TDS Return Due Dates: Quarterly Filing Calendar

TDS compliance involves two important activities: depositing the tax deducted and filing the applicable TDS statement.

Businesses should maintain a compliance calendar so that deductions, payments and returns are completed within the applicable deadlines.

TDS Return Filing Is Generally Quarterly

TDS statements are generally filed on a quarterly basis. The financial year is divided into four quarters:

• April to June

• July to September

• October to December

• January to March

Each quarter has a separate filing deadline.

Why Should Businesses Track TDS Due Dates?

Missing a deadline can result in additional compliance costs and may require corrective action.

Businesses should therefore maintain a TDS calendar covering:

1. Date of payment or credit

2. TDS deduction

3. TDS deposit

4. Return preparation

5. Return filing

6. TDS certificate requirements

What Should Be Checked Before Filing?

Before submitting a quarterly statement, verify:

• Deductee PAN

• Amount paid

• TDS amount

• TDS section

• Challan number

• Challan date

• BSR details

• Deductee information

Avoid Last-Minute Filing

Waiting until the final day can increase the risk of errors, especially when a business has many vendors or employees.

A better approach is to reconcile TDS records every month and prepare the quarterly statement in advance.

Conclusion

TDS deadlines should be treated as recurring compliance activities. Businesses can reduce errors by maintaining accurate payment records throughout the quarter.