An Indian subsidiary has monthly, quarterly and annual filings on a 31 March year end, while many Singapore parents close on 31 December. The result is two calendars that overlap, with tax, audit and AGM dates falling in different seasons. This page lists the Indian dates, the Singapore parent's dates beside them and the points where the two must agree, such as the consolidation pack, the transfer pricing report and the dividend decision.
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Key facts
| Indian financial year | 1 April to 31 March |
|---|---|
| Singapore year end | Often 31 December; ACRA dates run from the parent's own year end |
| Monthly | TDS deposit by the 7th; provident fund and ESI by the 15th; GST returns on the 11th and 20th |
| Quarterly | Advance tax 15 June, 15 September, 15 December, 15 March; TDS returns |
| Annual | Audit, AGM within 6 months, AOC-4 30 days and MGT-7 60 days after the AGM, tax return, Form 48, FLA return by 15 July |
| Singapore | AGM within 6 months and annual return within 7 months of the parent's year end; tax return each year |
The Indian calendar
| Filing | Frequency | Typical timing | Authority |
|---|---|---|---|
| TDS deposit | Monthly | By the 7th of the next month | Income-tax Act, 2025 |
| GST returns | Monthly or quarterly | The 11th and 20th | GST |
| Provident fund and ESI | Monthly | By the 15th | EPFO, ESIC |
| Advance tax | Quarterly | 15 June, 15 September, 15 December, 15 March | Income-tax Act, 2025 |
| TDS returns | Quarterly | Following the quarter | Income-tax Act, 2025 |
| Statutory audit and financial statements | Annual | Before the AGM | Companies Act |
| Annual General Meeting | Annual | Within 6 months of the year end | Companies Act |
| AOC-4 and MGT-7 | Annual | 30 and 60 days after the AGM | MCA |
| Income tax return and Form 48 | Annual | By the due date; transfer pricing cases later | Income-tax Act, 2025 |
| FLA return | Annual | By 15 July | RBI |
| Form FC-GPR | Per share issue | Within 30 days of allotment | RBI |
| Director KYC | Annual | By 30 September | MCA |
The Singapore parent's calendar
| Item | Timing | Link to India |
|---|---|---|
| Estimated chargeable income | Within 3 months of the parent's year end | Dividends and fees received in the year |
| AGM | Within 6 months of the year end | Needs the Indian subsidiary figures for consolidation |
| Annual return to ACRA | Within 7 months of the year end | Controller and ownership data |
| Corporate income tax return | Annual filing date set by IRAS | Foreign-sourced income exemption and credits for Indian tax |
| Transfer pricing documentation | With the tax return | Must agree with Form 48 |
| GST returns | Quarterly | Services to the Indian subsidiary |
| Country-by-country report | Within 12 months of the year end | Indian entity data |
Aligning two year ends
- Option 1: keep both year ends and prepare a reconciliation each year, with the Indian entity's accounts re-cut to the parent's year end for consolidation.
- Option 2: move the parent to a 31 March year end if there is no other constraint.
- Option 3: ask the Indian statutory auditor to provide a limited review for the parent's period.
- In every case, agree an internal timetable so that the audit, the AGM and the dividend decision fit both sides.
A working year for a 31 December parent
| Quarter | India | Singapore |
|---|---|---|
| January to March | Advance tax 15 March; year end 31 March; accounts closing | Parent audit under way; estimated chargeable income due |
| April to June | Audit; TDS returns; start of FLA return; advance tax 15 June | Parent AGM within 6 months |
| July to September | FLA by 15 July; AGM by 30 September; director KYC; advance tax 15 September | ACRA annual return within 7 months |
| October to December | AOC-4 and MGT-7; income tax return and Form 48; advance tax 15 December | Tax return; transfer pricing documentation |
Official sources
Check the rules at the primary sources: Income Tax Department (India), Reserve Bank of India, Ministry of Corporate Affairs, IRAS, ACRA and the Singapore Academy of Law (apostilles).
Frequently asked questions
What are the main Indian filing dates for a subsidiary?
TDS by the 7th, provident fund and ESI by the 15th, GST on the 11th and 20th, advance tax on 15 June, 15 September, 15 December and 15 March, the AGM within six months, and the FLA return by 15 July.
Does the Indian subsidiary need to follow the Singapore year end?
No. Indian companies generally use a 1 April to 31 March year. Prepare a reconciliation or a special-period pack for the parent's consolidation.
When does the Singapore parent file its annual return?
Within seven months of its year end for a non-listed company, after holding its AGM within six months.
When is Form FC-GPR due?
Within 30 days of allotment of shares.
When is director KYC due?
By 30 September each year for directors holding a DIN.
Do dates change under the new Income-tax Act?
Some forms and sections have changed from 1 April 2026. Confirm the current due dates every year.
Related guides
Funding an Indian Subsidiary from Singapore: Equity, Convertible Instruments, ECB Loans and RBI Reporting
How a Singapore parent funds an Indian subsidiary: equity pricing, compulsorily convertible instruments, external commercial borrowings, remittance mechanics, FC-GPR and annual FLA return.
Read the guide →Transfer Pricing Between a Singapore Parent and an Indian Subsidiary: What India Requires and Where Singapore Differs
How transfer pricing works between Singapore and India: Indian arm's length rules, Form 48, documentation, master file, safe harbours, IRAS routine support mark-up, APAs and the mutual agreement route.
Read the guide →What a Singapore Parent Company Owes at Home When It Owns an Indian Subsidiary
Singapore-side duties for a parent with an Indian subsidiary: territorial tax, foreign-sourced income exemption, no capital gains tax, GST, ACRA filings, transfer pricing, Pillar Two and anti-corruption law.
Read the guide →Hiring in India as a Singapore Employer: What Changes from Singapore Practice
A comparison for Singapore HR teams hiring in India: employment contracts, provident fund, ESI, gratuity, labour codes, notice and termination, payroll tax and share plans, set against Singapore practice.
Read the guide →Sources
Last updated 21 October 2026. General information only, not legal or tax advice. Indian and Singapore rules change often; confirm current requirements before acting.