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A compliance calendar every Indian SME should keep on the wall

By Abhishek Kumar · B.Com (Accounting & Finance)Apr 15, 2026 5 min read
Most SME penalties come from missing recurring dates, not from complex tax. A simple calendar covering monthly GST returns, quarterly TDS returns and the annual income tax deadline keeps you penalty-free — and keeps cash from leaking into late fees and interest.

The recurring dates to track

  • GSTR-1 and GSTR-3B — monthly or quarterly, depending on your scheme.
  • TDS returns — quarterly (31 Jul, 31 Oct, 31 Jan, 31 May).
  • Advance tax — quarterly instalments.
  • Income tax return — annual, by the due date for your category.

Why missed dates hurt

Late GST filing runs a daily late fee plus interest; late TDS returns cost ₹200/day under section 234E. Individually small, they add up — and repeated defaults attract scrutiny.

Make it automatic

The reliable fix is to put compliance on a calendar someone owns, with reminders ahead of each date. Outsourcing this means the deadlines are simply handled.

Need this reviewed for your case?

Send your situation to an expert if the amount is material, the deadline is close, or a notice is involved. Talk to an expert.

Reviewed by Abhishek Kumar. General information, not individual tax advice — rules change, so confirm current rules for your situation before acting.

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