1. Compliance requirement under Income Tax act, 1961
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Sl. |
Compliance Particulars |
Due Dates |
|
1 |
Due date for deposit of Tax deducted [except under section 194-IA, section 194-IB, section 194M or section 194S (by specified person)] or collected for the month of December, 2025. However, all the sum deducted/collected by an office of the government |
07.01.2026 |
|
2. |
Due date for deposit of TDS for the period October 2025 to December 2025 when Assessing Officer has permitted quarterly deposit of TDS under Sections 192, 194A, 194D or 194H |
07.01.2026 |
|
3 |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2025 |
14.01.2026 |
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4 |
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2025 |
14.01.2026 |
|
5 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2025 |
14.01.2026 |
|
6 |
Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of November, 2025 |
14.01.2026 |
|
7 |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2024 has been paid without the production of a challan |
15.01.2026 |
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8 |
Quarterly statement of TCS for the quarter ending December 31, 2025 |
15.01.2026 |
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9 |
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2025 |
15.01.2026 |
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10 |
Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2025 |
15.01.2026 |
|
11 |
Furnishing of statement in Form No. 49BA under Rule 114AAB (by specified fund) for the quarter ending December 31, 2025 |
15.01.2026 |
|
12 |
Quarterly TCS certificate in respect of quarter ending December 31, 2025 |
30.01.2026 |
|
13 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2025 |
30.01.2026 |
|
14 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2025 |
30.01.2026 |
|
15 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2025 |
30.01.2026 |
|
16 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of December, 2025 |
30.01.2026 |
|
17 |
Quarterly statement of TDS for the quarter ending December 31, 2025 |
31.01.2026 |
|
18 |
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2025 |
31.01.2026 |
|
19 |
Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending December, 2025 |
31.01.2026 |
|
20 |
Intimation by a pension fund in respect of investment made in India for quarter ending December 31, 2025 |
31.01.2026 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR-3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
|
Tax period |
Due Date |
Particulars |
|
Dec., 2025 |
20thJanuary, 2026 |
Due Date for filing GSTR-3B return for the month of Dec, 2025 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b) Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group A)
|
Tax period |
Due Date |
Particulars |
|
|
Dec., 2025 |
22nd January, 2026 |
Due Date for filing GSTR - 3B return for the month of Dec, 2025 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
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|
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
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c) Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group B)
|
Tax period |
Due Date |
Particulars |
|
|
Dec., 2025 |
24th January, 2026 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
|
|
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
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B. Filing Form GSTR-1
|
Tax period |
Due Date |
Remarks |
|
Monthly return (Dec., 2025) |
11.01.2026 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers
|
Form No. |
Compliance Particulars |
Timeline |
Due Date |
|
GSTR-5 & 5A |
Non-resident ODIAR services provider file Monthly GST Return |
20th of succeeding month |
20.01.2026 |
|
GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.01.2026 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.01.2026 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS |
10th of succeeding month |
10.01.2026 |
D. GSTR - 1 QRMP monthly / Quarterly return
|
Form No. |
Compliance Particulars |
Timeline |
Due Date |
|
Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
a) GST QRMP monthly return due date for the month of Dec, 2025 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month - Monthly Quarterly Return |
13.01.2026 |
E. GST Refund
|
Form No. |
Compliance Particulars |
Due Date |
|
RFD -10 |
Refund of Tax to Certain Persons |
2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST-PMT-06
|
Compliance Particular |
Due Date |
|
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.01.2026 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders -due date 28.01.2026
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST-CMP-08
|
Compliance Particular |
Due Date |
|
Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: (Oct - Dec, 2025) |
18.01.2026 |
Other Important Compliance Alerts
a) PAN-Aadhaar Linking: If you did not link your PAN with Aadhaar by December 31, 2025, your PAN will become inoperative starting January 1, 2026. This can lead to higher TDS rates and issues in filing returns.
b) Late Fees: Filing TDS returns after the 31st Jan deadline attracts a late fee of ₹200 per day under Section 234E.
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