Missing a due date costs money — late fees, interest and, in some cases, blocked input tax credit for your customers. Here are the dates most small and medium businesses need to track.
GST returns
- GSTR-1 (sales): 11th of the next month for monthly filers. Businesses in the QRMP scheme file quarterly, by the 13th of the month after the quarter.
- GSTR-3B (summary return and tax payment): 20th of the next month for monthly filers. QRMP filers pay monthly and file quarterly — the 22nd of the month after the quarter in Karnataka and other "category 1" states.
- GSTR-9 (annual return): 31 December after the end of the financial year, where applicable.
TDS and TCS
From 1 April 2026, the Income-tax Act, 2025 replaced the Income-tax Act, 1961. Section numbers and form numbers have changed, and the Act uses the term "tax year", but the rhythm of deduction, deposit and quarterly statements continues.
- Deposit of TDS/TCS: by the 7th of the following month. For tax deducted in March, TDS is due by 30 April.
- Quarterly TDS statements: 31 July (April–June), 31 October (July–September), 31 January (October–December) and 31 May (January–March).
- TDS certificates: issue them to deductees within the prescribed time after filing each statement.
Three habits that prevent penalties
- Reconcile your purchase register with GSTR-2B every month before filing GSTR-3B.
- Deduct TDS when you book the expense, not when you remember at year-end.
- Keep one compliance calendar for the whole business — and give one person ownership of it.
Due dates can be extended by government notification, and rules differ for some businesses. Check the latest position or ask us before you file.