Compliance Calendar & Due Date Monitoring: The Process, Start to Finish
The mechanics of Compliance Calendar & Due Date Monitoring are what clients ask about once they have decided to proceed. The questions below are the ones raised most often in practice; the full scope of the service is on the Compliance Calendar & Due Date Monitoring page.
What exactly does a 'Compliance Calendar & Due Date Monitoring' service include?
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.
In practice: The single biggest misconception we encounter is that a compliance calendar is just a list of dates. The value is in the monitoring — following up on data before the deadline, catching a threshold crossing before it becomes an obligation you did not know about, and reviewing the return before it is filed, not after.
Is this different from PNPC's regular GST, TDS, or ROC filing services?
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.
In practice: We recommend clients starting fresh with PNPC begin with a compliance profile mapping conversation — it usually reveals which filing services you actually need bundled versus which you already have covered elsewhere.
How many statutory Acts and due dates does a typical Private Limited Company need to track?
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 (the Income-tax Act, 2025 from tax year 2026-27, with the 1961 Act continuing for earlier years: TDS deposits, quarterly TDS returns, advance tax instalments, annual ITR), the Companies Act 2013 (Board meetings, AGM, AOC-4, MGT-7, DIR-3 KYC - now due once every three financial years, by 30 June - and any event-based filings), EPF and ESI obligations, now under the Code on Social Security, 2020, which replaced the EPF and ESI Acts from 21 November 2025 (monthly contribution deposits and returns, if the applicability thresholds are met), and state Professional Tax law. That is five distinct regulatory frameworks running simultaneously, each with its own calendar.
In practice: Founders are often surprised by the sheer count once we lay it out — it typically runs to dozens of distinct due dates across a financial year for an actively operating company with employees.
What is the penalty for missing ROC filings like AOC-4 or MGT-7?
Late filing of AOC-4 or MGT-7 attracts additional fees for each day of delay under the Companies (Registration Offices and Fees) Rules, 2014, so a delay of a few months on both forms quickly becomes expensive, 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).
What are the advance tax due dates and how are the instalment amounts calculated?
Under the Income-tax Act, 1961 (FY 2025-26 and earlier), advance tax is payable in four instalments: at least 15% of the estimated tax by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March, with taxpayers under presumptive taxation (Sections 44AD/44ADA) paying the full amount by 15 March. From tax year 2026-27 the Income-tax Act, 2025 applies - confirm the corresponding schedule. 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.
In practice: A common error is instalments calculated once in June and never revisited — by December, actual income often diverges meaningfully from the June estimate, and instalment-shortfall interest (Section 234C under the 1961 Act; confirm the corresponding provision of the Income-tax Act, 2025) applies specifically for that shortfall even if the year-end tax is eventually paid in full.
We have GST registrations in more than one state. Does the calendar handle multi-state GST separately?
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.
In practice: A business can correctly file GST for its head-office state every month while unknowingly falling behind on a branch-state GSTIN that was registered for a single project and then forgotten. Every active GSTIN needs its own tracked line, indefinitely, until it is formally cancelled.
How far in advance does PNPC send reminders before a due date?
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, given the volume of preparatory work involved.
In practice: The alert cadence is adjustable per client based on how quickly your team can typically turn around requested data — some clients need a longer runway and we configure accordingly at onboarding.
What happens if we do not send the required data in time despite the reminders?
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.
In practice: We would rather file a return that needs a subsequent amendment than miss the due date altogether — the penalty and interest exposure for an outright miss is almost always higher than the cost of a correction.
Can this service track compliance for an LLP instead of a Private Limited Company?
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.
Where this sits in the wider engagement
Compliance Calendar & Due Date Monitoring rarely arrives on its own. The statutory basis and the current requirements are set out on the Compliance Calendar & Due Date Monitoring service page, and the related services are grouped under Accounting Payroll.
What PNPC does
PNPC Global has practised since 1986 across India and the UAE. On Compliance Calendar & Due Date Monitoring we take the work end to end — reviewing the facts, preparing and filing what is required, and dealing with the authority through to closure.