Compliance Calendar

Key statutory due dates for GST, Income Tax, TDS, ROC filings, and FSSAI compliance — all in one place for Gujarat MSMEs.

Staying compliant is the backbone of running a healthy business in India. Missed deadlines attract interest penalties, late fees, and in some cases, prosecution. This calendar consolidates the most critical filing deadlines that Gujarat's small and medium enterprises face throughout the year — from monthly GST summary returns to annual MCA filings.

All dates are sourced directly from theCBIC GST Portal,Income Tax Department,Ministry of Corporate Affairs (MCA), andFSSAI. Deadlines may shift in a given year — always verify against the official portal before filing.

For businesses in Gujarat's key sectors — textiles and apparel, diamond and gems, pharmaceuticals, agro and food processing, and chemical manufacturing — FSSAI compliance and annual renewals are especially critical. If you operate a food processing unit near Surat, Rajkot, or the Bhavnagar industrial belt, the December FSSAI annual return and April license renewal should be on your radar from day one.

Return / Filing	Frequency	Due Date	Description	Source	FinTax24 Service
GSTR-1 (Outward Supplies)	Monthly	11th of the following month	Details of all outward supplies made during the tax period. Businesses with turnover above ₹5 crore must file monthly; businesses below ₹5 crore can opt for quarterly return.	CBIC / GST Portal	File now →
GSTR-3B (Summary Return)	Monthly	20th of the following month	Summary return with details of outward supplies, input tax credit claimed, and tax payable. Dual staggered deadlines exist: 20th (general) and 22nd/24th for special category states.	CBIC / GST Portal	File now →
CMP-08 (Composition Tax Payment)	Quarterly	31st of the month following the quarter	Statement-cum-challan for payment of tax by Composition dealers. Must be filed even if no transactions occurred during the quarter.	CBIC / GST Portal	File now →
GSTR-4 (Composition Scheme)	Quarterly	18th of the month following the quarter	Quarterly return for taxpayers registered under the Composition Scheme (turnover up to ₹1.5 crore). Accompanied by payment of tax at applicable rates.	CBIC / GST Portal	File now →
TDS Certificate (Form 16/16A)	Quarterly	15th of the month following the quarter	TDS certificates to be issued to deductees. Form 16 for salary, Form 16A for other payments. Quarter ending March must be issued by 15th June.	Income Tax Portal	Know more →
TDS Quarterly Return (TCS)	Quarterly	31st of the month following the quarter	TDS/TCS quarterly statement (Form 27Q for individuals/others, Form 27EQ for companies) covering July–September, October–December, January–March, and April–June.	Income Tax Portal	File now →
AOC-4 (Annual Financial Statement)	Annual	29th November (within 30 days of AGM)	Annual financial statements (Balance Sheet, Profit & Loss Account, Notes) filed with ROC in MCA e-governance portal. Companies Act 2013 requires filing within 30 days of AGM.	MCA / Ministry of Corporate Affairs	Stay compliant →
Company Income Tax Return	Annual	30th November of the assessment year	Income tax return filing for companies registered under the Companies Act, 2013. Companies must file ITR-6 and are required to pay advance tax in four quarterly installments.	Income Tax Portal	File now →
DIR-3 KYC (Director KYC)	Annual	30th June of the year	Every individual holding a DIN (Director Identification Number) must complete KYC verification annually through the MCA portal. Non-compliance results in deactivation of DIN.	MCA / Ministry of Corporate Affairs	Know more →
FSSAI Annual Return (Form FSSAI Annual Return)	Annual	31st December of the following year	Annual return to be filed by all food business operators (FBOs) with annual turnover above ₹12 lakh. Contains details of food products manufactured, sold, imported, and export.	FSSAI / Food Safety and Standards Authority of India	Know more →
FSSAI License Renewal	Annual	30th April (30 days before expiry)	FSSAI Registration Certificates (up to ₹12 lakh turnover) and Licenses (above ₹12 lakh) must be renewed annually. Applications for renewal can be filed up to 30 days before expiry.	FSSAI / Food Safety and Standards Authority of India	Renew now →
GSTR-9 (Annual Return)	Annual	31st December of the following year	Annual return summarizing the entire year's outward supplies, input tax credit, taxes paid, and other relevant information. Mandatory for all registered GST taxpayers.	CBIC / GST Portal	Know more →
GSTR-9C (Reconciliation Statement)	Annual	31st December of the following year	Reconciliation statement linking audited financial statements with GST returns. Mandatory for taxpayers with aggregate turnover exceeding ₹2 crore in a financial year.	CBIC / GST Portal	Know more →
Income Tax Return (Non-Audit)	Annual	31st July of the assessment year	ITR filing for individuals and HUFs not requiring tax audit (turnover below ₹1 crore, or ₹10 crore with一角 audited accounts). Extended deadlines may apply in certain years.	Income Tax Portal	File now →
Income Tax Return (Tax Audit)	Annual	30th September of the assessment year	ITR filing for businesses and professionals where a tax audit is mandatory (turnover above ₹1 crore, or ₹10 crore with specified conditions). Requires audited financial statements.	Income Tax Portal	File now →
ITR-4 Sugam (Presumptive Income)	Annual	31st July of the assessment year	Presumptive taxation scheme for small businesses and professionals with turnover below ₹3 crore (with一角 audited books) or ₹75 lakh for profession. Simplified ITR Form 4 for businesses opting for presumptive taxation.	Income Tax Portal	File now →
LLP ITR (Annual Return)	Annual	30th May of the following year	Annual return and statement of accounts for Limited Liability Partnerships. Form 8 (statement of accounts) and Form 11 (annual return) must be filed with MCA.	MCA / Ministry of Corporate Affairs	Know more →
MGT-7 (Annual Return)	Annual	29th November (within 60 days of AGM)	Annual return summarizing shareholder information, board meetings, remuneration, and other corporate governance details. Filed with ROC via MCA portal.	MCA / Ministry of Corporate Affairs	Stay compliant →
Tax Audit Report (Form 3CA/3CB)	Annual	30th September of the assessment year	Tax audit report to be filed by an experienced professional for businesses exceeding the prescribed turnover thresholds. Accompanies the ITR for audit cases.	Income Tax Portal	Know more →
Form ADT-3 (Appointment of Auditor)	Event-based	15th June (or 14 days of AGM, whichever earlier)	Intimation to ROC regarding appointment or re-appointment of statutory auditor. Must be filed within 15 days of the AGM or 14 days of the meeting resolving appointment.	MCA / Ministry of Corporate Affairs	—
GST Registration	Event-based	Within 30 days of becoming liable	Any business with turnover exceeding ₹40 lakh (₹20 lakh for services) or making interstate supplies must register under GST. New businesses should apply immediately upon crossing the threshold.	CBIC / GST Portal	Register now →
PAN Application / Correction	Event-based	As applicable	Permanent Account Number (PAN) is mandatory for all businesses and individuals filing income tax returns. Application is made through the NSDL or UTIITSL portal.	NSDL / UTIITSL Portal	—

* Deadlines are indicative and based on standard statutory schedules. Always verify the exact due date for the relevant financial year on the official government portal. Late filing fees and interest apply from the day after the due date.

Last Updated: 2026-10-06