Does the September 2024 compliance calendar still set the due dates?
No. September 2024 has ended. The annual general meeting of a company whose year ends on 31 March, and the second instalment of advance tax, still use September. DIR-3 KYC for 2024 has passed, and the current intimation is not a yearly September filing.
Which dates have passed?
August 2024’s GST and TDS, the 15 September 2024 advance-tax instalment, DIR-3 KYC for 2024, and the annual general meetings that had to be held by 30 September 2024. Trust forms that were tied to assessment year 2024-25 have also passed. The April 2026 calendar does not reopen them.
Which September dates still recur?
A company whose financial year ends on 31 March holds its annual general meeting by 30 September. The first meeting has nine months from the close of the first financial year. Not more than fifteen months elapse between two meetings. The meeting rules are on the annual general meeting page, and the forms that follow it are on the annual compliances page. DIR-3 KYC is not a yearly September filing. From 31 March 2026 it is Form DIR-3 KYC Web, by 30 June of every third consecutive financial year.
Advance tax is 45 percent by 15 September, where the advance-tax rule applies. A business under section 44AD or 44ADA pays the whole by 15 March. Payment is on the challan 280 page.
Where does the tax-audit report fall?
The report under section 44AB is due one month before the due date of the income-tax return. A company return is due on 31 October, so the report is due on 30 September. If section 92E applies, the return is due on 30 November and the report is due on 31 October. September 2024 was the report month for returns that were due on 31 October 2024. There is no 31 August company-return date.
What should this page not be used for?
It should not be used for Form 3CEAD. That country-by-country report is due within twelve months of the reporting accounting year, so a 31 March year falls on the next 31 March. Monthly GST dates are on the GST returns page.
Frequently asked questions
Four questions cover DIR-3 KYC, the annual general meeting, the tax-audit report, and the country-by-country report.
Is DIR-3 KYC for 2024 still open?
No. The 2024 filing has passed. From 31 March 2026 the intimation is Form DIR-3 KYC Web, by 30 June of every third consecutive financial year.
Must every company hold its AGM on 30 September?
A company whose financial year ends on 31 March holds the meeting by 30 September. The first annual general meeting has nine months from the first year-end, so it need not fall on 30 September.
Is the tax-audit report due on 30 September?
It is due one month before the income-tax return. Where the return is due on 31 October, the report is due on 30 September. Where section 92E makes the return due on 30 November, the report is due on 31 October.
Is the country-by-country report due on 30 September?
No. Form 3CEAD is due within 12 months of the end of the reporting accounting year. A 31 March year is due by the next 31 March.
Sources
The annual general meeting is section 96. DIR-3 KYC is the directors’ KYC rule. Advance tax is section 211. The tax-audit report is section 44AB.