Stay compliant with regulations by monitoring the due dates for FEMA, TDS, TCS, GST, PF/ESIC, and Professional Tax with our monthly statutory Compliance calendar 2024-25
October 2025
|
7th |
FEMA |
ECB-2 Return |
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TDS/TCS |
Payment for Sep 2025 |
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10th |
GST |
GSTR 7 – Return for authorities deducting tax at source |
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GSTR 8 – Details of supplies effected by E-commerce Operator and the amount of Tax collected |
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11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
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13th |
GST |
GSTR1 – QRMP filers whose turnover not exceeding Rs. 5 crore |
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GSTR5 – Return for Non-Resident foreign taxable person |
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GSTR 6- Return for Input Service Distributor |
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15th |
TDS/TCS |
194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
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TCS Quarterly Statements for July to Sep 2025 |
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P.F. & ESIC |
Payment for September 2025 |
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18th |
Indirect Tax |
CMP 08- Quarterly statement for composition taxable person |
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20th |
GST |
GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
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GSTR 5A-Return for OIDAR Service Provider |
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22nd |
GST |
GSTR 3B for Sep 2025 if aggregate turnover below Rs. 5Cr. (Note 1) |
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24th |
GST |
GSTR 3B for Sep 2025 if turnover below ₹ 5 Cr (Note 2) |
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25th |
GST |
ITC-04 for Apr to Oct 2025 in respect of principal whose aggregate turnover during FY 2024-25 exceeds Rs. 5 crore |
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Income Tax |
Form 61A- Statement of Financial Transactions by Depositories,Registrars & Share Transfer Agents Q2. |
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30th |
TDS/TCS |
Issue of TCS Certificate for July to Sep 2025 |
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31st |
TDS |
Form 26QB- Deposit TDS u/s 194-IA on Payment made for purchase of property in Sep 2025 |
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TDS Quarterly Statements for July to Sep |
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Form 26QD- Deposit of TDS u/s 194M for Sep 2025 on payments made to resident contractors or professionals greater than 50lacs pa by individuals/HUF not subject to tax audit |
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Income Tax |
Form no. 3CEAB- Intimation by a designated constituent entity,resident in India of an international group |
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Annual audited accounts for each approve programmes under section 35(2AA) |
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Form 60- Copies of declaration received during Apr to Sep to the concerned Director/ Jt. Director |
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Filing of return of income for the AY 2025-26 if the assessee whose books of account are required to be audited or partner of a firm whose accounts are required to be audited. |
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Form 3CEB- Report to be furnished in respect of international transaction and specified domestic transaction and the respective 44AB- Tax audit |
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Form 3CEJ- Report by an eligible investment fund |
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Form no 67- Due date for claiming foreign tax credit. |
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GST |
To opt out or in form QRMP for the period Oct to Dec 2025. |
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Prof. Tax |
Monthly Return Tax Liability of Rs. 1,00,000/- & above for September 2025 |
September 2025
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for Aug 2025 |
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|
10th |
GST |
GSTR 7 – Return for authorities deducting tax at source |
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GSTR 8 – Details of supplies effected by E-commerce Operator and the amount of Tax collected |
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|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
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13th |
GST |
GSTR1 – QRMP opted fillers for Aug Invoice Furnishing Facility (IFF) |
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GSTR5 – Return for Non-Resident foreign taxable person |
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GSTR 6-Monthly return For Input Service Distributor |
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|
14th |
TDS/TCS |
194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
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TDS Certificates for non salary TDS returns |
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|
15th |
P.F. & ESIC |
Payment for August 2025 |
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Income Tax |
Advance Tax- 2nd instalment (upto 45%) for 2026-27 |
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|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
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GSTR 5A-Return for OIDAR Service Provider |
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|
22nd |
GST |
GSTR 3B for Aug 2025 if aggregate turnover below Rs. 5Cr. (Note 1) |
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24th |
GST |
GSTR 3B for Aug 2025 if turnover below ₹ 5 Cr (Note 2) |
|
25th |
GST |
QRMP Filers-Monthly Payment for Aug 2025 through Challan PMT 06 |
|
30th |
TDS |
Form 26QB- Deposit TDS u/s 194-IA on Payment made for purchase of property in Aug 2025 |
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Form 26QD- Deposit of TDS u/s 194M for Aug 2025 on payments made to resident contractors or professionals greater than 50lacs pa by individuals/HUF not subject to tax audit |
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Income Tax |
Due Date for filing of audit report under section 44AB for the assessment year in the case of a corporate-assesse or non-corporate assesse. |
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Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) in case of Audit Trust. |
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Prof. Tax |
Monthly Return Tax Liability of Rs. 1,00,000/- & above for Aug 2025 |
August 2025
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for July 2025 |
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|
10th |
GST |
GSTR 7 – Return for authorities deducting tax at source |
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GSTR 8 – Details of supplies effected by E-commerce Operator and the amount of Tax collected |
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|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
GSTR1 – QRMP opted fillers for April to July 2025, T/O not exceeding Rs.5crore |
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GSTR5 – Return for Non-Resident foreign taxable person |
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GSTR 6-Monthly return For Input Service Distributor |
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|
14th |
TDS/TCS |
194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
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TDS Certificates for non salary TDS returns |
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|
15th |
P.F. & ESIC |
Payment for July 2025 |
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20th |
GST |
GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
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GSTR 5A-Return for OIDAR Service Provider |
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|
22nd |
GST |
GSTR 3B for Jul 2025 if aggregate turnover below Rs. 5Cr. |
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24th |
GST |
GSTR 3B for Jul 2025 if turnover below ₹ 5 Cr (Note 2- Jan) |
|
25th |
Income Tax |
QRMP Filers-Monthly Payment for Jul 2025 through Challan PMT 06 |
|
31st |
TDS |
Form 26QB- Deposit TDS u/s 194-IA on Payment made for purchase of property in July 2025 |
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Form 26QD- Deposit of TDS u/s 194M for July 2025 on payments made to resident contractors or professionals greater than 50lacs pa by individuals/HUF not subject to tax audit |
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|
Prof. Tax |
Monthly Return Tax Liability of Rs. 1,00,000/- & above for July 2025 |
July 2025
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for June 2025 |
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|
10th |
GST |
GSTR 7 – Return for authorities deducting tax at source |
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GSTR 8 – Details of supplies effected by E-commerce Operator and the amount of Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
GSTR1 – QRMP opted fillers for June 2025, T/O not exceeding Rs.5 crore |
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GSTR5 – Return for Non-Resident foreign taxable person |
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GSTR 6-Monthly return For Input Service Distributor |
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|
15th |
TDS/TCS |
194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
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TCS Quarterly Statesments (other than Gov.Deductor) for APR to June2025 |
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P.F. & ESIC |
Payment for June 2025 |
|
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Income Tax |
Form No. 64D- Furnishing of Statement of income paid or credited by an investment fund to its unit holder for the previous year 2024-25 |
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|
FEMA |
Filing of Annual Return for FY 24-25 on Foreign Liabilities and Assets on FLAIR Portal |
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18th |
GST |
Quarterly Statement for Composition taxable person- CMP 08 for Apr to Jun 2025 |
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20th |
GST |
GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
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GSTR 5A-Return for OIDAR Service Provider |
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|
22nd |
GST |
GSTR 3B for Jun 2025 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for Jun 2025 if turnover below ₹ 5 Cr (Note 2- Jan) |
|
25th |
Income Tax |
Form 61A- Statement of Financial Transaction for Q1 |
|
30th |
GST |
To opt out or in form QRMP for the period July to Sep 2025 |
|
31st |
TDS |
Form 26QB- Deposit TDS u/s 194-IA on Payment made for purchase of property in June 2025 |
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Form 26QD- Deposit of TDS u/s 194M for June 2025 on payments made to resident contractors or professionals greater than 50lacs pa by individuals/HUF not subject to tax audit |
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TDS Quarterly Statements (other than Gov. Deductor) for Apr to June 2025 |
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Income Tax |
Due date of Income Tax Return for Non-Audit case for the A.Y.2025-226 |
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Form no.67- Due Date for claiming foreign tax credit |
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Prof. Tax |
Monthly Return Tax Liability of Rs. 1,00,000/- & above for June 2025 |
June 2025
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for May 2025 |
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|
10th |
GST |
GSTR 7 – Return for authorities deducting tax at source |
|
GSTR 8 – Details of supplies effected by E-commerce Operator and the amount of Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
GSTR1 – QRMP opted fillers for May 2025, Invoice Furninishing Facility (IFF) |
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GSTR5 – Return for Non-Resident foreign taxable person |
||
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
14th |
TDS/TCS |
Issue of TDS Certificates for tax deducted u/s 194-IA, 194IB, 194M in April 2025 |
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Certificates for Non Salary TDS returns |
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15th |
TDS/TCS |
Rule 31(1)b- Certificate of tax deducted at source from any income(other than salary and deduction of tax in case specified citizens) for the Quarter ending 31Mar 2025 both for the deductor |
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Rule 31(1)a- Certificate of tax deducted at source to be given to employee in respect of salary paid and tax deducted during FY |
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|
P.F. & ESIC |
Payment for May 2025 |
|
|
Income Tax |
Form No. 64D- Furnishing of Statement of income paid or credited by an investment fund to its unit holder for the previous year 2024-25 |
|
|
Advantage Tax- 1st Instalment(Upto 15%) for A.Y.2026-27 |
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|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
|
GSTR 5A-Return for OIDAR Service Provider |
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|
22nd |
GST |
GSTR 3B for May 2025 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for May 2025 if turnover below ₹ 5 Cr (Note 2- Jan) |
|
25th |
GST |
Monthly Payment for May 2025 through Challan PMT06 for QRMP filers |
|
29th |
IncomeTax |
Form No. 3CEK- Statement by an eligible investment fund under section 9A in respect of its activities in FY |
|
30th |
TDS |
Form 26QB- Deposit TDS u/s 194-IA on Payment made for purchase of property in May 2025 |
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Form 26QD- Deposit of TDS u/s 194M for May 2025 on payments made to resident contractors or professionals greater than 50;acs pa by individuals/HUF not subject to tax audit |
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Income Tax |
Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending Mar31 |
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Form no.10- Statment to be furnished to accumulate income for future application under section 10(21) or section 11(1) in case of Non Audit Trusts |
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Furnishing of Equalisation Levy statement for the FY 2024-25 |
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Prof. Tax |
Monthly Return Tax Liability of Rs. 1,00,000/- & above for May 2025 |
|
|
STT |
Return in respect of securities transaction tax for the FY 2024-25 |
May 2025
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for April 2025 |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax at source |
|
GSTR 8 – Details of supplies effected by E-commerce Operator and the amount of Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
GSTR1 – QRMP opted fillers for Apr 2025, Invoice Furninishing Facility (IFF) |
|
GSTR5 – Return for Non-Resident foreign taxable person |
||
|
GSTR 6-Monthly return for Input Service Distributor |
||
|
15th |
TDS/TCS |
Issue of TDS Certificates for tax deducted u/s 194-IA, 194IB, 194M in Mar 2025 |
|
P.F. & ESIC |
Payment for April 2025 |
|
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
|
GSTR 5A-Return for OIDAR Service Provider |
||
|
22nd |
GST |
GSTR 3B for April 2025 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for April 2025 if turnover below ₹ 5 Cr (Note 2- Jan) |
|
25th |
GST |
Monthly Payment for April 2025 through Challan PMT06 for QRMP filers |
|
30th |
FEMA |
Form OPI needs to be filed foe reporting of Overseas Portfolio Investments Undertaken for the half year ending 31st Mar2025 |
|
LLP |
Form 11 Annual Return for Financial Year 2024-25 |
|
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31st |
TDS |
TDS Quarterly Statements for Jan to Mar 2025 |
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Form 26QB- Deposit TDS u/s 194-IA on Payment made for purchase of property in Apr 2025 |
||
|
Form 26QD- Deposit of TDS u/s 194M for Apr 2025 on payments made to resident contractors or professionals greater than 50;acs pa by individuals/HUF not subject to tax audit |
||
|
Income Tax |
Form 61A- Annual Statement of Financial transactions in respect of Dividend and Interest of FY 2024-25 |
|
|
Form 10BD- E-filing of Annual Statement of Donation & Donors |
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Prof. Tax |
Monthly Return Tax Liability of Rs. 1,00,000/- & above for Apr 2025 |
April 2025
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for March 2025 |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax at source |
|
GSTR 8 – Details of supplies effected by E-commerce Operator and the amount of Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
GSTR1 – QRMP opted fillers for Jan 2025, Invoice Furnishing Facility (IFF) |
|
GSTR5 – Return for Non-Resident foreign taxable person |
||
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
14th |
TDS/TCS |
Issue of TDS Certificates for tax deducted u/s 194-IA,194IB,194M in Dec 2024 |
|
15th |
TDS/TCS |
TCS Quarterly Statements for Jan to Mar 2025 |
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Quarterly statement in respect of foreign remittances in Form no. 15CC |
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|
Uploading Declarations received in Form 15G/H for Jan to Mar 2025 |
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|
P.F. & ESIC |
Payment for March 2025 |
|
|
18th |
GST |
CMP 8- Quarterly statement for composition taxable person |
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
|
GSTR 5A-Return for OIDAR Service Provider |
||
|
22nd |
GST |
GSTR 3B for March 2025 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for March 2025 if turnover below ₹ 5 Cr (Note 2- Jan) |
|
25th |
GST |
ITC-04 for FY 2024-25 |
|
Income Tax |
Form 61A – Statement of Financial Transactions by Depositories, Registrars, and Share Transfer Agents for reporting capital gains on listed securities or Mutual Fund units from January to March 2025 |
|
|
30th |
TDS/TCS |
TDS Payment for Mar 2025 |
|
Deposit of TDS u/s 194- IB @5% during the FY 2024-25 |
||
|
Issue of TCS Certificate for Jan to Mar 2025 by all collectors |
||
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Form 26QB- Deposits of TDS u/s 194-IA on payment made for purchase of property in March 2025 |
||
|
Form 26QD- Deposits of TDS u/s 194M for March 2025 on payments made to resident contractors or professionals/HUF not subject to tax audit. |
||
|
Quarterly return of non-deduction at source by banks from interest on time deposit for Jan to Mar 2025 |
||
|
Income Tax |
Declaration in Form No. 61 containing particulars of Form No.60 received during the period Oct to Mar 2025 |
|
|
GST |
To opt-out or in form QRMP for the period Apr to Jun 2025 |
|
|
GSTR4- Annual Return of FY 2024-25 fot taxable person under composition scheme |
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|
Prof. Tax |
Monthly Return Tax Liability of Rs. 1,00,000/- & above for January 2025 |
