Compliance Calendar & Due Date Monitoring

It is a CA-managed system that maps every statutory due date applicable to your specific registrations — GST, TDS/TCS, income-tax, ROC/MCA, PF/ESI, and Professional Tax — sends proactive multi-stage alerts before each date, tracks the documents and data needed to complete each filing on time, and includes a Chartered Accountant's review before submission. It is the tracking and monitoring layer; the underlying filings themselves may be bundled with this service or engaged separately depending on your existing arrangement with PNPC.

The calendar and monitoring function sits above and coordinates all of those individual filing services. If you already engage PNPC for GST returns, payroll, and ROC compliance separately, the calendar consolidates tracking across all of them into a single view and adds the proactive alert and escalation layer. For clients on a comprehensive annual retainer, this monitoring function is typically already built in rather than a separate line item.

Software tools are useful for the reminder mechanism but do not review whether the underlying data is ready, do not chase you when a document has not arrived, do not know if your business just crossed a threshold that creates a new obligation, and are not accountable if a filing is wrong or late. A reminder that fires when your GSTR-3B is not yet reconciled does not prevent the return from being filed incorrectly on time — it just tells you the date arrived.

A typical operating Pvt Ltd with GST registration and employees tracks obligations under at minimum: the CGST/SGST Acts (monthly or quarterly GST returns), the Income-tax Act (TDS deposits, quarterly TDS returns, advance tax instalments, annual ITR), the Companies Act 2013 (Board meetings, AGM, AOC-4, MGT-7, DIR-3 KYC, and any event-based filings), the EPF and ESI Acts (monthly contribution deposits and returns, if headcount thresholds are crossed), and state Professional Tax law. That is five distinct regulatory frameworks running simultaneously, each with its own calendar.

A late fee applies under Section 47 of the CGST Act for each day of delay (subject to prescribed caps that vary by return type and taxpayer category), plus interest under Section 50 on any tax liability paid late. Beyond the direct cost, a pattern of late GST filing can also affect your GST compliance rating, create input tax credit mismatches for your customers who rely on your GSTR-1 data flowing into their GSTR-2B, and in cases of prolonged non-filing, can lead to suspension or cancellation of GST registration.

An additional filing fee of ₹100 per day, per form, applies with no maximum cap under Section 403 of the Companies Act 2013 as amended. A delay of even a few months on both forms can run into tens of thousands of rupees in additional fees alone, before considering the professional cost of eventual regularisation. Persistent non-filing across three consecutive financial years also triggers automatic director disqualification under Section 164(2).

If a company fails to file its annual financial statements or annual returns for any continuous period of three financial years, every director of that company is automatically disqualified from being reappointed as a director of that company or appointed as a director of any other company for a period of five years. The disqualification is automatic in operation — it does not require a separate order or notice, and MCA subsequently publishes the disqualified director list.

For companies and most other taxpayers with an advance tax liability of ₹10,000 or more in a financial year, the standard instalment schedule is: 15% of estimated tax liability by 15 June, 45% cumulative by 15 September, 75% cumulative by 15 December, and 100% cumulative by 15 March. The instalments are computed against your current-year estimated income, not the prior year's actual figures, which means the estimate needs updating through the year as actual results become clearer.

Interest at 1% per month (or part of a month) applies on any shortfall between advance tax paid and 90% of the assessed tax, computed from 1 April following the financial year — this is the mechanism formerly at Section 234B of the Income-tax Act 1961, carried forward into the Income Tax Act 2025. A separate interest charge at 1% per month applies for shortfalls at each individual instalment date, computed on the shortfall for that specific instalment regardless of whether the full year's tax is eventually paid on time — formerly Section 234C. Note that the Income Tax Act 2025 renumbers these provisions; we track them by mechanism, not by section label alone, so a numbering change does not affect what is actually monitored.

PF registration becomes mandatory once an establishment crosses 20 employees; ESI becomes mandatory at 10 employees (in most states, subject to wage ceiling conditions for ESI coverage of individual employees). Once registered, monthly PF and ESI contributions must be deposited by the 15th of the following month, along with the corresponding monthly returns. We track your actual headcount against both thresholds so registration is completed before the obligation arises, and then track the monthly deposit cycle once registered.

Yes. Professional Tax is a state subject, and both the applicability and the due dates vary meaningfully — for example, monthly deduction and payment schedules differ between states like Maharashtra, Karnataka, Telangana, and Tamil Nadu, and some states also require an annual enrolment/registration renewal for the employer. We track the specific schedule for each state you are registered in, rather than applying a generic national assumption.

Yes. Each GSTIN is treated as a distinct registration for filing purposes under GST law, even though they belong to the same PAN. Each state registration has its own GSTR-1 and GSTR-3B (or QRMP) filing obligation, its own annual return if applicable, and potentially different jurisdictional officers and notice histories. We track each GSTIN independently within a single consolidated calendar so nothing is missed by assuming a filing in one state covers another.

Threshold monitoring means we track your actual business metrics — turnover, headcount, specific payment values — against the numeric triggers in tax and regulatory law, so a new compliance obligation is flagged before the transaction that creates it, not discovered afterward. For example: if your turnover is approaching the tax audit threshold (the provision carried forward in substance from the erstwhile Section 44AB of the Income-tax Act 1961 into the Income Tax Act 2025), we flag this months before year-end so audit arrangements and documentation can be prepared in time, rather than scrambling in October when the ITR deadline is close.

Our standard cadence is three alerts: 15 days before the due date (to begin gathering data), 7 days before (a follow-up if data is still outstanding), and 2 days before (a final urgent alert). For filings with longer preparation cycles — such as annual ROC filings or tax audit — the first alert is sent earlier, typically 30–45 days out, given the volume of preparatory work involved.

Our escalation process moves from a routine reminder to a direct follow-up call or message to the designated data owner, and if the deadline is close and data is still outstanding, an alert to a designated senior/management contact at your business. We will file on the best available data by the due date wherever legally permissible to avoid an outright miss, and flag clearly what remains to be corrected or supplemented afterward.

Yes. LLPs have their own calendar — Form 8 (Statement of Account and Solvency) by 30 October and Form 11 (Annual Return) by 30 May each year under the LLP Act 2008, alongside GST, TDS, and income-tax obligations that mirror company requirements where applicable. LLPs do not have Board meeting or AGM requirements, but do have their own event-based filing triggers for partner changes and LLP Agreement amendments.

Yes, where directors, partners, or proprietors are also PNPC clients for their personal tax filings, their individual ITR due dates, advance tax instalments (if applicable), and any TDS/TCS credit reconciliation are tracked alongside the entity's calendar, since these are often interdependent — director remuneration and dividend income flow directly into personal tax computations.

QRMP (Quarterly Return Monthly Payment) is an optional scheme under GST for registered persons with aggregate turnover up to ₹5 crore in the preceding financial year, allowing quarterly GSTR-1 and GSTR-3B filing while still requiring monthly tax payment for the first two months of the quarter (via the fixed-sum or self-assessment method), with B2B invoices for those months optionally reported through the Invoice Furnishing Facility (IFF) so recipients can claim input tax credit without waiting for the quarterly GSTR-1. Opting in or out has its own election window each quarter, and eligibility must be reconfirmed as turnover changes. We track both the election deadline and the resulting filing calendar if you are enrolled.

We coordinate a dual calendar through our Dubai office — the Indian side (GST, TDS, ROC, PF/ESI) sits alongside UAE Corporate Tax return and payment deadlines, VAT return periods, Economic Substance Regulations filings where applicable, and any Free Zone-specific renewal dates. India-UAE DTAA-linked filings such as the outward-remittance certification process (the erstwhile Form 15CA/15CB, now carried forward under the Income Tax Act 2025's current form references) and FEMA's Annual Performance Report for Overseas Direct Investment are tracked as connective items between the two calendars.

Form 15CA was a declaration filed by a remitter before making certain payments to a non-resident, and Form 15CB was a Chartered Accountant's certificate confirming the tax withholding position on that remittance, required for specified categories and thresholds of outward payments under the Income-tax Act read with FEMA regulations. This certification requirement continues in substance under the Income Tax Act 2025, which came into force from 1 April 2026 and has renumbered several sections and reissued some forms under new references — we track the requirement by its underlying function (pre-remittance tax-withholding certification) rather than by a legacy form number alone, so a numbering change does not create a gap in tracking. For businesses with recurring cross-border payments — royalty, professional fees, intercompany charges to a UAE entity — this remains a recurring, transaction-triggered compliance item rather than a single annual date.

PNPC charges a fixed retainer fee scaled to the complexity of your registration profile — the number of GSTINs, whether PF/ESI applies, whether ROC filings are involved, and whether a UAE dual-jurisdiction calendar is required. The fee is confirmed in writing after the compliance profile mapping step, before monitoring begins. For clients already on a comprehensive annual compliance retainer with PNPC, this function is typically included rather than charged separately.

Yes — arguably it is most valuable exactly there, because it converts an informal, person-dependent success record into a structured, resilient system. A business that has never missed a filing because one diligent employee tracks everything personally carries a single point of failure — if that person leaves, is unavailable, or simply misses one date during a busy period, the clean record ends. A managed calendar removes that dependency.

CBIC, CBDT, and MCA periodically issue notifications extending specific due dates, particularly during high-filing-volume periods or in response to portal issues. We monitor these notifications actively and update your calendar and alerts the same week an extension (or, equally importantly, a confirmation that no extension is being granted) is issued, so you are never filing to a stale date in either direction.

Yes. Any notice, query, or intimation you receive from GST, Income-tax, MCA, EPFO, ESIC, or a state Professional Tax department should be shared with PNPC immediately on receipt. We log it with its own response deadline — which is often much shorter than a routine filing window — and track that response as a priority calendar item alongside your regular due dates.

The calendar and monitoring service itself is the tracking, review, and alert layer. Whether PNPC also performs the underlying filings (GST returns, TDS returns, ROC forms, payroll compliance) depends on your overall engagement scope — many clients bundle both, so the same team that tracks the date also prepares and files the return, with a CA reviewing before submission either way.

A calendar reminder tells you a date has arrived. It does not tell you whether the underlying data is ready, whether you have crossed a new threshold that creates an obligation you were not tracking, whether a due date has been extended or moved, or what happens if the person who set the reminder is unavailable that week. It also carries no professional review or accountability if the resulting filing is wrong.

Compliance profile mapping typically takes about a week, given document collection and verification of every registration held. The calendar itself is constructed and alerts configured within a further week, so most clients have a fully operational calendar and monitoring cycle within two to three weeks of engagement start.

Yes. The calendar is a living document, not a static annual build. Any new registration, state expansion, headcount change crossing PF/ESI thresholds, or new sector licence is incorporated into the calendar as soon as it happens, with alerts configured for the newly applicable due dates from that point forward.

Yes. The monthly compliance status report and our filing records together provide a dated history of what was filed, when, and the acknowledgment/reference number for each filing — useful documentation for a statutory audit, a bank loan application, or investor due diligence during a funding round.

Yes, though the immediate priority in that situation is a regularisation exercise — identifying every outstanding filing, computing the actual interest and late fee exposure, and filing the backlog in the correct sequence (since some filings are prerequisites for others). Once current, the calendar and monitoring function then takes over to prevent recurrence. We treat backlog clearance and ongoing monitoring as two connected but distinct phases of the same engagement.

Yes, where applicable. Udyam registration itself does not carry a fixed annual renewal, but the classification (micro/small/medium) is linked to investment and turnover figures that must be kept updated on the Udyam portal, and certain benefits (like MSME Samadhaan protection for delayed payments) depend on the registration being current and accurate. We track when a reclassification update is due based on your actual financial movement.

No. This service tracks and supports timely compliance across filings and deposits; it does not replace the independent statutory audit required for companies and applicable LLPs under the Companies Act or the LLP Act. A well-maintained compliance calendar does, however, make the annual statutory audit materially smoother, since records and reconciliations are current throughout the year rather than reconstructed at year-end.

Data shared for compliance tracking and filing purposes is handled under the same professional confidentiality standards that apply to all PNPC client engagements, accessible only to the engagement team working on your account. We do not share client-specific financial or compliance data with any third party outside the scope of the filings themselves (i.e., the relevant government portal for the specific filing).

A software subscription sells you a reminder. PNPC sells you a Chartered Accountant's review, an accountable team that follows up when data is missing, a firm that has tracked statutory due dates since 1986 across changing regulatory regimes, and a single point of contact across GST, income-tax, ROC, PF/ESI, and — where relevant — UAE compliance. The difference shows up not in the calendar itself, which any tool can generate, but in what happens when a data gap, a threshold crossing, or a regulatory change occurs mid-cycle.

Yes. We run a compliance profile mapping exercise at onboarding regardless of when in the year you engage us, which includes reviewing your filing history to date for the current financial year, confirming nothing is currently outstanding, and building the calendar forward from that point. A mid-year transition is routine for us.