The 2027 Master Compliance Calendar (All Laws, One Page)
A single-page 2027 compliance calendar for Indian businesses covering PF, ESI, GST, tax, ROC, POSH and labour code deadlines across the year.
A single, reliable compliance calendar is the difference between routine filings and last-minute penalty notices - here is a one-page view of the recurring and fixed 2027 deadlines that apply to most Indian employers and companies.
Key facts at a glance
- PF contributions are due by the 15th of the following month; ESI contributions follow the same 15th deadline.
- TDS payments are due by the 7th of the following month (except March, which has a later deadline).
- Company AGMs are generally required within six months of financial year end (by 30 September for a March year-end).
- Form AOC-4 is due within 30 days of the AGM; Form MGT-7/MGT-7A within 60 days of the AGM.
- Companies requiring a tax audit face a 30 September tax audit report deadline and 31 October ITR deadline.
- The DPDP Act's full substantive obligations become enforceable from 13 May 2027.
- GST annual return (Form GSTR-9) is typically due by 31 December following the financial year.
How to use this calendar
Treat the deadlines below as anchors, not a complete list - your actual obligations depend on your entity type, headcount, turnover, sector and state. Use this as the skeleton and layer your sector-specific dates (FSSAI renewal, factory licence renewal, S&E Act renewal) on top of it.
Monthly recurring deadlines
| Filing | Due date | Applies to |
|---|---|---|
| PF contribution (ECR) | 15th of following month | Employers with 20+ employees |
| ESI contribution | 15th of following month | Employers with 10+ employees (1+ hazardous) |
| Professional tax (varies by state) | State-specific, often 15th-20th | Employers per state P.Tax rules |
| TDS payment | 7th of following month | All tax deductors |
| GST GSTR-1 (monthly filers) | 11th of following month | Regular GST taxpayers |
| GST GSTR-3B | 20th of following month (varies by category) | Regular GST taxpayers |
Quarterly deadlines
| Filing | Typical due date | Applies to |
|---|---|---|
| TDS return (Form 24Q/26Q) | End of month following quarter | All tax deductors |
| GST QRMP scheme return | 22nd/24th of month after quarter (state-dependent) | Small taxpayers under QRMP |
| Advance tax instalments | 15 Jun, 15 Sep, 15 Dec, 15 Mar | Businesses with tax liability above threshold |
Annual deadlines through 2027
| Filing / event | Typical due date | Applies to |
|---|---|---|
| AGM | Within 6 months of FY end (by 30 Sep for Mar FY end) | All companies except OPCs |
| Form AOC-4 | Within 30 days of AGM | All companies |
| Form MGT-7 / MGT-7A | Within 60 days of AGM | All companies |
| Tax audit report | 30 September | Entities subject to tax audit |
| Income tax return (audit cases) | 31 October | Companies and audited entities |
| Income tax return (non-audit cases) | 31 July | Individuals, non-audit businesses |
| GST annual return (GSTR-9) | 31 December | Regular GST taxpayers above threshold |
| FLA return (FEMA) | 15 July | Companies with FDI or overseas investment |
| POSH Internal Committee annual report | Per scheme year, typically Dec-Jan | Employers with 10+ employees |
The 2027-specific dates to circle
Two deadlines are unusual to 2027 and worth flagging separately from the routine calendar above. First, the DPDP Act's full substantive obligations - notice requirements, consent mechanics, security safeguards, breach reporting, and data-principal rights - become enforceable from 13 May 2027, with no stated grace period, so any business handling personal data digitally should have its compliance programme operational well before that date, not starting on it.
Second, the four Labour Codes (Wages, Industrial Relations, Social Security, and Occupational Safety, Health and Working Conditions) came into force nationally on 21 November 2025, but because labour is a concurrent subject, each state must separately notify its own rules before the Codes are fully operational there. As of mid-2026 most states had not yet fully notified, so through 2027 employers should track their specific state's notification status rather than assume uniform, nationwide applicability on a single date.
Building your own calendar
A generic calendar like this one is a starting point, not a substitute for one tailored to your business. The dates that actually matter to you depend on:
- Entity type - private limited company, LLP, partnership or proprietorship each have different ROC and tax obligations.
- Headcount - PF kicks in at 20+ employees, ESI at 10+ (1+ for hazardous units), POSH ICC at 10+.
- State - professional tax, Shops & Establishments renewal, and Labour Code rollout timing all vary by state.
- Sector - FSSAI, fire safety, factory licensing and sector-specific renewals add their own dates.
The safest practice is to consolidate every applicable deadline into one shared calendar with reminders set at least two weeks in advance, and to name a single owner per filing so nothing falls between departments.
If you are not sure which of these deadlines actually apply to your business, ComplianceCheck's state-wise compliance assessment can give you a clear picture in a few minutes.
Sources
- EPFO - epfindia.gov.in
- ESIC - esic.gov.in
- GST portal - gst.gov.in
- Income Tax Department - incometax.gov.in
- Ministry of Corporate Affairs - mca.gov.in
- MeitY - meity.gov.in
- Ministry of Labour and Employment - labour.gov.in
This guide is general information, not legal advice. Requirements vary by state, sector and headcount - confirm specifics with a compliance professional or the relevant authority.
Frequently Asked Questions
- What are the main recurring monthly compliance deadlines for an Indian employer?
- Most employers file PF contributions by the 15th of the following month, ESI contributions by the 15th of the following month, TDS payment by the 7th of the following month, and GST returns on staggered dates depending on the return type and taxpayer category.
- When is the annual ROC filing due for a private limited company?
- Form AOC-4 (financial statements) is generally due within 30 days of the AGM, and Form MGT-7 or MGT-7A (annual return) within 60 days of the AGM, with the AGM itself typically required within six months of the financial year end.
- When is the income tax return due for companies subject to audit?
- For companies and other assessees requiring a tax audit, the income tax return deadline is typically 31 October of the assessment year, following a tax audit report deadline of 30 September.
- Is there a fixed date for the DPDP Act's substantive obligations to kick in during 2027?
- Yes, the DPDP Act's full substantive obligations - notice, consent, security safeguards, breach reporting and data-principal rights - become enforceable from 13 May 2027, with no stated grace period.
- What POSH-related deadline should employers track annually?
- Employers with an Internal Committee must ensure it submits its annual report, and increasingly should register the Internal Committee on the government's SHe-Box portal, given the current push toward mandatory ICC registration.
- Should businesses still track Labour Code deadlines in 2027?
- Yes. The four Labour Codes came into force nationally on 21 November 2025, but each state must separately notify its own rules, so employers should track their specific state's notification status through 2027 rather than assume uniform applicability.
- What is the best way to avoid missing a compliance deadline?
- Maintain a single calendar covering every applicable law - labour, tax, GST, ROC and sector-specific - with reminders set at least two weeks before each due date, and assign clear internal ownership for each filing.
Check your status
State-Wise Compliance Check
Identifies which state-specific laws apply to your business — Professional Tax, Labour Welfare Fund, and Shops & Establishment deadlines.