Tds returns
This query is : Resolved
28 May 2018
can tds returns for 3rd and 4th quarters be filed , without filing returns for 1st and 2nd quarters .? if so why?
Nikhil Kaushik
(Expert)
28 May 2018
yes. you can file the return for any quarter regardless of what has been done in previous quarters.
30 May 2018
That means we can 1st file 3rd and 4th quarters then 1st and 2nd quarters . Is this correct
28 July 2025
Yes, technically you *can* file TDS returns for the 3rd and 4th quarters before filing the 1st and 2nd quarters. The system does not prevent filing returns out of sequence.
**But**, it is **not advisable** to do so because:
* The tax department expects quarterly TDS returns to be filed in chronological order.
* Filing returns out of order can lead to confusion in record-keeping and mismatch issues in Form 26AS of deductees.
* It might also trigger unnecessary notices or processing delays.
**Best practice:**
File returns sequentially—start with Q1, then Q2, Q3, and Q4—to keep things smooth and compliant.
If you’ve already filed Q3 and Q4 first, just make sure to file Q1 and Q2 as soon as possible.
**But**, it is **not advisable** to do so because:
* The tax department expects quarterly TDS returns to be filed in chronological order.
* Filing returns out of order can lead to confusion in record-keeping and mismatch issues in Form 26AS of deductees.
* It might also trigger unnecessary notices or processing delays.
**Best practice:**
File returns sequentially—start with Q1, then Q2, Q3, and Q4—to keep things smooth and compliant.
If you’ve already filed Q3 and Q4 first, just make sure to file Q1 and Q2 as soon as possible.
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