Following tax-related compliances is mandatory for taxpayers in India. This includes meeting the due dates for GST return filing as per the government's compliance calendar. Non-compliance may result in heavy penalties imposed by the government.

The government made an amendment to reduce the time limit for filing belated income tax returns by three months. Individuals previously had the option to file a belated ITR until the end of the applicable assessment year, which is March 31. This option was available until the financial year 2019–20 (the assessment year 2020–21).