Quarterly filers
Gujarat sits in the first group for the quarterly return, so the summary return for a quarter is due on the twenty second of the month that follows it. The second group files on the twenty fourth.
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Compliance calendar
What falls due in the next ninety days across GST, Customs, foreign trade and SEZ. These are the ordinary dates. Extensions in this field are notified often, so confirm before you rely on one.
Coming up
Rule set 2026.08The annual ones people miss
The importer exporter code is updated between April and June every year even when nothing has changed, and an EPCG holder reports on the export obligation by the thirtieth of April.
Zone reporting
An SEZ unit files its annual performance report by the thirtieth of June, certified, and the approval committee reads it against the net foreign exchange position for the block.
Why a missed date costs more than the late fee
The fee is the smallest part of it.
It changes how the file reads
A pattern of late filing is the first thing quoted in a notice, and it colours the reading of everything else in the record.
Some dates are not extendable at all
The credit cut off, the appeal window and the condonation limit are hard. Late fees can be paid. These cannot be undone.
It creates the mismatch that starts the scrutiny
Most scrutiny notices come out of a difference between two filings. Filing late is one of the commonest ways to create one.
It affects the things that depend on compliance
Refunds, revocation of a cancelled registration, and a great deal of what the foreign trade authority does are all conditional on returns being up to date.
Bring it to us while it is still a question.
A first conversation costs you nothing but the hour, and it is where we tell you honestly whether the matter needs us at all.