Overview
Compliance management is often neglected by early-stage startups, leading to penalties, investor concerns, and operational disruptions. Understanding and adhering to periodic filing and payment schedules is essential for ensuring legal continuity and financial discipline.
Monthly/Quarterly Compliance Deadlines
| Compliance Area | Frequency | Deadline |
| GST Returns (GSTR-1, GSTR-3B) | Monthly/Quarterly | 11th & 20th of each month |
| TDS Payment & Return | Monthly | Payment: 7th of next month; Return: Quarterly |
| PF & ESI Payment | Monthly | 15th of each month |
| Professional Tax (State-specific) | Monthly/Quarterly | Varies by state |
| Advance Tax | Quarterly | 15th June, 15th Sept, 15th Dec, 15th March |
Annual Compliance Deadlines
| Compliance Requirement | Applicable Entity | Deadline |
| Income Tax Return Filing | All entities | 31st July / 30th Sept / 31st Oct |
| Statutory Audit | Companies, LLPs | Before ITR due date |
| Annual ROC Filings (AOC-4, MGT-7) | Companies | 30 days and 60 days from AGM, respectively |
| DIR-3 KYC | Directors of Companies | 30th September |
| MSME Form 1 | Companies with MSME vendors | Half-yearly (April & October) |
Common Pitfalls
- Forgetting quarterly TDS return deadlines.
- Ignoring DIR-3 KYC, which can deactivate DINs.
- Delayed ROC filings due to pending audits.
Recommendations - Use a compliance calendar or software.
- Assign internal ownership for tracking deadlines.
- Consult professionals quarterly for status checks.
Conclusion
A structured compliance approach prevents legal and financial disruptions. Startups should institutionalize tracking mechanisms and stay ahead of statutory obligations to maintain trust with stakeholders.
