Statutory Compliance Calendar for Employers in India

1. Executive Answers

The calendar has three layers, and each needs a different control.

The recurring monthly anchors

Quarterly rhythm: salary and non-salary TDS statements on 31 July, 31 October, 31 January and 31 May, and advance tax instalments on 15 June, 15 September, 15 December and 15 March.

What is due in the next 60 days (from 9 October 2026)

• 10 October: Professional Tax in States with a 10th due date
• 11 October: GSTR-1 for September (monthly filers)
• 15 October: September EPF and ESIC contributions, the first cycle with the split-month Rs 25,000 ceiling computation
• 20 October: GSTR-3B for September, and Professional Tax in States with a 20th due date
• 31 October: Q2 salary TDS statement (Form 138) and non-salary statements (Forms 140 and 144); MSME Form 1 for April to September; income-tax return for audit cases, subject to any notified extension
• 30 November: statutory bonus for the year ended 31 March 2026 (eight months from year-end under the Code on Wages)
• 31 December: Maharashtra Labour Welfare Fund (second half); annual GST return (GSTR-9) for the previous financial year

The cost of calendar fragmentation. In a multi-State group, each statute is typically tracked by a different person in a different spreadsheet. The consequences are structural: duplicated effort, no single view of what is due this week, State dates missed because the team assumed the head-office State's date, and no escalation when a filing slips. The financial cost is the sum of per-statute interest and fees: 12% per annum plus graded damages on late PF, interest and a daily late fee on GST, month-wise interest on late TDS deposit, and State-specific penalties on PT and LWF. The management cost is higher: a default in one statute prompts scrutiny of the rest.

Operating rule: a statutory deadline is a system output, not a reminder. Each obligation needs an owner, a preparation date, a payment target date ahead of the legal date, an approver, and evidence of completion.

2. Scope & Applicability

2.1 National frameworks

2.2 State-specific enactments

2.3 Headcount and geography triggers

• Crossing 10 employees: ESIC (where the 10 threshold applies), OSHWC applicability, POSH Internal Committee.
• Crossing 20 employees: EPF, statutory bonus, Grievance Redressal Committee, and ESIC where the State threshold is 20.
• Crossing 50 contract workers: principal employer and contractor licensing.
• Crossing 300 workers: Standing Orders and prior-permission rules for layoff, retrenchment and closure.
• New State or location: a new PT, LWF, establishment, EPF sub-code and ESIC code set, each with its own calendar.
• Inter-State employee posting: assess PT and LWF at the worksite State.

Each trigger is also a calendar event: when headcount or footprint crosses a threshold, the register should add the new obligations on the same day.

3. Detailed Guide

3.1 Monthly remittance windows

The 7th window: tax and wages

• Deposit TDS deducted in the previous month (30 April for March deductions).
• Pay monthly wages for the previous month, with electronic wage slips.

The 11th window: GST outward supplies

• GSTR-1 for monthly filers. Quarterly filers under the QRMP scheme file on the 13th after quarter-end and pay tax monthly through the challan.

The 15th window: social security

• Upload the ECR, generate the challan and pay EPF, EPS, EDLI and administration charges.
• Upload the ESIC contribution file and pay.
• Treat the 15th as the working deadline, and target payment two working days earlier.

The 20th window: GST payment and State levies

• GSTR-3B and tax payment for monthly filers, with interest on late tax payment at 18% per annum and a daily late fee.
• Professional Tax in States with a 20th due date.

State-specific monthly dates

• Telangana (10th), Gujarat (15th), Karnataka (20th), West Bengal (21st) are commonly cited PT dates. Maharashtra requires monthly payment by month-end for larger employers, with different options for smaller ones. Confirm each date against the State's current notification.

Month-end: payroll-to-statutory reconciliation, ledger tie-out, evidence archive and next-month input freeze.

3.2 Quarterly cycles

TDS statements (current forms)

Before each filing, reconcile deducted tax to challans, correct PAN and section or payment code errors, and clear TRACES default notices from previous quarters. The annual salary certificate (Form 130, earlier Form 16) is issued after the final quarter's statement, with the issue date set in the Income-tax Rules, 2026.

Advance tax: 15 June, 15 September, 15 December and 15 March, at the cumulative percentages prescribed.

GST for QRMP filers: quarterly GSTR-1 and monthly payment, with GSTR-3B on the 22nd or 24th after quarter-end depending on State grouping.

Internal quarterly reviews: contractor licence and proof review, overtime and hours analysis, safety and committee records, State rule changes.

3.3 Half-yearly cycles

• ESIC contribution periods: April to September and October to March. Re-test wage-ceiling eligibility at the start of each period.
• Labour Welfare Fund: half-yearly in some States (for example, Maharashtra on 30 June and 31 December).
• Contractor and vendor returns: contractors under the legacy contract labour regime filed half-yearly returns shortly after each half-year. The OSHWC framework prescribes return formats and periodicity through its rules, so confirm the applicable return, filing window and responsible party (contractor or principal employer) under the Central or State rules.
• MSME Form 1 (companies): outstanding payments to micro and small enterprises beyond 45 days, due 30 April (October to March) and 31 October (April to September).
• Vendor compliance audit: a principal-employer practice, aligned to the contractor return cycle.

3.4 Annual corporate and labour cycles

Tax and corporate

• 15 June: annual salary TDS certificate (Form 130), as specified in the Rules.
• 30 June: Form DPT-3 (return of deposits), where applicable.
• 30 September: AGM for companies with a 31 March year-end; tax audit report where applicable.
• Within 30 days of AGM: financial statements (Form AOC-4). Within 60 days of AGM: annual return (Form MGT-7).
• 31 July / 31 October: income-tax return for non-audit and audit cases respectively, subject to any extension notified for the year.
• 31 December: annual GST return (GSTR-9) and reconciliation statement where applicable.

Labour and workplace

• Bonus: within eight months of financial year-end (30 November for a March year-end).
• Annual returns under the Labour Codes: prescribed in the Central and State rules. Under the legacy regime, factory annual returns fell due by 31 January and many State PT annual returns by 31 March or 30 June. Confirm the date for each State.
• Registration, licence and consent renewals: each has its own expiry. Load the expiry date and a 60-day renewal start date for each location.
• POSH annual report: to the employer and the District Officer, with disclosure in the company's annual report where required.
• Health check-ups, safety audits and committee reconstitution: annual cycles under the OSHWC framework and the State rules.
• Gratuity and leave provisioning: annual actuarial valuation, with monthly accrual.
• Labour Welfare Fund annual dates: for example, Karnataka's annual contribution by 31 January.

3.5 Master calendar architecture

The calendar should be a register, not a list of dates. Each row should carry the following fields:

1. Obligation ID and description
2. Legal entity, location and State
3. Statute and portal
4. Periodicity and legal due date
5. Internal target date (typically two working days before the legal date for payments, five for returns)
6. Preparer, approver and escalation owner
7. Input dependencies (for example, payroll freeze, TAN, UAN data)
8. Evidence required (challan, acknowledgement, portal screenshot)
9. Status and completion date
10. Source of the rule and effective date (notification or circular)

Control design

• Single source: one register for all entities and States, with filters by owner, State and statute.
• Automated alerts: alerts at 10, 5 and 2 working days before the internal target date, escalating to the approver and then the department head.
• Holiday logic: compute due dates against State and bank holidays, but do not rely on holiday extensions unless the authority has notified one.
• Rule change log: record each notification, the effective date, and the calendar rows changed, with a named owner for monitoring State amendments.
• Evidence-gated closure: a row closes only when the acknowledgement is attached.
• Management dashboard: on-time filing rate, open items by owner and State, items due in the next 30 days, and notice register.

4. Table / Checklist

Master calendar readiness checklist

• Every entity, location and State listed with registrations, TANs, codes and licence expiry dates
• Every obligation above mapped to an owner, an approver and an internal target date
• State PT and LWF dates verified from current notifications and sourced in the register
• Alerts configured at 10, 5 and 2 working days
• Evidence-gated closure in place
• Rule change log with a named monitor for each State
• Dashboard reviewed weekly by Finance and HR heads

5. Common Mistakes

1. Treating deadlines as transactions, not as a system. A due date is handled when someone remembers it. Consequence: periodic defaults, no accountable owner, and the same errors repeating across cycles. In aggregate, interest, damages and fees accumulate across statutes.
2. Missing State-specific Professional Tax calendar variances. Applying one State's date, slab or return format to all locations. Consequence: interest and penalties in the affected State, and recurring short deposits that compound month by month.
3. Relying on manual calendar reminders. Personal calendars and spreadsheets that depend on one person. Consequence: a missed date when that person is absent or leaves, with no escalation path.
4. Using outdated forms and sections. Filing or planning under Form 24Q, Section 192 or Form 16 for Tax Year 2026-27. Consequence: rejected statements, challan code errors, and TRACES defaults.
5. Ignoring the Rs 25,000 EPF ceiling and ESIC period reset. Calendars that carry the date but not the parameter change. Consequence: correctly timed but short contributions, then arrear filings with interest.
6. Paying on the last day. Initiating payment on the due date and hitting a portal or bank failure. Consequence: a late payment with interest and damages, and a weak position when the cause is a known risk that the calendar should have buffered.
7. Omitting licence and registration expiries. Factory, contract labour, Shops and Establishments, trade licence and pollution consents are tracked in different departments. Consequence: operating without a valid licence, penalties and inspection findings.
8. No event-driven entries. Crossing a headcount threshold, opening a branch or engaging contract workers without triggering registration and calendar updates. Consequence: late registration, back-dated contribution demands and penalties.
9. No rule-change process. State amendments, new notifications and circulars never reach the calendar. Consequence: correctly executed filings on wrong dates, rates or forms.
10. Closing items without evidence. Marking filed without acknowledgement, or without payment confirmation. Consequence: inability to prove timely compliance in an inquiry, and unnoticed rejections.
11. Late-filing clean-up in bulk. Letting several periods lapse and filing together. Consequence: cumulative late fees, interest and damages, and a heightened chance of a notice or inspection.

6. Action Plan: 30-60-90 Day Master Calendar Implementation

Days 1-30: Inventory and baseline

1. Entity and location master: list every legal entity, location and State, with TAN, GSTIN, EPF and ESIC codes, PT and LWF registrations, establishment and factory licences, and expiry dates.
2. Obligation inventory: for each entity and location, list every obligation under Section 4 that applies, using the headcount and geography triggers in Section 2.
3. Current-state mapping: record who owns each obligation today, which tools they use, and the last 12 months of filing dates.
4. Gap and default review: identify late filings, open notices, pending registrations and licences that have expired or are about to expire.
5. Immediate corrections: file overdue returns and clear defaults, starting with items with personal-liability exposure (deducted but not deposited).
6. Verify State dates: source each PT, LWF and licence date from the current State notification and record the reference.

Days 31-60: Build and configure

1. Design the register: use the field set in Section 3.5, with internal target dates, owners, approvers and escalation owners.
2. Load the calendar: enter all recurring, periodic, annual and licence obligations for the next 12 months, with holiday logic.
3. Set the alert rules: alerts at 10, 5 and 2 working days before the internal target date, with escalation to the approver and then the department head.
4. Define evidence standards: the document that proves each obligation closed, and where it is stored.
5. Pilot: run two live cycles (a monthly anchor and a quarterly return) through the new register and fix the gaps.
6. Parameter updates: reflect the Rs 25,000 EPF ceiling, ESIC period dates, new TDS forms and sections, and State changes in the relevant rows.

Days 61-90: Embed, govern and verify

1. Go live across all entities and States, retiring personal and departmental trackers.
2. Governance rhythm: weekly 15-minute review of items due in the next 14 days, a monthly leadership report, and a quarterly audit of the register against statutory sources.
3. Rule-change control: appoint a monitor per State and per central statute, with a change log and an update turnaround.
4. Event triggers: link headcount, new-location and new-contractor events from HR and procurement to the register.
5. Mock audit: pick ten obligations at random and produce the filing, payment evidence and approver trail within a set time.
6. Metrics: on-time rate, items closed with evidence, days of buffer, open notices and exposure, reported to leadership.

Frequently asked questions