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December Compliance Calendar
Monthly, quarterly and annual checklists for GST, TDS, ROC, Income Tax, EPF and ESIC work.
Review common filings and payments for December Compliance Calendar. Edit this introduction in WordPress; official notifications and taxpayer-specific rules can change the dates.
Standard dates only:
Confirm each deadline on the official portal. Extensions, holidays, state professional tax, turnover and filing scheme can change what applies.
Typical last date
Filing / payment
Applicability
7th
TDS deposit
Tax deducted in the previous month; special rules apply to government deductors
10th
GSTR-7 / GSTR-8
GST TDS deductors / e-commerce operators collecting TCS
11th
GSTR-1 (monthly)
Monthly GST filers reporting outward supplies
13th
GSTR-6 / IFF
Input Service Distributors / eligible QRMP taxpayers
15th
EPF and ESIC contributions
Covered employers for the previous wage month
20th
GSTR-3B (monthly)
Monthly GST return and tax payment
25th
PMT-06
QRMP taxpayers paying tax for month one or two of a quarter
15 December
Advance tax instalment
Taxpayers with advance-tax liability; instalment percentage varies by date
31 December
GSTR-9 / GSTR-9C — common annual due date
Eligible GST registrants for the preceding financial year, unless extended