Submit monthly returns on or before 15th of every month.

1. Annual net tax payable for the preceding year is Rs. Ten lakhs and above — On or before 15th of the month following the return period.
2. Annual net tax payable for the preceding year is between Rs. Two lakhs and Ten lakhs on or before 20th of the month following the return period.
3. Annual net tax payable for the preceding year is between Rs. 25000.00 and Ten lakhs on or before 25th of the month following the return period.
4. All the cases other than above and quaterly returns

Audit Report, 13, 13 A before 31st October