Compliance calendar for a Sole Proprietorship
A proprietorship has no ROC filings at all — it is not a registered entity with the MCA. What it has is the tax and GST cycle that follows from how it trades, filed under the proprietor’s own PAN.
Reviewed by CA Hitendra Pal Singh· company law, tax and complianceLast reviewed
Editorial reference, not advice
These dates are general and are not personalised to your business. Indian statutory dates change by circular routinely. Last reviewed 5 August 2026, for FY 2026–27 (1 April 2026 to 31 March 2027) — confirm yours with us before you rely on them.
| Form | Obligation | Cadence | Typically due | Applies to | |
|---|---|---|---|---|---|
| ITR-3 / ITR-4 | Income tax return | Annual | 31 October where audited; otherwise 31 July | The proprietor, on their own PAN | Ask us → |
| GSTR-1 and 3B | GST returns | Monthly | 11th and 20th of the following month | If GST-registered | Ask us → |
| Challan 280 | Advance tax | Quarterly | 15 June, 15 September, 15 December and 15 March | Where liability exceeds the threshold | Ask us → |
Want your actual dates?
Several of these depend on facts only you have — the date of your AGM, your turnover, which state you operate in, whether you have employees. Tell us how your business is set up and we will confirm which apply and when, rather than leaving you to infer it from a table.
Ask us about your dates