1. TDS (Tax Deducted at Source) & TCS (Tax Collected at Source)
TDS Payment — Monthly
If you deduct TDS in a month, you generally need to deposit it by the 7th of the next month:
| Month of Deduction | Last Date for TDS Deposit |
|---|---|
| April | 7 May |
| May | 7 June |
| June | 7 July |
| ---- | ---- |
| December | 7 Jan |
| January | 7 Feb |
| February | 7 Mar |
| March | 30 Apr |
For Government offices, if tax is deducted & paid without challan (book entry), it must be deposited on the same day as deduction.
TDS/TCS Return Filing (Quarterly)
Form & period • Due date
Form 24Q / 26Q / 27Q — Quarterly TDS returns:
- Q1 (Apr–Jun): 31 July
- Q2 (Jul–Sep): 31 October
- Q3 (Oct–Dec): 31 January
- Q4 (Jan–Mar): 31 May (next year)
TCS returns also follow the same quarterly due dates.
2. Income Tax Return (ITR) Filing — Due Dates
Regular Filing Deadlines
Under recent Budget rules, due dates for filing Income-Tax Returns vary by taxpayer type:
| Taxpayer Category | Due Date (unless extended by notification) |
|---|---|
| Individuals (non-audit) | 31 July |
| Non-audit businesses & Trusts | 31 August |
| Audit cases (requiring tax-audit) | 31 October |
Revised Returns
Under the latest norms, taxpayers can revise their ITR till 31 March (next year) by paying a small fee (Rs 5,000 or Rs 1,000 based on income).
3. Advance Tax — Pay-as-You-Earn
If your total tax liability (after TDS) exceeds ₹10,000, you must pay advance tax in instalments as below:
For Individuals & Other Assessee
| Date | Minimum Tax Paid (Cumulative) |
|---|---|
| 15 June | 15% |
| 15 Sept | 45% |
| 15 Dec | 75% |
| 15 Mar | 100% |
For Companies
| Date | Minimum Tax Paid (Cumulative) |
|---|---|
| 15 June | 15% |
| 15 Sept | 45% |
| 15 Dec | 75% |
| 15 Mar | 100% |
Interest under Sections 234B/234C applies if you miss advance tax due dates.
4. Goods & Services Tax (GST) Return Due Dates
GST returns are filed monthly or quarterly, depending on turnover and scheme:
Common GST Return Deadlines
| Return Form | What It Is | Standard Due Date |
|---|---|---|
| GSTR-1 | Outward supplies | 11th of next month (monthly) / 13th after quarter |
| GSTR-3B | Summary return & payment | 20th of next month (monthly) / 22nd or 24th after quarter |
| GSTR-7 | GST TDS | 10th of next month |
| GSTR-8 | GST TCS | 10th of next month |
| GSTR-6 | Input Service Distributor | 13th of next month |
| GSTR-5 | Non-resident taxable person | 13th of next month |
| GSTR-9 | Annual return | 31 December (following FY) |
Note: For quarterly filers under the QRMP scheme, GSTR-1 and GSTR-3B deadlines have special monthly/quarterly timelines.