Compliance guides
Due dates · Tax
How is late TDS deposit interest calculated?
How section 201(1A) interest on a late TDS deposit is computed at 1.5% per month or part of a month, why 1% applies to late deduction instead, a worked example where a two-day delay costs 3%, which challan matches which deduction, and the deposit dates behind the calculation.
Due dates · Tax
What is the due date for TDS payment?
TDS deposit due dates by deductor type under Rule 30, the 7th of the next month rule with the March exception, the 30-day rule for 26QB, 26QC, and 26QD, which challan you use, and the 1% and 1.5% late interest under section 201(1A).
Due dates · Tax
When is the quarterly TDS return due?
Quarterly TDS return due dates for Form 24Q, 26Q, and 27Q, when Form 16 and 16A must be issued, the late fee under section 234E, the penalty under section 271H, nil declarations on TRACES, and how to confirm dates on official sources.
Due dates · Tax
What are the advance tax due dates under section 211?
Advance tax due dates for individuals and businesses under section 211, the Rs 10,000 rule under section 208, interest under sections 234B and 234C in plain language, the presumptive single-installment rule, and how to pay on the official portal.
Due dates · Tax
When is the tax audit report due under section 44AB?
The tax audit report under section 44AB is usually due before the ITR date for audited cases. See the audit report vs ITR timeline, Form 3CA/3CB/3CD, section 44AB thresholds, the section 271B penalty, and how CBDT extensions work.
Due dates · Tax
Is the ITR last date the same as verification?
The ITR filing last date under section 139(1) and the 30-day verification deadline are two different clocks. See the filing due date by taxpayer category, what a late verification does to your filing date, and the Form 26AS and AIS checklist to finish before you file.
Due dates · GST
What is the GSTR-3B due date for monthly and QRMP filers?
GSTR-3B due dates for monthly filers and the QRMP scheme, how the 22nd and 24th state split works, interest and late fee for late filing, and where CBIC posts due-date changes.
Due dates · GST
When is GSTR-1 due for monthly and QRMP filers?
GSTR-1 due dates for monthly and QRMP filers, how the Invoice Furnishing Facility works, how GSTR-1 feeds GSTR-2B and GSTR-3B, and where CBIC posts extensions.
Due dates · Tax
What is the ITR filing last date under section 139(1)?
The ITR filing last date depends on your taxpayer category under section 139(1). See the usual due dates for non-audit, audit, and company cases, how filing differs from verification, how CBDT extensions work, and how to confirm the date on official sources.