Home › Forms and returns
Forms and returns: India’s compliance calendar by practice area
The periodic forms, returns and renewals under the main Indian legislations, sorted into the twelve Lawbeez practice areas. In Lawbeez you can track each one for yourself or a client, mark each period as filed and send the next due date to your calendar.
Due dates are as set by the Act or Rules. Governments often extend them by notification, and some depend on the client’s own dates. Always check the official portal before filing.
AllCriminal Laws (3)Family & Matrimonial (3)Succession, Wills & Trusts (4)Property & Real Estate (3)Civil Litigation (2)Corporate, Commercial & ADR (10)Banking, Insolvency & Recovery (5)Labour & Employment (6)Consumer & Insurance (5)Taxation & GST (15)Cyber, IP & Data Privacy (7)Constitutional & Writs (2)
Criminal Laws
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| Licence renewal | Renewal of arms licence | Arms Act, 1959 — s.15; Arms Rules, 2016 | Arms licence holders. | Every 5 years | Before the licence expires | Possession on an expired licence is an offence. |
| Compliance of bail conditions | Reporting under bail conditions | BNSS, 2023 — ss.480–485 | Persons released on bail with reporting conditions. | As ordered | On the days and at the police station fixed by the court | Bail can be cancelled. |
| Default bail check | 60 or 90-day custody limit during investigation | BNSS, 2023 — s.187(3) | Counsel for an accused in custody. | Event-linked | 60 or 90 days from the first remand, depending on the offence | The right to default bail is lost once the charge sheet is filed. |
Family & Matrimonial
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| Inventory and accounts | Guardian of property: inventory and accounts | Guardians and Wards Act, 1890 — s.34 | Court-appointed guardians of a minor’s property. | Annual | Inventory within 6 months of appointment; accounts as the court directs (usually yearly) | Court may remove the guardian or attach security. |
| Memorandum of marriage | Registration of marriage | Tamil Nadu Registration of Marriages Act, 2009 | Parties to a marriage solemnised in Tamil Nadu. | Event-linked | Within 90 days of the marriage (later with a fee) | Fine under the Act; delay complicates later proof. |
| Payment as ordered | Maintenance payments under a court order | BNSS, 2023 — s.144; personal laws | Persons ordered to pay maintenance. | Monthly | On the date fixed in the order each month | Warrant to levy the amount and imprisonment under s.144(3). |
Succession, Wills & Trusts
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| Form 10B / 10BB | Audit report of a charitable or religious trust | Income-tax Act, 1961 — s.12A(1)(b) | Registered trusts and institutions. | Annual | One month before the return due date (30 September) | Exemption can be denied for the year. |
| ITR-7 | Return of income of a trust | Income-tax Act, 1961 — s.139(4A) | Charitable and religious trusts and institutions. | Annual | 31 October | Late fee; exemption at risk. |
| Form 10BD | Statement of donations received | Income-tax Act, 1961 — s.80G(5)(viii); Rule 18AB | Trusts approved under s.80G. | Annual | 31 May; donor certificates (Form 10BE) follow | Fee under s.234G and penalty. |
| Inventory and account | Executor’s or administrator’s inventory and account | Indian Succession Act, 1925 — s.317 | Executors and administrators who obtained probate or letters of administration. | Event-linked | Inventory within 6 months of the grant; account within 1 year | Court can enforce; liability for wilful default. |
Property & Real Estate
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| Quarterly update | Quarterly project progress update | RERA, 2016 — s.11(1) | Promoters of registered projects. | Quarterly | Each quarter on the RERA website (TN RERA: within 15 days of the quarter end) | Penalty under s.61. |
| Form 5 (annual report on statement of accounts) | Audited statement of project accounts | RERA, 2016 — s.4(2)(l)(D) | Promoters of registered projects. | Annual | Within 6 months of the end of each financial year | Penalty under s.61. |
| Property tax | Half-yearly property tax | Tamil Nadu urban local body laws | Owners of property in urban local bodies. | Half-yearly | Within 30 days of the start of each half-year (Chennai); check your local body | Penalty interest on arrears. |
Civil Litigation
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| Receiver’s accounts | Accounts of a court receiver | CPC — Order XL Rule 3 | Receivers appointed by a civil court. | As ordered | At the periods the court directs | Court may attach the receiver’s property. |
| Execution petition | Time limit to execute a decree | Limitation Act, 1963 — Art.136 | Decree holders. | Event-linked | Within 12 years of the decree becoming enforceable | Execution becomes time-barred. |
Corporate, Commercial & ADR
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| AGM | Annual general meeting | Companies Act, 2013 — s.96 | Every company other than a one-person company. | Annual | Within 6 months of the end of the financial year (30 September) | Penalty under s.99; Tribunal may call the meeting. |
| AOC-4 / AOC-4 XBRL | Financial statements | Companies Act, 2013 — s.137 | Every company. | Annual | Within 30 days of the AGM (30 October if the AGM is on 30 September) | Additional fee per day and penalty. |
| MGT-7 / MGT-7A | Annual return | Companies Act, 2013 — s.92 | Every company (MGT-7A for small companies and one-person companies). | Annual | Within 60 days of the AGM (29 November if the AGM is on 30 September) | Additional fee per day and penalty. |
| ADT-1 | Intimation of auditor’s appointment | Companies Act, 2013 — s.139 | Every company appointing or re-appointing an auditor. | Event-linked | Within 15 days of the meeting that appointed the auditor | Additional fee. |
| DIR-3 KYC | KYC of directors | Companies (Appointment and Qualification of Directors) Rules, 2014 — Rule 12A | Every individual holding a DIN. | Annual | 30 September (check the frequency currently notified by MCA) | DIN deactivated; reactivation fee. |
| DPT-3 | Return of deposits and outstanding loans | Companies (Acceptance of Deposits) Rules, 2014 — Rule 16 | Companies other than government companies. | Annual | 30 June | Additional fee and penalty. |
| MSME Form I | Half-yearly return of dues to micro and small enterprises | MSMED Act, 2006 — s.9; Specified Companies Order | Companies with dues over 45 days to micro or small suppliers. | Half-yearly | 31 October (April–September) and 30 April (October–March) | Penalty under s.405 of the Companies Act. |
| Form 11 | Annual return of an LLP | LLP Act, 2008 — s.35 | Every LLP. | Annual | 30 May | Additional fee per day. |
| Form 8 | Statement of account and solvency | LLP Act, 2008 — s.34 | Every LLP. | Annual | 30 October | Additional fee per day. |
| FLA return | Annual return on foreign liabilities and assets | FEMA, 1999 — RBI directions | Entities that received foreign direct investment or made overseas investment. | Annual | 15 July | Treated as a FEMA contravention; late submission fee. |
Banking, Insolvency & Recovery
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| Form 15G / 15H | Declaration for interest without TDS | Income-tax Act, 1961 — s.197A | Depositors with income below the taxable limit (15H for senior citizens). | Annual | At the start of each financial year, before the first interest credit | TDS is deducted; refund only through the return. |
| Life certificate (Jeevan Pramaan) | Annual life certificate for pensioners | Pension rules and bank instructions for pension disbursement | Pensioners drawing pension through a bank. | Annual | November each year (pensioners aged 80 and above may submit from 1 October) | Pension is withheld until the certificate is given. |
| KYC update | Periodic updating of KYC | PMLA, 2002; RBI KYC Master Direction, 2016 | Account holders, as called for by the bank. | Every 2–10 years | At least every 2 years (high risk), 8 years (medium) or 10 years (low risk) | Partial freezing of the account. |
| CTR / CCR / NTR | Cash and other transaction reports to FIU-IND | PMLA, 2002 — s.12; PML (Maintenance of Records) Rules, 2005 | Reporting entities: banks, NBFCs, intermediaries and specified professionals. | Monthly | 15th of the following month | Fine under s.13 of PMLA. |
| STR | Suspicious transaction report | PMLA, 2002 — s.12; PML Rules, 2005 — Rule 8 | Reporting entities. | Event-linked | Within 7 days of concluding that a transaction is suspicious | Fine under s.13 of PMLA. |
Labour & Employment
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| ECR and challan | Provident fund contributions and electronic challan-cum-return | Code on Social Security, 2020 (EPF Scheme, 1952) | Establishments covered by EPF. | Monthly | 15th of the following month | Damages and interest; employee contributions withheld are an offence. |
| Monthly contribution | ESI contributions | Code on Social Security, 2020 (ESI Regulations) | Establishments covered by ESI. | Monthly | 15th of the following month | Interest and damages. |
| Payment and register | Statutory bonus | Code on Wages, 2019 — bonus provisions | Employers covered by the bonus provisions. | Annual | Within 8 months of the close of the accounting year (30 November for an April–March year) | Recovery with interest; prosecution. |
| Annual report | Internal Committee annual report | POSH Act, 2013 — s.21; Rule 14 | Every employer with an Internal Committee; the employer forwards it to the District Officer. | Annual | After each calendar year (most District Officers ask for it by 31 January) | Fine under s.26 for non-compliance. |
| Form A | Labour welfare fund contribution | Tamil Nadu Labour Welfare Fund Act, 1972 | Employers in Tamil Nadu covered by the Act. | Annual | 31 January for the previous calendar year | Interest and penalty under the Act. |
| Unified annual return | Annual return under the Labour Codes | Labour Codes, 2019–2020 and State Rules | Establishments covered by the Codes. | Annual | As notified in the Central or State Rules — check your State | Penalty under the relevant Code. |
Consumer & Insurance
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| Form D-1 | Annual return of food business operators | FSS Act, 2006; Licensing Regulations — Reg. 2.1.13 | Licensed manufacturers, importers and certain other food businesses. | Annual | 31 May for the previous financial year | Late fee per day. |
| Verification and stamping | Re-verification of weights and measures | Legal Metrology Act, 2009 — s.24; General Rules, 2011 | Traders and businesses using weighing or measuring instruments. | Annual | Every 12 months (24 months for some instruments), from the last stamping date | Penalty and seizure of unverified instruments. |
| Insurance policy | Third-party motor insurance renewal | Motor Vehicles Act, 1988 — s.146 | Every owner of a motor vehicle used in a public place. | Annual | Before the policy expires | Offence under s.196; no cover for third-party claims. |
| PUC certificate | Pollution under control certificate | Central Motor Vehicles Rules, 1989 — Rule 115 | Owners of motor vehicles. | Periodic | Before the validity printed on the certificate ends | Fine under s.190(2) of the MV Act. |
| Driving licence renewal | Renewal of driving licence | Motor Vehicles Act, 1988 — s.14 | Licence holders. | Periodic | Before expiry (validity depends on age and vehicle class) | Driving without a valid licence is an offence. |
Taxation & GST
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| GSTR-1 | Statement of outward supplies | CGST Act, 2017 — s.37 | Every regular GST registrant. Quarterly (QRMP) filers file by the 13th of the month after the quarter. | Monthly | 11th of the following month | Late fee under s.47; it also holds up the next return. |
| GSTR-3B | Summary return and payment of tax | CGST Act, 2017 — s.39 | Every regular GST registrant. QRMP filers file by the 22nd or 24th of the month after the quarter, depending on the State. | Monthly | 20th of the following month | Late fee under s.47 and interest under s.50 on tax paid late. |
| GSTR-7 | Return for GST deducted at source | CGST Act, 2017 — s.51 | Government departments and other notified deductors. | Monthly | 10th of the following month | Late fee and interest. |
| CMP-08 | Composition tax statement-cum-challan | CGST Act, 2017 — s.10; Rule 62 | Composition taxpayers. | Quarterly | 18th of the month after each quarter | Interest on tax paid late. |
| GSTR-4 | Annual return of a composition taxpayer | CGST Act, 2017 — s.39(2) | Composition taxpayers. | Annual | 30 April after the financial year | Late fee under s.47. |
| GSTR-9 | Annual return | CGST Act, 2017 — s.44 | Registrants with aggregate turnover above ₹2 crore (optional below that). | Annual | 31 December after the financial year | Late fee under s.47. |
| GSTR-9C | Self-certified reconciliation statement | CGST Act, 2017 — s.44; Rule 80(3) | Registrants with aggregate turnover above ₹5 crore. | Annual | With GSTR-9, by 31 December | Late fee under s.47. |
| ITR-1 to ITR-7 | Return of income | Income-tax Act, 1961 — s.139 (Income-tax Act, 2025 from tax year 2026-27) | Individuals, firms, companies and trusts with taxable income or other filing triggers. | Annual | 31 July (no audit); 31 October (audit cases); 30 November (transfer pricing cases) | Late fee and interest; some losses cannot be carried forward. |
| Challan ITNS 280 | Advance tax instalments | Income-tax Act, 1961 — ss.208–211 | Anyone whose tax for the year, after TDS, is ₹10,000 or more. | Quarterly | 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%) | Interest under ss.234B and 234C. |
| Challan ITNS 281 | Deposit of TDS and TCS | Income-tax Act, 1961 — s.200; Rule 30 | Every deductor or collector, including employers and those paying rent or professional fees above the limits. | Monthly | 7th of the following month (tax deducted in March: 30 April) | Interest under s.201(1A); disallowance of the expense. |
| 24Q, 26Q, 27Q, 27EQ | Quarterly TDS and TCS statements | Income-tax Act, 1961 — s.200(3); Rule 31A | Every deductor or collector. | Quarterly | 31 July, 31 October, 31 January, 31 May | Fee under s.234E and penalty under s.271H. |
| Form 16 | TDS certificate to employees | Income-tax Act, 1961 — s.203; Rule 31 | Employers. | Annual | 15 June after the financial year | Penalty under s.272A(2)(g). |
| Form 16A | TDS certificate for non-salary payments | Income-tax Act, 1961 — s.203; Rule 31 | Deductors. | Quarterly | Within 15 days of the quarterly statement due date | Penalty under s.272A(2)(g). |
| Form 3CA / 3CB with 3CD | Tax audit report | Income-tax Act, 1961 — s.44AB | Businesses and professionals above the audit thresholds. | Annual | 30 September (one month before the return due date) | Penalty under s.271B. |
| Form 61A | Statement of specified financial transactions | Income-tax Act, 1961 — s.285BA; Rule 114E | Banks, registrars, mutual funds and other specified reporting persons. | Annual | 31 May after the financial year | Penalty under s.271FA. |
Cyber, IP & Data Privacy
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| TM-R | Renewal of trade mark registration | Trade Marks Act, 1999 — s.25 | Trade mark owners. | Every 10 years | Within 6 months before expiry (restoration possible later with surcharge) | Mark is removed from the register. |
| Renewal fee | Annual renewal fee for a patent | Patents Act, 1970 — s.53; Rule 80 | Patentees, from the third year. | Annual | Before the end of each year from the patent date (6-month extension with fee) | Patent lapses; restoration under s.60. |
| Form 3 | Extension of design registration | Designs Act, 2000 — s.11 | Registered design proprietors. | Once at 10 years | Before the first 10 years end, for a further 5 years | Registration ceases; restoration under s.12. |
| GI-4 / GI-5 | Renewal of geographical indication or authorised user | Geographical Indications of Goods Act, 1999 — s.18 | Registered proprietors and authorised users. | Every 10 years | Before the 10-year term expires | Removed from the register. |
| Monthly compliance report | Grievance and takedown report | IT (Intermediary Guidelines) Rules, 2021 — Rule 4(1)(d) | Significant social media intermediaries. | Monthly | Every month, published on the website | Loss of safe harbour under s.79. |
| Logs and incident reports | Log retention and cyber incident reporting | IT Act, 2000 — s.70B(6); CERT-In Directions, 2022 | Service providers, intermediaries, data centres and body corporates. | Continuous | Keep logs for a rolling 180 days; report incidents within 6 hours | Punishable under s.70B(7). |
| DPIA and audit | Annual data protection impact assessment and audit | DPDP Act, 2023 — s.10; DPDP Rules, 2025 | Significant data fiduciaries, once the provision is in force. | Annual | Once every 12 months (check the commencement date of the Rule) | Penalty under the Schedule. |
Constitutional & Writs
| Form | What it is | Law | Who files | Frequency | Due | If late |
|---|---|---|---|---|---|---|
| Proactive disclosure | Updating suo motu disclosures | RTI Act, 2005 — s.4(1)(b) | Public authorities. | Annual | Update every year (DoPT guidance); keep current | Complaint to the Information Commission. |
| Renewal application | Renewal of certificate of practice | BCI Certificate and Place of Practice (Verification) Rules, 2015 | Every practising advocate. | Every 5 years | Every 5 years from the date of the certificate | Advocate cannot practise until renewed. |
Track your filings
Sign up free to track forms for your clients and get every next due date in your calendar.
Frequently asked questions
When is GSTR-3B due?
For monthly filers, GSTR-3B is due on the 20th of the following month. Quarterly (QRMP) filers file by the 22nd or 24th of the month after the quarter, depending on the State.
When are TDS returns due?
Quarterly TDS and TCS statements are due on 31 July, 31 October, 31 January and 31 May.
When are PF and ESI contributions due?
By the 15th of the following month.
When must a company file AOC-4 and MGT-7?
AOC-4 within 30 days of the AGM and MGT-7 within 60 days of the AGM. With an AGM on 30 September, that is 30 October and 29 November.