Filing Deadlines for Form C-S/ C

The annual filing deadline for paper filing Form C-S/ C is 30 Nov and e-Filing Form C-S/ C is 15 Dec.

Filing Deadlines

The annual filing deadline for Form C-S/ C is:

MethodDue Date
e-File15 Dec
Paper File30 Nov

Late Filing

Submit Form C-S/ C by the filing deadlines to avoid enforcement actions such as composition or summons. The filing deadlines provide companies with at least 11 months to file from the time of closing of the accounts.

Financial year end of company Period covered in the accountsYear of Assessment (YA) Due date if you paper-file Due date if you e-File 
31 Dec1 Jan 2018 to 31 Dec 2018201930 Nov 201915 Dec 2019
31 Jul1 Aug 2017 to 31 Jul 2018201930 Nov 201915 Dec 2019


New Companies

You should file your first Income Tax Return when you have closed your first set of accounts. You must also comply with the filing deadlines stated above. For details, please refer to Basic Guide for New Companies. New companies can also use The New Company Start-Up Kit to better understand their corporate tax obligations.


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