Compliance Calendar & Due Date Monitoring: Timelines and What Drives Them
How long Compliance Calendar & Due Date Monitoring takes depends on a handful of things that are largely within your control. 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 is the interest exposure if advance tax instalments are underpaid?
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.
In practice: The instalment-shortfall interest (formerly 234C) is often the more expensive surprise because it applies at each instalment independently — a business that pays 100% of its tax by 15 March but under-paid the June and September instalments still owes this interest for those earlier shortfalls.
What is a QRMP scheme, and does it affect our GST due dates?
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.
In practice: Some businesses stay on QRMP by default without reassessing annually whether monthly filing might actually suit their cash-flow and reconciliation rhythm better — we review this choice as part of the annual calendar refresh.
How much does the Compliance Calendar & Due Date Monitoring service cost?
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.
In practice: We deliberately map your compliance profile first and quote after, rather than quoting a flat fee upfront — a proprietorship with one GSTIN and a Pvt Ltd with three GSTINs, PF/ESI, and a UAE subsidiary are not comparable engagements.
What happens if a due date itself changes — for example, a government extension?
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.
In practice: Relying on a due-date extension that was rumoured but never actually notified is a recurring risk we specifically guard against — we only update the calendar based on confirmed, published notifications, not social media speculation that circulates every filing season.
Can the calendar flag notices or department correspondence, or only filing due dates?
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.
In practice: Notice response deadlines are frequently shorter and less forgiving than routine filing due dates, and missing one can escalate to a best-judgment assessment or ex-parte order. We treat any notice as an immediate-priority calendar entry, not a routine one.
What is the typical time to onboard and have the full calendar operational?
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.
In practice: The pace of onboarding is usually determined by how quickly the client can share registration documents and confirm current headcount, turnover, and multi-state details — not by anything on our side.
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.