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 2025-26
February 2026
| TDS/TCS | |
| 7th | Payment for Jan 2026 |
| 15th | 194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
| 15th | Issue of TCS Certificates for Non Salary TDS returns |
| 15th | Furnish Form 24G for Jan 2026 |
| FEMA | |
| 7th | ECB-2 Return |
| GST,Indirect Taxes & Corporate and Allied Laws | |
| 10th | GSTR 7 – Return for authorities deducting tax at source |
| 10th | GSTR 8 – Details of supplies effected by E-commerce Operator and the amount of Tax collected |
| 11th | GSTR 1- Details of outward supplies of taxable goods /services effected |
| 13th | GSTR1 – QRMP opted fillers for Jan Invoice Furnishing Facility (IFF) |
| 13th | GSTR5 – Return for Non-Resident foreign taxable person |
| 13th | GSTR 6-Monthly return For Input Service Distributor |
| 20th | GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
| 20th | GSTR 5A-Return for OIDAR Service Provider |
| 22nd | GSTR 3B for Jan 2026 if aggregate turnover below Rs. 5Cr. (Note 1) |
| 24th | GSTR 3B for Jan 2026 if turnover below ₹ 5 Cr (Note 2) |
| 25th | Monthly Payment for Jan 2026 through Challan PMT 06 for QRMP filers |
| 28th | Prof. Tax – Monthly Return Tax Liability of Rs. 1,00,000/- & above for 2026 |
| 15th | P.F & ESIC – Payment for Jan 2026 |
January 2026
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December 2025
| 7th | FEMA | ECB-2 Return |
| TDS/TCS | Payment for Nov 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 Nov Invoice Furnishing Facility (IFF) |
| GSTR5 – Return for Non-Resident foreign taxable person | ||
| GSTR 6-Monthly return For Input Service Distributor | ||
| 15th | TDS/TCS | 194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
| TDS Certificates for non salary TDS returns | ||
| Income Tax | Advance Tax- 3rd instalment (upto 75%) for A.Y 2026-27 | |
| P.F. & ESIC | Payment for November 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 Nov 2025 if aggregate turnover below Rs. 5Cr. (Note 1) |
| 24th | GST | GSTR 3B for Nov 2025 if turnover below ₹ 5 Cr (Note 2) |
| 25th | GST | QRMP Filers-Monthly Payment for Nov 2025 through Challan PMT 06 |
| 31st | FEMA | Annual Perfomance Report- in ODI Part-2 by an Indian Partly/Resident Individual/ having made Overseas Direct Investment in JV\WOS for 2024-25 |
| TDS | Form 26QB- Deposit TDS u/s 194-IA on Payment made for purchase of property in Nov 2025 | |
| Form 26QD- Deposit of TDS u/s 194M for Oct 2025 on payments made to resident contractors or professionals greater than 50lacs pa by individuals/HUF not subject to tax audit | ||
| Income Tax | Filing of belated/revised return of income for the finacialyear for all assessee | |
| Prof. Tax | Monthly Return Tax Liability of Rs. 1,00,000/- & above for Nov 2025 | |
| P.F & ESIC | Payment for Nov 2025 |
November 2025
| 7th | FEMA | ECB-2 Return |
| TDS/TCS | Payment for Oct 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 Oct Invoice Furnishing Facility (IFF) |
| GSTR5 – Return for Non-Resident foreign taxable person | ||
| GSTR 6-Monthly return For Input Service Distributor | ||
| 14th | TDS/TCS | 194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
| TDS Certificates for non salary TDS returns | ||
| 15th | P.F. & ESIC | Payment for October 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 Oct 2025 if aggregate turnover below Rs. 5Cr. (Note 1) |
| 24th | GST | GSTR 3B for Oct 2025 if turnover below ₹ 5 Cr (Note 2) |
| 25th | GST | QRMP Filers-Monthly Payment for Oct 2025 through Challan PMT 06 |
| 29th | FEMA | Form OPI needs to be filed for reporting of Overseas Portfolio Investements undertaken during the half year ending 30th Sep |
| 30th | TDS | Form 26QB- Deposit TDS u/s 194-IA on Payment made for purchase of property in Oct 2025 |
| Form 26QD- Deposit of TDS u/s 194M for Oct 2025 on payments made to resident contractors or professionals greater than 50lacs pa by individuals/HUF not subject to tax audit | ||
| Income Tax | Return of income for the A.Y 2025-26 in the case of an assessee to whom International & Domestic Transfer Pricing applies | |
| Form no.67- Claiming foreign tax credit | ||
| Form no. 3CEAA- Report in a constituent entity of an international group for the accounting year. | ||
| Form no. 3CEJ- an eligible investment fund | ||
| Form no. 3CEAC- Intimation by a constituent entity | ||
| Form no. 3CEAD- Country-by-country report in accounting year by a constituent entity | ||
| Form no. 3CEAE- Intimation on behalf of an international group. | ||
| Prof. Tax | Monthly Return Tax Liability of Rs. 1,00,000/- & above for Oct 2025 |
October 2025
| 7th | FEMA | ECB-2 Return |
| TDS/TCS | Payment for Sep 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 filers whose turnover not exceeding Rs. 5 crore |
| GSTR5 – Return for Non-Resident foreign taxable person | ||
| GSTR 6- Return for Input Service Distributor | ||
| 15th | TDS/TCS | 194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
| TCS Quarterly Statements for July to Sep 2025 | ||
| P.F. & ESIC | Payment for September 2025 | |
| 18th | Indirect Tax | CMP 08- 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 Sep 2025 if aggregate turnover below Rs. 5Cr. (Note 1) |
| 24th | GST | GSTR 3B for Sep 2025 if turnover below ₹ 5 Cr (Note 2) |
| 25th | GST | ITC-04 for Apr to Oct 2025 in respect of principal whose aggregate turnover during FY 2024-25 exceeds Rs. 5 crore |
| Income Tax | Form 61A- Statement of Financial Transactions by Depositories,Registrars & Share Transfer Agents Q2. | |
| 30th | TDS/TCS | Issue of TCS Certificate for July to Sep 2025 |
| 31st | TDS | Form 26QB- Deposit TDS u/s 194-IA on Payment made for purchase of property in Sep 2025 |
| TDS Quarterly Statements for July to Sep | ||
| 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 | ||
| Income Tax | Form no. 3CEAB- Intimation by a designated constituent entity,resident in India of an international group | |
| Annual audited accounts for each approve programmes under section 35(2AA) | ||
| Form 60- Copies of declaration received during Apr to Sep to the concerned Director/ Jt. Director | ||
| 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. | ||
| Form 3CEB- Report to be furnished in respect of international transaction and specified domestic transaction and the respective 44AB- Tax audit | ||
| Form 3CEJ- Report by an eligible investment fund | ||
| Form no 67- Due date for claiming foreign tax credit. | ||
| GST | To opt out or in form QRMP for the period Oct to Dec 2025. | |
| 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 | |
| 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 Aug Invoice Furnishing Facility (IFF) |
| GSTR5 – Return for Non-Resident foreign taxable person | ||
| GSTR 6-Monthly return For Input Service Distributor | ||
| 14th | TDS/TCS | 194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
| TDS Certificates for non salary TDS returns | ||
| 15th | P.F. & ESIC | Payment for August 2025 |
| Income Tax | Advance Tax- 2nd instalment (upto 45%) for 2026-27 | |
| 20th | GST | GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
| GSTR 5A-Return for OIDAR Service Provider | ||
| 22nd | GST | GSTR 3B for Aug 2025 if aggregate turnover below Rs. 5Cr. (Note 1) |
| 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 |
| 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 | ||
| 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. | |
| 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. | ||
| 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 | |
| 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 April to July 2025, T/O not exceeding Rs.5crore |
| GSTR5 – Return for Non-Resident foreign taxable person | ||
| GSTR 6-Monthly return For Input Service Distributor | ||
| 14th | TDS/TCS | 194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
| TDS Certificates for non salary TDS returns | ||
| 15th | P.F. & ESIC | Payment for July 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 Jul 2025 if aggregate turnover below Rs. 5Cr. |
| 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 |
| 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 | ||
| 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 | |
| 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 June 2025, T/O not exceeding Rs.5 crore |
| GSTR5 – Return for Non-Resident foreign taxable person | ||
| GSTR 6-Monthly return For Input Service Distributor | ||
| 15th | TDS/TCS | 194-IA,194IB,194M-Issue of TDS Certificate for Tax Deducted |
| TCS Quarterly Statesments (other than Gov.Deductor) for APR to June2025 | ||
| P.F. & ESIC | Payment for June 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 | |
| FEMA | Filing of Annual Return for FY 24-25 on Foreign Liabilities and Assets on FLAIR Portal | |
| 18th | GST | Quarterly Statement for Composition taxable person- CMP 08 for Apr to Jun 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 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 |
| 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 | ||
| TDS Quarterly Statements (other than Gov. Deductor) for Apr to June 2025 | ||
| Income Tax | Due date of Income Tax Return for Non-Audit case for the A.Y.2025-226 | |
| Form no.67- Due Date for claiming foreign tax credit | ||
| 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 | |
| 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) |
| 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 |
| Certificates for Non Salary TDS returns | ||
| 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 |
| 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 | ||
| 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 | ||
| 20th | GST | GSTR 3B-Monthly return if aggregate T/O above ₹ 5Cr. |
| GSTR 5A-Return for OIDAR Service Provider | ||
| 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 |
| 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 | ||
| Income Tax | Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending Mar31 | |
| 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 | ||
| Furnishing of Equalisation Levy statement for the FY 2024-25 | ||
| 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 | |
| 31st | TDS | TDS Quarterly Statements for Jan to Mar 2025 |
| 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 | ||
| 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 |
| Quarterly statement in respect of foreign remittances in Form no. 15CC | ||
| Uploading Declarations received in Form 15G/H for Jan to Mar 2025 | ||
| 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 | ||
| 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 | ||
| Prof. Tax | Monthly Return Tax Liability of Rs. 1,00,000/- & above for January 2025 |
