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjU3MDM0MjY=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "code": "LLP-8" }, { "id": "mca-mgt14-event", "title": "MGT-14 filing of resolutions", "form": "MGT-14", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "File copies of special resolutions and other resolutions and agreements listed in Section 117(3) with the Registrar.", "applicability": "Companies passing resolutions covered by Section 117(3) (special resolutions, MD appointment terms, Board resolutions under Section 179(3) subject to exemptions, and others).", "audience": [ "company", "listed" ], "frequency": "event", "trigger": "Within 30 days of passing the resolution or making the agreement", "law": "Section 117(1)-(3), Companies Act 2013; Rule 24, Companies (Management and Administration) Rules 2014", "penalty": "Section 117(2): the company is liable to Rs 10,000 plus Rs 100 per day after the first of continuing failure, up to Rs 2 lakh; officers (including any liquidator) Rs 10,000 plus Rs 100 per day, up to Rs 50,000. Table B additional fees apply.", "exposure": { "lateFeePerDay": 100, "lateFeeCap": 200000, "fixedPenalty": 10000, "maxPenalty": 200000, "other": [ "Additional fee for late filing: 2x the normal fee up to 30 days late, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days, 12x beyond (Table B, Fees Rules)" ], "basis": "Section 117(2): Rs 10,000 plus Rs 100/day up to Rs 2 lakh (company)" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 117 (resolutions to be filed)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjc5NzE=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Management and Administration) Rules 2014, Rule 24", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE0NzM=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "code": "MGT-14" }, { "id": "mca-mgt15-annual", "title": "MGT-15 report on AGM (listed companies)", "form": "MGT-15", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "A listed public company files a report on the AGM confirming that it was convened, held and conducted as per the Act and rules.", "applicability": "Listed public companies.", "audience": [ "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 7, "entityYear": true, "follows": { "rule": "mca-agm-annual", "within": { "days": 30 } } }, "law": "Section 121(1)-(3), Companies Act 2013; Rule 31(2), Companies (Management and Administration) Rules 2014 (V3 form by G.S.R. 358(E))", "penalty": "Section 121(3): the company is liable to Rs 1 lakh plus Rs 500 per day of continuing failure, up to Rs 5 lakh; officers in default Rs 25,000 plus Rs 500 per day, up to Rs 1 lakh. Table B additional fees also apply to late filing.", "exposure": { "lateFeePerDay": 500, "lateFeeCap": 500000, "fixedPenalty": 100000, "maxPenalty": 500000, "other": [ "Table B additional fee multiples" ], "basis": "Section 121(3): Rs 1 lakh plus Rs 500/day up to Rs 5 lakh (company)" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 121 (report on AGM)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwNjM=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Management and Administration) Rules 2014, Rule 31", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE0NzY=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 358(E) dated 30-05-2025, Companies (Management and Administration) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwNjEzMTQx&docCategory=Notifications&type=open", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Runs from the AGM: 30 days after the date recorded for it (the conclusion of the meeting), or after its last permitted day until one is recorded. The 30 days run from the conclusion of the AGM.", "code": "MGT-15" }, { "id": "mca-mgt7-annual", "title": "MGT-7 annual return", "form": "MGT-7 (with MGT-8 certificate where required)", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "File the annual return describing shareholding, directors, meetings and other particulars as at the end of the financial year.", "applicability": "Every company other than One Person Companies and small companies (they file MGT-7A). Listed companies and companies with paid-up capital of Rs 10 crore or more or turnover of Rs 50 crore or more attach a certificate from a practising company secretary in Form MGT-8.", "audience": [ "company", "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 29, "monthOffset": 8, "entityYear": true, "follows": { "rule": "mca-agm-annual", "within": { "days": 60 } } }, "law": "Section 92(4)-(5), Companies Act 2013; Rules 11 and 12, Companies (Management and Administration) Rules 2014 (V3 form by G.S.R. 358(E), in force 14-07-2025); Table D, Fees Rules", "penalty": "Additional fee of Rs 100 per day with no upper limit (Table D). Section 92(5): the company and every officer in default are liable to Rs 10,000 plus Rs 100 per day of continuing failure, up to Rs 2 lakh for the company and Rs 50,000 for an officer.", "exposure": { "lateFeePerDay": 100, "fixedPenalty": 10000, "maxPenalty": 200000, "other": [ "Rs 100/day MCA additional fee has no cap", "Director disqualification after 3 years of non-filing (Section 164(2)(a))" ], "basis": "Table D Fees Rules: Rs 100/day; Section 92(5): Rs 10,000 plus Rs 100/day up to Rs 2 lakh (company)" }, "overrides": [ { "period": "FY2024-25", "due": "2025-12-31", "originalDue": "2025-11-29", "reason": "MCA General Circular No. 06/2025 dated 17-10-2025 allowed the FY 2024-25 MGT-7 to be filed without additional fees up to 31-12-2025. General Circular No. 08/2025 dated 30-12-2025 is reported to extend this to 31-01-2026; it could not be read here, so the confirmed date is shown.", "source": { "title": "MCA General Circular No. 06/2025 dated 17-10-2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTc5MDY1MjQ0&docCategory=Circulars&type=open" } } ], "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 92 (annual return)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjk1MDc=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Management and Administration) Rules 2014, Rule 11", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE0NjA=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 358(E) dated 30-05-2025, Companies (Management and Administration) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwNjEzMTQx&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA e-book - Companies (Registration Offices and Fees) Rules 2014, Rule 12 and Table of Fees", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE1NDU=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - General Circular No. 06/2025 dated 17-10-2025 (FY 2024-25 annual filings without additional fee till 31-12-2025)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTc5MDY1MjQ0&docCategory=Circulars&type=open", "kind": "circular" }, { "title": "MCA - General Circular No. 08/2025 dated 30-12-2025 (FY 2024-25 annual filings without additional fee till 31-01-2026)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjExNDE5MzU5&docCategory=Circulars&type=open", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Runs from the AGM: 60 days after the date recorded for it, or after its last permitted day (30 September for an April-March year) until one is recorded, which is also the rule when no AGM was held. 60 days from a 30 September AGM is 29 November. FY 2024-25 filings were relieved to 31-12-2025 by GC 06/2025 (recorded as the extension) and reportedly to 31-01-2026 by GC 08/2025 (not confirmed against the circular); none for FY 2025-26 so far.", "code": "MGT-7", "tags": [ "not-opc-small" ] }, { "id": "mca-mgt7a-annual", "title": "MGT-7A abridged annual return (OPC, small company)", "form": "MGT-7A", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "One Person Companies and small companies file the abridged annual return in Form MGT-7A.", "applicability": "One Person Companies and small companies. From 01-12-2025 a small company is one with paid-up capital not over Rs 10 crore and turnover not over Rs 100 crore (G.S.R. 880(E)), so more companies now qualify.", "audience": [ "company" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 29, "monthOffset": 8, "entityYear": true, "follows": { "rule": "mca-agm-annual", "within": { "days": 60 } } }, "law": "Section 92(1) second proviso and 92(4), Companies Act 2013; Rule 11(1), Companies (Management and Administration) Rules 2014; G.S.R. 880(E) dated 01-12-2025", "penalty": "Additional fee of Rs 100 per day with no upper limit (Table D). Section 92(5): Rs 10,000 plus Rs 100 per day, up to Rs 2 lakh for the company and Rs 50,000 for an officer.", "exposure": { "lateFeePerDay": 100, "fixedPenalty": 10000, "maxPenalty": 200000, "other": [ "Rs 100/day MCA additional fee has no cap" ], "basis": "Table D Fees Rules: Rs 100/day; Section 92(5): Rs 10,000 plus Rs 100/day up to Rs 2 lakh" }, "overrides": [ { "period": "FY2024-25", "due": "2025-12-31", "originalDue": "2025-11-29", "reason": "MCA General Circular No. 06/2025 dated 17-10-2025 allowed the FY 2024-25 MGT-7A to be filed without additional fees up to 31-12-2025. General Circular No. 08/2025 dated 30-12-2025 is reported to extend this to 31-01-2026; it could not be read here, so the confirmed date is shown.", "source": { "title": "MCA General Circular No. 06/2025 dated 17-10-2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTc5MDY1MjQ0&docCategory=Circulars&type=open" } } ], "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 92 (annual return)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=Mjk1MDc=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Management and Administration) Rules 2014, Rule 11", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE0NjA=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 880(E) dated 01-12-2025, Companies (Specification of definition details) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTk3MTc2NzQz&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - G.S.R. 358(E) dated 30-05-2025, Companies (Management and Administration) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTQwNjEzMTQx&docCategory=Notifications&type=open", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Runs from the AGM: 60 days after the date recorded for it, or after its last permitted day (30 September for an April-March year) until one is recorded, which is also the rule when no AGM was held. OPCs hold no AGM; in practice they count 60 days from the date the AGM would have been due (30 September), giving 29 November - MCA has not published guidance on this point.", "code": "MGT-7A", "tags": [ "opc-small" ] }, { "id": "mca-msme1-halfyearly", "title": "MSME-1 half-yearly return on delayed MSE payments", "form": "MSME-1", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "Report amounts due to micro and small enterprise suppliers that remain unpaid beyond 45 days of acceptance, with reasons for the delay: by 31 October for April-September and by 30 April for October-March.", "applicability": "Companies with payments to micro or small enterprise suppliers pending for more than 45 days from the date of acceptance or deemed acceptance (proviso inserted 15-07-2024). Companies without such dues need not file.", "audience": [ "company" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "day": "last", "monthOffset": 1 }, "law": "Para 3, Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order 2019 (S.O. 368(E)), as amended by S.O. 2751(E) dated 15-07-2024; Section 405, Companies Act 2013", "penalty": "Section 405(4): the company and every officer in default are liable to a penalty of Rs 20,000 plus Rs 1,000 per day after the first day of continuing failure, up to Rs 3 lakh.", "exposure": { "lateFeePerDay": 1000, "lateFeeCap": 300000, "fixedPenalty": 20000, "maxPenalty": 300000, "basis": "Section 405(4): Rs 20,000 plus Rs 1,000/day up to Rs 3 lakh" }, "sources": [ { "title": "MCA - S.O. 368(E) dated 22-01-2019, Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order 2019", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NzU4NA==&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - S.O. 2751(E) dated 15-07-2024, MSME-1 Amendment Order 2024", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NDU5OTY2Mjky&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA e-book - Companies Act 2013, Section 405 (power to call for information)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgxOTk=&docCategory=Acts&type=open", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The 2024 amendment also replaced the form (supplier-wise ageing of dues). No change in 2025-2026.", "code": "MSME-1" }, { "id": "mca-nfra2-annual", "title": "NFRA-2 annual return by auditors", "form": "NFRA-2", "category": "mca", "authority": "National Financial Reporting Authority", "summary": "Auditors of companies governed by NFRA file an annual return with NFRA on or before 30 November every year.", "applicability": "Auditors of listed companies, unlisted public companies with paid-up capital of Rs 500 crore or more, turnover of Rs 1,000 crore or more or loans, debentures and deposits of Rs 500 crore or more, insurance, banking and electricity companies, and other bodies covered by Rule 3 of the NFRA Rules.", "audience": [ "audit", "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 8 }, "law": "Rule 5, National Financial Reporting Authority Rules 2018 (as amended 05-09-2019); Rule 3 (applicability); Rule 13 (punishment)", "penalty": "Rule 13 (as substituted in 2022): fine of up to Rs 5,000 and, for a continuing contravention, up to Rs 500 per day after the first.", "exposure": { "lateFeePerDay": 500, "maxPenalty": 5000, "basis": "Rule 13 NFRA Rules: fine up to Rs 5,000 plus up to Rs 500/day" }, "sources": [ { "title": "MCA e-book - National Financial Reporting Authority Rules 2018, Rule 5", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE2NzY=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - National Financial Reporting Authority Rules 2018, Rule 3", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE2NzU=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - National Financial Reporting Authority Rules 2018, Rule 13", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MTgzMDkyOTkz&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The obligation is on the audit firm, not the company. No change in 2025-2026.", "code": "NFRA-2" }, { "id": "mca-pas3-event", "title": "PAS-3 return of allotment", "form": "PAS-3", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "File the return of allotment of shares or other securities, with the list of allottees, with the Registrar.", "applicability": "Every company having share capital that allots securities (rights, bonus, preferential, ESOP, private placement and others).", "audience": [ "company", "listed", "foreign" ], "frequency": "event", "trigger": "Within 30 days of allotment; within 15 days of allotment for a private placement under Section 42", "law": "Section 39(4)-(5) and Section 42(8)-(9), Companies Act 2013; Rule 12, Companies (Prospectus and Allotment of Securities) Rules 2014", "penalty": "Section 39(5): the company and each officer in default are liable to Rs 1,000 per day of default or Rs 1 lakh, whichever is less. For a private placement, Section 42(9): the company, its promoters and directors are liable to Rs 1,000 per day, up to Rs 25 lakh. Table B additional fees apply.", "exposure": { "lateFeePerDay": 1000, "lateFeeCap": 100000, "maxPenalty": 100000, "other": [ "Private placement: Section 42(9) Rs 1,000/day up to Rs 25 lakh", "Private placement money cannot be used until PAS-3 is filed (Section 42(4) proviso)", "Additional fee for late filing: 2x the normal fee up to 30 days late, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days, 12x beyond (Table B, Fees Rules)" ], "basis": "Section 39(5): Rs 1,000/day or Rs 1 lakh whichever is less" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 39 (allotment of securities)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjQ1ODE=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies Act 2013, Section 42 (private placement)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwMjc=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Prospectus and Allotment of Securities) Rules 2014, Rule 12", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjU4MzIzMDYx&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "If FDI is involved, Form FC-GPR is also due within 30 days of allotment (see rbi-fema-fc-gpr-event).", "code": "PAS-3" }, { "id": "mca-pas6-halfyearly", "title": "PAS-6 reconciliation of share capital audit", "form": "PAS-6", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "File a half-yearly reconciliation of share capital audit report (issued, listed and dematerialised capital), certified by a practising CS or CA, within 60 days of the end of each half-year.", "applicability": "Unlisted public companies (other than Nidhis, Government companies and wholly owned subsidiaries) under Rule 9A, and private companies other than small and Government companies once covered by Rule 9B (demat deadline 30-06-2025 for those that were not small on 31-03-2023; 18 months from the year end for others). Higher small-company limits from 01-12-2025 take some private companies out.", "audience": [ "company" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "daysAfter": 60 }, "law": "Rule 9A(8) and Rule 9B(5), Companies (Prospectus and Allotment of Securities) Rules 2014 (proviso to Rule 9B(2) inserted by G.S.R. 131(E) dated 12-02-2025); Section 450, Companies Act 2013", "penalty": "No specific penalty; Section 450 general penalty of Rs 10,000 plus Rs 1,000 per day of continuing contravention, up to Rs 2 lakh for the company and Rs 50,000 for each officer. Table B additional fees apply to late filing.", "exposure": { "lateFeePerDay": 1000, "lateFeeCap": 200000, "fixedPenalty": 10000, "maxPenalty": 200000, "other": [ "Additional fee for late filing: 2x the normal fee up to 30 days late, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days, 12x beyond (Table B, Fees Rules)" ], "basis": "Section 450: Rs 10,000 plus Rs 1,000/day up to Rs 2 lakh (company)" }, "sources": [ { "title": "MCA e-book - Companies (Prospectus and Allotment of Securities) Rules 2014, Rule 9A", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzEzODY=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies (Prospectus and Allotment of Securities) Rules 2014, Rule 9B", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTE3Mzc5MDkw&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA - G.S.R. 131(E) dated 12-02-2025, Companies (Prospectus and Allotment of Securities) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTE3MjcxODc4&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA - G.S.R. 880(E) dated 01-12-2025, Companies (Specification of definition details) Amendment Rules 2025", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTk3MTc2NzQz&docCategory=Notifications&type=open", "kind": "notification" }, { "title": "MCA e-book - Companies Act 2013, Section 450 (general penalty)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgyMjI=&docCategory=Acts&type=open", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "60 days after 30 September is 29 November; after 31 March it is 30 May. Rule 9B(5) applies Rule 9A(4)-(10), including the PAS-6 duty, to covered private companies; MCA has not said which half-year their first PAS-6 is for (open question). No PAS-6 extension was notified in 2025-2026.", "code": "PAS-6", "tags": [ "not-opc-small", "unlisted" ] }, { "id": "mca-sh7-event", "title": "SH-7 notice of alteration of share capital", "form": "SH-7", "category": "mca", "authority": "MCA / Registrar of Companies", "summary": "Notify the Registrar of an increase or other alteration of authorised share capital, redemption of redeemable preference shares or (for companies without share capital) an increase in members, with the altered memorandum.", "applicability": "Every company altering its share capital under Section 61(1) or redeeming preference shares.", "audience": [ "company" ], "frequency": "event", "trigger": "Within 30 days of the alteration, increase or redemption", "law": "Section 64(1)-(2), Companies Act 2013; Rule 15, Companies (Share Capital and Debentures) Rules 2014", "penalty": "Section 64(2): the company and every officer in default are liable to Rs 500 per day of default, up to Rs 5 lakh for the company and Rs 1 lakh for an officer. Late filing also needs additional fee (Table C for increases in authorised capital).", "exposure": { "lateFeePerDay": 500, "lateFeeCap": 500000, "maxPenalty": 500000, "other": [ "Additional fee for increase in authorised capital at a monthly percentage of the fee (Table C)" ], "basis": "Section 64(2): Rs 500/day up to Rs 5 lakh (company)" }, "sources": [ { "title": "MCA e-book - Companies Act 2013, Section 64 (notice of alteration of share capital)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjgwMzU=&docCategory=Acts&type=open", "kind": "act" }, { "title": "MCA e-book - Companies (Share Capital and Debentures) Rules 2014, Rule 15", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE0MDA=&docCategory=Rules&type=open", "kind": "rules" }, { "title": "MCA e-book - Companies (Registration Offices and Fees) Rules 2014, Rule 12 and Table of Fees", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzE1NDU=&docCategory=Rules&type=open", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "code": "SH-7" }, { "id": "sebi-agm-top100-annual", "title": "AGM within 5 months for top 100 listed entities", "category": "sebi", "authority": "SEBI / stock exchanges (NSE, BSE)", "summary": "The top 100 listed entities by market capitalisation must hold their AGM within five months of the end of the financial year (31 August) and provide a one-way live webcast.", "applicability": "Top 100 listed entities by market capitalisation.", "audience": [ "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 5, "entityYear": true, "after": { "months": 5 } }, "law": "Regulation 44(5)-(6), SEBI LODR Regulations 2015", "penalty": "SOP fine of Rs 25,000 per instance of not convening the AGM within five months.", "exposure": { "fixedPenalty": 25000, "basis": "LODR Master Circular Ch. VII para 6.1: Reg 44(5) Rs 25,000 per instance" }, "sources": [ { "title": "SEBI - LODR Regulations 2015 (consolidated, last amended 14-07-2026)", "url": "https://www.sebi.gov.in/legal/regulations/jul-2026/securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-last-amended-on-july-14-2026-_102974.html", "kind": "rules" }, { "title": "SEBI - LODR Master Circular, last updated 30-01-2026 (Chapter VII para 6.1 fines)", "url": "https://www.sebi.gov.in/legal/master-circulars/jan-2026/master-circular-for-compliance-with-the-provisions-of-the-securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-by-listed-entities_99432.html", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Companies Act deadline for all others remains 30 September (mca-agm-annual). It is the same meeting as the Companies Act AGM: marking either one held records it for both, and the filings that run from the AGM follow that date.", "code": "AGM TOP 100", "recordAs": "held", "sameEventAs": "mca-agm-annual" }, { "id": "sebi-annual-report-reg34", "title": "Annual report to stock exchanges (Reg 34)", "form": "Annual report", "category": "sebi", "authority": "SEBI / stock exchanges (NSE, BSE)", "summary": "Submit the annual report with the AGM notice to the exchanges and publish it on the website on or before the day dispatch to shareholders begins; a revised copy is due within 48 hours after the AGM if changed.", "applicability": "Entities with listed specified securities.", "audience": [ "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 8, "monthOffset": 6, "entityYear": true, "follows": { "rule": "mca-agm-annual", "within": { "days": -22 } } }, "law": "Regulation 34(1), SEBI LODR Regulations 2015; Section 101(1), Companies Act 2013 (21 clear days' notice)", "penalty": "SOP fine of Rs 2,000 per day; non-submission for two consecutive years is a ground for suspension.", "exposure": { "lateFeePerDay": 2000, "basis": "LODR Master Circular Ch. VII para 6.1: Reg 34 Rs 2,000/day" }, "sources": [ { "title": "SEBI - LODR Regulations 2015 (consolidated, last amended 14-07-2026)", "url": "https://www.sebi.gov.in/legal/regulations/jul-2026/securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-last-amended-on-july-14-2026-_102974.html", "kind": "rules" }, { "title": "SEBI - LODR Master Circular, last updated 30-01-2026 (Chapter VII para 6.1 fines)", "url": "https://www.sebi.gov.in/legal/master-circulars/jan-2026/master-circular-for-compliance-with-the-provisions-of-the-securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-by-listed-entities_99432.html", "kind": "circular" }, { "title": "MCA e-book - Companies Act 2013, Section 101 (notice of meeting)", "url": "https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NjU5MzIxMTQ4&docCategory=Acts&type=open", "kind": "act" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The real deadline is the date dispatch begins. 8 September is the latest dispatch date for an AGM on 30 September with 21 clear days' notice by electronic mode; top 100 entities holding the AGM by 31 August must dispatch earlier. Runs from the AGM: 22 days before the date recorded for it, or before its last permitted day until one is recorded.", "code": "REG 34" }, { "id": "sebi-brsr-annual", "title": "BRSR (top 1,000 listed entities)", "form": "Business Responsibility and Sustainability Report", "category": "sebi", "authority": "SEBI / stock exchanges (NSE, BSE)", "summary": "The top 1,000 listed entities by market capitalisation include a Business Responsibility and Sustainability Report in the annual report, with assessment or assurance of BRSR Core under a glide path.", "applicability": "Top 1,000 listed entities by market capitalisation. BRSR Core assessment or assurance: top 150 from FY 2023-24, top 250 from FY 2024-25, top 500 from FY 2025-26 and top 1,000 from FY 2026-27.", "audience": [ "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 8, "monthOffset": 6, "entityYear": true, "follows": { "rule": "sebi-annual-report-reg34", "within": { "days": 0 }, "from": "due" } }, "law": "Regulation 34(2)(f), SEBI LODR Regulations 2015 (amended 28-03-2025); SEBI Circular dated 28-03-2025 on BRSR Core assessment or assurance and value chain", "penalty": "No BRSR-specific fine; filed with the annual report, so the Reg 34 SOP fine of Rs 2,000 per day applies to a late annual report.", "exposure": { "lateFeePerDay": 2000, "basis": "Reg 34 SOP fine Rs 2,000/day (BRSR forms part of the annual report)" }, "sources": [ { "title": "SEBI - LODR Regulations 2015 (consolidated, last amended 14-07-2026)", "url": "https://www.sebi.gov.in/legal/regulations/jul-2026/securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-last-amended-on-july-14-2026-_102974.html", "kind": "rules" }, { "title": "SEBI Circular dated 28-03-2025 (BRSR Core assessment or assurance glide path)", "url": "https://www.sebi.gov.in/legal/circulars/mar-2025/measures-to-facilitate-ease-of-doing-business-with-respect-to-framework-for-assurance-or-assessment-esg-disclosures-for-value-chain-and-introduction-of-voluntary-disclosure-on-green-credits_93102.html", "kind": "circular" }, { "title": "NSE - Compliance calendar, main board (updated 24-10-2025)", "url": "https://www.nseindia.com/static/companies-listing/compliance-information-compliance-calendar-main-board", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Value-chain ESG disclosures are voluntary for the top 250 from FY 2025-26 and their assessment or assurance voluntary from FY 2026-27. Date follows the annual report (see sebi-annual-report-reg34).", "code": "BRSR" }, { "id": "sebi-integrated-filing-financial-quarterly", "title": "Integrated Filing (Financial) - results, RPT, deviation", "form": "Integrated Filing (Financial) XBRL", "category": "sebi", "authority": "SEBI / stock exchanges (NSE, BSE)", "summary": "One filing containing the quarterly financial results (Reg 33), statement of deviation or variation (Reg 32(1)), disclosure of outstanding defaults on loans and debt securities, half-yearly related party transactions (Reg 23(9), Q2 and Q4) and, in Q4, the statement on impact of audit qualifications.", "applicability": "Entities with listed specified securities (equity) on the main board.", "audience": [ "listed" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "daysAfter": 45, "except": { "Q4": { "daysAfter": 60 } }, "entityYear": true }, "law": "Regulations 10(1A), 23(9), 32(1) and 33(3)(a) and (d), SEBI LODR Regulations 2015; SEBI Circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31-12-2024", "penalty": "SOP fines: Rs 5,000 per day for late financial results (Reg 33), Rs 5,000 per day for late RPT disclosure (Reg 23(9)) and Rs 1,000 per day for the statement of deviation (Reg 32(1)); repeated default leads to promoter demat freeze and suspension.", "exposure": { "lateFeePerDay": 5000, "other": [ "Reg 23(9) RPT fine Rs 5,000/day in Q2 and Q4", "Reg 32(1) fine Rs 1,000/day", "Suspension after two consecutive quarters of default on results" ], "basis": "LODR Master Circular Ch. VII para 6.1: Reg 33 Rs 5,000/day (principal component)" }, "effective": { "from": "2024-10-01", "to": null }, "sources": [ { "title": "SEBI Circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31-12-2024 (Integrated Filing)", "url": "https://www.sebi.gov.in/legal/circulars/dec-2024/circular-for-implementation-of-recommendations-of-the-expert-committee-for-facilitating-ease-of-doing-business-for-listed-entities_90406.html", "kind": "circular" }, { "title": "SEBI - LODR Regulations 2015 (consolidated, last amended 14-07-2026)", "url": "https://www.sebi.gov.in/legal/regulations/jul-2026/securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-last-amended-on-july-14-2026-_102974.html", "kind": "rules" }, { "title": "SEBI - LODR Master Circular, last updated 30-01-2026 (Chapter VII para 6.1 fines)", "url": "https://www.sebi.gov.in/legal/master-circulars/jan-2026/master-circular-for-compliance-with-the-provisions-of-the-securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-by-listed-entities_99432.html", "kind": "circular" }, { "title": "NSE - Compliance calendar, main board (updated 24-10-2025)", "url": "https://www.nseindia.com/static/companies-listing/compliance-information-compliance-calendar-main-board", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Q1-Q3 due 14 August, 14 November and 14 February; Q4 and annual audited results due 30 May. The exchanges expect the XBRL on the same day as the results PDF filed with the board meeting outcome. RPT disclosure is half-yearly, on the date the results are published (Reg 23(9) proviso since 01-04-2023). Entities under an approved IBC resolution plan get 90 days (120 for annual results).", "code": "IF-FIN" }, { "id": "sebi-integrated-filing-governance-quarterly", "title": "Integrated Filing (Governance) - quarterly", "form": "Integrated Filing (Governance) XBRL", "category": "sebi", "authority": "SEBI / stock exchanges (NSE, BSE)", "summary": "One quarterly governance filing that combines the corporate governance compliance report, the investor grievance statement and certain Schedule III disclosures (small acquisitions, sub-threshold fines, tax litigation updates); Q2 and Q4 carry extra half-yearly and annual affirmations.", "applicability": "Entities with listed specified securities (equity) on the main board.", "audience": [ "listed" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "entityYear": true, "daysAfter": 30 }, "law": "Regulations 10(1A), 13(3) and 27(2)(a), SEBI LODR Regulations 2015; SEBI Circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31-12-2024 (now in LODR Master Circular dated 30-01-2026, Section VI-L)", "penalty": "Exchange fines under the SOP: Rs 2,000 per day for the corporate governance report (Reg 27(2)) and Rs 1,000 per day for the investor grievance statement (Reg 13(3)); continued default can lead to freezing of promoter holdings and suspension of trading.", "exposure": { "lateFeePerDay": 3000, "other": [ "Promoter demat freeze and suspension after continued non-compliance", "Fines accrue until rectified" ], "basis": "LODR Master Circular Ch. VII para 6.1: Reg 27(2) Rs 2,000/day plus Reg 13(3) Rs 1,000/day" }, "effective": { "from": "2024-10-01", "to": null }, "sources": [ { "title": "SEBI Circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31-12-2024 (Integrated Filing)", "url": "https://www.sebi.gov.in/legal/circulars/dec-2024/circular-for-implementation-of-recommendations-of-the-expert-committee-for-facilitating-ease-of-doing-business-for-listed-entities_90406.html", "kind": "circular" }, { "title": "SEBI - LODR Master Circular, last updated 30-01-2026 (Chapter VII para 6.1 fines)", "url": "https://www.sebi.gov.in/legal/master-circulars/jan-2026/master-circular-for-compliance-with-the-provisions-of-the-securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-by-listed-entities_99432.html", "kind": "circular" }, { "title": "SEBI - LODR Regulations 2015 (consolidated, last amended 14-07-2026)", "url": "https://www.sebi.gov.in/legal/regulations/jul-2026/securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-last-amended-on-july-14-2026-_102974.html", "kind": "rules" }, { "title": "NSE - Compliance calendar, main board (updated 24-10-2025)", "url": "https://www.nseindia.com/static/companies-listing/compliance-information-compliance-calendar-main-board", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Integrated Filing was introduced from the quarter ended 31-12-2024 (that quarter allowed 45 days). It subsumed the standalone Reg 27(2) CG report (earlier due in 21 days) and Reg 13(3) grievance statement (21 days); the standalone XBRLs stopped from the March 2025 quarter. The Q4 filing is also due 30 April. The shareholding pattern (Reg 31) remains a separate filing.", "code": "IF-GOV" }, { "id": "sebi-reconciliation-share-capital-audit-quarterly", "title": "Reconciliation of share capital audit report", "form": "Reconciliation of Share Capital Audit Report", "category": "sebi", "authority": "SEBI / stock exchanges / depositories", "summary": "Submit a quarterly audit report by a practising CA, CS or cost accountant reconciling issued, listed and dematerialised capital within 30 days of each quarter end.", "applicability": "Every issuer whose securities are admitted to a depository and listed on a stock exchange.", "audience": [ "listed" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 30, "monthOffset": 1 }, "law": "Regulation 76, SEBI (Depositories and Participants) Regulations 2018; SEBI Master Circular for Depositories dated 03-12-2024, para 3.20", "penalty": "No per-day SOP fine; non-submission for two consecutive quarters is a ground for suspension under the LODR Master Circular, and SEBI may act under the Depositories Act.", "exposure": { "other": [ "No SOP per-day fine", "Suspension ground after two consecutive quarters", "Action under the Depositories Act 1996" ], "basis": "Depositories Master Circular para 3.20.3; LODR Master Circular Ch. VII" }, "sources": [ { "title": "SEBI - Depositories and Participants Regulations 2018 (last amended 22-11-2025)", "url": "https://www.sebi.gov.in/legal/regulations/nov-2025/securities-and-exchange-board-of-india-depositories-and-participants-regulations-2018-last-amended-on-november-22-2025-_98196.html", "kind": "rules" }, { "title": "SEBI - Master Circular for Depositories dated 03-12-2024 (para 3.20)", "url": "https://www.sebi.gov.in/legal/master-circulars/dec-2024/master-circular-for-depositories_89245.html", "kind": "circular" }, { "title": "NSE - Compliance calendar, main board (updated 24-10-2025)", "url": "https://www.nseindia.com/static/companies-listing/compliance-information-compliance-calendar-main-board", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "code": "REG 76" }, { "id": "sebi-reg52-debt-results-quarterly", "title": "Debt-listed entity financial results (Reg 52)", "form": "Financial results (Reg 52)", "category": "sebi", "authority": "SEBI / stock exchanges (NSE, BSE)", "summary": "Entities with listed non-convertible securities submit quarterly and year-to-date standalone results within 45 days of each quarter end, and annual audited results within 60 days of the year end.", "applicability": "Entities that have listed non-convertible debt securities or other non-convertible securities (including debt-only listed companies).", "audience": [ "listed" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "daysAfter": 45, "except": { "Q4": { "daysAfter": 60 } }, "entityYear": true }, "law": "Regulation 52(1)-(2), SEBI LODR Regulations 2015; SEBI Master Circular for non-convertible securities dated 11-07-2025", "penalty": "Fine of Rs 5,000 per day for late results; not levied again if a Reg 33 fine is already levied for the same default.", "exposure": { "lateFeePerDay": 5000, "basis": "NCS Master Circular Annex (fines): Reg 52(1)/52(2) Rs 5,000/day" }, "sources": [ { "title": "SEBI - LODR Regulations 2015 (consolidated, last amended 14-07-2026)", "url": "https://www.sebi.gov.in/legal/regulations/jul-2026/securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-last-amended-on-july-14-2026-_102974.html", "kind": "rules" }, { "title": "SEBI - Master Circular for non-convertible securities dated 11-07-2025 (fines)", "url": "https://www.sebi.gov.in/legal/master-circulars/jul-2025/master-circular-for-listing-obligations-and-disclosure-requirements-for-non-convertible-securities-securitized-debt-instruments-and-or-commercial-paper_95230.html", "kind": "circular" }, { "title": "NSE - Compliance calendar, debt (updated 11-08-2026)", "url": "https://www.nseindia.com/static/companies-listing/compliance-information-compliance-calendar-debt", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Equity-listed entities already file results through Integrated Filing (Financial); this rule matters mainly for debt-only listed entities. Entities audited by the CAG may file audited results within 9 months.", "code": "REG 52" }, { "id": "sebi-reg74-5-certificate-quarterly", "title": "Reg 74(5) certificate on dematerialisation", "form": "Certificate under Regulation 74(5)", "category": "sebi", "authority": "SEBI / stock exchanges / depositories", "summary": "Confirm to the depositories and stock exchanges that securities received for dematerialisation were listed, the certificates cancelled and the depository substituted as registered owner; filed as a quarterly certificate within 15 days of quarter end.", "applicability": "Listed issuers (through their registrar and share transfer agent).", "audience": [ "listed" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 15, "monthOffset": 1 }, "law": "Regulation 74(5), SEBI (Depositories and Participants) Regulations 2018", "penalty": "No SOP fine is prescribed for this certificate.", "exposure": { "other": [ "No SOP fine prescribed" ], "basis": "Regulation 74(5) sets a 15-day confirmation duty per request" }, "sources": [ { "title": "SEBI - Depositories and Participants Regulations 2018 (last amended 22-11-2025)", "url": "https://www.sebi.gov.in/legal/regulations/nov-2025/securities-and-exchange-board-of-india-depositories-and-participants-regulations-2018-last-amended-on-november-22-2025-_98196.html", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The regulation itself requires confirmation within 15 days of receiving each certificate; the quarterly certificate within 15 days of quarter end is exchange practice (about 2,000 such filings appear on NSE in the first half of each quarter-start month) rather than written law.", "code": "REG 74(5)" }, { "id": "sebi-sdd-compliance-certificate-annual", "title": "SDD compliance certificate (where Reg 24A n.a.)", "form": "Structured Digital Database compliance certificate", "category": "sebi", "authority": "Stock exchanges (BSE, NSE) under SEBI PIT Regulations", "summary": "Listed entities to which Regulation 24A does not apply submit an annual practising CS certificate on compliance with the structured digital database requirement within 60 days of the year end; non-compliant entities file quarterly until they comply.", "applicability": "Listed entities outside Regulation 24A (for example SME-listed entities). Entities covered by Regulation 24A confirm SDD compliance inside the annual secretarial compliance report instead.", "audience": [ "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "daysAfter": 60, "entityYear": true }, "law": "Regulations 3(5) and 3(6), SEBI (Prohibition of Insider Trading) Regulations 2015; BSE Notice 20241018-44 dated 18-10-2024", "penalty": "No per-day fine; the exchange flags the entity as SDD non-compliant on its website, gives no further listing approvals except bonus and split, and may seek the Board's comments.", "exposure": { "other": [ "Non-compliance flag on exchange website", "No listing approvals except bonus/split until compliant" ], "basis": "BSE Notice 20241018-44, para 4" }, "sources": [ { "title": "BSE Notice 20241018-44 (SOP for Structured Digital Database)", "url": "https://www.bseindia.com/markets/MarketInfo/DispNewNoticesCirculars.aspx?page=20241018-44", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The earlier quarterly SDD certificate for all listed entities was rescinded in October 2024.", "code": "SDD" }, { "id": "sebi-secretarial-compliance-report-annual", "title": "Annual secretarial compliance report (Reg 24A)", "form": "Secretarial Compliance Report", "category": "sebi", "authority": "SEBI / stock exchanges (NSE, BSE)", "summary": "Submit the annual secretarial compliance report, signed by the peer-reviewed secretarial auditor, within 60 days of the end of the financial year. It also confirms compliance with the structured digital database (SDD) requirement.", "applicability": "Entities with listed specified securities (main board) to which Regulation 24A applies.", "audience": [ "listed" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "daysAfter": 60, "entityYear": true }, "law": "Regulation 24A(2), SEBI LODR Regulations 2015", "penalty": "SOP fine of Rs 2,000 per day.", "exposure": { "lateFeePerDay": 2000, "basis": "LODR Master Circular Ch. VII para 6.1: Reg 24A(2) Rs 2,000/day" }, "sources": [ { "title": "SEBI - LODR Regulations 2015 (consolidated, last amended 14-07-2026)", "url": "https://www.sebi.gov.in/legal/regulations/jul-2026/securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-last-amended-on-july-14-2026-_102974.html", "kind": "rules" }, { "title": "SEBI - LODR Master Circular, last updated 30-01-2026 (Chapter VII para 6.1 fines)", "url": "https://www.sebi.gov.in/legal/master-circulars/jan-2026/master-circular-for-compliance-with-the-provisions-of-the-securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-by-listed-entities_99432.html", "kind": "circular" }, { "title": "NSE - Compliance calendar, main board (updated 24-10-2025)", "url": "https://www.nseindia.com/static/companies-listing/compliance-information-compliance-calendar-main-board", "kind": "portal" }, { "title": "BSE Notice 20241018-44 (SOP for Structured Digital Database)", "url": "https://www.bseindia.com/markets/MarketInfo/DispNewNoticesCirculars.aspx?page=20241018-44", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due 30 May. From 01-04-2025 the report must be signed only by the secretarial auditor or a peer-reviewed company secretary meeting Reg 24A(1A)-(1B) conditions.", "code": "REG 24A" }, { "id": "sebi-shareholding-pattern-quarterly", "title": "Shareholding pattern (Reg 31) - quarterly", "form": "Shareholding pattern XBRL", "category": "sebi", "authority": "SEBI / stock exchanges (NSE, BSE)", "summary": "Submit the statement of holding of securities and shareholding pattern for each class of securities within 21 days of each quarter end.", "applicability": "Entities with listed specified securities. SME-exchange entities file half-yearly within 21 days of the half-year.", "audience": [ "listed" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 21, "monthOffset": 1 }, "law": "Regulation 31(1)(b), SEBI LODR Regulations 2015; SEBI Circular SEBI/HO/CFD/CFD-PoD-2/P/CIR/2025/35 dated 20-03-2025 (revised format)", "penalty": "SOP fine of Rs 2,000 per day; repeated default can lead to promoter demat freeze and suspension.", "exposure": { "lateFeePerDay": 2000, "other": [ "Suspension after two consecutive quarters of default" ], "basis": "LODR Master Circular Ch. VII para 6.1: Reg 31(1) Rs 2,000/day" }, "sources": [ { "title": "SEBI - LODR Regulations 2015 (consolidated, last amended 14-07-2026)", "url": "https://www.sebi.gov.in/legal/regulations/jul-2026/securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-last-amended-on-july-14-2026-_102974.html", "kind": "rules" }, { "title": "SEBI - LODR Master Circular, last updated 30-01-2026 (Chapter VII para 6.1 fines)", "url": "https://www.sebi.gov.in/legal/master-circulars/jan-2026/master-circular-for-compliance-with-the-provisions-of-the-securities-and-exchange-board-of-india-listing-obligations-and-disclosure-requirements-regulations-2015-by-listed-entities_99432.html", "kind": "circular" }, { "title": "SEBI Circular SEBI/HO/CFD/CFD-PoD-2/P/CIR/2025/35 dated 20-03-2025 (shareholding pattern format)", "url": "https://www.sebi.gov.in/legal/circulars/mar-2025/disclosure-of-holding-of-specified-securities-in-dematerialized-form_92797.html", "kind": "circular" }, { "title": "NSE - Compliance calendar, main board (updated 24-10-2025)", "url": "https://www.nseindia.com/static/companies-listing/compliance-information-compliance-calendar-main-board", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Also due one day before listing and within 10 days of a capital restructuring changing capital by more than 2% (Reg 31(1)(a) and (c)). SEBI's 31-12-2024 circular earmarked the shareholding pattern for system-driven disclosure by the exchanges; no implementing exchange circular was found, so the 21-day filing still applies.", "code": "REG 31" }, { "id": "rbi-fema-bo-lo-po-aac-annual", "title": "Annual Activity Certificate for BO / LO / PO", "form": "Annual Activity Certificate (AAC)", "category": "rbi-fema", "authority": "RBI / AD bank; DGIT (International Taxation)", "summary": "A branch, liaison or project office of a foreign entity submits its Annual Activity Certificate as at 31 March with audited financial statements by 30 September (branch and liaison offices also send it to the DGIT (International Taxation)).", "applicability": "Branch offices, liaison offices and project offices in India of foreign entities.", "audience": [ "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 6, "entityYear": true, "after": { "months": 6 } }, "law": "FEM (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations 2016 (FEMA 22(R)/2016-RB), Regulation 4(l); Master Direction on BO/LO/PO para 4", "penalty": "No late submission fee is prescribed; the AD bank reports defaults to RBI, and the delay is a FEMA contravention (compounding guidance Rs 10,000 per delayed AAC).", "exposure": { "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention", "Compounding guidance Rs 10,000 per delayed AAC", "Defaults reported by AD bank to RBI" ], "basis": "Compounding Master Direction para 5 guidance; Section 13 FEMA" }, "sources": [ { "title": "RBI - FEM (Establishment in India of a branch office or a liaison office or a project office) Regulations 2016, FEMA 22(R)/2016-RB", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=10327&Mode=0", "kind": "notification" }, { "title": "RBI - Master Direction on establishment of BO/LO/PO by foreign entities", "url": "https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=10404", "kind": "circular" }, { "title": "RBI - Master Direction on compounding of contraventions under FEMA dated 22-04-2025", "url": "https://rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12839&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Where the office's accounts close on a date other than 31 March, the AAC is due within six months of that date.", "code": "AAC" }, { "id": "rbi-fema-ecb1-event", "title": "Form ECB 1 / Revised Form ECB 1 (LRN)", "form": "Form ECB 1, Revised Form ECB 1", "category": "rbi-fema", "authority": "RBI / designated AD bank", "summary": "Submit Form ECB 1 through the AD bank to obtain a loan registration number before the first drawdown; report later changes to ECB terms in Revised Form ECB 1.", "applicability": "Eligible borrowers raising external commercial borrowings.", "audience": [ "company", "llp", "foreign" ], "frequency": "event", "trigger": "Form ECB 1 before the first drawdown (LRN needed first); Revised Form ECB 1 within 7 calendar days from the end of the month in which a change was given effect", "law": "Schedule I paras 10(1) and 16(1)(a)-(b), FEM (Borrowing and Lending) Regulations 2018 (as substituted from 16-02-2026); A.P. (DIR Series) Circular No. 25 dated 30-03-2026", "penalty": "Late submission fee of Rs 7,500 per return; from 01-04-2026 these are treated as returns that do not capture flows.", "exposure": { "fixedPenalty": 7500, "other": [ "Drawdown not allowed before LRN", "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "A.P. (DIR) 25/2026: Form ECB 1 / Revised ECB 1 are non-flow returns - flat LSF Rs 7,500" }, "effective": { "from": "2026-02-16", "to": null }, "sources": [ { "title": "RBI - FEM (Borrowing and Lending) (First Amendment) Regulations 2026, FEMA 3(R)(5)/2026-RB dated 09-02-2026", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13306&Mode=0", "kind": "notification" }, { "title": "RBI A.P. (DIR Series) Circular No. 25 dated 30-03-2026 (ECB returns and LSF)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13345&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Form ECB and Revised Form ECB were renamed Form ECB 1 and Revised Form ECB 1 by the 2026 amendment; the ECB Master Direction now covers only trade credits.", "code": "ECB 1" }, { "id": "rbi-fema-ecb2-monthly", "title": "Form ECB 2 return (7 calendar days)", "form": "Form ECB 2", "category": "rbi-fema", "authority": "RBI / designated AD bank", "summary": "Report receipt of ECB proceeds and debt servicing (and any event that changes the amount outstanding under the LRN) through the designated AD bank within 7 calendar days from the end of the month.", "applicability": "Borrowers with an ECB loan registration number, for months in which proceeds were received, debt was serviced or the outstanding changed.", "audience": [ "company", "llp", "foreign" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 7, "monthOffset": 1 }, "law": "Schedule I para 16(1)(c) and 16(2), FEM (Borrowing and Lending) Regulations 2018, as substituted by FEMA 3(R)(5)/2026-RB dated 09-02-2026 (Gazette 16-02-2026); A.P. (DIR Series) Circular No. 25 dated 30-03-2026", "penalty": "Late submission fee Rs 7,500 + (0.025% x A x n) per return; from 01-04-2026 each late ECB 2 under an LRN is a separate instance for the fixed part. Borrowers missing returns for four consecutive quarters may be treated as untraceable and reported to RBI and the Directorate of Enforcement.", "exposure": { "fixedPenalty": 7500, "other": [ "Each delayed ECB 2 is a separate LSF instance from 01-04-2026", "Untraceable-borrower reporting to RBI and ED after 4 quarters of non-reporting", "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "LSF for flow returns: Rs 7,500 + (0.025% x A x n), where A is the amount involved and n the years of delay (rounded up to the month, 2 decimals); capped at 100% of A, rounded up to the next Rs 100; available up to 3 years from the due date" }, "effective": { "from": "2026-02-01", "to": null }, "sources": [ { "title": "RBI - FEM (Borrowing and Lending) (First Amendment) Regulations 2026, FEMA 3(R)(5)/2026-RB dated 09-02-2026", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13306&Mode=0", "kind": "notification" }, { "title": "RBI A.P. (DIR Series) Circular No. 25 dated 30-03-2026 (ECB returns and LSF)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13345&Mode=0", "kind": "circular" }, { "title": "RBI A.P. (DIR Series) Circular No. 16 dated 30-09-2022 (uniform LSF matrix)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12393&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Changed in 2026: the old rule was a return every month within 7 WORKING days; since 16-02-2026 it is within 7 CALENDAR days and only for months with drawdown or servicing (applies to existing ECBs too). RBI has not said whether a nil return is needed in quiet months. LSF is now paid to the RBI Regional Office by NEFT/RTGS after RBI's acknowledgment e-mail.", "code": "ECB 2" }, { "id": "rbi-fema-fc-gpr-event", "title": "Form FC-GPR (fresh issue to foreign investor)", "form": "FC-GPR (Single Master Form on FIRMS)", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "Report the issue of equity instruments to a person resident outside India that counts as FDI.", "applicability": "Indian companies issuing equity instruments to non-residents as FDI (including participating interest in oil fields).", "audience": [ "company", "foreign" ], "frequency": "event", "trigger": "Not later than 30 days from the date of issue of the equity instruments", "law": "Regulation 4(1), FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019; Regulation 5 (late submission fee)", "penalty": "Late submission fee Rs 7,500 + (0.025% x A x n); otherwise a FEMA contravention liable to Section 13 penalty or compounding.", "exposure": { "fixedPenalty": 7500, "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "LSF for flow returns: Rs 7,500 + (0.025% x A x n), where A is the amount involved and n the years of delay (rounded up to the month, 2 decimals); capped at 100% of A, rounded up to the next Rs 100; available up to 3 years from the due date" }, "sources": [ { "title": "RBI - FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 (amended up to 13-06-2026)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11723&Mode=0", "kind": "notification" }, { "title": "RBI A.P. (DIR Series) Circular No. 16 dated 30-09-2022 (uniform LSF matrix)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12393&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Shares must be issued within 60 days of receiving the money, failing which it must be refunded within 15 days. File PAS-3 with MCA as well (mca-pas3-event).", "code": "FC-GPR" }, { "id": "rbi-fema-fc-trs-event", "title": "Form FC-TRS (transfer between resident and non-resident)", "form": "FC-TRS (Single Master Form on FIRMS)", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "Report a transfer of equity instruments between a non-resident (repatriable) and a resident, or between repatriable and non-repatriable non-residents, and each tranche of deferred consideration.", "applicability": "The resident transferor or transferee (or the non-resident holding on a non-repatriable basis), and non-residents selling on a stock exchange.", "audience": [ "company", "foreign", "individual" ], "frequency": "event", "trigger": "Within 60 days of the transfer of equity instruments or receipt/remittance of funds, whichever is earlier", "law": "Regulation 4(3), FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019; Regulation 5", "penalty": "Late submission fee Rs 7,500 + (0.025% x A x n).", "exposure": { "fixedPenalty": 7500, "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "LSF for flow returns: Rs 7,500 + (0.025% x A x n), where A is the amount involved and n the years of delay (rounded up to the month, 2 decimals); capped at 100% of A, rounded up to the next Rs 100; available up to 3 years from the due date" }, "sources": [ { "title": "RBI - FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 (amended up to 13-06-2026)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11723&Mode=0", "kind": "notification" }, { "title": "RBI A.P. (DIR Series) Circular No. 16 dated 30-09-2022 (uniform LSF matrix)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12393&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "code": "FC-TRS" }, { "id": "rbi-fema-fla-annual", "title": "FLA return (foreign liabilities and assets)", "form": "FLA Return (FLAIR portal)", "category": "rbi-fema", "authority": "RBI (Department of Statistics and Information Management)", "summary": "Report foreign direct investment and overseas direct investment liabilities and assets as at end-March to RBI on the FLAIR portal by 15 July; unaudited figures are allowed and are revised after audit.", "applicability": "Indian companies and LLPs (and AIFs, partnership firms and others) that received FDI or made ODI in the previous year or the current year (April-March).", "audience": [ "company", "llp", "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 15, "monthOffset": 4 }, "law": "Regulation 4(2), FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019; Regulation 10(5), FEM (Overseas Investment) Regulations 2022; Master Direction - Reporting under FEMA", "penalty": "Late submission fee of Rs 7,500 (non-flow return). Non-filing is a FEMA contravention: Section 13 penalty up to Rs 2 lakh where the amount is not quantifiable plus up to Rs 5,000 per day; compounding guidance is Rs 10,000 per delayed FLA return.", "exposure": { "fixedPenalty": 7500, "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention", "Compounding guidance Rs 10,000 per delayed FLA return" ], "basis": "LSF flat Rs 7,500 for returns that do not capture flows (A.P. (DIR) 16/2022 matrix; MD-OI para 18)" }, "sources": [ { "title": "RBI - FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 (amended up to 13-06-2026)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11723&Mode=0", "kind": "notification" }, { "title": "RBI - FEM (Overseas Investment) Regulations 2022", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12380&Mode=0", "kind": "notification" }, { "title": "RBI - FAQs on FLA Return (updated 01-07-2026)", "url": "https://www.rbi.org.in/scripts/FS_FAQs.aspx?Id=95&fn=5", "kind": "faq" }, { "title": "RBI A.P. (DIR Series) Circular No. 16 dated 30-09-2022 (uniform LSF matrix)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12393&Mode=0", "kind": "circular" }, { "title": "RBI - Master Direction on compounding of contraventions under FEMA dated 22-04-2025", "url": "https://rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12839&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "IFSC units follow IFSCA instructions. No change to the due date or portal in 2025-2026 (FAQ updated 01-07-2026).", "code": "FLA" }, { "id": "rbi-fema-form-cn-event", "title": "Form CN (convertible notes by startups)", "form": "Form CN", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "A startup reports convertible notes issued to a non-resident; residents transferring convertible notes to or from non-residents also report the transfer.", "applicability": "Indian startup companies issuing convertible notes to persons resident outside India, and resident transferors or transferees of such notes.", "audience": [ "company", "foreign" ], "frequency": "event", "trigger": "Within 30 days of the issue or transfer of the convertible notes", "law": "Regulation 4(12), FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019", "penalty": "Late submission fee Rs 7,500 + (0.025% x A x n).", "exposure": { "fixedPenalty": 7500, "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "LSF for flow returns: Rs 7,500 + (0.025% x A x n), where A is the amount involved and n the years of delay (rounded up to the month, 2 decimals); capped at 100% of A, rounded up to the next Rs 100; available up to 3 years from the due date" }, "sources": [ { "title": "RBI - FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 (amended up to 13-06-2026)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11723&Mode=0", "kind": "notification" }, { "title": "RBI A.P. (DIR Series) Circular No. 16 dated 30-09-2022 (uniform LSF matrix)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12393&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM CN" }, { "id": "rbi-fema-form-di-event", "title": "Form DI (downstream investment)", "form": "Form DI", "category": "rbi-fema", "authority": "RBI / DPIIT", "summary": "An Indian entity with foreign investment that makes a downstream investment counted as indirect foreign investment reports it to RBI, and notifies DPIIT's Secretariat for Industrial Assistance.", "applicability": "Indian entities and investment vehicles making downstream investment that counts as indirect foreign investment for the investee.", "audience": [ "company", "llp", "foreign" ], "frequency": "event", "trigger": "Form DI within 30 days from the date of allotment of equity instruments; DPIIT (SIA) notice within 30 days of the investment, even before allotment", "law": "Regulation 4(11), FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019; Rule 22, FEM (Non-debt Instruments) Rules 2019", "penalty": "Late submission fee Rs 7,500 + (0.025% x A x n).", "exposure": { "fixedPenalty": 7500, "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "LSF for flow returns: Rs 7,500 + (0.025% x A x n), where A is the amount involved and n the years of delay (rounded up to the month, 2 decimals); capped at 100% of A, rounded up to the next Rs 100; available up to 3 years from the due date" }, "sources": [ { "title": "RBI - FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 (amended up to 13-06-2026)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11723&Mode=0", "kind": "notification" }, { "title": "RBI A.P. (DIR Series) Circular No. 16 dated 30-09-2022 (uniform LSF matrix)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12393&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM DI" }, { "id": "rbi-fema-form-esop-event", "title": "Form ESOP (options to non-resident employees)", "form": "Form ESOP", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "Report employee stock options issued to non-resident employees or directors of the company or of its holding company, joint venture or overseas subsidiaries.", "applicability": "Indian companies issuing ESOPs to persons resident outside India.", "audience": [ "company", "foreign" ], "frequency": "event", "trigger": "Within 30 days from the date of issue of the employee stock options", "law": "Regulation 4(4), FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019", "penalty": "Late submission fee Rs 7,500 + (0.025% x A x n).", "exposure": { "fixedPenalty": 7500, "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "LSF for flow returns: Rs 7,500 + (0.025% x A x n), where A is the amount involved and n the years of delay (rounded up to the month, 2 decimals); capped at 100% of A, rounded up to the next Rs 100; available up to 3 years from the due date" }, "sources": [ { "title": "RBI - FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 (amended up to 13-06-2026)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11723&Mode=0", "kind": "notification" }, { "title": "RBI A.P. (DIR Series) Circular No. 16 dated 30-09-2022 (uniform LSF matrix)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12393&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM ESOP" }, { "id": "rbi-fema-form-llp-event", "title": "Form LLP(I) / LLP(II) (foreign investment in LLP)", "form": "Form LLP(I), Form LLP(II)", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "An LLP reports capital contribution or acquisition of profit shares by non-residents in Form LLP(I); transfers or disinvestment between residents and non-residents are reported in Form LLP(II).", "applicability": "LLPs receiving foreign investment (LLP(I)) and resident transferors or transferees of LLP interests (LLP(II)).", "audience": [ "llp", "foreign" ], "frequency": "event", "trigger": "Form LLP(I) within 30 days of receipt of the consideration; Form LLP(II) within 60 days of receipt of funds", "law": "Regulation 4(6)-(7), FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019", "penalty": "Late submission fee Rs 7,500 + (0.025% x A x n).", "exposure": { "fixedPenalty": 7500, "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "LSF for flow returns: Rs 7,500 + (0.025% x A x n), where A is the amount involved and n the years of delay (rounded up to the month, 2 decimals); capped at 100% of A, rounded up to the next Rs 100; available up to 3 years from the due date" }, "sources": [ { "title": "RBI - FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 (amended up to 13-06-2026)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11723&Mode=0", "kind": "notification" }, { "title": "RBI A.P. (DIR Series) Circular No. 16 dated 30-09-2022 (uniform LSF matrix)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12393&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "code": "FORM LLP" }, { "id": "rbi-fema-grn-quarterly", "title": "Form GRN - cross-border guarantees (quarterly)", "form": "Form GRN", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "Report the issue, change (amount, extension, pre-closure) and invocation of guarantees where any party is a person resident outside India, to the AD bank each quarter.", "applicability": "Residents who are the surety, or the principal debtor who arranged a guarantee from a non-resident surety, or the creditor where both other parties are non-residents. Guarantees under the Overseas Investment Regulations are excluded (reported in Form FC).", "audience": [ "company", "llp", "foreign" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 15, "monthOffset": 1 }, "law": "Regulations 7 and 8, FEM (Guarantees) Regulations 2026 (FEMA 8(R)/2026-RB dated 06-01-2026)", "penalty": "Late submission fee Rs 7,500 + (0.025% x A x n), rounded up to the next hundred; A is the amount involved (for issue or modification reports usually nil, so Rs 7,500).", "exposure": { "fixedPenalty": 7500, "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "Reg 8 FEM (Guarantees) Regulations 2026: Rs 7,500 + 0.025% x A x n" }, "effective": { "from": "2026-01-01", "to": null }, "sources": [ { "title": "RBI - FEM (Guarantees) Regulations 2026, FEMA 8(R)/2026-RB dated 06-01-2026", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13269&Mode=0", "kind": "notification" }, { "title": "RBI A.P. (DIR Series) Circular No. 19 dated 12-01-2026 (Guarantees Regulations; trade credit guarantee reporting discontinued from quarter ending March 2026)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13268&Mode=0", "kind": "circular" }, { "title": "RBI A.P. (DIR Series) Circular No. 01 dated 01-04-2026 (Form GRN Issue / Modification / Invocation)", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13358&Mode=0", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "New in 2026: the regulations took effect on publication in January 2026 (superseding FEMA 8/2000). A.P. (DIR) 19/2026 discontinued the old trade-credit guarantee return from the quarter ending March 2026, which suggests the first GRN return covered January-March 2026 (due 15-04-2026), but the GRN files were only released on 01-04-2026 (A.P. (DIR) 01/2026), so treat that first quarter as uncertain. Due 15 July, 15 October, 15 January and 15 April. AD banks forward returns to RBI within 30 days of quarter end.", "code": "FORM GRN" }, { "id": "rbi-fema-odi-apr-annual", "title": "Annual Performance Report (APR) for ODI", "form": "APR", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "File an Annual Performance Report for each foreign entity in which overseas direct investment is held, based on its audited accounts, by 31 December every year.", "applicability": "Persons resident in India holding ODI in a foreign entity. Not required if the holding is under 10% without control and only equity, or if the foreign entity is under liquidation. The highest stakeholder files where several residents invest.", "audience": [ "company", "llp", "foreign" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 9 }, "law": "Regulation 10(4), FEM (Overseas Investment) Regulations 2022; Regulations 11 and 12; Master Direction - Overseas Investment para 18", "penalty": "Late submission fee of Rs 7,500 per APR (within 3 years of the due date). Until the delay is regularised, no further financial commitment or transfer of the investment is allowed (Regulation 12).", "exposure": { "fixedPenalty": 7500, "other": [ "Block on further financial commitment or transfer until regularised (Reg 12)", "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "MD-OI para 18: LSF Rs 7,500 for APR (non-flow return)" }, "sources": [ { "title": "RBI - FEM (Overseas Investment) Regulations 2022", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12380&Mode=0", "kind": "notification" }, { "title": "RBI - Master Direction - Overseas Investment (updated 01-04-2026), para 18 LSF", "url": "https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12710", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Where the foreign entity's accounting year ends on 31 December, the APR for that year is due by 31 December of the next year.", "code": "APR" }, { "id": "rbi-fema-odi-evidence-event", "title": "ODI evidence of investment (share certificates)", "form": "Evidence of investment", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "Submit share certificates or other documents evidencing the overseas direct investment to the AD bank.", "applicability": "Persons resident in India acquiring equity capital in a foreign entity that counts as ODI.", "audience": [ "company", "llp", "foreign", "individual" ], "frequency": "event", "trigger": "Within 6 months of the remittance, or of the date dues were capitalised or allowed to be capitalised", "law": "Regulation 9(1), FEM (Overseas Investment) Regulations 2022; Regulation 11; Master Direction - Overseas Investment para 18", "penalty": "Late submission fee of Rs 7,500 (non-flow item); further ODI is blocked until regularised.", "exposure": { "fixedPenalty": 7500, "other": [ "Block on further ODI until regularised (Reg 12)", "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "MD-OI para 18: LSF Rs 7,500 for evidence of investment" }, "sources": [ { "title": "RBI - FEM (Overseas Investment) Regulations 2022", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12380&Mode=0", "kind": "notification" }, { "title": "RBI - Master Direction - Overseas Investment (updated 01-04-2026), para 18 LSF", "url": "https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12710", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "code": "ODI PROOF" }, { "id": "rbi-fema-odi-form-fc-event", "title": "Form FC (ODI commitment, restructuring, exit)", "form": "Form FC (including restructuring and disinvestment sections)", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "Report overseas direct investment financial commitments, and later restructuring or disinvestment of the foreign entity, through the designated AD bank; a UIN must be obtained before the first remittance.", "applicability": "Indian entities and resident individuals making ODI or financial commitments in a foreign entity.", "audience": [ "company", "llp", "foreign", "individual" ], "frequency": "event", "trigger": "Financial commitment: at the time of sending the remittance or making the commitment, whichever is earlier; restructuring: within 30 days of the restructuring; disinvestment: within 30 days of receipt of proceeds", "law": "Regulations 9(2), 10(2), 11 and 12, FEM (Overseas Investment) Regulations 2022; Master Direction - Overseas Investment para 18", "penalty": "Late submission fee Rs 7,500 + (0.025% x A x n) (within 3 years); no further financial commitment or transfer until the delay is regularised (Regulation 12).", "exposure": { "fixedPenalty": 7500, "other": [ "Block on further ODI until regularised (Reg 12)", "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "LSF for flow returns: Rs 7,500 + (0.025% x A x n), where A is the amount involved and n the years of delay (rounded up to the month, 2 decimals); capped at 100% of A, rounded up to the next Rs 100; available up to 3 years from the due date" }, "sources": [ { "title": "RBI - FEM (Overseas Investment) Regulations 2022", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12380&Mode=0", "kind": "notification" }, { "title": "RBI - Master Direction - Overseas Investment (updated 01-04-2026), para 18 LSF", "url": "https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12710", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Form FC replaced the old Form ODI Part I and Part III. Overseas investment references are now handled by seven RBI Regional Offices (MD-OI update of 01-04-2026).", "code": "FORM FC" }, { "id": "rbi-fema-opi-halfyearly", "title": "Form OPI - overseas portfolio investment", "form": "Form OPI", "category": "rbi-fema", "authority": "RBI / AD bank", "summary": "Report overseas portfolio investment made or transferred during each half-year within 60 days of the half-year ending September or March; the Indian entity also reports employees' ESOP/benefit-scheme acquisitions in the foreign parent.", "applicability": "Persons resident in India other than resident individuals making or transferring OPI, and Indian subsidiaries or offices of foreign entities whose employees or directors acquire shares under ESOP or employee benefit schemes.", "audience": [ "company", "foreign" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "daysAfter": 60 }, "law": "Regulation 10(3), FEM (Overseas Investment) Regulations 2022; Regulation 11; Master Direction - Overseas Investment para 18", "penalty": "Late submission fee of Rs 7,500 per return (within 3 years of the due date).", "exposure": { "fixedPenalty": 7500, "other": [ "Section 13 FEMA 1999: adjudicated penalty up to 3 times the sum involved (up to Rs 2 lakh where not quantifiable) plus up to Rs 5,000 per day of continuing contravention" ], "basis": "MD-OI para 18: LSF Rs 7,500 for Form OPI (non-flow return)" }, "sources": [ { "title": "RBI - FEM (Overseas Investment) Regulations 2022", "url": "https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12380&Mode=0", "kind": "notification" }, { "title": "RBI - Master Direction - Overseas Investment (updated 01-04-2026), para 18 LSF", "url": "https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12710", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due 29 November (April-September) and 30 May (October-March).", "code": "FORM OPI" }, { "id": "labour-bocw-cess-completion-return", "title": "BOCW cess return on completion of a project", "form": "Form-XVIII (cess return); Form-XV (information); Form-XVI (self-assessment)", "category": "labour", "authority": "State assessing officer / State Building and Other Construction Workers' Welfare Board", "summary": "Pay the building workers' welfare cess (1% of construction cost) in advance on self-assessment and file the completion return with the assessing officer after each project.", "applicability": "Employers carrying out building or other construction work (excluding work employing fewer than 10 workers and individual homes costing up to Rs 50 lakh, per Section 2(6)).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "event", "trigger": "Return within 60 days of completion of each project; Form-XV within 60 days of commencement; cess paid in advance at approval or before work starts", "law": "Sections 100-103, Code on Social Security 2020; Rules 41-43, Social Security (Central) Rules 2026; S.O. 2322(E) dated 8 May 2026", "penalty": "Interest at 1% per month on cess not paid by the assessed date (Rule 42(2)); penalty up to the amount of cess (Rule 43); imprisonment up to 6 months or fine up to Rs 50,000 for non-payment (Section 133(l)).", "exposure": { "interestPctPerMonth": 1, "other": [ "Penalty up to 100% of the cess due (r.43)", "Prosecution: up to 6 months or fine up to Rs 50,000 (s.133(l))" ], "basis": "SS (Central) Rules 2026 r.42(2) interest 1% per month; r.43 penalty up to the cess amount" }, "sources": [ { "title": "MoLE - Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/49aa9b62c2125499c37399b90e969d67.pdf", "kind": "rules" }, { "title": "MoLE - S.O. 2322(E), 8 May 2026: BOCW cess at 1% of cost of construction under Section 100(1)", "url": "https://www.labour.gov.in/static/uploads/2026/05/2913baa6a579ad87978b132e29c84af2.pdf", "kind": "notification" }, { "title": "MoLE - Compliance Handbook for Employers under the Four Labour Codes (Feb 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Government and PSU works deduct cess from bills and deposit it within 30 days. Projects longer than a year pay advance cess on one year's self-assessed cost, then further instalments.", "code": "BOCW CESS" }, { "id": "labour-bonus-payment-annual", "title": "Pay statutory bonus within 8 months of year-end", "category": "labour", "authority": "MoLE / State labour departments (Inspector-cum-Facilitator)", "summary": "Credit the statutory bonus (minimum 8.33%, maximum 20% of wages) to eligible employees' bank accounts within eight months from the close of the accounting year.", "applicability": "Establishments in which 20 or more persons were employed on any day of the accounting year; employees drawing wages up to Rs 21,000 per month who worked at least 30 days, with bonus computed on wages capped at Rs 7,000 per month or the minimum wage, whichever is higher.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 30, "monthOffset": 8 }, "law": "Sections 26 and 39, Code on Wages 2019; S.O. 4711(E) and S.O. 4710(E) dated 25 Aug 2026 (deemed from 21 Nov 2025)", "penalty": "Fine up to Rs 50,000 for paying less than the amount due (Section 54(1)(a)); other contraventions up to Rs 20,000. The appropriate government may extend the eight-month period on application, up to two years in total.", "exposure": { "maxPenalty": 50000, "other": [ "Repeat within 5 years: imprisonment up to 3 months and fine up to Rs 1 lakh (s.54(1)(b))" ], "basis": "Code on Wages s.54(1)(a) fine up to Rs 50,000" }, "sources": [ { "title": "Code on Wages, 2019 (Act 29 of 2019) - text on labour.gov.in", "url": "https://www.labour.gov.in/static/uploads/2025/06/c328da14bbb15fc4ad571dc33e7a4ab3.pdf", "kind": "act" }, { "title": "MoLE - S.O. 4711(E), 25 Aug 2026: bonus eligibility for wages up to Rs 21,000 per month (deemed from 21 Nov 2025)", "url": "https://www.labour.gov.in/static/uploads/2026/09/1f92b29d09af1539e8cbe0c8acb7a52b.pdf", "kind": "notification" }, { "title": "MoLE - S.O. 4710(E), 25 Aug 2026: bonus calculation ceiling Rs 7,000 or minimum wage (deemed from 21 Nov 2025)", "url": "https://www.labour.gov.in/static/uploads/2026/09/3977906b27b1b53b9b98c245091b0726.pdf", "kind": "notification" }, { "title": "MoLE - Compliance Handbook for Employers under the Four Labour Codes (Feb 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf", "kind": "faq" }, { "title": "MoLE - Code on Wages (Central) Rules, 2026 (G.S.R. 343(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/6eb0c35ba63b776487a025e5123b6b12.pdf", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Modelled for an April-March accounting year (due 30 November). The Payment of Bonus Act 1965 was repealed on 21 Nov 2025 and the Payment of Bonus Rules 1975, including the Form D annual return, were superseded by the Code on Wages (Central) Rules 2026 on 8 May 2026; bonus details now go into the unified annual return (FORM-XVII, section H) for central-sphere establishments.", "code": "BONUS" }, { "id": "labour-career-centre-employment-return", "title": "Employment Information Return to Career Centre", "form": "FORM-XXVI (Employment Information Return)", "category": "labour", "authority": "Career Centre (Regional) - State Directorate of Employment / DGE, MoLE", "summary": "Submit the yearly return of headcount, recruitment, occupational details, unfilled vacancies and expected vacancies for the financial year ending 31 March.", "applicability": "Public sector establishments and private sector establishments with 20 or more employees.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 30, "monthOffset": 1 }, "law": "Section 139, Code on Social Security 2020; Rule 56(5)-(6), Social Security (Central) Rules 2026; S.O. 2341(E) dated 8 May 2026", "penalty": "Fine up to Rs 50,000 (Section 133, Code on Social Security).", "exposure": { "maxPenalty": 50000, "basis": "SS Code s.133(e)/(m) fine up to Rs 50,000" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "MoLE - Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/49aa9b62c2125499c37399b90e969d67.pdf", "kind": "rules" }, { "title": "MoLE - S.O. 2341(E), 8 May 2026: vacancy reporting to career centres from 90 days after the SS (Central) Rules", "url": "https://www.labour.gov.in/static/uploads/2026/05/c63c658b9cc252b4e29c8da26c235c48.pdf", "kind": "notification" }, { "title": "MoLE - S.O. 2343(E), 8 May 2026: Section 139 not applicable to vacancies paying under Rs 11,000 per month", "url": "https://www.labour.gov.in/static/uploads/2026/05/9868ec29f6578d5537fbcbf5e857e57a.pdf", "kind": "notification" }, { "title": "MoLE - Compliance Handbook for Employers under the Four Labour Codes (Feb 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Due within 30 days after 31 March, i.e. 30 April; the first return under the 2026 rules is for FY2026-27, due 30 Apr 2027. Replaces the quarterly ER-I and biennial ER-II under the Employment Exchanges (CNV) Rules 1960, superseded on 8 May 2026. Medium confidence because the manner of filing (manual, electronic or portal) is left to State notification and private-sector record-keeping applies from a date to be notified.", "code": "FORM XXVI" }, { "id": "labour-career-centre-vacancy-notice", "title": "Report vacancies to the Career Centre before filling", "form": "FORM-XXV", "category": "labour", "authority": "Career Centre (Regional / Central) - DGE, MoLE and State employment departments", "summary": "Report each vacancy to the specified career centre before filling it, and report the selection result afterwards.", "applicability": "Employers in public sector establishments and private sector establishments with 20 or more employees, from 90 days after 8 May 2026; vacancies with total remuneration under Rs 11,000 per month are exempt.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "event", "trigger": "At least 15 days before the last date for receipt of applications (40 days if reported to the Career Centre (Central)); selection result within 30 days of selection", "law": "Section 139, Code on Social Security 2020; Rule 56(1)-(4), Social Security (Central) Rules 2026; S.O. 2341(E) and S.O. 2343(E) dated 8 May 2026", "penalty": "Fine up to Rs 50,000 (Section 133, Code on Social Security).", "exposure": { "maxPenalty": 50000, "basis": "SS Code s.133(m) fine up to Rs 50,000" }, "sources": [ { "title": "MoLE - Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/49aa9b62c2125499c37399b90e969d67.pdf", "kind": "rules" }, { "title": "MoLE - S.O. 2341(E), 8 May 2026: vacancy reporting to career centres from 90 days after the SS (Central) Rules", "url": "https://www.labour.gov.in/static/uploads/2026/05/c63c658b9cc252b4e29c8da26c235c48.pdf", "kind": "notification" }, { "title": "MoLE - S.O. 2343(E), 8 May 2026: Section 139 not applicable to vacancies paying under Rs 11,000 per month", "url": "https://www.labour.gov.in/static/uploads/2026/05/9868ec29f6578d5537fbcbf5e857e57a.pdf", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Reporting a vacancy does not oblige the employer to recruit through the career centre. Ninety days from 8 May 2026 falls on about 6 Aug 2026.", "code": "FORM XXV" }, { "id": "labour-codes-contractor-half-yearly-return", "title": "Contractor half-yearly return (contract labour)", "form": "FORM-XVIII", "category": "labour", "authority": "Deputy Chief Labour Commissioner (Central)", "summary": "Contractors file a half-yearly return electronically for January-June and July-December.", "applicability": "Contractors covered by the contract labour chapter of the OSH Code (establishments or contractors engaging 50 or more contract labour) in the central sphere.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "calendar", "daysAfter": 30 }, "law": "Sections 45-56, OSH Code 2020; Rule 98(7), OSH (Central) Rules 2026", "penalty": "Penalty of Rs 50,000 to Rs 1 lakh for failing to file returns (Section 96(1), OSH Code).", "exposure": { "fixedPenalty": 50000, "maxPenalty": 100000, "other": [ "Repeat conviction: Rs 50,000 to Rs 2 lakh (OSH s.96(2))" ], "basis": "OSH Code s.96(1)" }, "effective": { "from": "2026-01-01", "to": null }, "sources": [ { "title": "MoLE - Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/ee246f790cad0b8e99c3828f34fa09a6.pdf", "kind": "rules" }, { "title": "Occupational Safety, Health and Working Conditions Code, 2020 (Act 37 of 2020) - text on labour.gov.in", "url": "https://www.labour.gov.in/static/uploads/2025/07/36fcfa5d8e6b9145e282bf7b950d6c47.pdf", "kind": "act" }, { "title": "MoLE - G.S.R. 1594(E), 29 Dec 2017: legacy unified annual return under CLRA Central Rules due 1 February", "url": "https://www.labour.gov.in/static/uploads/2025/07/58311d3c54d5de170bbd8c998f80333d.pdf", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due not later than 30 days from the close of each half-year (30 July and 30 January). Principal employers report contractors in Part III of the unified annual return. The legacy CLRA Central Rules had dropped the half-yearly Form XXIV in 2018 in favour of the unified annual return; the 2026 rules reintroduce a half-yearly return. State-sphere contractors follow their State's contract labour or OSH rules.", "code": "CONTRACTOR RTN" }, { "id": "labour-codes-unified-annual-return", "title": "Unified annual return under the Labour Codes", "form": "FORM-XVII (OSH Central Rules) = FORM-XXIII (SS Central Rules)", "category": "labour", "authority": "MoLE - Chief Labour Commissioner (Central) / Inspector-cum-Facilitator (Shram Suvidha portal)", "summary": "File one electronic annual return for the calendar year covering workforce, hours and shifts, welfare facilities, layoffs and retrenchment, bonus, maternity benefit, accidents, works committee, contractors (Part III for principal employers) and an EPF/ESI self-declaration (Part IV).", "applicability": "Every employer of an establishment for which the Central Government is the appropriate government under the four Codes (central-sphere establishments such as central PSUs, railways, mines, oilfields, major ports, banks, insurers, airlines, telecom and their contractors). State-sphere establishments follow the State's Code rules once notified.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": "last", "monthOffset": 2 }, "law": "Section 33, OSH Code 2020; Rules 72(5), 74 and 98(9), OSH (Central) Rules 2026; Rule 53(5), Social Security (Central) Rules 2026 (FORM-XXIII); Rule 48, Code on Wages (Central) Rules 2026; works committee rule, Industrial Relations (Central) Rules 2026", "penalty": "Penalty of Rs 50,000 to Rs 1 lakh for failing to file returns (Section 96(1), OSH Code), Rs 50,000 to Rs 2 lakh on repeat; fine up to Rs 50,000 under Section 133(e) of the Code on Social Security.", "exposure": { "fixedPenalty": 50000, "maxPenalty": 100000, "other": [ "Repeat conviction: Rs 50,000 to Rs 2 lakh (OSH s.96(2))", "SS Code s.133(e): fine up to Rs 50,000" ], "basis": "OSH Code s.96(1) penalty Rs 50,000 to Rs 1,00,000 for non-filing of returns" }, "effective": { "from": "2026-01-01", "to": null }, "sources": [ { "title": "MoLE - Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/ee246f790cad0b8e99c3828f34fa09a6.pdf", "kind": "rules" }, { "title": "MoLE - Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/49aa9b62c2125499c37399b90e969d67.pdf", "kind": "rules" }, { "title": "MoLE - Code on Wages (Central) Rules, 2026 (G.S.R. 343(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/6eb0c35ba63b776487a025e5123b6b12.pdf", "kind": "rules" }, { "title": "MoLE - Industrial Relations (Central) Rules, 2026 (G.S.R. 342(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/f05a2c220dcdec0ea9c55e84d9ff791f.pdf", "kind": "rules" }, { "title": "Occupational Safety, Health and Working Conditions Code, 2020 (Act 37 of 2020) - text on labour.gov.in", "url": "https://www.labour.gov.in/static/uploads/2025/07/36fcfa5d8e6b9145e282bf7b950d6c47.pdf", "kind": "act" }, { "title": "MoLE - Compliance Handbook for Employers under the Four Labour Codes (Feb 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf", "kind": "faq" }, { "title": "MoLE - G.S.R. 1594(E), 29 Dec 2017: legacy unified annual return under CLRA Central Rules due 1 February", "url": "https://www.labour.gov.in/static/uploads/2025/07/58311d3c54d5de170bbd8c998f80333d.pdf", "kind": "notification" }, { "title": "MoLE - FAQs on Labour Codes dated 30-12-2025 (transition: old rules continue until new rules are notified)", "url": "https://www.labour.gov.in/static/uploads/2026/01/9fb60321f0028fc2fe08d3b3d8626dd7.pdf", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due on or before the last day of February (28th or 29th) after each calendar year; the first return under the 2026 rules is for CY2026, due 28 Feb 2027. It replaces the legacy central unified annual return (Form XIV, due 1 February under G.S.R. 1594(E)) and separate returns such as bonus Form D. A further return is due within one month of a sale or abandonment, or four months after discontinuance (Rule 72(6)). For state-sphere employers, MoLE's FAQ of 30 Dec 2025 says old rules stay in force until the new rules are finally notified, so legacy state returns (factories, contract labour, maternity, shops) continue in States without final Code rules, with State-specific dates.", "code": "UNIFIED RETURN" }, { "id": "labour-epf-ecr-monthly", "title": "EPF ECR filing and contribution payment", "form": "ECR (Electronic Challan-cum-Return)", "category": "labour", "authority": "EPFO (Employees' Provident Fund Organisation)", "summary": "Upload the monthly UAN-based Electronic Challan-cum-Return on the EPFO employer portal and remit EPF, EPS and EDLI contributions plus administrative charges for the previous wage month.", "applicability": "Establishments covered by Chapter III of the Code on Social Security 2020 (20 or more employees, or voluntarily covered). Membership is mandatory for employees whose PF wages are within the wage ceiling: Rs 15,000 per month up to 16 Sep 2026 and Rs 25,000 per month from 17 Sep 2026 (S.O. 5109(E)).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 15, "monthOffset": 1 }, "law": "Section 16 and Chapter III, Code on Social Security 2020; Employees' Provident Fund Scheme 2026, Employees' Pension Scheme 2026 and EDLI Scheme 2026 (notified 29 Jun 2026, replacing the EPF Scheme 1952, EPS 1995 and EDLI Scheme 1976); Sections 127, 128 and 133 of the Code", "penalty": "Simple interest at 12% per annum from the due date (Section 127; S.O. 2698(E), deemed from 21 Nov 2025). Damages under Section 128 up to the amount of arrears, reported under the 2026 Scheme as 0.25% per month for delays up to 2 months, 0.50% for 2-4 months and 1% beyond 4 months. A late return reportedly attracts Rs 500 per day, capped at that month's administrative charges. Non-payment is an offence under Section 133 (1-3 years and a Rs 1 lakh fine where the employee share deducted is not paid).", "exposure": { "lateFeePerDay": 500, "interestPctPerAnnum": 12, "other": [ "Damages u/s 128 up to 100% of arrears (reported graded rate 0.25%-1% per month by length of delay)", "Late-return fee capped at the month's administrative charges (variable, so no fixed cap)", "Prosecution u/s 133: imprisonment 1-3 years and Rs 1 lakh fine if the deducted employee share is not remitted" ], "basis": "Code on Social Security s.127 interest 12% p.a. (S.O. 2698(E)); s.128 damages at EPF Scheme 2026 rates (secondary); Rs 500/day late-return fee per secondary sources; s.133 prosecution" }, "overrides": [ { "period": "2025-09", "due": "2025-10-22", "originalDue": "2025-10-15", "reason": "EPFO extended the date of ECR filing for wage month September 2025, the first month of the revamped ECR, to 22-10-2025 (Ministry of Labour and Employment release of 13-10-2025)", "source": { "title": "PIB - EPFO Extends date of filing of new ECR up to 22nd October 2025 (13-10-2025)", "url": "https://www.pib.gov.in/PressReleasePage.aspx?PRID=2178587" } }, { "period": "2025-12", "due": "2026-01-22", "originalDue": "2026-01-15", "reason": "Extended to 20-01-2026 by EPFO circular No. NDC/VEE4-Estt/1807/ECRFilling/2026/e-1239468 dated 15-01-2026 and to 22-01-2026 by circular No. NDC/VEE4-Estt/1807/ECR Filling/2026/e-1239468/15157 dated 22-01-2026 (technical difficulties in filing returns); no interest or damages for ECRs and payments made within the extended date", "source": { "title": "EPFO circular dated 22-01-2026 - ECR for wage month December 2025 extended to 22-01-2026", "url": "https://www.epfindia.gov.in/site_docs/PDFs/Circulars/Y2025-2026/Circular_ExtensionOfECR_22012026.pdf" } } ], "sources": [ { "title": "EPFO Employer Portal - home page and linked FAQs on the wage ceiling revision (September 2026 ECR due by 15 October 2026; Para 22, EPF Scheme 2026)", "url": "https://unifiedportal-emp.epfindia.gov.in/epfo/", "kind": "faq" }, { "title": "MoLE - S.O. 5109(E), 17 Sep 2026: EPF wage ceiling Rs 25,000 per month (Chapter III, Code on Social Security)", "url": "https://www.labour.gov.in/static/uploads/2026/09/2b0f1dbbd3769fc388416186ec145328.pdf", "kind": "notification" }, { "title": "MoLE - S.O. 2698(E), 29 May 2026: interest 12% p.a. under Section 127 (Chapter III), deemed from 21 Nov 2025", "url": "https://www.labour.gov.in/static/uploads/2026/06/730db9e9a2b244dba77b741b37fd842d.pdf", "kind": "notification" }, { "title": "PIB - Amnesty provisions in the EPF Scheme 2026, notified on 29.06.2026", "url": "https://www.pib.gov.in/PressReleasePage.aspx?PRID=2305867®=3&lang=1", "kind": "portal" }, { "title": "PIB / MoLE - Cabinet approves EPFO wage ceiling of Rs 25,000 from 17 Sep 2026 (16 Sep 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/09/4f607a88c5342aeb980c6b999997caab.pdf", "kind": "portal" }, { "title": "Zoho Payroll Academy - EPF Scheme, 2026 guide (ECR within 15 days; Rs 500/day late fee capped at admin charges)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/epf-scheme-2026-guide.html", "kind": "secondary" }, { "title": "India Briefing - Employee Provident Fund 2026: compliance rules for employers (damages table, late fee)", "url": "https://www.india-briefing.com/news/employee-provident-fund-2026-contribution-withdrawal-rules-45897.html/", "kind": "secondary" }, { "title": "MoLE - Pradhan Mantri Viksit Bharat Rozgar Yojana Guidelines (registration period 1 Aug 2025 - 31 Jul 2027; UAN via Face Authentication)", "url": "https://www.labour.gov.in/static/uploads/2026/09/b5504f01d81b2ec8902a16355f65eedd.pdf", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due date confirmed by EPFO's own FAQ on the wage ceiling revision: the September 2026 ECR and remittance are due by 15 October 2026 as a single ECR with split ceilings for 1-16 Sep and 17-30 Sep. The EPF Scheme 2026 (G.S.R. 525(E), 29 Jun 2026) replaced the EPF Scheme 1952; its gazette text was not opened, so the damages table and the Rs 500/day late fee rest on secondary sources. Admin charges are 0.50% of wages (minimum Rs 500 per month, Rs 75 where there is no contributing member). New UANs must be generated through Face Authentication on UMANG (since 1 Aug 2025); PM-VBRY (ELI) incentives for hires between 1 Aug 2025 and 31 Jul 2027 depend on regular paid ECRs. Whether a separate monthly IW-1 return for international workers survives under the 2026 Scheme was not verified.", "code": "PF ECR" }, { "id": "labour-epfo-eec-2026-deadline", "title": "EPFO Employees' Enrolment Campaign 2026 closes", "category": "labour", "authority": "EPFO", "summary": "Last date to declare and enrol eligible employees who were left out of EPF coverage between 1 Apr 2009 and 31 Mar 2026, with relaxations such as waiver of the undeducted employee share.", "applicability": "Optional; establishments with past employees not enrolled in EPF who are still in service on the date of declaration.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "one-time", "schedule": { "kind": "fixed", "dates": [ { "due": "2026-10-31", "period": "EEC 2026 window (29 Jun - 31 Oct 2026)" } ] }, "trigger": "Campaign effective from 29 Jun 2026 and open up to 31 Oct 2026", "law": "Employees' Enrolment Campaign 2026 provisions notified with the EPF Scheme 2026 under the Code on Social Security 2020", "penalty": "Optional scheme. After it closes, enrolling past employees attracts the normal interest (12% p.a.) and damages.", "exposure": { "interestPctPerAnnum": 12, "other": [ "Normal damages u/s 128 apply outside the campaign" ], "basis": "Code on Social Security s.127-128 outside the campaign" }, "sources": [ { "title": "PIB - Employees' Enrolment Campaign, 2026 open up to 31 October 2026 (22 Aug 2026)", "url": "https://www.pib.gov.in/PressReleasePage.aspx?PRID=2302247®=3&lang=1", "kind": "portal" }, { "title": "Zoho Payroll Academy - EPF Scheme, 2026 guide (ECR within 15 days; Rs 500/day late fee capped at admin charges)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/epf-scheme-2026-guide.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "A UAN for each declared employee must be generated through Face Authentication on UMANG and contributions remitted through ECR. Secondary sources report nominal damages of Rs 100 under the campaign; interest for past periods remains payable.", "code": "EPFO EEC" }, { "id": "labour-epfo-vishwas-2026-deadline", "title": "EPFO VISHWAS 2026 damages settlement closes", "category": "labour", "authority": "EPFO", "summary": "Last date to apply online to settle disputes over EPF damages or penalty at concessional rates (0.25%, 0.50% or 1% per month by length of delay) for defaults before 14 Jun 2024.", "applicability": "Optional; employers with pending or potential damages or penalty cases under Section 14B of the EPF Act or Section 128 of the Code, after paying all interest due.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "one-time", "schedule": { "kind": "fixed", "dates": [ { "due": "2026-12-28", "period": "VISHWAS 2026 window (29 Jun - 28 Dec 2026)" } ] }, "trigger": "Scheme in force from 29 Jun 2026 for six months; closes 28 Dec 2026", "law": "VISHWAS, 2026 notified by G.S.R. 525(E) dated 29 Jun 2026 as part of the EPF Scheme 2026; Section 128, Code on Social Security 2020", "penalty": "Optional scheme. Outside it, damages for pre-June 2024 defaults are levied at the older graded rates (PIB cites up to 37% a year including interest).", "exposure": { "other": [ "Older graded damages plus 12% interest apply if not settled" ], "basis": "PIB release on VISHWAS 2026" }, "sources": [ { "title": "PIB - EPFO launches VISHWAS, 2026 (G.S.R. 525(E), 29 Jun 2026)", "url": "https://www.pib.gov.in/PressReleasePage.aspx?PRID=2285666®=3&lang=1", "kind": "portal" }, { "title": "PIB - VISHWAS, 2026 open until 28 December 2026", "url": "https://www.pib.gov.in/PressReleasePage.aspx?PRID=2306438®=3&lang=1", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "PIB states the closing date will not be extended. Applications are filed through the EPFO employer portal with DSC or e-Sign.", "code": "EPFO VISHWAS" }, { "id": "labour-esic-contribution-monthly", "title": "ESIC monthly contribution payment", "form": "ESIC monthly contribution (online challan)", "category": "labour", "authority": "ESIC (Employees' State Insurance Corporation)", "summary": "File monthly contribution details and pay the employer (3.25%) and employee (0.75%) ESI contributions for the previous month on the ESIC portal.", "applicability": "Establishments with 10 or more persons covered by Chapter IV of the Code on Social Security 2020 (hazardous establishments even with one employee); employees whose wages, as defined in the Code from 21 Nov 2025, are up to Rs 21,000 per month.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 15, "monthOffset": 1 }, "law": "Chapter IV, Code on Social Security 2020; Rule 19, Social Security (Central) Rules 2026 (contribution rates); Regulations 31, 31-A and 31-C, ESI (General) Regulations 1950 (continued under the Code)", "penalty": "Simple interest at 12% per annum for each day of delay (Regulation 31-A; Section 127 and S.O. 2357(E)). Damages under Section 128 and Regulation 31-C at graded maximum rates of 5%, 10%, 15% and 25% per annum for delays under 2, 4, 6 and over 6 months; ESIC decided in June 2025 to replace these with a flat 1% per month. Failure to pay is an offence under Section 133.", "exposure": { "interestPctPerAnnum": 12, "other": [ "Damages u/s 128 / Reg 31-C up to 25% p.a. by length of delay; ESIC approved a flat 1% per month in June 2025 (notification of the amended regulation not verified)", "Prosecution u/s 133: imprisonment 1-3 years and Rs 1 lakh fine if the deducted employee share is not paid" ], "basis": "ESI (General) Regulations r.31-A interest 12% p.a. (also SS Code s.127, S.O. 2357(E)); r.31-C graded damages; SS Code s.133 prosecution" }, "sources": [ { "title": "India Code - Employees' State Insurance (General) Regulations, 1950 (Regulations 26, 31, 31-A, 31-C)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/b43ee1e9-64bd-46b0-84bd-98326422315b/content", "kind": "rules" }, { "title": "MoLE - Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/49aa9b62c2125499c37399b90e969d67.pdf", "kind": "rules" }, { "title": "MoLE - S.O. 2357(E), 8 May 2026: interest 12% p.a. under Section 127 (Chapter IV / ESI)", "url": "https://www.labour.gov.in/static/uploads/2026/05/798bd0d4d7422ae1ca2717675b16f906.pdf", "kind": "notification" }, { "title": "MoLE - S.O. 2358(E), 8 May 2026: officers authorised to recover damages under Section 128 (ESI)", "url": "https://www.labour.gov.in/static/uploads/2026/05/e2b0fa18314c04e6931e031e293c9b59.pdf", "kind": "notification" }, { "title": "MoLE - Additional FAQs on Labour Codes (as on 16.03.2026)", "url": "https://www.labour.gov.in/static/uploads/2026/03/a4ccf4c6d97c4f1f36a6d83f8c64213d.pdf", "kind": "faq" }, { "title": "PIB / MoLE - 196th ESIC meeting (27 Jun 2025): damages simplified to 1% per month; Amnesty Scheme 2025", "url": "https://www.labour.gov.in/static/uploads/2025/09/4d2ef3e4c621afbb52d0893fa3d05a01.pdf", "kind": "portal" }, { "title": "PIB / MoLE - SPREE-2025 (till 31 Dec 2025) and ESIC Amnesty Scheme 2025 (1 Oct 2025 - 30 Sep 2026)", "url": "https://www.labour.gov.in/static/uploads/2025/09/09aa0dd0e5bfb1e65d45ed6a8724113a.pdf", "kind": "portal" }, { "title": "Zoho Payroll Academy - What is ESI (contributions to be paid by the 15th of every month)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/what-is-esi.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Regulation 31 requires payment within 15 days of the last day of the calendar month in which contributions fall due (India Code copy of the ESI (General) Regulations); esic.gov.in itself refused connections from the research machine. Rates (3.25% / 0.75%) are in Rule 19 of the SS (Central) Rules 2026; the Rs 21,000 ceiling continues per the MoLE FAQ of 16 Mar 2026. Regulation 26 still describes a return of contributions in Form 5 within 42 days of each six-month contribution period (April-September and October-March); ESIC's online system builds it from the monthly filings, so it is not modelled as a separate filing (not re-verified). SPREE-2025 closed 31 Dec 2025 and the ESIC Amnesty Scheme 2025 closed 30 Sep 2026.", "code": "ESIC" }, { "id": "labour-gig-aggregator-final-return", "title": "Gig/platform aggregator final contribution return", "form": "Form-XXI", "category": "labour", "authority": "MoLE - Social Security Fund for gig and platform workers", "summary": "After the audited accounts are final, aggregators file the final return reconciling the provisional contribution and pay any balance, or claim a refund of excess.", "applicability": "Aggregators liable to contribute under Section 114(4) of the Code on Social Security.", "audience": [ "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 31, "monthOffset": 7 }, "law": "Section 114(4), Code on Social Security 2020; Rule 49(3)(b)-(c), Social Security (Central) Rules 2026", "penalty": "Interest at 1% per month on unpaid contribution (Rule 49(2)); prosecution under Section 133.", "exposure": { "interestPctPerMonth": 1, "other": [ "Prosecution u/s 133" ], "basis": "SS (Central) Rules 2026 r.49(2)" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "MoLE - Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/49aa9b62c2125499c37399b90e969d67.pdf", "kind": "rules" }, { "title": "Code on Social Security, 2020 (Act 36 of 2020) - text on labour.gov.in", "url": "https://www.labour.gov.in/static/uploads/2025/07/b0620548445580767b5c0d18c95c26f7.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Due by 31 October of the year after the financial year. Same caveat as the provisional contribution: operative only once the Section 114(4) rate is notified.", "code": "GIG FINAL" }, { "id": "labour-gig-aggregator-provisional-contribution", "title": "Gig/platform aggregator contribution (provisional)", "form": "Form-XX", "category": "labour", "authority": "MoLE - Social Security Fund for gig and platform workers", "summary": "Aggregators self-assess and pay the provisional social security contribution for the previous financial year into the Social Security Fund.", "applicability": "Aggregators engaging gig or platform workers, directly or through associates, subsidiaries, LLPs or third parties, once the Section 114(4) contribution rate (1-2% of annual turnover, capped at 5% of amounts paid to such workers) is notified.", "audience": [ "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 30, "monthOffset": 3 }, "law": "Section 114(4), Code on Social Security 2020; Rule 49(2)-(3)(a), Social Security (Central) Rules 2026", "penalty": "Interest at 1% per month or part of a month on late contribution (Rule 49(2)); failure to pay contribution is an offence under Section 133.", "exposure": { "interestPctPerMonth": 1, "other": [ "Prosecution u/s 133 for non-payment" ], "basis": "SS (Central) Rules 2026 r.49(2) interest 1% per month" }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "MoLE - Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/49aa9b62c2125499c37399b90e969d67.pdf", "kind": "rules" }, { "title": "Code on Social Security, 2020 (Act 36 of 2020) - text on labour.gov.in", "url": "https://www.labour.gov.in/static/uploads/2025/07/b0620548445580767b5c0d18c95c26f7.pdf", "kind": "act" }, { "title": "MoLE - Additional FAQs on Labour Codes (as on 16.03.2026)", "url": "https://www.labour.gov.in/static/uploads/2026/03/a4ccf4c6d97c4f1f36a6d83f8c64213d.pdf", "kind": "faq" }, { "title": "MoLE - Compliance Handbook for Employers under the Four Labour Codes (Feb 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Due by 30 June for the preceding financial year. The rule is notified, but the Section 114(4) contribution rate had not been found as notified by 14 Oct 2026 (the MoLE FAQ of 16 Mar 2026 says it will be notified), so the obligation may not yet be operative.", "code": "GIG PROVISIONAL" }, { "id": "labour-osh-registration-update", "title": "Update old labour registrations in OSH FORM-I", "form": "FORM-I (Shram Suvidha portal)", "category": "labour", "authority": "Registering Officer under the OSH Code (Central)", "summary": "Establishments already registered under earlier central labour laws update their registration particulars in FORM-I on the Shram Suvidha portal.", "applicability": "Central-sphere establishments registered under pre-Code central labour laws (for example contract labour, building and construction, inter-state migrant workmen).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "one-time", "schedule": { "kind": "fixed", "dates": [ { "due": "2026-11-08", "period": "Transition to OSH (Central) Rules 2026" } ] }, "trigger": "Within six months from 8 May 2026, when the OSH (Central) Rules 2026 came into force", "law": "Section 3, OSH Code 2020; Rule 3(6), OSH (Central) Rules 2026", "penalty": "The Registering Officer may direct compliance (Rule 3(5)); contravention of the rules attracts a penalty of Rs 50,000 to Rs 1 lakh (Section 97(1), OSH Code).", "exposure": { "fixedPenalty": 50000, "maxPenalty": 100000, "basis": "OSH Code s.97(1)" }, "sources": [ { "title": "MoLE - Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(E), 8 May 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/05/ee246f790cad0b8e99c3828f34fa09a6.pdf", "kind": "rules" }, { "title": "Occupational Safety, Health and Working Conditions Code, 2020 (Act 37 of 2020) - text on labour.gov.in", "url": "https://www.labour.gov.in/static/uploads/2025/07/36fcfa5d8e6b9145e282bf7b950d6c47.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due date computed as six months from 8 May 2026. Later changes in particulars must be updated within 30 days (Rule 3(8)); closure must be intimated within 30 days (Rule 3(10)).", "code": "OSH REG" }, { "id": "labour-wages-monthly-payment", "title": "Pay monthly wages by the 7th (Code on Wages)", "category": "labour", "authority": "MoLE / State labour departments (Inspector-cum-Facilitator)", "summary": "Pay wages to employees on a monthly wage period before the end of the seventh day of the following month.", "applicability": "Every employer, for employees on a monthly wage period. Daily-rated staff are paid at the end of the shift, weekly-rated on the last working day of the week, fortnightly-rated within two days after the fortnight.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 7, "monthOffset": 1 }, "law": "Sections 16 and 17(1)(iv), Code on Wages 2019 (in force from 21 Nov 2025)", "penalty": "Fine up to Rs 20,000 for contravention (Section 54(1)(c)); fine up to Rs 50,000 if less than the amount due is paid (Section 54(1)(a)); repeat offences within five years can attract imprisonment. The Inspector-cum-Facilitator must first give a written direction to comply (Section 54(3)).", "exposure": { "maxPenalty": 20000, "other": [ "Underpayment: fine up to Rs 50,000 (s.54(1)(a))", "Repeat within 5 years: imprisonment up to 1 month and fine up to Rs 40,000 (s.54(1)(d))" ], "basis": "Code on Wages s.54(1)(c) fine up to Rs 20,000; s.54(1)(a) up to Rs 50,000 for paying less than due" }, "sources": [ { "title": "Code on Wages, 2019 (Act 29 of 2019) - text on labour.gov.in", "url": "https://www.labour.gov.in/static/uploads/2025/06/c328da14bbb15fc4ad571dc33e7a4ab3.pdf", "kind": "act" }, { "title": "MoLE - Compliance Handbook for Employers under the Four Labour Codes (Feb 2026)", "url": "https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The appropriate government may prescribe other time limits (Section 17(3)). Wages on exit are covered by a separate event rule.", "code": "WAGES" }, { "id": "state-lwf-ap", "title": "Andhra Pradesh LWF annual contribution", "form": "Form F", "category": "state", "authority": "Andhra Pradesh Labour Welfare Board", "summary": "Annual contribution of Rs 30 per employee (employee share) and Rs 70 per employee (employer share) for employees on the register as of 31 December, paid to the Welfare Commissioner with a Form F statement by 31 January of the next year.", "applicability": "Factories (including places notified under s.85 Factories Act), motor transport undertakings, and shops or establishments (including societies and trusts) employing 20 or more persons on any day in the preceding 12 months; Government establishments other than factories are excluded.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": 31, "monthOffset": 1 }, "law": "Section 10(1), Andhra Pradesh Labour Welfare Fund Act 1987 (rates substituted by AP Act 7 of 2015, in force 23 Apr 2015); Rule 6, Andhra Pradesh Labour Welfare Fund Rules 1988", "penalty": "No specific late-payment interest on contributions in the Act (S.9 penal interest of 1 percent then 1.5 percent per month covers unpaid accumulations and fines); after a 15-day demand notice under Rule 8 dues are recoverable as arrears of land revenue (S.24); records offences under S.25, with compounding under S.30-A.", "exposure": { "other": [ "Rule 8 demand notice - pay within 15 days", "Recoverable as arrears of land revenue (S.24)", "Fine up to Rs 500 or 3 months imprisonment for obstruction or non-production of records (S.25); compoundable (S.30-A)" ], "basis": "AP LWF Act 1987 S.24 land-revenue recovery after a Rule 8 notice; S.9 interest covers unpaid accumulations and fines only." }, "states": [ "AP" ], "sources": [ { "title": "India Code - Andhra Pradesh Labour Welfare Fund Act 1987 (as amended by Act 7 of 2015)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/2d3f5af9-1af6-438f-aaf7-c09b3ea839e2/content", "kind": "act" }, { "title": "AP Labour Department - A.P. Labour Welfare Fund Rules 1988 (archived copy, Rule 6)", "url": "https://web.archive.org/web/20180508131138id_/http://labour.ap.gov.in:80/documents/APLabourWelfareFundRules1988.pdf", "kind": "rules" }, { "title": "AP Gazette No. 120, 23 Apr 2015 - commencement of AP LWF (Amendment) Act 2015 (G.O. Ms. No. 7)", "url": "https://web.archive.org/web/20151227232302id_/http://labour.ap.gov.in:80/documents/Notification_of_commencing_date_for_APLWF_Amendment_2015.pdf", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Rates Rs 30 / Rs 70 per year since 23 Apr 2015; the Act lets the Government revise them by notification, and no later notification was found, but labour.ap.gov.in was unreachable so a current official rate page could not be checked (one 2026 commercial table shows Rs 31 / Rs 69, which could not be corroborated). Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF AP" }, { "id": "state-lwf-cg", "title": "Chhattisgarh LWF half-yearly contribution", "category": "state", "authority": "Chhattisgarh Shram Kalyan Mandal (Labour Welfare Board)", "summary": "Half-yearly contribution collected in January and July: Rs 15 per worker employee share and Rs 45 per worker employer share, with a minimum employer contribution of Rs 1500; payable by 15 January and 15 July.", "applicability": "Factories and establishments with more than 9 workers (10 or more); managerial staff excluded.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "calendar", "day": 15, "monthOffset": 1 }, "law": "Section 9, Chhattisgarh Shram Kalyan Nidhi Adhiniyam 1982 (MP Act of 1982 as adapted for Chhattisgarh) and rules made under it", "penalty": "Not verified for Chhattisgarh; the parent 1982 Act (as applied in MP) makes default punishable under S.31(2).", "exposure": { "other": [ "Penalty and interest provisions not verified for Chhattisgarh" ], "basis": "Not verified; see S.31 of the 1982 Adhiniyam." }, "states": [ "CG" ], "sources": [ { "title": "Chhattisgarh Labour Department - Shram Kalyan Mandal terms and contribution page (archived Sep 2024)", "url": "https://web.archive.org/web/20240913210155id_/https://cglabour.nic.in/ShramKalyanMandal/abhidayrashi.aspx", "kind": "portal" }, { "title": "Zoho Payroll - Labour Welfare Fund state guide (Chhattisgarh Rs 15 / Rs 45 half-yearly, 15 July and 15 January)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/guide-to-lwf.html", "kind": "secondary" }, { "title": "India Code - Chhattisgarh Shram Kalyan Nidhi Adhiniyam 1982 (Hindi)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/6b75fe86-ff8a-429f-87b7-0851c34b4572/content", "kind": "act" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Rates and the January/July collection come from the archived official Labour Department page (Sep 2024); the exact 15th-day deadline is taken from the parent 1982 Act as applied in MP and from payroll sources, because the Hindi Act text on India Code is not machine-readable and cglabour.nic.in was unreachable. MP raised its rates from January 2026; whether Chhattisgarh made a similar 2025-2026 change was not found. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF CG" }, { "id": "state-lwf-ch", "title": "Chandigarh LWF contribution (half-yearly deposit)", "category": "state", "authority": "Labour Department, UT Chandigarh (Welfare Commissioner, Punjab LWF Act as extended)", "summary": "Monthly contribution of Rs 5 per employee (employee share) and Rs 20 per employee (employer share) for each employee on the register on the last working day of the month, deposited before 15 October for April-September and before 15 April for October-March.", "applicability": "Establishments in UT Chandigarh covered by the Punjab Labour Welfare Fund Act 1965 as in force there (factories, motor omnibus services and establishments employing more than 20 persons under the Punjab definition).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "day": 15, "monthOffset": 1 }, "law": "Section 9-A, Punjab Labour Welfare Fund Act 1965 as extended to UT Chandigarh under s.87 Punjab Reorganisation Act 1966 (MHA notifications of 28 May 2009, G.S.R. 885(E) of 10 Dec 2012 and G.S.R. 353(E) of 10 Apr 2018)", "penalty": "No late-payment interest clause; unpaid sums are recoverable as arrears of land revenue under S.20 of the Punjab Act as in force in Chandigarh.", "exposure": { "other": [ "Recoverable as arrears of land revenue (S.20)", "No statutory interest rate for late contributions found" ], "basis": "Punjab LWF Act 1965 as extended to Chandigarh, S.20: recovery as arrears of land revenue." }, "states": [ "CH" ], "sources": [ { "title": "MHA notification G.S.R. 353(E), 10 Apr 2018 - Punjab LWF (Amendment) Act 2014 extended to Chandigarh (Rs 5 / Rs 20)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/4763d595-3b9e-4dae-bd36-9b4c7350d511/content", "kind": "notification" }, { "title": "MHA notification of 28 May 2009 - Punjab LWF (Amendment) Act 2005 extended to Chandigarh (S.9-A, due 15 October and 15 April)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/adb47a99-ed4e-4466-8408-5c3e34c319cd/content", "kind": "notification" }, { "title": "MHA notification G.S.R. 885(E), 10 Dec 2012 - Punjab LWF (Second Amendment) Act 2010 extended to Chandigarh", "url": "https://indiacode.gov.in/server/api/core/bitstreams/29b8cb54-ec65-44d9-b854-72ea95461521/content", "kind": "notification" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Rates moved from Rs 1/2 (2009) to Rs 2/4 (2012) to Rs 5/20 (extension of Punjab Act 32 of 2014 on 10 Apr 2018); no 2024-2026 change found. Coverage threshold taken from the Punjab definition; a Chandigarh-specific consolidated text was not reviewed. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF CH" }, { "id": "state-lwf-dl", "title": "Delhi LWF half-yearly contribution", "form": "Form A", "category": "state", "authority": "Delhi Labour Welfare Board", "summary": "For each employee on the register on 30 June and 31 December, 75 paise employee share and Rs 2.25 employer share per half-year, remitted to the Delhi Labour Welfare Board before 15 July and 15 January (Form A statement by 31 July and 31 January).", "applicability": "Factories, tramway, motor omnibus or motor transport undertakings, and establishments under the Delhi Shops and Establishments Act 1954 that employed 5 or more persons in the preceding 12 months.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "calendar", "day": 15, "monthOffset": 1 }, "law": "Section 6BB(2)-(3), Bombay Labour Welfare Fund Act 1953 as extended to Delhi (MHA notification of 15 Dec 1986); Rule 3(4), Delhi Labour Welfare Fund Rules 1997", "penalty": "S.6B: after a demand notice is not complied with, simple interest of 1 percent per completed month for the first three months after the due date and 1.5 percent per month thereafter.", "exposure": { "interestPctPerMonth": 1, "other": [ "Interest rises to 1.5 percent per month after the first three months", "Only after a demand notice is ignored" ], "basis": "S.6B Bombay LWF Act 1953 as extended to Delhi: 1 then 1.5 percent per completed month after notice." }, "states": [ "DL" ], "sources": [ { "title": "India Code - Bombay Labour Welfare Fund Act 1953 as extended to Delhi (MHA notification 15 Dec 1986)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/c1161426-1eec-4d63-8d89-dbcdf91dcd5a/content", "kind": "act" }, { "title": "India Code - Delhi Labour Welfare Fund Rules 1997", "url": "https://indiacode.gov.in/server/api/core/bitstreams/0a67264b-6c86-4903-9948-f6d9c4d75de8/content", "kind": "rules" }, { "title": "Zoho Payroll - Labour Welfare Fund state guide (Delhi Rs 0.75 / Rs 2.25 half-yearly)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/guide-to-lwf.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The 1986 extension text and the 1997 Rules are primary, but labour.delhi.gov.in was unreachable so the current collection practice and any later rate change could not be confirmed; secondary sources still show 75 paise / Rs 2.25. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF DL" }, { "id": "state-lwf-ga", "title": "Goa LWF half-yearly contribution", "form": "Form A", "category": "state", "authority": "Goa Labour Welfare Board", "summary": "Contribution of Rs 10 per month employee share and Rs 30 per month employer share (Rs 60 and Rs 180 per half-year; government adds Rs 20 a month), remitted half-yearly: January-June by 31 July and July-December by 31 January.", "applicability": "Very broad coverage: factories, motor transport undertakings and services, shops and establishments, contractors' establishments, scheduled employments, plantations, ports and docks, and other listed establishments; employees with 30 days continuous service in 12 months, excluding managerial staff.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "calendar", "day": 31, "monthOffset": 1 }, "law": "Section 14(1), Goa Labour Welfare Fund Act 1986 (amended till Feb 2026); Rule 4, Goa, Daman and Diu Labour Welfare Fund Rules 1990", "penalty": "Unpaid sums are recoverable as arrears of land revenue (S.24). The S.13 penal interest (2 percent then 4.5 percent per month) is written for unpaid accumulations and amounts realised from employees; offences were converted to monetary penalties by the Goa Jan Vishwas (Laws Amendment) Act 2026 (for example up to Rs 25000, repeat Rs 50000, for ignoring Board directions).", "exposure": { "other": [ "Recoverable as arrears of land revenue (S.24)", "S.13 interest of 2 percent then 4.5 percent per month applies to unpaid accumulations and amounts realised from employees", "Monetary penalties up to Rs 25000 (Rs 50000 repeat) for non-compliance with Board directions (S.26, Goa Act 2 of 2026)" ], "basis": "Goa LWF Act 1986 S.24 land-revenue recovery; S.13 interest and S.26 penalties as amended by Goa Act 2 of 2026." }, "states": [ "GA" ], "sources": [ { "title": "Office of the Commissioner, Labour and Employment, Goa - Labour Welfare Board (rates and half-yearly due dates)", "url": "https://labour.goa.gov.in/labour-welfare-board/", "kind": "portal" }, { "title": "India Code - Goa Labour Welfare Fund Act 1986 (amended till Feb 2026)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/026fcc74-96da-4184-b833-ade28c762673/content", "kind": "act" }, { "title": "India Code - Goa, Daman and Diu Labour Welfare Fund Act 1986 and Rules 1990 (Rule 4)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/7850df3d-4399-4f33-952d-a3b6b710d979/content", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The Act states yearly amounts (Rs 120 employee, Rs 360 employer, Rs 240 government); the Board page expresses them as Rs 10 / Rs 30 / Rs 20 and collects half-yearly, so each half-year remittance is Rs 60 + Rs 180 per employee. No rate change in 2024-2026; the 2026 Jan Vishwas amendment changed penalties, not contributions. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF GA" }, { "id": "state-lwf-gj", "title": "Gujarat LWF half-yearly contribution", "category": "state", "authority": "Gujarat Labour Welfare Board", "summary": "Half-yearly contribution for every employee on the register in June and December (employee share deducted from June and December wages, employer pays twice the employee share), remitted to the Gujarat Labour Welfare Board before 15 July and 15 January; the notified rate generally applied is Rs 6 employee and Rs 12 employer per half-year.", "applicability": "Factories, tramway or motor omnibus services, and shops or establishments that employed 10 or more persons in the preceding 12 months; managerial staff and supervisors drawing over Rs 3500 a month are excluded.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "calendar", "day": 15, "monthOffset": 1 }, "law": "Section 6B(2)-(5), Gujarat Labour Welfare Fund Act 1953 (Bombay Act XL of 1953, as modified up to 31 Oct 2012); Gujarat Labour Welfare Fund Rules", "penalty": "S.6C: if dues are not paid within a demand notice period of at least 30 days, simple interest of 12 percent p.a. for the first three months after expiry of the notice and 18 percent p.a. thereafter, without prejudice to other penalties; the Welfare Commissioner may remit interest.", "exposure": { "interestPctPerAnnum": 12, "other": [ "Interest rises to 18 percent p.a. after the first three months", "Runs from expiry of a demand notice of at least 30 days; may be remitted" ], "basis": "S.6C Gujarat LWF Act 1953: 12 then 18 percent p.a. simple interest after an unheeded demand notice." }, "states": [ "GJ" ], "sources": [ { "title": "India Code - Gujarat Labour Welfare Fund Act 1953 (as modified up to 31 Oct 2012)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/9f8cbbf7-a09e-4728-b668-a4f1680320bd/content", "kind": "act" }, { "title": "Zoho Payroll - Labour Welfare Fund state guide (Gujarat Rs 6 / Rs 12 half-yearly, 15 July and 15 January)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/guide-to-lwf.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The Act sets a base of Rs 3 employee / Rs 6 employer per half-year and lets the State raise the employee rate up to Rs 6 by notification with the employer paying double; the Rs 6 / Rs 12 figure in use was confirmed only from secondary sources because glwb.gujarat.gov.in was unreachable. No 2024-2026 revision was found. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF GJ" }, { "id": "state-lwf-hr", "title": "Haryana LWF contribution (yearly deposit)", "category": "state", "authority": "Haryana Labour Welfare Board", "summary": "Each month the employee contributes 0.2 percent of wages subject to a CPI-indexed cap (Rs 31 when introduced in 2019; about Rs 35 reported for 2026) and the employer twice that; the employer must deposit both shares online for the year before 31 December.", "applicability": "Factories and industrial premises, and shops or commercial establishments in which 10 or more employees are or were employed in the preceding 12 months; contribution is due for each employee on the register on the last working day of the month.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": 31, "monthOffset": 0 }, "law": "Section 9A(1)-(4), Punjab Labour Welfare Fund Act 1965 as applicable to Haryana (S.9A(1) substituted by Haryana Act 18 of 2019, 14 Mar 2019); Punjab Labour Welfare Fund Rules 1966 as applicable to Haryana", "penalty": "S.9A(4): if not paid within one month of the 31 December due date, interest at 12 percent p.a. from that date until payment. S.26A: contravention of the Act or rules - fine of Rs 2000 to Rs 5000 for a first offence; repeat offences up to 3 months imprisonment or a higher fine.", "exposure": { "fixedPenalty": 2000, "maxPenalty": 5000, "interestPctPerAnnum": 12, "other": [ "Interest starts if dues remain unpaid one month after the due date (S.9A(4))", "Repeat offences: imprisonment up to 3 months or a higher fine (S.26A)" ], "basis": "S.9A(4) and S.26A Punjab LWF Act 1965 as applicable to Haryana: 12 percent p.a. interest; Rs 2000-5000 fine for a first offence." }, "states": [ "HR" ], "sources": [ { "title": "India Code - Punjab Labour Welfare Fund Act 1965 as applicable to Haryana (amended up to 14 Mar 2019)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/15b68799-6485-4f81-bc14-22e5a195305d/content", "kind": "act" }, { "title": "HR Informative - Haryana LWF calculator 2026 (cap Rs 35 employee, Rs 70 employer)", "url": "https://hrinformative.com/haryana-labour-welfare-fund-calculator/", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The statute says the deposit is due 'before the 31st December of every year' (modelled as 31 December); payroll guides describe the deduction as monthly, but the statutory deposit deadline is the yearly one. The Rs 31 cap is indexed to the consumer price index every 1 January, so the cap for each year must be checked with the Board (hrylabour.gov.in was unreachable); the 2026 figure of Rs 35 / Rs 70 comes from a secondary source. Post-2019 amendments to S.9A could not be ruled out. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF HR" }, { "id": "state-lwf-ka", "title": "Karnataka LWF annual contribution", "category": "state", "authority": "Karnataka Labour Welfare Board", "summary": "Annual contribution for every employee on the register on 31 December: Rs 50 employee share (deducted from December wages) plus Rs 100 employer share, paid online to the Karnataka Labour Welfare Board by 15 January of the next year.", "applicability": "Factories, motor omnibus services, plantations and workshops, and any establishment (including societies and trusts) carrying on business that employed 10 or more persons on any day in the preceding 12 months (threshold cut from 50 to 10 with effect from 7 Jan 2026); Central and State Government establishments other than factories are excluded.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": 15, "monthOffset": 1 }, "law": "Section 7A(2)-(4), Karnataka Labour Welfare Fund Act 1965 (rates substituted by Karnataka Act 05 of 2025 w.e.f. 10 Jan 2025; online payment and 10-person threshold by Karnataka Act 05 of 2026 w.e.f. 7 Jan 2026); Karnataka Labour Welfare Fund Rules 1968", "penalty": "S.7B: after a demand notice (up to 30 days) is ignored, simple interest of 12 percent p.a. for the first three months and 18 percent p.a. thereafter; S.17 recovery as arrears of land revenue; S.17B wilful contravention - fine up to Rs 500 or up to 3 months imprisonment (repeat: up to Rs 1000 or 1 year); prosecution needs Welfare Commissioner sanction (S.17C).", "exposure": { "maxPenalty": 500, "interestPctPerAnnum": 12, "other": [ "Interest rises to 18 percent p.a. after the first three months", "Interest applies after a demand notice is not complied with", "Repeat contravention: fine up to Rs 1000 or imprisonment up to 1 year (S.17B)", "Recoverable as arrears of land revenue (S.17)" ], "basis": "S.7B and S.17B Karnataka LWF Act 1965: 12 then 18 percent p.a. interest after notice; fine up to Rs 500 for first wilful contravention." }, "states": [ "KA" ], "sources": [ { "title": "India Code - Karnataka Labour Welfare Fund Act 1965, as amended by Acts 05 of 2025 and 05 of 2026", "url": "https://indiacode.gov.in/server/api/core/bitstreams/f21912be-cf04-4bf9-b7d3-cb23f94d42ac/content", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "2025 change: Act 05 of 2025 (gazette 10 Jan 2025) raised the yearly rates from Rs 20 / Rs 40 / Rs 20 to Rs 50 employee, Rs 100 employer and Rs 50 State Government. Because it took effect on 10 Jan 2025 (after the 31 Dec 2024 register date) the rate used for calendar year 2024 (due 15 Jan 2025) was not confirmed; from calendar year 2025 the new rates apply. 2026 change: Act 05 of 2026 (gazette 7 Jan 2026) mandates online payment (net banking, NEFT, RTGS, UPI or demand draft) and extends coverage to establishments with 10 or more persons, so many smaller employers become liable from calendar year 2026 (first payment due 15 Jan 2027). Official Board and Labour Department sites (klwb.karnataka.gov.in) could not be reached from this machine; the consolidated Act on India Code was used. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF KA" }, { "id": "state-lwf-kl", "title": "Kerala Labour Welfare Fund half-yearly contribution", "category": "state", "authority": "Kerala Labour Welfare Fund Board", "summary": "Rs 4 employee share and Rs 8 employer share per employee per half-year under the Kerala Labour Welfare Fund Act 1975, paid by the employer before 15 July and 15 January.", "applicability": "Factories, motor transport undertakings, plantations (tea, rubber, coffee, cardamom, oil palm, cocoa) employing 10 or more persons, and shops or commercial establishments covered by the Act; employees with at least 30 days of service in the preceding 12 months, excluding managerial staff, apprentices and part-timers.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "calendar", "day": 15, "monthOffset": 1 }, "law": "Section 15, Kerala Labour Welfare Fund Act 1975 (Act 11 of 1977); Kerala Labour Welfare Fund Rules", "penalty": "S.14: if contributions are not paid within a demand notice period of at least 30 days, penal simple interest at 9 percent p.a. from the date the amount fell due; the Government may remit it.", "exposure": { "interestPctPerAnnum": 9, "other": [ "Counted from the original due date once a demand notice of at least 30 days is ignored", "May be remitted by Government" ], "basis": "S.14 Kerala LWF Act 1975: 9 percent p.a. simple interest after an unheeded demand notice." }, "states": [ "KL" ], "sources": [ { "title": "India Code - Kerala Labour Welfare Fund Act 1975 (Act 11 of 1977)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/48840e17-c54c-4065-a42f-79dfaf16d769/content", "kind": "act" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Kerala also runs separate monthly welfare funds (for example the Kerala Shops and Commercial Establishments Workers Welfare Fund) that are not covered by this rule. The India Code copy is undated and the Board site was unreachable, so the Rs 4 / Rs 8 rate could not be checked against a current official page (a 2026 secondary table shows the same figures). Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF KL" }, { "id": "state-lwf-mh", "title": "Maharashtra LWF contribution (June and December)", "form": "Form A-1", "category": "state", "authority": "Maharashtra Labour Welfare Board", "summary": "Employer deducts the employee share from the June and December wages, adds the employer share (currently Rs 25 employee + Rs 75 employer per employee per half-year) and remits both to the Maharashtra Labour Welfare Board by 15 July and 15 January.", "applicability": "Factories, motor transport undertakings and shops or establishments that employed 5 or more persons on any day in the preceding 12 months; contribution is due for every employee on the register on 30 June and 31 December (managerial staff, supervisors drawing over Rs 3500 a month and apprentices are excluded).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "calendar", "day": 15, "monthOffset": 1 }, "law": "Section 6BB(2)-(4), Maharashtra Labour Welfare Fund Act 1953 (S.6BB(2) substituted by Mah. Act XXV of 2024, MGG 18 Mar 2024); Rule 3-A, Maharashtra Labour Welfare Fund Rules 1953 (Form A-1 statement by 31 July / 31 January)", "penalty": "S.6B: if a demand notice (at least 30 days) is not complied with, simple interest of 1.5 percent of the dues for each completed month for the first three months after the 15 July / 15 January due date and 2 percent per month thereafter; the Welfare Commissioner may remit it. Dues are recoverable as arrears of land revenue (S.17); obstructing inspection or not producing records attracts a fine up to Rs 1 lakh (Rs 2 lakh for repeat) under S.17-A.", "exposure": { "interestPctPerMonth": 1.5, "other": [ "Interest rises to 2 percent per completed month after the first three months", "Interest applies only after a demand notice of at least 30 days is ignored; may be remitted", "Recoverable as arrears of land revenue (S.17)", "Fine up to Rs 100000 (Rs 200000 repeat) for obstructing inspection or not producing records (S.17-A)" ], "basis": "S.6B Maharashtra LWF Act 1953: 1.5 percent per completed month for 3 months then 2 percent, after an unheeded demand notice." }, "states": [ "MH" ], "sources": [ { "title": "Maharashtra Labour Welfare Board - LWF Act 1953 and Rules (English, updated with 2024 amendment)", "url": "https://mlwb.in/react-static-files/pdf/homepage/Quick-Links/MLWB-Fund-Act-and-Rules-english-version.pdf", "kind": "act" }, { "title": "Maharashtra Government Gazette 18 Mar 2024 - LWF (Amendment) Act 2024 substituting Section 6BB(2)", "url": "https://mlwb.in/react-static-files/pdf/homepage/Quick-Links/Notification-6BB.pdf", "kind": "notification" }, { "title": "Maharashtra Labour Welfare Board - official website, Labours' Welfare Fund page (revised rates from June 2024)", "url": "https://www.mlwb.in/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Contribution is computed only on the wages of June and December (S.6BB(4)), so it is modelled as two calendar half-years (Jan-Jun due 15 July, Jul-Dec due 15 January). The statute says 'before the 15th day of July and 15th day of January'; paying a day early is prudent. Revision: the 2024 amendment replaced the old slabs (Rs 6/18 up to Rs 3000 wages, Rs 12/36 above) with a flat Rs 25 employee and Rs 75 employer (government Rs 50), applied by the Board from the June 2024 contribution; the State may raise the employee rate once every three years by up to 30 percent by notification (none found as of Oct 2026). The Board's FAQ page (updated Sep 2025) still quotes the old Rs 12/36 figures - rely on the Act text. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF MH" }, { "id": "state-lwf-mp", "title": "Madhya Pradesh LWF half-yearly contribution", "category": "state", "authority": "Madhya Pradesh Shram Kalyan Mandal (Labour Welfare Board)", "summary": "Half-yearly contribution for each worker for the June and December sessions: Rs 10 employee share and Rs 50 employer share per worker, with a minimum employer contribution of Rs 2500 per half-year, paid online to the Shram Kalyan Mandal before 15 July and 15 January.", "applicability": "All factories, and establishments (including contractors, unit-wise) that employed more than 9 workers on any day in the preceding 12 months; workers whose names are on the rolls for 30 working days in the calendar year; managerial staff excluded.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "calendar", "day": 15, "monthOffset": 1 }, "law": "Section 9(1)-(3), Madhya Pradesh Shram Kalyan Nidhi Adhiniyam 1982; Madhya Pradesh Shram Kalyan Nidhi Niyam 1984", "penalty": "Per the Board's employer guidelines, default in paying contributions contravenes S.31(2)(a)/(b) and is punishable with imprisonment up to 1 year or fine up to Rs 20000 or both; any interest provision was not verified.", "exposure": { "maxPenalty": 20000, "other": [ "Imprisonment up to 1 year possible (S.31(2))", "Late-payment interest not verified" ], "basis": "S.31(2) MP Shram Kalyan Nidhi Adhiniyam 1982 as summarised by the Board: up to 1 year or fine up to Rs 20000 or both." }, "states": [ "MP" ], "sources": [ { "title": "MP Shram Kalyan Mandal portal - contribution rates page (S.9(2)(3)): Rs 50 employer, Rs 10 worker, Rs 2500 minimum per half-year", "url": "https://shramkalyanmandal.mp.gov.in/SKM/", "kind": "portal" }, { "title": "MP Shram Kalyan Mandal portal - pay contribution module rate history (Jan 2013-Dec 2025 Rs 10/30, from Jan 2026 Rs 10/50)", "url": "https://shramkalyanmandal.mp.gov.in/SKM/assets/PayContribution-Bnl3Sq4O.js", "kind": "portal" }, { "title": "MP Shram Kalyan Mandal - guidelines for employers (archived May 2025): payment before 15 July and 15 January; S.31(2) penalty", "url": "https://web.archive.org/web/20250513231303id_/https://shramkalyanmandal.mponline.gov.in/Home/GuidelinesForEmployers", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "2026 change: from the January 2026 session the employer share rose from Rs 30 to Rs 50 per worker and the employer minimum from Rs 1500 to Rs 2500 per half-year (employee share stays Rs 10), per the Board's new portal; so the Jan-Jun 2026 contribution due 15 July 2026 is the first at the new rate. The underlying gazette notification (referred to in a Board notice of 4 Feb 2026) could not be read. The statute says 'before 15 July and 15 January'. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF MP" }, { "id": "state-lwf-pb", "title": "Punjab LWF contribution (half-yearly deposit)", "category": "state", "authority": "Punjab Labour Welfare Board", "summary": "Monthly contribution of Rs 5 per employee (employee share) and Rs 20 per employee (employer share) for each employee on the register on the last working day of the month, deposited before 15 October for April-September and before 15 April for October-March.", "applicability": "Factories, motor omnibus services, and establishments (including societies and trusts) carrying on business that employed more than 20 persons on any working day in the preceding 12 months.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "day": 15, "monthOffset": 1 }, "law": "Section 9-A(1)-(3), Punjab Labour Welfare Fund Act 1965 (inserted by Punjab Act 18 of 2006; rates by Punjab Act 32 of 2014); Punjab Labour Welfare Fund Rules 1966", "penalty": "The Act has no late-payment interest clause; unpaid sums are recoverable as arrears of land revenue (S.20), and not having deducted the employee share is no defence for non-payment (S.9-A(3)).", "exposure": { "other": [ "Recoverable as arrears of land revenue (S.20)", "No statutory interest rate for late contributions found" ], "basis": "Punjab LWF Act 1965 S.20: recovery as arrears of land revenue; no interest clause." }, "states": [ "PB" ], "sources": [ { "title": "India Code - Punjab Labour Welfare Fund Act 1965 (as amended up to 2 Feb 2026)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/b2c9a549-99d2-465f-a56a-7f133a2ae5d6/content", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Payment periods follow the financial year (H1 Apr-Sep due 15 October, H2 Oct-Mar due 15 April); the statute says 'before the fifteenth day'. Rates Rs 5 / Rs 20 per month have applied since the 2014 amendment and are unchanged in the text consolidated to 2 Feb 2026. pblabour.gov.in was unreachable. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF PB" }, { "id": "state-lwf-tn", "title": "Tamil Nadu LWF annual contribution", "category": "state", "authority": "Tamil Nadu Labour Welfare Board", "summary": "Annual contribution for each employee on the register on 31 December: Rs 20 employee share (recovered from the December or last wages) and Rs 40 employer share, paid to the Tamil Nadu Labour Welfare Board before 31 January of the next year.", "applicability": "Factories, motor transport undertakings, plantations, catering establishments and other establishments (including societies and trusts) employing 5 or more persons on any day in the preceding 12 months; employees who worked at least 30 days in the year, excluding managerial staff, supervisors drawing over Rs 15000 a month, apprentices and part-time workers.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": 31, "monthOffset": 1 }, "law": "Section 15, Tamil Nadu Labour Welfare Fund Act 1972; Rules 11-A and 12(1), Tamil Nadu Labour Welfare Fund Rules 1973 (Rule 11-A rates amended by G.O. Ms. No. 161, Labour Welfare and Skill Development (G2), 2 Dec 2022)", "penalty": "The Act copy reviewed has no specific late-payment interest on contributions (the S.14 penal interest of 1 percent then 1.5 percent per month covers unpaid accumulations and fines); unpaid sums are recoverable as arrears of land revenue under S.28, and obstruction or non-production of records is an offence under S.29.", "exposure": { "other": [ "Recoverable as arrears of land revenue (S.28)", "Prosecution possible for obstructing inspection or not producing records (S.29)" ], "basis": "TN LWF Act 1972: S.28 land-revenue recovery; S.14 interest applies to unpaid accumulations and fines, not expressly to contributions." }, "states": [ "TN" ], "sources": [ { "title": "Tamil Nadu Government Gazette Extraordinary No. 538, 2 Dec 2022 - G.O. Ms. No. 161 amending Rule 11-A (archived from lwb.tn.gov.in)", "url": "https://web.archive.org/web/20230219001457id_/https://www.lwb.tn.gov.in/gos/Gazette_538.pdf", "kind": "notification" }, { "title": "India Code - Tamil Nadu Labour Welfare Fund Rules 1973 (Rule 12 payment before 31 January)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/4260b472-2ff0-4f0d-9e6a-0fd022254242/content", "kind": "rules" }, { "title": "India Code - Tamil Nadu Labour Welfare Fund Act 1972", "url": "https://indiacode.gov.in/server/api/core/bitstreams/77adbed9-f26b-4673-8307-7ee25ada58db/content", "kind": "act" }, { "title": "Tamil Nadu Labour Welfare Board homepage, archived May 2026 (lists G.O. 161 and Gazette 538 as the current rate documents)", "url": "https://web.archive.org/web/20260519120059id_/https://www.lwb.tn.gov.in/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Rule 12(1) says payment is due 'before the 31st January' of the succeeding year; paying by 30 January is safest. Rates were doubled with effect from 2 Dec 2022 (employee Rs 10 to Rs 20, employer Rs 20 to Rs 40, government Rs 10 to Rs 20); the Board's site (last updated 13 May 2026) still links that G.O. as the current rate, so no 2024-2026 revision was found. India Code's Rules and Act copies predate the 2022 change and still show Rs 10/20. lwb.tn.gov.in itself was unreachable; archived copies were used. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF TN" }, { "id": "state-lwf-ts", "title": "Telangana LWF annual contribution", "form": "Form F", "category": "state", "authority": "Telangana Labour Welfare Board", "summary": "Annual contribution of Rs 2 per employee (employee share) and Rs 5 per employee (employer share) for employees on the register as of 31 December, paid to the Welfare Commissioner with a Form F statement by 31 January of the next year.", "applicability": "Factories, motor transport undertakings, and shops or establishments (including societies and trusts) employing 20 or more persons on any day in the preceding 12 months; employees engaged for 30 days in 12 months, excluding managerial staff and supervisors drawing over Rs 1600 a month.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": 31, "monthOffset": 1 }, "law": "Section 10, Telangana Labour Welfare Fund Act 1987 (AP Act 34 of 1987 as adapted by G.O.Ms.No.6, LET&F (Labour), 1 Feb 2016); Rule 6, Telangana Labour Welfare Fund Rules 1988", "penalty": "No specific late-payment interest on contributions in the Act (S.9 penal interest of 1 percent then 1.5 percent per month covers unpaid accumulations and fines). Under Rule 8 the Welfare Commissioner can serve a 15-day demand notice, and dues are recoverable as arrears of land revenue (S.24); obstruction or non-production of records is punishable under S.25.", "exposure": { "other": [ "Rule 8 demand notice - pay within 15 days", "Recoverable as arrears of land revenue (S.24)", "Fine up to Rs 500 or 3 months imprisonment for obstruction or non-production of records (S.25)" ], "basis": "Telangana LWF Act 1987 S.24 land-revenue recovery after a Rule 8 notice; S.9 interest covers unpaid accumulations and fines only." }, "states": [ "TS" ], "sources": [ { "title": "India Code - Telangana Labour Welfare Fund Act 1987", "url": "https://indiacode.gov.in/server/api/core/bitstreams/417d344a-0abe-4722-9349-2589e8a17d77/content", "kind": "act" }, { "title": "India Code - Telangana Labour Welfare Fund Rules 1988 (updated 20 Jul 2019)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/f71c3eaa-a51e-4451-a8c2-000b7af8ff72/content", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "State code is TS (ISO 3166-2:IN changed TG to TS). The Act and Rules on India Code are primary texts but are dated 2016/2019; no 2024-2026 revision of the Rs 2 / Rs 5 yearly rates was found, and labour.telangana.gov.in returned 403 so a current official rate page could not be checked. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF TS" }, { "id": "state-lwf-wb", "title": "West Bengal LWF half-yearly contribution", "category": "state", "authority": "West Bengal Labour Welfare Board", "summary": "For each employee on the register, Rs 3 employee share and Rs 30 employer share (Rs 33 in all) for each half-year ending 30 June and 31 December, paid online on the Board portal (lwf.wblabour.gov.in) before 15 July and 15 January.", "applicability": "Factories, tramway or motor transport undertakings, commercial establishments that employed 10 or more persons in the preceding 12 months, and other notified classes (the Board lists plantations, hotels, restaurants and entertainment establishments); managerial staff and higher-paid supervisors are excluded.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "calendar", "day": 15, "monthOffset": 1 }, "law": "Section 9(2)-(6), West Bengal Labour Welfare Fund Act 1974 (S.9(2) substituted by WB Act XLVI of 2017 - rates notified by the State; S.9(6) online payment by WB Act XI of 2023); West Bengal Labour Welfare Fund Rules 1976", "penalty": "S.10: after a demand notice, simple interest of 1 percent of the dues per complete month for the first three months and 1.5 percent per month thereafter (remittable). S.21(2): failure to pay contribution is punishable - imprisonment up to 1 year or fine up to Rs 2000 in the original text; WB Act XI of 2023 replaces this with a fine up to Rs 50000 once notified.", "exposure": { "interestPctPerMonth": 1, "other": [ "Interest rises to 1.5 percent per month after the first three months; only after a demand notice", "S.21(2) original text: imprisonment up to 1 year or fine up to Rs 2000 for failing to pay contribution", "WB Act XI of 2023 (commencement by notification, not confirmed): fine up to Rs 25000 first offence and Rs 50000 repeat" ], "basis": "S.10 and S.21 West Bengal LWF Act 1974: 1 then 1.5 percent per month interest after notice; criminal fine for non-payment." }, "states": [ "WB" ], "sources": [ { "title": "West Bengal Labour Welfare Board - Income of the Board page (archived Mar 2025): Rs 30 employer + Rs 3 employee per six months", "url": "https://web.archive.org/web/20250321144028id_/https://wblwb.org/html/boards_income.php", "kind": "portal" }, { "title": "India Code - West Bengal Labour Welfare Fund Act 1974 (S.9(3) due 15 July and 15 January)", "url": "https://indiacode.gov.in/server/api/core/bitstreams/f84da071-c301-4a7c-a7f1-0fdbd0e1afa0/content", "kind": "act" }, { "title": "India Code - West Bengal Labour Welfare Fund (Amendment) Act 2017", "url": "https://indiacode.gov.in/server/api/core/bitstreams/f5da0025-59c5-4c74-ae00-399fb80d249a/content", "kind": "act" }, { "title": "India Code - West Bengal Labour Welfare Fund (Amendment) Act 2023", "url": "https://indiacode.gov.in/server/api/core/bitstreams/fbb96629-2393-41b1-b4ef-d76b50e6a8b1/content", "kind": "act" }, { "title": "West Bengal Labour Welfare Board - Income of the Board page (archived Jul 2024): earlier Rs 15 + Rs 3", "url": "https://web.archive.org/web/20240705104649id_/https://www.wblwb.org/html/boards_income.php", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Change: the employer share doubled from Rs 15 to Rs 30 per half-year (employee share unchanged at Rs 3) between the Jul 2024 and Mar 2025 versions of the Board page; the Board lists a gazette notification No. Labr/576641/2024-LC-LW-MW dated 19 Nov 2024 which could not be opened, so the first half-year at the new rate is assumed to be Jul-Dec 2024 (due 15 Jan 2025). The 2023 Amendment Act (supervisor wage limit Rs 10000, portal-only payment, higher fines) commences on a notified date that was not confirmed. The wblwb.org domain now serves unrelated content, so archived copies were used. Not affected by the four Labour Codes (state welfare-fund Act; no notification folding LWF into the Codes was found).", "code": "LWF WB" }, { "id": "state-pt-ap-enrolment", "title": "Andhra Pradesh PT - annual enrolment tax payment", "form": "Enrolment certificate tax payment (APCT portal)", "category": "state", "authority": "Commercial Taxes Department, Andhra Pradesh (Profession Tax)", "summary": "Enrolled persons (companies, directors, firms, professionals, traders and others in the First Schedule) pay the annual tax shown in their enrolment certificate before 30 June.", "applicability": "Persons enrolled before the year begins or by 31 May of the year; those enrolled after 31 May pay within one month of enrolment. Maximum Rs 2,500 per annum (e.g. company directors Rs 2,500).", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": -9 }, "law": "Section 10, Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act 1987; Rule 14, AP PT Rules 1987", "penalty": "Interest on late payment (2% per month under the common 1987 Rules); penalty of 25% to 50% of tax due on unpaid demands (Section 12). AP-specific amendments not verified.", "exposure": { "interestPctPerMonth": 2, "other": [ "Penalty of 25% to 50% of the tax due if a demand notice is not paid in time (Section 12)" ], "basis": "Based on the common 1987 Act and Rules as published by Telangana; not confirmed on the AP portal." }, "states": [ "AP" ], "sources": [ { "title": "Zoho Payroll - Professional tax in Andhra Pradesh (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/andhra-pradesh/professional-tax.html", "kind": "secondary" }, { "title": "Zoho Payroll - Professional tax: state-wise slab and due dates (September 2025)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/professional-tax-rules.html", "kind": "secondary" }, { "title": "Telangana PT Act 1987 - Section 10 (Payment of tax by certain assessees)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTAct/10Payment.html", "kind": "act" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The due date falls inside the period (June of the financial year). Zoho Payroll states the 30 June / 31 May rule for AP; the linked Telangana Section 10 is the same 1987 provision. AP primary sources were unreachable.", "code": "PT EC AP" }, { "id": "state-pt-ap-monthly", "title": "Andhra Pradesh PT - employer monthly return and payment", "form": "Monthly return with payment (Form V under the 1987 Rules; shown as Form I on the APCT portal)", "category": "state", "authority": "Commercial Taxes Department, Andhra Pradesh (Profession Tax)", "summary": "Registered employers file the monthly profession tax return with payment of the tax deducted from salaries by the 10th of the following month.", "applicability": "Employers registered under the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act 1987. Employees earning Rs 15,001-20,000 a month pay Rs 150 and those above Rs 20,000 pay Rs 200 a month.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 10, "monthOffset": 1 }, "law": "Sections 5, 7, 11 and 12, Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act 1987; Rules 12, 13 and 24, AP PT Rules 1987", "penalty": "Interest on unpaid tax at the Rule 24 rate (2% per month in the common 1987 Rules); late return penalty of Rs 5 to Rs 100 per day (Section 7(3)); penalty of 25% to 50% of tax due on unpaid demands (Section 12). AP-specific amendments since 2014 not verified.", "exposure": { "lateFeePerDay": 100, "interestPctPerMonth": 2, "other": [ "Late return penalty ranges from Rs 5 to Rs 100 per day of delay (Section 7(3))", "Penalty of 25% to 50% of the tax due if a demand notice is not paid in time (Section 12)" ], "basis": "Based on the common 1987 Act and Rules as published by Telangana; not confirmed on the AP portal." }, "states": [ "AP" ], "sources": [ { "title": "Zoho Payroll - Professional tax in Andhra Pradesh (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/andhra-pradesh/professional-tax.html", "kind": "secondary" }, { "title": "Setindiabiz - October 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/october-2026-due-date-compliance-calendar", "kind": "secondary" }, { "title": "Setindiabiz - September 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/september-2026-due-date-compliance-calendar", "kind": "secondary" }, { "title": "Telangana PT Act 1987 - Section 7 (Returns)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTAct/07Returns.html", "kind": "act" }, { "title": "Form V - monthly return of tax payable by employer (Rule 12)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/forms/form5.html", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "apct.gov.in refused connections, so AP-specific primary text was not opened. Telangana's Act and Rules (linked) are the 1987 AP statute adapted in 2015, and its Form V still carries the AP title. The 10th-of-next-month date is from Setindiabiz; Zoho Payroll describes a monthly Form I return with payment and an annual Form II on the AP portal. AP amended the Act in 2019 and 2020 (PRS-listed bills are scanned images and could not be read).", "code": "PT AP" }, { "id": "state-pt-as-monthly", "title": "Assam PT - employer monthly Form III return and payment", "form": "Form III", "category": "state", "authority": "Commissioner of Taxes, Assam (Profession Tax)", "summary": "Registered employers pay the profession tax deducted from the previous month's salaries and file the Form III monthly return on or before the last day of the month.", "applicability": "Employers registered (or deemed registered under Section 5B, e.g. GST registrants) under the Assam Professions, Trades, Callings and Employments Taxation Act 1947. Rates from 15-10-2014: Rs 150 (above Rs 10,000 to below Rs 15,000), Rs 180 (Rs 15,000 to below Rs 25,000), Rs 208 (Rs 25,000 and above) a month; a rate modification was notified on 1 April 2025 (details not readable).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": "last", "monthOffset": 1 }, "law": "Sections 5B and 7, Assam Professions, Trades, Callings and Employments Taxation Act 1947 (as amended 2021); Rule 12, Assam PT Rules 1947", "penalty": "Late return penalty of Rs 100 per day, capped at Rs 5,000 (Section 7(3) as amended in 2021); interest and non-payment penalties not verified (secondary sources cite 2% per month).", "exposure": { "lateFeePerDay": 100, "lateFeeCap": 5000, "other": [ "Interest or penalty for late payment not verified (secondary sources cite 2% per month)" ], "basis": "Section 7(3) as amended by the Assam PT (Amendment) Act 2021: Rs 100 per day of delay or Rs 5,000, whichever is less." }, "states": [ "AS" ], "sources": [ { "title": "Assam Professions, Trades, Callings and Employments Taxation Rules 1947 (Rule 12 as substituted w.e.f. 30-09-1992)", "url": "https://tax.assam.gov.in/circular/circular/apt/rules/apt.pdf", "kind": "rules" }, { "title": "Assam PT (Amendment) Bill 2021 (enacted; Act notified 16-09-2021) - copy on PRS", "url": "https://prsindia.org/files/bills_acts/bills_states/assam/2021/Assam_Professions_Trades_Callings_and_Employments_Taxation_(A)-Bill_2021.pdf", "kind": "act" }, { "title": "Assam Commissioner of Taxes - Assam Professional Tax notifications", "url": "https://tax.assam.gov.in/AssamTimsInfo/content/assam_professional_tax.html", "kind": "portal" }, { "title": "Assam Gazette Extraordinary No. 139 dated 02-04-2025 - modification of PT rate (notification of 01-04-2025)", "url": "https://tax.assam.gov.in/AssamTimsInfo/GST/FORMATS/No.%20139%20169350-124%20Dated%2001-04-25.pdf", "kind": "notification" }, { "title": "Zoho Payroll - Assam professional tax (May 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/assam/professional-tax.html", "kind": "secondary" }, { "title": "Setindiabiz - March 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/march-2026-due-date-compliance-calendar", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Rule 12(1) on the Commissioner of Taxes site (substituted from 30-09-1992) fixes the last day of the month for the preceding month's salaries, with tax paid before the return; employers may get permission for quarterly, half-yearly or annual returns with advance payment. Zoho Payroll and Setindiabiz instead give the 28th of each month and no later amendment to Rule 12 appears in the portal's notification list - paying by the 28th satisfies both readings.", "code": "PT AS" }, { "id": "state-pt-gj-enrolment", "title": "Gujarat PT - annual enrolment tax payment", "form": "Enrolment certificate (EC) payment", "category": "state", "authority": "Municipal corporations (within their limits) and State Tax Department, Gujarat (Profession Tax)", "summary": "Enrolled persons (professionals, traders, companies and other entities) pay their annual profession tax by 30 September.", "applicability": "Persons holding an enrolment certificate under the Gujarat PT Act 1976 who were enrolled before the year or by 31 August; those enrolled after 31 August pay within one month of enrolment.", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": -6 }, "law": "Gujarat State Tax on Professions, Trades, Callings and Employments Act 1976 (payment by enrolled persons); Section 9(1) for interest", "penalty": "Interest of 1% per month on late payment (Section 9(1), notified October 2023).", "exposure": { "interestPctPerMonth": 1, "other": [ "Other penalties not verified" ], "basis": "1% per month interest under Section 9(1), notified in October 2023 for both EC and RC holders." }, "states": [ "GJ" ], "sources": [ { "title": "Gujarat Finance Department notification (GHN-77) PFT-2023-S.9(1)(2)-TH - interest 1% per month (copy on Surat Municipal Corporation site)", "url": "https://www.suratmunicipal.gov.in/Content/Documents/Departments/ProfessionalTax/ghpt77.pdf", "kind": "notification" }, { "title": "Surat Municipal Corporation - Professional Tax department (Gujarat PT notifications)", "url": "https://www.suratmunicipal.gov.in/Departments/ProfessionalTaxHome", "kind": "portal" }, { "title": "Zoho Payroll - Professional tax: state-wise slab and due dates (September 2025)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/professional-tax-rules.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The due date falls inside the period (30 September). The date comes from Zoho Payroll only; the interest rate is from the Finance Department notification, whose title on the Surat Municipal Corporation site reads 'Revised Interest Rate of Profession Tax EC & RC'.", "code": "PT EC GJ" }, { "id": "state-pt-gj-monthly", "title": "Gujarat PT - employer monthly return and payment", "form": "Form 5 (return of tax payable by employer)", "category": "state", "authority": "Municipal corporations (within their limits) and State Tax Department, Gujarat (Profession Tax)", "summary": "Employers on monthly periodicity pay the profession tax deducted from salaries and file the Form 5 return by the 15th of the following month.", "applicability": "Employers registered under the Gujarat State Tax on Professions, Trades, Callings and Employments Act 1976 that fall in the monthly class (the dividing line is 20 employees - see notes). Employees earning Rs 12,000 or more a month pay Rs 200 a month (notification GHN-35 of 2022).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 15, "monthOffset": 1 }, "law": "Gujarat State Tax on Professions, Trades, Callings and Employments Act 1976 (employer returns); Gujarat PT Rules 1976, Form 5", "penalty": "Interest of 1% per month on unpaid tax (Section 9(1); rate notified by Finance Department notification (GHN-77) PFT-2023-S.9(1)(2)-TH in October 2023); late payment and late return penalties not verified.", "exposure": { "interestPctPerMonth": 1, "other": [ "Late payment and late return penalties under the Act not verified" ], "basis": "1% per month interest under Section 9(1) of the Gujarat PT Act 1976, notified in October 2023." }, "states": [ "GJ" ], "sources": [ { "title": "Gujarat Finance Department notification (GHN-77) PFT-2023-S.9(1)(2)-TH - interest 1% per month (copy on Surat Municipal Corporation site)", "url": "https://www.suratmunicipal.gov.in/Content/Documents/Departments/ProfessionalTax/ghpt77.pdf", "kind": "notification" }, { "title": "Surat Municipal Corporation - Professional Tax department (Gujarat PT notifications)", "url": "https://www.suratmunicipal.gov.in/Departments/ProfessionalTaxHome", "kind": "portal" }, { "title": "Zoho Payroll - Gujarat professional tax (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/gujarat/professional-tax.html", "kind": "secondary" }, { "title": "Setindiabiz - October 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/october-2026-due-date-compliance-calendar", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "low", "notes": "Sources conflict on which employers file monthly: Zoho Payroll (April 2025) says employers with fewer than 20 employees file monthly by the 15th and those with 20 or more file quarterly; other payroll references describe the reverse. The Gujarat Commercial Tax and Ahmedabad Municipal Corporation PT pages could not be opened to settle it. Inside the eight municipal corporations PT is paid to the corporation; elsewhere to the State Tax department. The 15-day deadline itself is consistent across sources.", "code": "PT GJ" }, { "id": "state-pt-gj-quarterly", "title": "Gujarat PT - employer quarterly return and payment", "form": "Form 5 (return of tax payable by employer)", "category": "state", "authority": "Municipal corporations (within their limits) and State Tax Department, Gujarat (Profession Tax)", "summary": "Employers on quarterly periodicity pay the profession tax deducted during the quarter and file the Form 5 return within 15 days after the quarter ends (15 July, 15 October, 15 January, 15 April).", "applicability": "Employers registered under the Gujarat PT Act 1976 that fall in the quarterly class (the dividing line is 20 employees - see notes). Employees earning Rs 12,000 or more a month pay Rs 200 a month.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 15, "monthOffset": 1 }, "law": "Gujarat State Tax on Professions, Trades, Callings and Employments Act 1976 (employer returns); Gujarat PT Rules 1976, Form 5", "penalty": "Interest of 1% per month on unpaid tax (Section 9(1); rate notified by Finance Department notification (GHN-77) PFT-2023-S.9(1)(2)-TH in October 2023); late payment and late return penalties not verified.", "exposure": { "interestPctPerMonth": 1, "other": [ "Late payment and late return penalties under the Act not verified" ], "basis": "1% per month interest under Section 9(1) of the Gujarat PT Act 1976, notified in October 2023." }, "states": [ "GJ" ], "sources": [ { "title": "Gujarat Finance Department notification (GHN-77) PFT-2023-S.9(1)(2)-TH - interest 1% per month (copy on Surat Municipal Corporation site)", "url": "https://www.suratmunicipal.gov.in/Content/Documents/Departments/ProfessionalTax/ghpt77.pdf", "kind": "notification" }, { "title": "Surat Municipal Corporation - Professional Tax department (Gujarat PT notifications)", "url": "https://www.suratmunicipal.gov.in/Departments/ProfessionalTaxHome", "kind": "portal" }, { "title": "Zoho Payroll - Gujarat professional tax (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/gujarat/professional-tax.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "low", "notes": "Sources conflict on which employers file monthly: Zoho Payroll (April 2025) says employers with fewer than 20 employees file monthly by the 15th and those with 20 or more file quarterly; other payroll references describe the reverse. The Gujarat Commercial Tax and Ahmedabad Municipal Corporation PT pages could not be opened to settle it. Inside the eight municipal corporations PT is paid to the corporation; elsewhere to the State Tax department.", "code": "PT GJ QTR" }, { "id": "state-pt-ka-enrolment", "title": "Karnataka PT - annual enrolment tax payment", "form": "PT e-payment on ptax.karnataka.gov.in (enrolment certificate)", "category": "state", "authority": "Commercial Taxes Department, Karnataka (Profession Tax)", "summary": "Enrolled persons pay their annual profession tax (Rs 2,500 for most classes) for the year before 30 April; from FY 2026-27 paying the tax is treated as filing the annual return.", "applicability": "Persons enrolled under the Act before the start of the year: GST-registered persons, self-employed professionals with over two years' standing, companies, co-operative societies, private educational and medical institutions, employers of shops and establishments with more than five employees, transport operators and others in the Schedule. Persons enrolled during the year pay within one month of enrolment.", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": -11 }, "law": "Section 10(1) and 10(2), Karnataka Tax on Professions, Trades, Callings and Employments Act 1976 (provisos added by Karnataka Act 22 of 2026); Schedule entries 2-10", "penalty": "Late payment by enrolled persons attracts the Section 10(6) rate of 1.5% per month (reduced from 2% by Karnataka Act 14 of 2023); penalty equal to 10% of tax due for non-payment (Section 12).", "exposure": { "interestPctPerMonth": 1.5, "other": [ "Penalty equal to 10% of the tax due for non-payment (Section 12)" ], "basis": "Section 10(6) rate of 1.5% per month and Section 12 penalty of 10% of tax due, as amended by Karnataka Act 14 of 2023." }, "states": [ "KA" ], "overrides": [ { "period": "FY2026-27", "due": "2026-05-05", "originalDue": "2026-04-30", "reason": "Extended by the Karnataka PT (Removal of Difficulties) Order 01/2026, No. FD 14 CSL 2026 dated 02-05-2026, owing to portal glitches (order text: payment 'before 5th day of May, 2026'; CTD notice: till 5 May 2026)", "source": { "title": "Karnataka PT (Removal of Difficulties) Order 01/2026", "url": "https://gst.karnataka.gov.in/latestupdates/ptrod4426.pdf" } } ], "sources": [ { "title": "Karnataka PT (Removal of Difficulties) Order 01/2026, No. FD 14 CSL 2026 dated 02-05-2026", "url": "https://gst.karnataka.gov.in/latestupdates/ptrod4426.pdf", "kind": "notification" }, { "title": "Karnataka Act 22 of 2026 - PT (Amendment) Act 2026, Karnataka Gazette 27-03-2026", "url": "https://gst.karnataka.gov.in/latestupdates/PTRules01426.pdf", "kind": "act" }, { "title": "Karnataka Gazette - Karnataka Act 33 of 2025 and Karnataka Act 14 of 2023 (PT amendments)", "url": "https://gst.karnataka.gov.in/Documents/General/ptnotificationact29323.pdf", "kind": "act" }, { "title": "Karnataka Commercial Taxes Department - latest updates (PT payment date extension, portal upgrade)", "url": "https://gst.karnataka.gov.in/", "kind": "portal" }, { "title": "Karnataka Commercial Taxes Department - Profession Tax notifications", "url": "https://gst.karnataka.gov.in/Profession.aspx", "kind": "portal" }, { "title": "Karnataka Professional Tax portal", "url": "https://ptax.karnataka.gov.in/", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Section 10(2) reads 'before the 30th April'; this rule uses 30 April. The due date falls inside the period (first month of the financial year). Karnataka Act 22 of 2026 (from 1 April 2026) deems the return filed once the year's tax is paid and lets the Commissioner exempt classes from returns. Similar removal-of-difficulties extensions were issued for 2020, 2021 (30 June), 2023 (31 May) and 2024 (31 May), which is why some payroll guides wrongly cite 31 May as the regular date.", "code": "PT EC KA" }, { "id": "state-pt-ka-monthly", "title": "Karnataka PT - employer monthly payment (Form 5-A)", "form": "Form 5-A statement; e-payment on ptax.karnataka.gov.in", "category": "state", "authority": "Commercial Taxes Department, Karnataka (Profession Tax)", "summary": "Registered employers pay the profession tax deducted from salaries for a month, with the Form 5-A statement, by the 20th of the following month.", "applicability": "Every employer registered under the Karnataka PT Act 1976. From FY 2025-26 employees whose monthly salary is Rs 25,000 or more pay Rs 200 a month and Rs 300 in February (Rs 2,500 a year); below Rs 25,000 nil.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 20, "monthOffset": 1 }, "law": "Sections 4 and 6-A, Karnataka Tax on Professions, Trades, Callings and Employments Act 1976; Rules 11-A and 15 and Form 5-A, Karnataka PT Rules 1976; Schedule entry 1 as amended by Karnataka Act 33 of 2025", "penalty": "Interest of 1.5% per month on unpaid tax (Section 11(2) as amended by Karnataka Act 14 of 2023); penalty equal to 10% of the tax due for non-payment (Section 12 as amended in 2023).", "exposure": { "interestPctPerMonth": 1.5, "other": [ "Penalty equal to 10% of the tax due for non-payment (Section 12)" ], "basis": "1.5% monthly interest under Section 11(2) and a 10% penalty under Section 12, both as amended by Karnataka Act 14 of 2023." }, "states": [ "KA" ], "sources": [ { "title": "Karnataka Tax on Professions, Trades, Callings and Employments Rules 1976 (as on 31-03-2019) - Rules 11, 11-A, Forms 5 and 5-A", "url": "https://gst.karnataka.gov.in/Othertaxlaws/PTRULES27012020ason31032019.pdf", "kind": "rules" }, { "title": "Karnataka Gazette - Karnataka Act 33 of 2025 and Karnataka Act 14 of 2023 (PT amendments)", "url": "https://gst.karnataka.gov.in/Documents/General/ptnotificationact29323.pdf", "kind": "act" }, { "title": "Karnataka Commercial Taxes Department - Profession Tax notifications", "url": "https://gst.karnataka.gov.in/Profession.aspx", "kind": "portal" }, { "title": "RazorpayX Payroll FAQ - Karnataka PT payments by the 20th", "url": "https://razorpay.com/docs/payroll/faqs/", "kind": "secondary" }, { "title": "Zoho Payroll - Professional tax in Karnataka (May 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/karnataka/professional-tax.html", "kind": "secondary" }, { "title": "Setindiabiz - October 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/october-2026-due-date-compliance-calendar", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Form 5-A and the 2023/2025 amendments were confirmed on gst.karnataka.gov.in, but the text of Section 6-A that fixes the payment day could not be opened; the 20th-of-next-month date comes from RazorpayX, Zoho Payroll and Setindiabiz. Form 5 is a separate annual employer return under Section 6(1) and Rule 11 whose due date was not verified. The employer portal has required OTP-based 2FA since September 2024. pt.kar.nic.in no longer resolves; the current portal is ptax.karnataka.gov.in.", "code": "PT KA" }, { "id": "state-pt-kl-halfyearly", "title": "Kerala PT - employer half-yearly remittance to local body", "form": "Half-yearly employee statement and payment (LSGD profession tax portal)", "category": "state", "authority": "Local Self Government Department, Kerala (municipal corporations, municipalities and panchayats)", "summary": "Employers deduct the half-yearly profession tax from employees' salaries and remit it to the local body by 31 August for April-September and by the end of February for October-March.", "applicability": "Employers in Kerala local body areas with employees whose half-yearly salary is Rs 12,000 or more. Rates revised by G.O.(Rt) No.1149/2024/LSGD dated 27-06-2024: Rs 320 (12,000-17,999), Rs 450 (18,000-29,999), Rs 600 (30,000-44,999), Rs 750 (45,000-99,999), Rs 1,000 (1,00,000-1,24,999), Rs 1,250 (1,25,000 and above) per half-year. Companies and other enrolled entities also pay half-yearly.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "day": "last", "monthOffset": -1 }, "law": "Kerala Panchayat Raj Act 1994 and Kerala Municipality Act 1994 (profession tax provisions); Kerala Panchayat Raj (Profession Tax) Rules 1996 and the corresponding municipal profession tax rules", "penalty": "Interest of 1% per month on delayed payment and a fine of up to Rs 5,000 for non-payment (secondary source; sections not verified).", "exposure": { "interestPctPerMonth": 1, "other": [ "Fine of up to Rs 5,000 for non-payment (secondary source)" ], "basis": "1% per month on delayed payment and Rs 5,000 fine as reported by Zoho Payroll; statutory sections not verified." }, "states": [ "KL" ], "sources": [ { "title": "Kerala LSGD G.O.(Rt) No.1149/2024/LSGD dated 27-06-2024 - revised profession tax rates", "url": "https://go.lsgkerala.gov.in/files/go20240627_37169.pdf", "kind": "notification" }, { "title": "Kerala LSGD profession tax portal - FAQ", "url": "https://professiontax.lsgkerala.gov.in/faq.php", "kind": "faq" }, { "title": "Zoho Payroll - Professional tax in Kerala (August 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/kerala/professional-tax.html", "kind": "secondary" }, { "title": "Zoho Payroll - Professional tax: state-wise slab and due dates (September 2025)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/professional-tax-rules.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Due dates fall inside each half-year (31 August and 28/29 February, one month before the half-year ends). The rule text was not opened; dates come from Zoho Payroll only, and local bodies may issue their own demand dates. The LSGD FAQ confirms semi-annual payment by employers; the 2024 G.O. confirms the new rates.", "code": "PT KL" }, { "id": "state-pt-mh-ptec", "title": "Maharashtra PTEC - annual enrolment tax payment", "form": "PTEC payment (MTR-6 challan, GRAS)", "category": "state", "authority": "Maharashtra GST Department (Profession Tax)", "summary": "Holders of a Profession Tax Enrolment Certificate (companies, firms, LLPs, directors, professionals and other enrolled persons) pay their own annual profession tax for the year by 30 June.", "applicability": "Every person enrolled under the Act (Schedule I entries, typically Rs 2,500 per annum for companies, LLPs and firms). Persons enrolled after 31 May pay within one month of enrolment; where the rate is revised, within one month of the revision; arrears shown in the certificate are payable immediately.", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": -9 }, "law": "Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975 - provision on payment of tax by enrolled persons and Schedule I; Section 5(5) for late enrolment", "penalty": "Simple interest of 1.25% per month on late payment; penalty of Rs 2 per day for late enrolment (Section 5(5)). Interest rate confirmed only via secondary sources.", "exposure": { "interestPctPerMonth": 1.25, "other": [ "Penalty for late enrolment of Rs 2 per day of delay (Section 5(5))" ], "basis": "1.25% monthly simple interest on late payment (secondary sources) and Section 5(5) enrolment-delay penalty (department FAQ)." }, "states": [ "MH" ], "sources": [ { "title": "Maharashtra Sales Tax Department - Profession Tax FAQs (copy hosted by steasy.com)", "url": "https://steasy.com/pdf/PROFESSION%20TAX%20FAQs.pdf", "kind": "secondary" }, { "title": "Zoho Payroll - Maharashtra professional tax (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/maharashtra/professional-tax.html", "kind": "secondary" }, { "title": "AN Bhutada & Co - Maharashtra professional tax return due dates and penalty", "url": "https://anbca.com/professional-tax-return-filing-pt/", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The due date falls inside the period (30 June of the financial year). The 30 June date comes from the Act, so the February 2026 amendment of Rule 11(3) is not expected to change it; one secondary article ambiguously labels the new 15 March annual date as 'PTEC' - treat that as the annual PTRC return. Section number of the payment provision not verified because mahagst.gov.in could not be opened.", "code": "PTEC MH" }, { "id": "state-pt-mh-ptrc-annual", "title": "Maharashtra PTRC - annual payment and e-return", "form": "Form III-B e-return; MTR-6 challan (GRAS)", "category": "state", "authority": "Maharashtra GST Department (Profession Tax)", "summary": "Employers on annual periodicity pay the year's profession tax and file a single Form III-B e-return by 15 March of the financial year (31 March before the February 2026 amendment); the return covers salaries for March of the previous year to February of the current year.", "applicability": "Employers holding PTRC whose profession tax liability in the previous year was below Rs 50,000, other than employers in their first year of registration (who file monthly).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 15, "monthOffset": 0 }, "law": "Sections 4, 5 and 6, Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975; Rules 11(3) (as amended by Finance Department notification dated 28-02-2026) and 11A, Maharashtra State Tax on Professions, Trades, Callings and Employments Rules 1975; Trade Circular 48T of 2017", "penalty": "Late fee of Rs 1,000 per late PTRC return; simple interest of 1.25% per month on tax paid late (Section 9); penalty of Rs 5 per day for late registration as employer (Section 5(5)). Amounts confirmed only via secondary sources.", "exposure": { "fixedPenalty": 1000, "interestPctPerMonth": 1.25, "other": [ "Penalty for late registration of Rs 5 per day of delay (Section 5(5))", "Further penalty for non-payment possible under the Act (amount not verified)" ], "basis": "Rs 1,000 late fee per late return and 1.25% monthly simple interest under Section 9, as reported by secondary sources; Section 5(5) registration-delay penalty from the department FAQ." }, "states": [ "MH" ], "sources": [ { "title": "Maharashtra PT (Amendment) Bill 2023, L.A. Bill XIII of 2023 - Maharashtra Government Gazette copy on PRS", "url": "https://prsindia.org/files/bills_acts/bills_states/maharashtra/2023/Bill13of2023MH.pdf", "kind": "act" }, { "title": "Maharashtra GST Department - Profession Tax notifications list (archived 8 Mar 2026) showing the notification of 28 Feb 2026 amending Rule 11(3)", "url": "https://web.archive.org/web/20260308000203/https://www.mahagst.gov.in/mr/profession-tax-and-allied-acts-notifications", "kind": "portal" }, { "title": "Tax-O-Smart - PTRC and PTEC: Maharashtra due dates revised (17 March 2026)", "url": "https://www.taxosmart.com/blogDetails/ptrc-ptec-maharashtra-due-dates-revised", "kind": "secondary" }, { "title": "Maharashtra Sales Tax Department - Profession Tax FAQs (copy hosted by steasy.com)", "url": "https://steasy.com/pdf/PROFESSION%20TAX%20FAQs.pdf", "kind": "secondary" }, { "title": "Zoho Payroll - Maharashtra professional tax (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/maharashtra/professional-tax.html", "kind": "secondary" }, { "title": "AN Bhutada & Co - Maharashtra professional tax return due dates and penalty", "url": "https://anbca.com/professional-tax-return-filing-pt/", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The due date falls inside the period (15 March, before the financial year ends). Tax-O-Smart (March 2026) reports the annual date moved from 31 March to 15 March under the 28 February 2026 notification amending Rule 11(3); its table labels this row 'PTEC', which appears to mean annual PTRC because PTEC is due 30 June. A CA firm page also lists 15 March 2026 for the FY 2025-26 annual return. Annual filers may pay in instalments during the year by selecting the yearly period (FAQ). The department's notifications list (archived 8 Mar 2026) confirms the 28 Feb 2026 amendment of Rule 11(3); its text was not opened, so treat the 15 March date as provisional.", "code": "PTRC MH" }, { "id": "state-pt-mh-ptrc-monthly", "title": "Maharashtra PTRC - monthly payment and e-return", "form": "Form III-B e-return; MTR-6 challan (GRAS)", "category": "state", "authority": "Maharashtra GST Department (Profession Tax)", "summary": "Employers on monthly periodicity pay the profession tax deducted from salaries and upload the Form III-B e-return by the 15th of the month after the salary month (by the last day of that month before the March 2026 amendment).", "applicability": "Employers holding a Profession Tax Registration Certificate (PTRC) whose tax liability in the previous year was Rs 50,000 or more, and every employer for the financial year in which it first obtained PTRC (Rule 11A). Rates from 1 April 2023: men earning over Rs 10,000 a month and women earning over Rs 25,000 a month pay Rs 200 a month and Rs 300 in February (Rs 175 for men earning Rs 7,501-10,000).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 15, "monthOffset": 1 }, "law": "Sections 4, 5 and 6, Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975; Rules 11(3) (as amended by Finance Department notification dated 28-02-2026) and 11A, Maharashtra State Tax on Professions, Trades, Callings and Employments Rules 1975; Trade Circular 48T of 2017", "penalty": "Late fee of Rs 1,000 per late PTRC return; simple interest of 1.25% per month on tax paid late (Section 9); penalty of Rs 5 per day for late registration as employer (Section 5(5)). Amounts confirmed only via secondary sources.", "exposure": { "fixedPenalty": 1000, "interestPctPerMonth": 1.25, "other": [ "Penalty for late registration of Rs 5 per day of delay (Section 5(5))", "Further penalty for non-payment possible under the Act (amount not verified)" ], "basis": "Rs 1,000 late fee per late return and 1.25% monthly simple interest under Section 9, as reported by secondary sources; Section 5(5) registration-delay penalty from the department FAQ." }, "states": [ "MH" ], "sources": [ { "title": "Maharashtra PT (Amendment) Bill 2023, L.A. Bill XIII of 2023 - Maharashtra Government Gazette copy on PRS", "url": "https://prsindia.org/files/bills_acts/bills_states/maharashtra/2023/Bill13of2023MH.pdf", "kind": "act" }, { "title": "Maharashtra GST Department - Profession Tax notifications list (archived 8 Mar 2026) showing the notification of 28 Feb 2026 amending Rule 11(3)", "url": "https://web.archive.org/web/20260308000203/https://www.mahagst.gov.in/mr/profession-tax-and-allied-acts-notifications", "kind": "portal" }, { "title": "Tax-O-Smart - PTRC and PTEC: Maharashtra due dates revised (17 March 2026)", "url": "https://www.taxosmart.com/blogDetails/ptrc-ptec-maharashtra-due-dates-revised", "kind": "secondary" }, { "title": "Setindiabiz - October 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/october-2026-due-date-compliance-calendar", "kind": "secondary" }, { "title": "Setindiabiz - September 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/september-2026-due-date-compliance-calendar", "kind": "secondary" }, { "title": "Maharashtra Sales Tax Department - Profession Tax FAQs (copy hosted by steasy.com)", "url": "https://steasy.com/pdf/PROFESSION%20TAX%20FAQs.pdf", "kind": "secondary" }, { "title": "Zoho Payroll - Maharashtra professional tax (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/maharashtra/professional-tax.html", "kind": "secondary" }, { "title": "AN Bhutada & Co - Maharashtra professional tax return due dates and penalty", "url": "https://anbca.com/professional-tax-return-filing-pt/", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Period here is the salary month. On the mahagst.gov.in payment and return utility the period to select is the month after the salary month (e.g. select June for tax deducted from May salary - FAQ citing Rule 11 and Trade Circular 48T of 2017). Two secondary sources (Tax-O-Smart, March 2026; Setindiabiz, September and October 2026) report a Finance Department notification dated 28 February 2026 amending Rule 11(3) so that the monthly return and payment are due by the 15th of that return month instead of its last day, from the March 2026 return period. The department's own notifications list (archived 8 Mar 2026) confirms a notification dated 28 Feb 2026 amending Rule 11(3), but its PDF could not be opened (mahagst.gov.in refuses connections and the file is not archived), so the new day rests on the secondary sources. The department publishes each year's monthly/annual periodicity list on mahagst.gov.in. One CA firm page cites a Rs 1,00,000 threshold (unverified); the department FAQ and Zoho Payroll say Rs 50,000.", "code": "PTRC MH" }, { "id": "state-pt-mp-enrolment", "title": "Madhya Pradesh PT - annual tax by registered persons", "form": "Treasury challan / e-payment on mptax.mp.gov.in", "category": "state", "authority": "Commercial Tax Department, Madhya Pradesh (Profession Tax)", "summary": "Persons other than employers who are liable under the Schedule (companies, firms, professionals, traders) pay the year's profession tax before 30 September.", "applicability": "Persons registered before the start of the year or on or before 31 August; those registered after 31 August pay within thirty days of registration.", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": -6 }, "law": "Sections 12(3) and 13, Madhya Pradesh Professional Tax Act 1995", "penalty": "Penalty equal to 2% per month of the tax due, up to two-thirds of the tax due (Section 13); late annual return by such persons Rs 5 per day up to Rs 500 (Section 10(4)).", "exposure": { "interestPctPerMonth": 2, "other": [ "Section 13 penalty is capped at two-thirds of the tax due", "Late return under Section 10(1) (due 30 June): up to Rs 5 per day, maximum Rs 500 (Section 10(4))" ], "basis": "Section 13 penalty of 2% per month up to two-thirds of the tax; Section 10(4) daily penalty for late returns by registered persons." }, "states": [ "MP" ], "sources": [ { "title": "Madhya Pradesh Professional Tax Act 1995 and Rules (English) - MP Commercial Tax Department", "url": "https://mptax.mp.gov.in/mpvatweb/download/act/pdf/PTACTRules.pdf", "kind": "act" }, { "title": "Zoho Payroll - Professional tax: state-wise slab and due dates (September 2025)", "url": "https://www.zoho.com/in/payroll/academy/taxes-and-compliance/professional-tax-rules.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The Act says 'before 30th September'; this rule uses 30 September (inside the period). Section 10(1) of the compiled Act also requires such persons to file an annual return by 30 June; it is not a separate rule here because its current use could not be confirmed.", "code": "PT EC MP" }, { "id": "state-pt-mp-monthly", "title": "Madhya Pradesh PT - employer monthly payment", "form": "Treasury challan / e-payment on mptax.mp.gov.in", "category": "state", "authority": "Commercial Tax Department, Madhya Pradesh (Profession Tax)", "summary": "Employers pay the profession tax deducted from salaries for a month within ten days of the end of that month.", "applicability": "Employers registered under the Madhya Pradesh Professional Tax Act 1995 (current salary slabs under amendment Act 20 of 2018: from Rs 1,500 a year above Rs 2.25 lakh annual salary up to Rs 2,500 a year).", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 10, "monthOffset": 1 }, "law": "Sections 12(2) and 13, Madhya Pradesh Professional Tax Act 1995 (Vritti Kar Adhiniyam); MP Professional Tax Rules 1995", "penalty": "Penalty equal to 2% per month of the tax due, up to two-thirds of the tax due, where tax is not paid in time without reasonable cause (Section 13).", "exposure": { "interestPctPerMonth": 2, "other": [ "Section 13 penalty is computed at 2% per month and capped at two-thirds of the tax due" ], "basis": "Section 13 penalty of 2% per month of the unpaid tax, subject to a maximum of two-thirds of the tax due." }, "states": [ "MP" ], "sources": [ { "title": "Madhya Pradesh Professional Tax Act 1995 and Rules (English) - MP Commercial Tax Department", "url": "https://mptax.mp.gov.in/mpvatweb/download/act/pdf/PTACTRules.pdf", "kind": "act" }, { "title": "MP Commercial Tax Department - Profession Tax Act page (amendment Act 20 of 2018 is current schedule)", "url": "https://mptax.mp.gov.in/mpvatweb/requestRedirect.do?dispatch=displayPTActDetails", "kind": "portal" }, { "title": "Setindiabiz - October 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/october-2026-due-date-compliance-calendar", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Section 12(2) says within ten days of the end of the month for which the deduction was made. The 2018 slab description is a summary from payroll sources; the 2023 MP PT Amendment Bill on PRS is a scanned image and was not read.", "code": "PT MP" }, { "id": "state-pt-mp-quarterly-return", "title": "Madhya Pradesh PT - employer quarterly return (Form 7)", "form": "Form 7", "category": "state", "authority": "Commercial Tax Department, Madhya Pradesh (Profession Tax)", "summary": "Registered employers file a quarterly Form 7 return of salaries paid and tax deducted, with the payment challans, by the 15th of the month after each quarter, even if no tax was payable.", "applicability": "Every employer registered under the MP Professional Tax Act 1995; an employer may apply in Form 8 for permission to file an annual return instead.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "basis": "fy", "day": 15, "monthOffset": 1 }, "law": "Section 9, Madhya Pradesh Professional Tax Act 1995; Rule 11, MP Professional Tax Rules 1995", "penalty": "Penalty of up to Rs 20 per day of delay for a late return (Section 9(3)).", "exposure": { "lateFeePerDay": 20, "other": [ "Late return penalty is up to Rs 20 per day of delay (Section 9(3))" ], "basis": "Section 9(3) penalty of up to Rs 20 for each day of delay in filing the return." }, "states": [ "MP" ], "sources": [ { "title": "Madhya Pradesh Professional Tax Act 1995 and Rules (English) - MP Commercial Tax Department", "url": "https://mptax.mp.gov.in/mpvatweb/download/act/pdf/PTACTRules.pdf", "kind": "act" }, { "title": "MP Commercial Tax Department - Profession Tax Act page (amendment Act 20 of 2018 is current schedule)", "url": "https://mptax.mp.gov.in/mpvatweb/requestRedirect.do?dispatch=displayPTActDetails", "kind": "portal" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Salary for a month of one quarter paid after the quarter ends may be reported in the return of the quarter in which it is paid (Rule 11(1) proviso). The Act and Rules PDF on mptax.mp.gov.in is a compilation; later amendments to Rule 11 could not be checked.", "code": "PT MP QTR" }, { "id": "state-pt-od-annual-return", "title": "Odisha PT - annual return Form V (final year FY 2025-26)", "form": "Form V (employers); Form XII (enrolled persons)", "category": "state", "authority": "Commissionerate of CT and GST, Odisha (Profession Tax)", "summary": "Registered employers file one online annual return in Form V (enrolled persons in Form XII) within three months after the year ends; FY 2025-26, due 30 June 2026, is the last year before the repeal.", "applicability": "Employers registered and persons enrolled under the Odisha PT Act 2000, for FY 2025-26 and earlier years.", "audience": [ "employer", "company", "llp", "firm", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 3 }, "law": "Section 7, Odisha State Tax on Professions, Trades, Callings and Employments Act 2000; Rule 13, Odisha PT Rules 2000 (as amended 2010 and 2014); Odisha Ordinance 02 of 2026 savings clause", "penalty": "Penalty of up to Rs 5 per day of delay in filing the return (Section 7(3)).", "exposure": { "lateFeePerDay": 5, "other": [ "Late return penalty is up to Rs 5 per day of delay (Section 7(3))" ], "basis": "Section 7(3) penalty of up to Rs 5 for each day of delay, preserved for pre-repeal obligations by the savings clause." }, "states": [ "OD" ], "effective": { "from": null, "to": "2026-03-31" }, "sources": [ { "title": "Odisha CT and GST Organisation - Professional Tax page", "url": "https://odishatax.gov.in/professional_tax.php", "kind": "portal" }, { "title": "Odisha Ordinance 02 of 2026 - Odisha State Tax on Professions, Trades, Callings and Employment (Repeal) Ordinance 2026, Odisha Gazette No. 1496 dated 21-04-2026", "url": "https://odishatax.gov.in/document/upload_img/975618-1496-LAW%20DEPTT.pdf", "kind": "act" }, { "title": "Odisha State Tax on Professions, Trades, Callings and Employments Act 2000 (Odisha Act 7 of 2000)", "url": "https://odishatax.gov.in/document/upload_img/354609-333927-ptact.pdf", "kind": "act" }, { "title": "Odisha State Tax on Professions, Trades, Callings and Employments Rules 2000", "url": "https://odishatax.gov.in/document/upload_img/170133-Profession%20Tax%20Rule%202000.pdf", "kind": "rules" }, { "title": "Odisha PT (Amendment) Rules 2010 - S.R.O. No. 180/2010 dated 14-05-2010", "url": "https://odishatax.gov.in/document/upload_img/620607-NOT232072010.pdf", "kind": "rules" }, { "title": "PRS Legislative Research - state bills list showing the Odisha State Tax on Professions, Trades, Callings and Employment (Repeal) Ordinance, 2026", "url": "https://prsindia.org/bills/states?state=Odisha", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The CT and GST page says all employers and enrolled persons file an online return once a year within three months of year end (the 2010 rule amendment had prescribed monthly Form V returns; the 2014 amendment PDF is a scanned image). Treating the FY 2025-26 return as still due after the 1 April 2026 repeal relies on the savings clause; confirm with the department. Enrolment tax (Rs 2,500) is not payable for FY 2026-27 onwards because of the repeal. The last monthly employer payment (March 2026 salaries) fell due on 30 Apr 2026 under Rule 13(1). PRS lists the Repeal Ordinance but, as at 14 Oct 2026, no replacing Repeal Bill; an ordinance lapses six weeks after the Assembly reassembles unless replaced, which would revive the levy, so confirm before treating Odisha PT as abolished.", "code": "PT OD ANNUAL" }, { "id": "state-pt-tn-employer-halfyearly", "title": "Tamil Nadu PT - employer half-yearly remittance (Form 14)", "form": "Form 14 (return for recovery of profession tax)", "category": "state", "authority": "Urban local bodies (e.g. Greater Chennai Corporation), Municipal Administration Department, Tamil Nadu", "summary": "Employers deduct the half-yearly profession tax from the August and January salaries and pay it to the municipality with Form 14 by 30 September (April-September) and 31 March (October-March).", "applicability": "Every employer with employees in a Tamil Nadu urban local body area (corporations and municipalities). Greater Chennai Corporation half-yearly rates from the second half of 2024-25: nil up to Rs 21,000; Rs 180 (21,001-30,000); Rs 425 (30,001-45,000); Rs 930 (45,001-60,000); Rs 1,025 (60,001-75,000); Rs 1,250 above Rs 75,000 of half-yearly income.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "day": "last", "monthOffset": 0 }, "law": "Sections 117-B, 117-C, 117-D and 117-F, Tamil Nadu Urban Local Bodies Act 1998; Rules 277 and 286, Tamil Nadu Urban Local Bodies Rules 2023", "penalty": "Simple interest of 1% per month on unpaid half-yearly tax (Section 117-F(2), Rule 286); penalty of 100% of the tax difference for an incorrect or incomplete return (Section 117-F(1)).", "exposure": { "interestPctPerMonth": 1, "other": [ "Penalty of 100% of the difference between tax assessed and tax paid where the return is incorrect or incomplete (Section 117-F(1))" ], "basis": "Simple interest of 1% per month for the whole period of default under Section 117-F(2) and Rule 286; Section 117-F(1) penalty for incorrect returns." }, "states": [ "TN" ], "sources": [ { "title": "Tamil Nadu Urban Local Bodies Rules 2023 - Rules 275 to 286 (profession tax)", "url": "https://www.tnurbantree.tn.gov.in/wp-content/uploads/2023/07/Rules-2023.pdf", "kind": "rules" }, { "title": "Tamil Nadu Urban Local Bodies Act 1998 - Sections 117-A to 117-I (profession tax)", "url": "https://www.tnurbantree.tn.gov.in/wp-content/uploads/2023/07/Act-2023.pdf", "kind": "act" }, { "title": "Greater Chennai Corporation - Press release R.D. PT C.No/3555/2026 dated 04-08-2026", "url": "https://chennaicorporation.gov.in/gcc/pdf/PT_Press_Release.pdf", "kind": "circular" }, { "title": "Zoho Payroll - Professional tax in Tamil Nadu (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/tamil-nadu/professional-tax.html", "kind": "secondary" }, { "title": "Setindiabiz - September 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/september-2026-due-date-compliance-calendar", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The due date is the last day of each half-year, inside the period. If August or January pay is drawn later, the tax is deducted then and remitted with Form 14 within 15 days of recovery (Rule 277(5)); monthly recovery is allowed but the half-yearly amount must be remitted in one lump sum (Rule 277(6)). GCC also asks for employee-wise details in its Form 15 format by e-mail (press release of 4 August 2026). Rates are fixed by each council. Village panchayat areas fall under the Tamil Nadu Panchayats Act and are not covered here.", "code": "PT TN" }, { "id": "state-pt-tn-entity-halfyearly", "title": "Tamil Nadu PT - companies and professionals, half-yearly", "form": "Form 15 (return and self-assessment)", "category": "state", "authority": "Urban local bodies (e.g. Greater Chennai Corporation), Municipal Administration Department, Tamil Nadu", "summary": "Companies transacting business and persons in a profession, trade or calling in an urban local body area pay their own half-yearly profession tax, self-assessed on average half-yearly income, before 30 September and before 31 March.", "applicability": "Every company that transacts business and every person engaged in a profession, trade or calling within a Tamil Nadu municipal area on the first day of the half-year (salary earners are covered by employer deduction). A Form 15 return with the first half-year's tax is due within 30 days of starting the activity and remains valid until the next general revision.", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "half-yearly", "schedule": { "kind": "half-yearly", "basis": "fy", "day": "last", "monthOffset": 0 }, "law": "Sections 117-B and 117-F, Tamil Nadu Urban Local Bodies Act 1998; Rules 278 and 286, Tamil Nadu Urban Local Bodies Rules 2023", "penalty": "Simple interest of 1% per month on unpaid half-yearly tax (Section 117-F(2), Rule 286); penalty of 100% of the tax difference for an incorrect or incomplete return (Section 117-F(1)).", "exposure": { "interestPctPerMonth": 1, "other": [ "Penalty of 100% of the difference between tax assessed and tax paid where the return is incorrect or incomplete (Section 117-F(1))" ], "basis": "Simple interest of 1% per month for the whole period of default under Section 117-F(2) and Rule 286; Section 117-F(1) penalty for incorrect returns." }, "states": [ "TN" ], "sources": [ { "title": "Tamil Nadu Urban Local Bodies Rules 2023 - Rules 275 to 286 (profession tax)", "url": "https://www.tnurbantree.tn.gov.in/wp-content/uploads/2023/07/Rules-2023.pdf", "kind": "rules" }, { "title": "Tamil Nadu Urban Local Bodies Act 1998 - Sections 117-A to 117-I (profession tax)", "url": "https://www.tnurbantree.tn.gov.in/wp-content/uploads/2023/07/Act-2023.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Rule 278(4) says 'before' 30 September and 'before' 31 March, so paying a day earlier avoids any argument; the schedule shows the last day of each half-year (inside the period).", "code": "PT TN SELF" }, { "id": "state-pt-ts-enrolment", "title": "Telangana PT - annual enrolment tax payment", "form": "Enrolment certificate tax payment (TGCT PT portal)", "category": "state", "authority": "Commercial Taxes Department, Telangana (Profession Tax)", "summary": "Enrolled persons (companies, firms, professionals, traders, directors and others in the First Schedule) pay the annual tax shown in their enrolment certificate before 30 June.", "applicability": "Persons enrolled under Section 6(2) before the year begins or on or before 31 May of the year; persons enrolled after 31 May pay within one month of enrolment. Maximum Rs 2,500 per annum.", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": -9 }, "law": "Sections 10, 11(2) and 12, Telangana Tax on Professions, Trades, Callings and Employments Act 1987; Rules 14 and 24, Telangana PT Rules 1987", "penalty": "Interest at 2% per month on late payment (Section 11(2), Rule 24); penalty of 25% to 50% of tax due if a demand is not paid in time (Section 12).", "exposure": { "interestPctPerMonth": 2, "other": [ "Penalty of 25% to 50% of the tax due if a demand notice is not paid in time (Section 12)" ], "basis": "Section 11(2) interest at the Rule 24 rate of 2% per month and Section 12 penalty on unpaid demands." }, "states": [ "TS" ], "sources": [ { "title": "Telangana PT Act 1987 - Section 10 (Payment of tax by certain assessees)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTAct/10Payment.html", "kind": "act" }, { "title": "Telangana PT Act 1987 - Section 11 (Consequences of failure to deduct or pay)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTAct/11Consequences.html", "kind": "act" }, { "title": "Telangana PT Act 1987 - Section 12 (Penalty for non-payment)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTAct/12Penalty.html", "kind": "act" }, { "title": "Telangana PT Rules 1987 - Rules 12, 13, 14 and 24", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTRules.aspx", "kind": "rules" }, { "title": "Telangana Commercial Taxes Department - FAQs on Profession Tax", "url": "https://www.tgct.gov.in/tgportal/faqs/FAQsProfessionTax.doc", "kind": "faq" }, { "title": "Zoho Payroll - Professional tax in Telangana (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/telangana/professional-tax.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The Act says 'before 30th June'; this rule uses 30 June. The due date falls inside the period (June of the financial year). The department FAQ (2015) cites a 1.25 per month interest figure that conflicts with Rule 24 (2%).", "code": "PT EC TS" }, { "id": "state-pt-ts-monthly", "title": "Telangana PT - employer monthly Form V return and payment", "form": "Form V (monthly return of tax payable by employer) with payment", "category": "state", "authority": "Commercial Taxes Department, Telangana (Profession Tax)", "summary": "Registered employers file the monthly Form V return, accompanied by payment of the tax deducted from salaries, by the 10th of the following month.", "applicability": "Employers registered under the Telangana Tax on Professions, Trades, Callings and Employments Act 1987. Employees earning Rs 15,001-20,000 a month pay Rs 150 and those above Rs 20,000 pay Rs 200 a month.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 10, "monthOffset": 1 }, "law": "Sections 5, 7, 11 and 12, Telangana Tax on Professions, Trades, Callings and Employments Act 1987; Rules 12, 13 and 24 and Form V, Telangana PT Rules 1987", "penalty": "Interest at 2% per month on unpaid tax (Section 11, Rule 24); late return penalty of Rs 5 to Rs 100 per day (Section 7(3)); penalty of 25% to 50% of tax due if a demand is not paid in time (Section 12).", "exposure": { "lateFeePerDay": 100, "interestPctPerMonth": 2, "other": [ "Late return penalty ranges from Rs 5 to Rs 100 per day of delay (Section 7(3))", "Penalty of 25% to 50% of the tax due if a demand notice is not paid in time (Section 12)" ], "basis": "Section 7(3) daily penalty for late returns, Section 11 interest at the Rule 24 rate of 2% per month, and Section 12 penalty on unpaid demands." }, "states": [ "TS" ], "sources": [ { "title": "Telangana Tax on Professions, Trades, Callings and Employments Act 1987 - Commercial Taxes Department", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTAct.aspx", "kind": "act" }, { "title": "Telangana PT Act 1987 - Section 7 (Returns)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTAct/07Returns.html", "kind": "act" }, { "title": "Telangana PT Act 1987 - Section 11 (Consequences of failure to deduct or pay)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTAct/11Consequences.html", "kind": "act" }, { "title": "Telangana PT Act 1987 - Section 12 (Penalty for non-payment)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTAct/12Penalty.html", "kind": "act" }, { "title": "Telangana PT Rules 1987 - Rules 12, 13, 14 and 24", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTRules.aspx", "kind": "rules" }, { "title": "Form V - monthly return of tax payable by employer (Rule 12)", "url": "https://www.tgct.gov.in/tgportal/AllActs/APPT/forms/form5.html", "kind": "rules" }, { "title": "Zoho Payroll - Professional tax in Telangana (April 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/telangana/professional-tax.html", "kind": "secondary" }, { "title": "Setindiabiz - October 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/october-2026-due-date-compliance-calendar", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The Act and Rules on tgct.gov.in confirm a monthly Form V return that must carry proof of payment, but the published Rule 12 text does not state the day; the 10th of the following month comes from Zoho Payroll and Setindiabiz. The department FAQ (2015) mentions interest of 1.25 per month, while Rule 24 and Form V show 2% - the rule text is used here. Returns and payments are made on the TGCT PT portal (tgpt_dealer).", "code": "PT TS" }, { "id": "state-pt-wb-enrolment", "title": "West Bengal PT - annual enrolment tax payment", "form": "PT e-payment (GRIPS) by enrolment number", "category": "state", "authority": "Directorate of Commercial Taxes, West Bengal (Profession Tax)", "summary": "Enrolled persons (companies, firms, directors, professionals, traders and other entities) pay their annual profession tax for the year by 31 July.", "applicability": "Persons enrolled under the West Bengal PT Act 1979; Rs 2,500 per annum for companies, with turnover or income-based slabs for other classes.", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": -8 }, "law": "West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979 (payment by enrolled persons) and Schedule", "penalty": "Interest of 1% per month on late payment (secondary sources); unpaid tax for up to the three preceding years may be demanded with interest.", "exposure": { "interestPctPerMonth": 1, "other": [ "Arrears for the previous three years can be demanded with interest" ], "basis": "1% per month interest on late payment as reported by payroll secondary sources; section not verified." }, "states": [ "WB" ], "sources": [ { "title": "e-Startup (Kolkata) - Professional Tax in West Bengal", "url": "https://e-startup.in/professional-tax-wb", "kind": "secondary" }, { "title": "Zoho Payroll - Professional tax in West Bengal (May 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/west-bengal/professional-tax.html", "kind": "secondary" }, { "title": "CMS IndusLaw - Employment newsletter July-August 2026 (WB draft PT Schedule of 18-08-2026)", "url": "https://cms-induslaw.com/en/ind/publication/employment-newsletter-july-august-2026", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The due date falls inside the period (31 July of the financial year). Two secondary sources agree on 31 July; the state portal could not be reached. The 18 August 2026 draft Schedule would put companies, directors, consultants, hospitals and several digital professions at Rs 2,500 a year if notified.", "code": "PT EC WB" }, { "id": "state-pt-wb-monthly", "title": "West Bengal PT - employer monthly payment", "form": "PT e-payment (GRIPS) on the WB profession tax portal", "category": "state", "authority": "Directorate of Commercial Taxes, West Bengal (Profession Tax)", "summary": "Registered employers pay the profession tax deducted from employees' salaries for a month by the 21st of the following month.", "applicability": "Employers registered under the West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979 with employees above the salary exemption limit in the Schedule.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 21, "monthOffset": 1 }, "law": "West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979 and Rules 1979 (employer deduction and payment provisions; section numbers not verified)", "penalty": "Interest of 1% per month on late payment (secondary sources); other penalty provisions not verified.", "exposure": { "interestPctPerMonth": 1, "other": [ "Statutory penalty provisions not verified" ], "basis": "1% per month interest on late payment as reported by payroll secondary sources; section not verified." }, "states": [ "WB" ], "sources": [ { "title": "e-Startup (Kolkata) - Professional Tax in West Bengal", "url": "https://e-startup.in/professional-tax-wb", "kind": "secondary" }, { "title": "Setindiabiz - October 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/october-2026-due-date-compliance-calendar", "kind": "secondary" }, { "title": "Setindiabiz - September 2026 compliance calendar (professional tax table)", "url": "https://www.setindiabiz.com/blog/september-2026-due-date-compliance-calendar", "kind": "secondary" }, { "title": "Zoho Payroll - Professional tax in West Bengal (May 2025)", "url": "https://www.zoho.com/in/payroll/academy/payroll-laws/west-bengal/professional-tax.html", "kind": "secondary" }, { "title": "CMS IndusLaw - Employment newsletter July-August 2026 (WB draft PT Schedule of 18-08-2026)", "url": "https://cms-induslaw.com/en/ind/publication/employment-newsletter-july-august-2026", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "wbprofessiontax.gov.in and all other West Bengal government sites were unreachable from this machine. The 21st is given by a Kolkata compliance firm and by Setindiabiz's 2026 calendars; Zoho Payroll instead says within 15 days of the following month, so treat the day as not confirmed by a primary source. A draft notification dated 18 August 2026 proposes a new Schedule (employees above Rs 20,000 a month, Rs 100 to Rs 208 a month); it changes rates, not the reported due date. Whether employers must also file an annual return (and its date) was not verified.", "code": "PT WB" }, { "id": "trade-customs-warehouse-monthly-return", "title": "Customs bonded warehouse / MOOWR monthly return", "form": "Monthly return to bond officer", "category": "trade", "authority": "CBIC (Customs)", "summary": "Monthly return to the Customs bond officer of goods received, stored, processed (manufacturing and other operations) and removed from the warehouse.", "applicability": "Licensees of customs bonded warehouses, including units permitted to manufacture or carry on other operations under Section 65 (MOOWR scheme) and warehouses under the Warehouse (Custody and Handling of Goods) Regulations 2016.", "audience": [ "importer-exporter", "company" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 10, "monthOffset": 1 }, "law": "Regulation 17(4), Manufacture and Other Operations in Warehouse (No. 2) Regulations 2019; Regulation 11(4), Warehouse (Custody and Handling of Goods) Regulations 2016; Sections 58, 65 and 158(2)(ii), Customs Act 1962", "penalty": "Contravention of the regulations attracts a penalty of up to Rs 2 lakh (Section 158(2)(ii), Customs Act; Regulation 19 of the MOOWR regulations).", "exposure": { "maxPenalty": 200000, "basis": "Section 158(2)(ii) Customs Act: penalty up to Rs 2 lakh for contravening a regulation." }, "sources": [ { "title": "CBIC - Manufacture and Other Operations in Warehouse (No. 2) Regulations 2019, Regulation 17", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/customs/regulations/manufacture_and_other_operations_in_warehouse_no/active/regulation17_v1.00.html", "kind": "rules" }, { "title": "CBIC - Warehouse (Custody and Handling of Goods) Regulations 2016, Regulation 11", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/customs/regulations/warehouse_custody_and_handling_of_goods_regulations_2016/active/regulation11_v1.00.html", "kind": "rules" }, { "title": "CBIC - Customs Act 1962, Section 158 (penalty for breach of rules/regulations)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/customs/acts/1962_custom_act/active/chapter17/section158_v1.00.html", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due within ten days after the close of each month. Warehouse licensees must also tell the bond officer by the 10th of the preceding month about goods whose warehousing period expires in a month (Regulation 11(5), 2016 Regulations).", "code": "MOOWR" }, { "id": "trade-iec-annual-update", "title": "IEC annual update / confirmation on DGFT portal", "form": "IEC profile update", "category": "trade", "authority": "DGFT", "summary": "Every Importer-Exporter Code holder must update its IEC details electronically on the DGFT portal each year during April-June, and confirm online even if nothing has changed.", "applicability": "All IEC holders (proprietorships, partnerships, LLPs, companies, trusts, HUFs, societies), whether or not they traded in the year.", "audience": [ "importer-exporter", "company", "firm", "llp", "individual", "trust" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 30, "monthOffset": 3 }, "law": "Para 2.05(d) and (e), Foreign Trade Policy 2023 (DGFT)", "penalty": "An IEC not updated within April-June is de-activated; it is re-activated on successful updation and cannot be used for imports or exports until then.", "exposure": { "other": [ "IEC de-activated; imports and exports blocked until updated" ], "basis": "Para 2.05(e) FTP 2023: de-activation; no statutory fee found in the FTP text." }, "sources": [ { "title": "DGFT - Foreign Trade Policy 2023, Chapter 2 (Para 2.05 IEC)", "url": "https://content.dgft.gov.in/Website/Chapter_2_Revised_FTP_v1.2.2.pdf", "kind": "rules" }, { "title": "DGFT - IEC profile management (update/modify IEC)", "url": "https://www.dgft.gov.in/CP/?opt=iec-profile-management", "kind": "portal" }, { "title": "Taxguru - DGFT annual IEC update (window and legal basis)", "url": "https://taxguru.in/dgft/dgft-annual-iec-update-criticised-due-repeated-compliance-burden-exporters.html", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Modelling convention: the occurrence keyed to FY X falls on 30 June after that FY (window 1 April - 30 June). The requirement dates from DGFT Notification 58/2015-20 dated 12-02-2021 (as reported by secondary sources). A Rs 200 reactivation charge is reported by commentators but was not verified on DGFT.", "code": "IEC UPDATE" }, { "id": "trade-igcr-monthly-statement", "title": "IGCR-3 monthly statement (concessional duty imports)", "form": "IGCR-3", "category": "trade", "authority": "CBIC (Customs)", "summary": "Monthly statement on the customs common portal of goods imported at concessional duty or for specified end use: receipt, consumption, job work, supplies to end-use recipients and stock.", "applicability": "Importers availing concessional customs duty or end-use based exemption notifications under the IGCR Rules 2022.", "audience": [ "importer-exporter", "company" ], "frequency": "monthly", "schedule": { "kind": "monthly", "day": 10, "monthOffset": 1 }, "law": "Rule 6(2), Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules 2022; Rule 12 read with Section 158(2)(ii), Customs Act 1962", "penalty": "Contravention attracts a penalty of up to Rs 2 lakh (Rule 12 read with Section 158(2)(ii)); duty foregone is recoverable with interest where goods are not used as intended (Rule 11).", "exposure": { "maxPenalty": 200000, "other": [ "Differential duty with interest recoverable if end use is not established" ], "basis": "Rule 12 IGCR Rules read with Section 158(2)(ii) Customs Act: penalty up to Rs 2 lakh." }, "sources": [ { "title": "CBIC - Customs (IGCR) Rules 2022, Rule 6 (records and monthly statement)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/customs/rules/customs_import_of_goods_at_concessional_rate_of_duty_or_for_specified_end_use_rules_2022/active/rule6.html", "kind": "rules" }, { "title": "CBIC - Customs (IGCR) Rules 2022, Rule 12 (penalty)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/customs/rules/customs_import_of_goods_at_concessional_rate_of_duty_or_for_specified_end_use_rules_2022/active/rule12.html", "kind": "rules" }, { "title": "CBIC - Customs Act 1962, Section 158 (penalty for breach of rules/regulations)", "url": "https://taxinformation.cbic.gov.in/content/html/tax_repository/customs/acts/1962_custom_act/active/chapter17/section158_v1.00.html", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Consumption may also be reported any time in IGCR-3A for immediate re-credit of the bond; it then forms part of the next monthly statement.", "code": "IGCR-3" }, { "id": "trade-rodtep-annual-return", "title": "Annual RoDTEP Return (ARR) on DGFT portal", "form": "ARR (Appendix 4RR)", "category": "trade", "authority": "DGFT", "summary": "Annual return of the inputs used and the duties and taxes actually incurred on exports for which RoDTEP was claimed during the previous FY.", "applicability": "Exporters (IECs) whose total RoDTEP claims in a FY exceed Rs 1 crore across all 8-digit HS codes.", "audience": [ "importer-exporter", "company", "firm", "llp" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "fy", "day": 31, "monthOffset": 12 }, "law": "Para 4.94, Handbook of Procedures 2023 (DGFT, July 2026 edition); Para 4.54, Foreign Trade Policy 2023", "penalty": "Composition fee of Rs 10,000 if filed late within the three-month grace period (to 30 June) and Rs 20,000 thereafter. After 30 June, RoDTEP scroll-out for further shipping bills stops until the ARR is filed and the fee paid; scrolls resume within 45 days.", "exposure": { "fixedPenalty": 10000, "maxPenalty": 20000, "other": [ "RoDTEP scrolls for new shipping bills stopped after the grace period", "Excess RoDTEP found on scrutiny must be refunded" ], "basis": "HBP Para 4.94: composition fee Rs 10,000 (late filing up to 30 June) or Rs 20,000 (after 30 June)." }, "sources": [ { "title": "DGFT - Handbook of Procedures 2023, Chapter 4 (July 2026 edition), Para 4.94 ARR", "url": "https://content.dgft.gov.in/Website/HBP_07_2026_Chapter_04.pdf", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "ARR for claims filed in FY X is due 31 March of FY X+1 (e.g., FY 2025-26 claims by 31-03-2027), with a grace period to 30 June on payment of the composition fee. Records must be kept five years.", "code": "RODTEP ARR" }, { "id": "other-battery-epr-annual-return", "title": "Battery EPR annual return (Form 3) and Form 1(C)", "form": "Form 3 (annual return); Form 1(C) (return on batteries placed on the market)", "category": "other", "authority": "CPCB / SPCBs (MoEFCC)", "summary": "Battery producers file Form 3 on waste batteries collected and recycled or refurbished against their EPR obligation (including pre-consumer waste batteries), and Form 1(C) on batteries manufactured, assembled or imported, for the previous financial year.", "applicability": "Producers registered with CPCB on the battery EPR portal under the Battery Waste Management Rules 2022, for portable, automotive, industrial and electric vehicle batteries.", "audience": [ "company", "llp", "firm", "importer-exporter" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 30, "monthOffset": 3 }, "law": "Rules 4(2), 4(7) and 4(11), Battery Waste Management Rules 2022 (S.O. 3984(E)), as amended by S.O. 4669(E) dated 25-10-2023; rule 14(6) (relaxation); rule 13 (environmental compensation)", "penalty": "Environmental compensation under rule 13 and CPCB EC guidelines (75, 60 or 40 percent returned if the shortfall is met within one, two or three years); EPR certificate prices are banded at 30 to 100 percent of the EC (2024 amendment); penalty under Section 15 EP Act (Rs 10,000 to Rs 15 lakh plus Rs 10,000 per day while continuing).", "exposure": { "lateFeePerDay": 10000, "fixedPenalty": 10000, "maxPenalty": 1500000, "other": [ "Environmental compensation per CPCB EC guidelines under rule 13 (partly refundable within three years)", "Suspension or cancellation of producer registration by CPCB (rule 11)" ], "basis": "Rule 13 Battery Waste Management Rules 2022; Section 15 EP Act as substituted by Jan Vishwas Act 2023." }, "sources": [ { "title": "Battery Waste Management Rules 2022 (CPCB copy)", "url": "https://cpcb.nic.in/uploads/hwmd/Battery-WasteManagementRules-2022.pdf", "kind": "rules" }, { "title": "Battery Waste Management (Amendment) Rules 2023, S.O. 4669(E) dated 25-10-2023", "url": "https://cpcb.nic.in/uploads/hwmd/Battery-WasteManagementRules-2023.pdf", "kind": "notification" }, { "title": "Battery Waste Management (Amendment) Rules 2024, G.S.R. 190(E) dated 14-03-2024", "url": "https://cpcb.nic.in/uploads/hwmd/Battery-WasteManagementRules-2024.pdf", "kind": "notification" }, { "title": "Battery Waste Management Amendment Rules 2025, S.O. 958(E) dated 24-02-2025", "url": "https://cpcb.nic.in/uploads/hwmd/Battery-WasteManagementRules-2025.pdf", "kind": "notification" }, { "title": "Vincular - CPCB extends FY 2025-26 EPR deadlines (e-waste, tyre, battery)", "url": "https://www.vincular.in/cpcb-extends-fy-2025-26-epr-deadlines-for-waste-categories", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Form 1(C) was an EPR plan until the October 2023 amendment turned it into a return on batteries placed on the market, also due 30 June. Rule 14(6) (2023) lets the Central Government relax return timelines by up to nine months. Amendments of 14-03-2024, 20-06-2024, 3-12-2024 and 24-02-2025 (labelling and QR codes) did not change the dates. Only the FY 2025-26 extension rests on a secondary source. A consultancy report (Vincular, 12 Sep 2026) says the FY 2025-26 annual return was extended to 30 Nov 2026; the official order was not located, so no override is set - check the CPCB portal.", "code": "EPR BATTERY" }, { "id": "other-bmw-annual-report-form-iv", "title": "Bio-medical waste annual report (Form IV)", "form": "Form IV", "category": "other", "authority": "SPCBs / PCCs (prescribed authority)", "summary": "Health care facilities and common bio-medical waste treatment facilities submit an annual report on bio-medical waste generated, treated and disposed of, training given and accidents for the preceding calendar year.", "applicability": "Every occupier of a health care facility generating bio-medical waste (hospitals, nursing homes, clinics, dispensaries, laboratories, blood banks, veterinary institutions and similar) and every operator of a common bio-medical waste treatment facility.", "audience": [ "company", "trust", "firm", "llp", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": 30, "monthOffset": 6 }, "law": "Rule 13(1) and Form IV, Bio-Medical Waste Management Rules 2016 (G.S.R. 343(E), 28-03-2016), as amended in 2018, 2019 and by G.S.R. 293(E) dated 17-04-2026; rule 18", "penalty": "Rule 18 makes occupiers and facility operators liable to action under Sections 5 and 15 EP Act; the Section 15 penalty is Rs 10,000 to Rs 15 lakh, plus Rs 10,000 per day while the contravention continues.", "exposure": { "lateFeePerDay": 10000, "fixedPenalty": 10000, "maxPenalty": 1500000, "other": [ "Directions under Section 5 EP Act, including closure", "Liability for environmental damage (rule 18(1))" ], "basis": "Rule 18 BMW Rules 2016 read with Sections 5 and 15 EP Act as substituted by Jan Vishwas Act 2023." }, "sources": [ { "title": "Bio-Medical Waste Management Rules 2016 (CPCB copy)", "url": "https://cpcb.nic.in/uploads/Projects/Bio-Medical-Waste/Bio-medical_Waste_Management_Rules_2016.pdf", "kind": "rules" }, { "title": "Bio-Medical Waste Management (Amendment) Rules 2026, G.S.R. 293(E) dated 17-04-2026", "url": "https://cpcb.nic.in/uploads/Projects/Bio-Medical-Waste/BMW_Amended_17-04-2026.pdf", "kind": "notification" }, { "title": "Jan Vishwas Act 2023 amendments to the EP Act 1986 (Haryana SPCB copy)", "url": "https://hspcb.org.in/uploads/ep_act_rules/Amendment_in_ep_act_1986.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Form IV covers January to December of the preceding year and is due 30 June. Occupiers must also publish the annual report on their website (rule 4(p)). The April 2026 amendment only adds Ayush representation to committees.", "code": "BMW FORM IV" }, { "id": "other-env-statement-form-v", "title": "Environmental Statement (Form V) to SPCB", "form": "Form V", "category": "other", "authority": "SPCBs / PCCs (MoEFCC)", "summary": "Industrial units file an environmental statement for the financial year ended 31 March covering water and raw material consumption, pollutants discharged, hazardous and solid waste and pollution control measures.", "applicability": "Every person carrying on an industry, operation or process that requires consent under Section 25 of the Water Act 1974 or Section 21 of the Air Act 1981 (or both), or an authorisation under the hazardous waste rules.", "audience": [ "company", "llp", "firm", "individual", "trust" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 30, "monthOffset": 6 }, "law": "Rule 14 and Form V, Environment (Protection) Rules 1986 (inserted by G.S.R. 329(E) dated 13-03-1992; substituted by G.S.R. 386(E) dated 22-04-1993); Section 15, Environment (Protection) Act 1986", "penalty": "Penalty under Section 15 EP Act as substituted by the Jan Vishwas (Amendment of Provisions) Act 2023: Rs 10,000 to Rs 15 lakh per contravention, plus Rs 10,000 per day while it continues (Section 15A sets Rs 1 lakh to Rs 15 lakh for companies contravening the Act).", "exposure": { "lateFeePerDay": 10000, "fixedPenalty": 10000, "maxPenalty": 1500000, "other": [ "Penalty is imposed by an adjudicating officer under Section 15C EP Act" ], "basis": "Rule 14 EP Rules 1986 read with Section 15 EP Act as substituted by Jan Vishwas Act 2023." }, "sources": [ { "title": "Environment (Protection) Rules 1986, rule 14 and Form V (Haryana SPCB copy)", "url": "https://hspcb.org.in/uploads/ep_act_rules/eprotect_rules_1986.pdf", "kind": "rules" }, { "title": "Jan Vishwas Act 2023 amendments to the EP Act 1986 (Haryana SPCB copy)", "url": "https://hspcb.org.in/uploads/ep_act_rules/Amendment_in_ep_act_1986.pdf", "kind": "act" }, { "title": "Jan Vishwas (Amendment of Provisions) Act 2023 (PRS copy)", "url": "https://prsindia.org/files/bills_acts/bills_parliament/2022/Jan%20Vishwas%20(Amendment%20of%20Provisions)%20Act,%202023.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Rule text still refers to the Hazardous Wastes (Management and Handling) Rules 1989, now replaced by the HOWM Rules 2016. Submission mode (online consent portal or physical) is set by each SPCB.", "code": "ENV STATEMENT" }, { "id": "other-epr-plastic-annual-return", "title": "Plastic packaging EPR annual return (PIBOs)", "form": "Annual return on CPCB centralised EPR portal for plastic packaging", "category": "other", "authority": "CPCB / SPCBs (MoEFCC)", "summary": "Producers, importers and brand owners of plastic packaging file an annual return on the CPCB EPR portal on plastic packaging placed on the market and plastic packaging waste collected and processed against their EPR targets, including recycled content and EPR certificates used.", "applicability": "PIBOs registered under the Plastic Waste Management Rules 2016 - with CPCB if operating in more than two States/UTs, otherwise with the SPCB/PCC - for all categories of plastic packaging.", "audience": [ "company", "llp", "firm", "importer-exporter" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 30, "monthOffset": 3 }, "law": "Para 10.6, Guidelines on Extended Producer Responsibility for Plastic Packaging (Schedule II, Plastic Waste Management Rules 2016), inserted by the PWM (Amendment) Rules 2022, G.S.R. 133(E) dated 16-02-2022; Section 15, Environment (Protection) Act 1986", "penalty": "Environmental compensation under para 9 of the EPR Guidelines and CPCB EC guidelines for unmet targets or non-compliance (75, 60 or 40 percent refundable if the shortfall is cleared within one, two or three years); penalty under Section 15 EP Act as substituted by the Jan Vishwas Act 2023 - Rs 10,000 to Rs 15 lakh, plus Rs 10,000 per day while the contravention continues.", "exposure": { "lateFeePerDay": 10000, "fixedPenalty": 10000, "maxPenalty": 1500000, "other": [ "Environmental compensation per CPCB EC guidelines for unfulfilled EPR obligation (partly refundable within three years)", "Registration may be suspended or revoked; closure of operations for unregistered PIBOs" ], "basis": "Para 9 EPR Guidelines (Schedule II PWM Rules 2016); Section 15 EP Act as substituted by Jan Vishwas Act 2023 (Rs 10,000 to Rs 15 lakh plus Rs 10,000 per day continuing; Section 15A sets Rs 1 lakh to Rs 15 lakh for companies contravening the Act)." }, "overrides": [ { "period": "FY2025-26", "due": "2026-12-31", "originalDue": "2026-06-30", "reason": "Extended for registered PIBOs as a special case by MoEFCC (HSM Division) Office Memorandum F.No. 12/64/2023-HSM Part (1) dated 28-08-2026", "source": { "title": "MoEFCC OM dated 28-08-2026 on FY 2025-26 plastic annual returns (copy hosted by Vincular)", "url": "https://wp.vincular.in/wp-content/uploads/2026/09/AR_extension_FY25-26.pdf" } } ], "sources": [ { "title": "PWM (Amendment) Rules 2022 with Guidelines on EPR for Plastic Packaging (CPCB copy)", "url": "https://cpcb.nic.in/uploads/plasticwaste/PWM-Amendment-Rules-2022.pdf", "kind": "rules" }, { "title": "CPCB notice dated 14-03-2024 - registration of PIBOs and PWPs on the EPR portal", "url": "https://cpcb.nic.in/openpdffile.php?id=TGF0ZXN0RmlsZS80MDhfMTcxMDQxODc5N19tZWRpYXBob3RvNDM0NC5wZGY=", "kind": "circular" }, { "title": "MoEFCC OM dated 28-08-2026 - FY 2025-26 annual return extension for PWPs and PIBOs (copy hosted by Vincular)", "url": "https://wp.vincular.in/wp-content/uploads/2026/09/AR_extension_FY25-26.pdf", "kind": "secondary" }, { "title": "Vincular - MoEFCC extends plastic EPR return deadline for FY 2025-26", "url": "https://www.vincular.in/moefcc-extends-plastic-epr-return-deadline-for-fy-2025-26", "kind": "secondary" }, { "title": "Vincular - plastic annual return FY 2025-26 update (AR module delay)", "url": "https://www.vincular.in/plastic-waste-annual-return-ar-filing-fy-2025-26-update", "kind": "secondary" }, { "title": "LegalBuddy - summary of PWM (Amendment) Rules 2026, G.S.R. 237(E) dated 31-03-2026", "url": "https://legalbuddy.in/knowledge-hub/plastic-waste-rules-2026-amendment-notification-india", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The 30 June date comes from the 2022 EPR Guidelines as hosted by CPCB. Later amendments - PWM (Second Amendment) Rules 2023, PWM (Amendment) Rules 2024 (14-03-2024) and PWM (Amendment) Rules 2026 (G.S.R. 237(E), 31-03-2026, recycled content, reuse and labelling) - could not be opened in gazette form here; the summaries seen do not mention a new return date. FY 2024-25 returns were reportedly extended to 30-11-2025 (CPCB communication of 18-09-2025). For FY 2025-26 the annual-return module on the new common EPR portal was delayed; a consultancy note says no environmental compensation applies until the module works and CPCB notifies the timeline, and the old plastic portal was reportedly discontinued from 28-06-2026. The FY 2025-26 override rests on a scanned copy of the MoEFCC memorandum hosted on a consultancy site.", "code": "EPR PLASTIC" }, { "id": "other-ewaste-annual-return", "title": "E-waste EPR annual return (CPCB portal)", "form": "Annual return on CPCB E-Waste EPR portal", "category": "other", "authority": "CPCB (MoEFCC)", "summary": "Registered manufacturers, producers, refurbishers and recyclers of electrical and electronic equipment file an annual return on the E-Waste EPR portal for the previous financial year.", "applicability": "Entities that must register on the E-Waste EPR portal under the E-Waste (Management) Rules 2022 for equipment listed in Schedule I: manufacturers, producers (including importers and brand owners), refurbishers and recyclers.", "audience": [ "company", "llp", "firm", "importer-exporter" ], "frequency": "annual", "schedule": { "kind": "annual", "day": "last", "monthOffset": 1 }, "law": "Rules 5(3), 6(4), 7(4) and 9(6), E-Waste (Management) Rules 2022 (G.S.R. 801(E), 2-11-2022); rule 9A inserted by the E-Waste (Management) Amendment Rules 2024 (G.S.R. 164(E), 8-03-2024); rules 22 and 23", "penalty": "Environmental compensation under rule 22 and the CPCB EC guidelines (85, 60 or 30 percent returned if the EPR shortfall is met after one, two or three years); registration may be suspended or revoked for false information; rule 23 refers false information to Section 15 EP Act, now a penalty of Rs 10,000 to Rs 15 lakh plus Rs 10,000 per day while continuing.", "exposure": { "lateFeePerDay": 10000, "fixedPenalty": 10000, "maxPenalty": 1500000, "other": [ "Environmental compensation per CPCB EC guidelines under rule 22 (partly refundable)", "Suspension or revocation of registration (rule 4)" ], "basis": "Rule 22 E-Waste (Management) Rules 2022; Section 15 EP Act as substituted by Jan Vishwas Act 2023." }, "overrides": [ { "period": "FY2024-25", "due": "2025-08-15", "originalDue": "2025-04-30", "reason": "CPCB notice File No. CP/14/2024-WM-III-HO-CPCB-HO dated 14-07-2025 further extended the time for filing FY 2024-25 quarterly and annual returns on the E-Waste EPR portal from 30-06-2025 to 15-08-2025", "source": { "title": "CPCB notice dated 14-07-2025 - FY 2024-25 e-waste quarterly and annual returns extended to 15-08-2025", "url": "https://cpcb.nic.in/openpdffile.php?id=UmVwb3J0RmlsZXMvMTc1MV8xNzUyNjQ0NzIwX21lZGlhcGhvdG85NTY2LnBkZg==" } } ], "sources": [ { "title": "E-Waste (Management) Rules 2022 (CPCB copy)", "url": "https://cpcb.nic.in/uploads/Projects/E-Waste/e-waste_rules_2022.pdf", "kind": "rules" }, { "title": "E-Waste (Management) Amendment Rules 2024, G.S.R. 164(E) - rule 9A relaxation", "url": "https://cpcb.nic.in/uploads/Projects/E-Waste/E-waste-Third-Amendment-Rules-2024.pdf", "kind": "notification" }, { "title": "MoEFCC OM dated 15-01-2025 - FY 2023-24 e-waste returns extended to 31-01-2025", "url": "https://cpcb.nic.in/openpdffile.php?id=TGF0ZXN0RmlsZS80MzRfMTczNzA4OTQ0OV9tZWRpYXBob3RvMzQ1My5wZGY=", "kind": "circular" }, { "title": "CPCB notice dated 14-07-2025 - FY 2024-25 e-waste returns extended to 15-08-2025", "url": "https://cpcb.nic.in/openpdffile.php?id=UmVwb3J0RmlsZXMvMTc1MV8xNzUyNjQ0NzIwX21lZGlhcGhvdG85NTY2LnBkZg==", "kind": "circular" }, { "title": "Vincular - CPCB extends FY 2025-26 EPR deadlines (e-waste, tyre, battery)", "url": "https://www.vincular.in/cpcb-extends-fy-2025-26-epr-deadlines-for-waste-categories", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Statutory due date is the end of the month after the financial year (30 April). Since rule 9A (March 2024) the Central Government may relax return timelines by up to nine months, and it has done so every year: FY 2023-24 returns to 31-01-2025 (MoEFCC OM 15-01-2025); FY 2024-25 returns to 30-06-2025 and then 15-08-2025 (CPCB notice 14-07-2025). Only the FY 2025-26 extension rests on a secondary source. The 2024 amendment also lets CPCB fix EPR certificate prices between 30 and 100 percent of the environmental compensation. A consultancy report (Vincular, 12 Sep 2026) says the FY 2025-26 annual return was extended to 30 Sep 2026; the official order was not located, so no override is set - check the CPCB portal.", "code": "EPR E-WASTE" }, { "id": "other-ewaste-quarterly-return", "title": "E-waste EPR quarterly return (CPCB portal)", "form": "Quarterly return on CPCB E-Waste EPR portal", "category": "other", "authority": "CPCB (MoEFCC)", "summary": "Registered e-waste entities file a quarterly return on the portal; producers submit the EPR certificates bought for the quarter and all certificate transactions are recorded with the return.", "applicability": "Manufacturers, producers (including importers and brand owners), refurbishers and recyclers registered under the E-Waste (Management) Rules 2022.", "audience": [ "company", "llp", "firm", "importer-exporter" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "day": "last", "monthOffset": 1 }, "law": "Rules 5(3), 6(4), 7(4), 9(6), 13 and 15(2) and (6), E-Waste (Management) Rules 2022 (G.S.R. 801(E)); rule 9A (G.S.R. 164(E), 2024)", "penalty": "Environmental compensation under rule 22 and CPCB EC guidelines; suspension or revocation of registration; penalty under Section 15 EP Act (Rs 10,000 to Rs 15 lakh plus Rs 10,000 per day while continuing).", "exposure": { "lateFeePerDay": 10000, "fixedPenalty": 10000, "maxPenalty": 1500000, "other": [ "Environmental compensation per CPCB EC guidelines under rule 22", "Suspension or revocation of registration" ], "basis": "Rule 22 E-Waste (Management) Rules 2022; Section 15 EP Act as substituted by Jan Vishwas Act 2023." }, "overrides": [ { "period": "FY2024-25-Q1", "due": "2025-08-15", "originalDue": "2024-07-31", "reason": "CPCB notice File No. CP/14/2024-WM-III-HO-CPCB-HO dated 14-07-2025 further extended the time for filing FY 2024-25 quarterly and annual returns on the E-Waste EPR portal from 30-06-2025 to 15-08-2025", "source": { "title": "CPCB notice dated 14-07-2025 - FY 2024-25 e-waste quarterly and annual returns extended to 15-08-2025", "url": "https://cpcb.nic.in/openpdffile.php?id=UmVwb3J0RmlsZXMvMTc1MV8xNzUyNjQ0NzIwX21lZGlhcGhvdG85NTY2LnBkZg==" } }, { "period": "FY2024-25-Q2", "due": "2025-08-15", "originalDue": "2024-10-31", "reason": "CPCB notice File No. CP/14/2024-WM-III-HO-CPCB-HO dated 14-07-2025 further extended the time for filing FY 2024-25 quarterly and annual returns on the E-Waste EPR portal from 30-06-2025 to 15-08-2025", "source": { "title": "CPCB notice dated 14-07-2025 - FY 2024-25 e-waste quarterly and annual returns extended to 15-08-2025", "url": "https://cpcb.nic.in/openpdffile.php?id=UmVwb3J0RmlsZXMvMTc1MV8xNzUyNjQ0NzIwX21lZGlhcGhvdG85NTY2LnBkZg==" } }, { "period": "FY2024-25-Q3", "due": "2025-08-15", "originalDue": "2025-01-31", "reason": "CPCB notice File No. CP/14/2024-WM-III-HO-CPCB-HO dated 14-07-2025 further extended the time for filing FY 2024-25 quarterly and annual returns on the E-Waste EPR portal from 30-06-2025 to 15-08-2025", "source": { "title": "CPCB notice dated 14-07-2025 - FY 2024-25 e-waste quarterly and annual returns extended to 15-08-2025", "url": "https://cpcb.nic.in/openpdffile.php?id=UmVwb3J0RmlsZXMvMTc1MV8xNzUyNjQ0NzIwX21lZGlhcGhvdG85NTY2LnBkZg==" } }, { "period": "FY2024-25-Q4", "due": "2025-08-15", "originalDue": "2025-04-30", "reason": "CPCB notice File No. CP/14/2024-WM-III-HO-CPCB-HO dated 14-07-2025 further extended the time for filing FY 2024-25 quarterly and annual returns on the E-Waste EPR portal from 30-06-2025 to 15-08-2025", "source": { "title": "CPCB notice dated 14-07-2025 - FY 2024-25 e-waste quarterly and annual returns extended to 15-08-2025", "url": "https://cpcb.nic.in/openpdffile.php?id=UmVwb3J0RmlsZXMvMTc1MV8xNzUyNjQ0NzIwX21lZGlhcGhvdG85NTY2LnBkZg==" } } ], "sources": [ { "title": "E-Waste (Management) Rules 2022 (CPCB copy)", "url": "https://cpcb.nic.in/uploads/Projects/E-Waste/e-waste_rules_2022.pdf", "kind": "rules" }, { "title": "E-Waste (Management) Amendment Rules 2024, G.S.R. 164(E)", "url": "https://cpcb.nic.in/uploads/Projects/E-Waste/E-waste-Third-Amendment-Rules-2024.pdf", "kind": "notification" }, { "title": "CPCB notice dated 14-07-2025 - FY 2024-25 quarterly and annual returns extended to 15-08-2025", "url": "https://cpcb.nic.in/openpdffile.php?id=UmVwb3J0RmlsZXMvMTc1MV8xNzUyNjQ0NzIwX21lZGlhcGhvdG85NTY2LnBkZg==", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due by the end of the month after each quarter (31 Jul, 31 Oct, 31 Jan, 30 Apr). Producers are expected to buy EPR certificates proportionately every quarter. Extensions are normally granted for quarterly and annual returns together (FY 2024-25 both moved to 15-08-2025); the reported FY 2025-26 extension to 30-09-2026 probably covers the last quarter too but this was not confirmed, so no override is set.", "code": "EPR E-WASTE Q" }, { "id": "other-fssai-annual-return-d1", "title": "FSSAI annual return (Form D-1) on FoSCoS", "form": "Form D-1 (Annual Return)", "category": "other", "authority": "FSSAI / State Food Safety Commissioners", "summary": "Licensed food manufacturers and importers file an online annual return on FoSCoS, separately for each licence, covering every class of food product handled in the previous financial year.", "applicability": "Holders of a State or Central FSSAI licence who manufacture (including repackers and relabellers), import, or manufacture for export. Registration (basic) holders are not covered. From 1 April 2026 FSSAI revised the thresholds (registration up to Rs 1.5 crore turnover, State licence above Rs 1.5 crore up to Rs 50 crore, Central licence above Rs 50 crore), so manufacturers that migrate to registration should fall outside D-1.", "audience": [ "company", "llp", "firm", "individual", "importer-exporter" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 31, "monthOffset": 2 }, "law": "Regulation 2.1.13, Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations 2011, as applied by FSSAI orders dated 18-12-2020 and 10-11-2022; Regulation 2.1.7(2) as substituted by the FSS (Licensing and Registration of Food Businesses) Amendment Regulations 2026 (notified 10-03-2026)", "penalty": "Rs 100 per day from 1 June until filing, capped at 5 times the annual licence fee (FSSAI order dated 10-11-2022, applicable from FY 2021-22); FSSAI has said waiver requests will not be considered. Under regulation 2.1.7(2) as substituted on 10-03-2026, a licence is deemed suspended while the return is outstanding after the due date, no food business may be carried on during suspension, and the suspension ends once the return is filed with the penalty.", "exposure": { "lateFeePerDay": 100, "other": [ "Late fee capped at 5 times the annual licence fee (FSSAI order 10-11-2022)", "Licence deemed suspended until the return is filed with the late fee (reg 2.1.7(2), from 10-03-2026)", "Revised return after 31 May costs one or two years of licence fee plus GST (FSSAI order 08-01-2024)" ], "basis": "Reg 2.1.13(3) FSS Licensing and Registration Regulations 2011 as modified by FSSAI order of 10-11-2022; reg 2.1.7(2) as substituted in March 2026." }, "sources": [ { "title": "FSSAI - Compendium of FSS (Licensing and Registration of Food Businesses) Regulations 2011, reg 2.1.13", "url": "https://www.fssai.gov.in/upload/uploadfiles/files/Compendium_Licensing_Regulations.pdf", "kind": "rules" }, { "title": "FSSAI order 10-11-2022 - capping of penalty for delayed annual returns", "url": "https://www.fssai.gov.in/docs/whatsnew/advisories-orders/636c99269f006Order_Annual_Return_10_11_2022.pdf", "kind": "circular" }, { "title": "FSSAI advisory 16-04-2024 - annual return submission by food businesses", "url": "https://www.fssai.gov.in/docs/whatsnew/advisories-orders/661e73c35373eRevised%20annual%20return.pdf", "kind": "circular" }, { "title": "FSSAI order 18-12-2020 - mandatory online annual return, Form D-2 discontinued", "url": "https://www.fssai.gov.in/docs/food-law/advisory/5fe1c2422c4beOrder_Mandatory_Annual_Return_FBO_21_12_2020.pdf", "kind": "circular" }, { "title": "FSSAI order 08-01-2024 - updated or revised annual return on FoSCoS", "url": "https://www.fssai.gov.in/docs/whatsnew/advisories-orders/659d37a4645f0order_09.01.pdf", "kind": "circular" }, { "title": "FSS (Licensing and Registration of Food Businesses) Amendment Regulations 2026, notification dated 10-03-2026", "url": "https://www.fssai.gov.in/docs/whatsnew/gazette/69b2a2c804123Notification%20dt%2010.03.2026.pdf", "kind": "notification" }, { "title": "FSSAI FAQs dated 27-03-2026 on the 2026 licensing amendment (perpetual licences, new thresholds)", "url": "https://www.fssai.gov.in/docs/whatsnew/advisories-orders/69c6a23234827order_27032026.pdf", "kind": "faq" } ], "verified": "2026-10-14", "confidence": "high", "notes": "The half-yearly Form D-2 for milk and milk products was discontinued by the FSSAI order of 18-12-2020 (milk units now file the D-1 manufacturer return), although the proviso is still printed in regulation 2.1.13. Filing is online only on FoSCoS since FY 2020-21. A revised return is allowed free up to 31 May and, for a fee, until 31 March of the following year. FSSAI has granted one-off extensions at the end of May in some years (FY 2023-24 moved to 30-06-2024); none was found for FY 2025-26. Licences are perpetual from 2026 (no renewal), but the annual licence fee and the annual return remain. The Second Amendment Regulations of 23-06-2026 changed record keeping and FIFO/FEFO storage only, not the return.", "code": "FSSAI D-1" }, { "id": "other-hazardous-waste-annual-return", "title": "Hazardous waste annual return (Form 4) to SPCB", "form": "Form 4", "category": "other", "authority": "SPCBs / PCCs", "summary": "Authorised occupiers handling hazardous and other wastes, importers of such wastes and operators of treatment, storage and disposal facilities file an annual return in Form 4 on wastes generated, stored, recycled, imported or disposed of in the previous financial year.", "applicability": "Occupiers holding an authorisation under rule 6 of the HOWM Rules 2016 (generation, collection, storage, recycling, pre-processing, co-processing, utilisation, disposal), importers of hazardous and other wastes, operators of common or captive disposal facilities, and (from 2024) deposition centres for domestic hazardous waste.", "audience": [ "company", "llp", "firm", "importer-exporter" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 30, "monthOffset": 3 }, "law": "Rules 6(5), 13(8), 16(6) and 20(2), Hazardous and Other Wastes (Management and Transboundary Movement) Rules 2016 (G.S.R. 395(E), 4-04-2016); rule 40 as substituted by G.S.R. 698(E) dated 12-11-2024", "penalty": "Since the HOWM Second Amendment Rules 2024 (12-11-2024), contraventions attract penalty under Section 15 EP Act: Rs 10,000 to Rs 15 lakh, plus Rs 10,000 per day while continuing; the authorisation can also be suspended or cancelled.", "exposure": { "lateFeePerDay": 10000, "fixedPenalty": 10000, "maxPenalty": 1500000, "other": [ "Suspension or cancellation of authorisation by the SPCB", "Liability for environmental damage (rule 23)" ], "basis": "Rule 40 HOWM Rules 2016 as substituted on 12-11-2024, pointing to Section 15 EP Act as substituted by Jan Vishwas Act 2023." }, "sources": [ { "title": "HOWM Rules 2016 (CPCB copy)", "url": "https://cpcb.nic.in/uploads/hwmd/HWM_Rules_2016.pdf", "kind": "rules" }, { "title": "HOWM Second Amendment Rules 2024, G.S.R. 698(E) dated 12-11-2024 - penalty under Section 15 EP Act", "url": "https://cpcb.nic.in/uploads/hwmd/HOWM-Tenth-Amendment-Rules-2024.pdf", "kind": "notification" }, { "title": "HOWM (Amendment) Rules 2024, G.S.R. 177(E) dated 12-03-2024 - deposition centres file Form 4", "url": "https://cpcb.nic.in/uploads/hwmd/HOWM-Ninth-Amendment-Rules-2024.pdf", "kind": "notification" }, { "title": "Jan Vishwas Act 2023 amendments to the EP Act 1986 (Haryana SPCB copy)", "url": "https://hspcb.org.in/uploads/ep_act_rules/Amendment_in_ep_act_1986.pdf", "kind": "act" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Due 30 June after the financial year to which the return relates; the mode of filing (online or physical) is set by each SPCB. No HOWM amendment after 12-11-2024 was listed on the CPCB rules page.", "code": "HW FORM 4" }, { "id": "other-posh-ic-annual-report", "title": "POSH Internal Committee annual report", "form": "Internal Committee annual report (contents under Rule 14)", "category": "other", "authority": "District Officer (State Women and Child Development Department)", "summary": "The Internal Committee prepares an annual report for each calendar year on sexual harassment complaints received, disposed of and pending for over 90 days, awareness workshops held and action taken, and submits it to the employer and the District Officer.", "applicability": "Every employer that must constitute an Internal Committee (workplaces with 10 or more employees), in any sector. The employer must also disclose the number of cases and their disposal in its own annual report (for companies, the Board's report) or, where no report is prepared, intimate them to the District Officer.", "audience": [ "employer", "company", "llp", "firm" ], "frequency": "annual", "schedule": { "kind": "annual", "basis": "calendar", "day": 31, "monthOffset": 1 }, "law": "Sections 21, 22 and 26, Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013; Rule 14, Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Rules 2013", "penalty": "Fine up to Rs 50,000 under Section 26 for contravening the Act or rules; on a repeat conviction, up to twice the punishment and possible cancellation, withdrawal or non-renewal of the licence or registration needed to carry on the business.", "exposure": { "maxPenalty": 50000, "other": [ "Repeat offence: up to twice the punishment", "Repeat offence: cancellation, withdrawal or non-renewal of business licence or registration" ], "basis": "Section 26 POSH Act 2013 - fine up to Rs 50,000 for contravening the Act or rules." }, "sources": [ { "title": "MWCD - Sexual Harassment of Women at Workplace Act 2013", "url": "https://www.wcd.gov.in/documents/uploaded/1710219823.pdf", "kind": "act" }, { "title": "MWCD - Sexual Harassment of Women at Workplace Rules 2013 (rule 14)", "url": "https://www.wcd.gov.in/documents/uploaded/1719914401_2NUqe91gql.pdf", "kind": "rules" }, { "title": "MWCD legislations page (SHe-Box live notice)", "url": "https://www.wcd.gov.in/documents/legislations", "kind": "portal" }, { "title": "eLearnPOSH - annual report deadline and checklist", "url": "https://elearnposh.com/posh-annual-report-2025-updates-deadlines-checklist/", "kind": "secondary" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "The Act and central rules fix the calendar-year basis but no submission date. 31 January of the following year is the date commonly used and demanded by District Officers, but no state order prescribing it could be opened in this pass, so treat the date as indicative and check the local District Officer's notice (some districts, e.g. Gurugram, reportedly also ask for a compliance checklist). MWCD's SHe-Box portal is live; consultancy notes say employers are expected to record Internal Committee details and filing status there from 2025, but no official mandate was located.", "code": "POSH" }, { "id": "other-rera-annual-audit-form5", "title": "RERA annual audited statement of accounts (Form 5)", "form": "Annual statement of accounts certified by a CA (called Form 5 in several states)", "category": "other", "authority": "State RERA", "summary": "Promoters get their project accounts audited by a practising chartered accountant within six months after the financial year and upload a CA-certified statement confirming that amounts collected were used for the project and withdrawals matched the percentage of completion.", "applicability": "Promoters of ongoing registered real estate projects maintaining the designated project account under Section 4(2)(l)(D).", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 30, "monthOffset": 6 }, "law": "Section 4(2)(l)(D), Real Estate (Regulation and Development) Act 2016, read with state RERA rules; e.g. Goa RERA circular F.No.3/RERA/Off.Matters/2019/40 dated 10-01-2020", "penalty": "Penalty under Section 60 RERA Act of up to 5 percent of the estimated cost of the project for contravening Section 4.", "exposure": { "other": [ "Penalty up to 5 percent of estimated project cost (Section 60 RERA Act)" ], "basis": "Section 60 RERA Act 2016 for contravention of Section 4, as cited in the Goa RERA circular of 10-01-2020." }, "sources": [ { "title": "Goa RERA circular dated 10-01-2020 - annual statement of accounts by 30 September", "url": "https://rera.goa.gov.in/Commonimage?IMG_PATH=5/0WkPfo5LroVL2qNvJBHg==", "kind": "circular" } ], "verified": "2026-10-14", "confidence": "high", "notes": "Six months after 31 March gives 30 September, and Goa RERA expressly requires upload on or before that date. Form names (Form 5 in states such as Maharashtra) and upload procedures vary, and some authorities have given one-off extensions (Goa did for FY 2019-20); MahaRERA rules were not checked in this pass.", "code": "RERA FORM 5" }, { "id": "other-rera-quarterly-update", "title": "RERA quarterly project update by promoter", "form": "Quarterly progress report (QPR) on the state RERA portal", "category": "other", "authority": "State RERA", "summary": "Promoters of registered real estate projects update the project webpage every quarter with units and garages booked, construction status with photographs, approvals received or pending, and related financial progress.", "applicability": "Promoters of every real estate project registered with a state or union territory RERA, until project completion.", "audience": [ "company", "llp", "firm", "individual" ], "frequency": "quarterly", "schedule": { "kind": "quarterly", "daysAfter": 15 }, "law": "Section 11(1), Real Estate (Regulation and Development) Act 2016, read with state RERA rules and regulations (e.g. rule 14, Haryana Real Estate (Regulation and Development) Rules 2017 and HRERA Gurugram (Quarterly Progress Report) Regulations 2018)", "penalty": "Penalty under Section 61 RERA Act of up to 5 percent of the estimated cost of the project for contravening the Act (Section 11 duties).", "exposure": { "other": [ "Penalty up to 5 percent of estimated project cost (Section 61 RERA Act)" ], "basis": "Section 61 RERA Act 2016 for contravention of Section 11 obligations." }, "sources": [ { "title": "HRERA Gurugram (Quarterly Progress Report) Regulations 2018", "url": "https://haryanarera.gov.in/regulations/Quarterly_Progress_ReportGURUGRAMRegulations2018.pdf", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "medium", "notes": "Timeline varies by state. Haryana requires the update within fifteen days of the end of each quarter, used here as the default. MahaRERA and most other state portals could not be reached to confirm their windows or any late fees; Section 61 was not re-read in this pass. Confirm with the relevant authority.", "code": "RERA QPR" }, { "id": "other-swm-bulk-waste-generator-annual-return", "title": "Bulk waste generator annual return (SWM Rules 2026)", "form": "Annual return on the centralised solid waste portal", "category": "other", "authority": "Local bodies / SPCBs (MoEFCC, CPCB portal)", "summary": "Bulk waste generators file an annual return on the centralised online portal on their Extended Bulk Waste Generator Responsibility (EBWGR) obligation, including EBWGR certificates procured for the solid waste they generate.", "applicability": "Bulk waste generators under the Solid Waste Management Rules 2026 - institutional and other listed users such as government departments, PSUs, private companies and educational institutions - whose premises have a floor area of 20,000 sq m or more, or water use of 40,000 litres per day, or waste generation of 100 kg per day. They must also register with the local body on the portal.", "audience": [ "company", "llp", "firm", "trust" ], "frequency": "annual", "schedule": { "kind": "annual", "day": 30, "monthOffset": 3 }, "law": "Rule 6(a) and 6(h), Solid Waste Management Rules 2026 (S.O. 388(E) dated 27-01-2026), in force 1-04-2026; rule 17 (environmental compensation)", "penalty": "Environmental compensation levied by the SPCB/PCC on the polluter-pays principle under rule 17 and CPCB guidelines; rule 17(5) keeps action under the EP Act available in addition.", "exposure": { "other": [ "Environmental compensation per CPCB guidelines under rule 17", "Action under the Environment (Protection) Act 1986 in addition (rule 17(5))" ], "basis": "Rule 17 Solid Waste Management Rules 2026." }, "effective": { "from": "2026-04-01", "to": null }, "sources": [ { "title": "Solid Waste Management Rules 2026, S.O. 388(E) dated 27-01-2026 (CPCB copy)", "url": "https://cpcb.nic.in/uploads/MSW/SWM_2026.pdf", "kind": "rules" } ], "verified": "2026-10-14", "confidence": "high", "notes": "New obligation. The rule says only 'by 30th June every year'; since the rules took effect on 1-04-2026, the first return should cover FY 2026-27 and fall due on 30-06-2027 (inference - confirm on the portal). Bulk waste generators that cannot process wet waste on site must buy EBWGR certificates from the local body. The same rules set quarterly returns (by the 15th of the first month of the next quarter) for certain other entities, not modelled here.", "code": "SWM BULK" } ] }