The Startup Compliance Calendar: Deadlines Indian Founders Can't Miss

The recurring GST, TDS, income tax, PF/ESI and ROC compliance deadlines every Indian startup has to track — and what happens if you miss them.

Gaurav Jain·Chartered Accountant (CA, ICAI)·1 August 2026·6 min read

Missing a compliance deadline rarely feels urgent — until the late fees, interest and notices arrive. Most of these deadlines are predictable and repeat every month, quarter or year. Here's the map.

This is a general overview. Exact dates shift with notifications and depend on your registrations and turnover — always confirm current due dates for your specific case.

Monthly deadlines

ItemTypically dueWhat it is
GST — GSTR-3B20th of next monthSummary return + tax payment
GST — GSTR-111th of next monthOutward supplies (monthly filers)
TDS payment7th of next monthDeposit tax deducted at source
PF & ESI15th of next monthProvident fund & ESI contributions

Quarterly deadlines

  • TDS returns (Form 24Q / 26Q) — filed each quarter after the payment deadlines.
  • GSTR-1 (QRMP filers) — smaller taxpayers under the Quarterly Return Monthly Payment scheme file GSTR-1 quarterly while paying monthly.
  • Advance tax — instalments in June, September, December and March if your tax liability crosses the threshold.

Annual deadlines

  • Income tax return — for the company and, separately, for founders.
  • Tax audit (if applicable based on turnover) before the ITR.
  • ROC filingsAOC-4 (financial statements) and MGT-7 / MGT-7A (annual return) after the AGM.
  • DPT-3 — annual return of deposits / outstanding loans, where applicable.
  • DIR-3 KYC — annual KYC for every director with a DIN.
  • GSTR-9 / 9C — annual GST return and reconciliation (turnover-dependent).

What missing them actually costs

  • GST: late fee per day plus interest on unpaid tax; blocked input credit for your customers.
  • TDS: interest for late deduction/payment, plus a per-day fee for late returns — and disallowance of the expense.
  • ROC: additional fees that escalate steeply the longer you delay, and potential director disqualification for prolonged default.
  • Income tax: interest and penalties, and loss of certain carry-forward benefits if the return is late.

None of these are catastrophic individually — but they compound, they show up in due diligence, and they're entirely avoidable.

The founder-friendly way to handle this

You shouldn't be tracking a dozen deadlines in a spreadsheet. The whole point of automating compliance is that returns get prepared and filed on schedule, and you get a nudge before anything is due — not a notice after.

That's what we do: startup compliance, GST and income tax & TDS, tracked and filed so you never see a late fee. Book a free consultation and we'll map your startup's exact compliance calendar.

Written by

Gaurav Jain

Chartered Accountant (CA, ICAI)

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