Filing deadlines
Advance Tax — 3rd instalment (75%) — 15 Dec GSTR-1 (monthly) — 11th every month GSTR-3B (monthly) — 20th every month TDS payment (monthly) — 7th every month GSTR-9 / 9C annual return — 31 Dec Belated / revised ITR — 31 Dec AOC-4 / MGT-7 (ROC) — 30 / 60 days from AGM TDS / TCS return — Q3 (Oct–Dec) — 31 Jan Advance Tax — 4th instalment (100%) — 15 Mar Tax Audit Report — Sec 63, Income Tax Act 2025 (Sec 44AB, 1961) — 30 Sep ITR — Tax Audit cases — 31 Oct Standard due dates shown — extensions per CBDT/GST Council circular may apply Advance Tax — 3rd instalment (75%) — 15 Dec GSTR-1 (monthly) — 11th every month GSTR-3B (monthly) — 20th every month TDS payment (monthly) — 7th every month GSTR-9 / 9C annual return — 31 Dec Belated / revised ITR — 31 Dec AOC-4 / MGT-7 (ROC) — 30 / 60 days from AGM TDS / TCS return — Q3 (Oct–Dec) — 31 Jan Advance Tax — 4th instalment (100%) — 15 Mar Tax Audit Report — Sec 63, Income Tax Act 2025 (Sec 44AB, 1961) — 30 Sep ITR — Tax Audit cases — 31 Oct Standard due dates shown — extensions per CBDT/GST Council circular may apply