1. Compliance requirement under Income Tax act, 1961
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Sl. |
Compliance Particulars |
Due Dates |
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1 |
Due date for deposit of tax deducted/collected for the month of September, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production |
07.10.2025 |
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2. |
Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H |
07.10.2025 |
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3 |
Uploading of declarations received in Form 27C from the buyer in the month of September, 2025 |
07.10.2025 |
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4 |
Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H |
07.10.2025 |
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5 |
Uploading of declarations received in Form 27C from the buyer in the month of September, 2025 |
07.10.2025 |
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6 |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2025 has been paid without the production of a challan |
15.10.2025 |
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7 |
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2025 |
15.10.2025 |
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8 |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2025 |
15.10.2025 |
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9 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 202 |
15.10.2025 |
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10 |
Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of August, 2025 |
15.10.2025 |
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11 |
Quarterly statement of TCS deposited for the quarter ending September 30, 2025 |
15.10.2025 |
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12 |
Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2025 |
15.10.2025 |
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13 |
Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2025 |
15.10.2025 |
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14 |
Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending September 30, 2025 |
15.10.2025 |
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15 |
Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending September 30, 2025 |
15.10.2025 |
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16 |
Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending September 30, 2025 |
15.10.2025 |
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17 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2025 |
30.10.2025 |
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18 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2025 |
30.10.2025 |
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19 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2025 |
30.10.2025 |
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20 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of September, 2025 |
30.10.2025 |
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21 |
Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2025 |
30.10.2025 |
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22 |
Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2024-25 |
31.10.2025 |
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23 |
Quarterly statement of TDS deposited for the quarter ending September, 2025 |
31.10.2025 |
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24 |
Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) |
31.10.2025 |
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25 |
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2025 |
31.10.2025 |
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26 |
Copies of declaration received in Form No. 60 during April 1, 2025 to September 30, 2025 to the concerned Director/Joint Director |
31.10.2025 |
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27 |
Due date for filing of return of income for the assessment year 2025-26 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be aud |
31.10.2025 |
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28 |
Audit report under section 44AB for the assessment year 2025-26 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E |
31.10.2025 |
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29 |
Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction |
31.10.2025 |
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30 |
Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm's length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2025 |
31.10.2025 |
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31 |
Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2025) |
31.10.2025 |
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32 |
Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction] |
31.10.2025 |
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33 |
Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2025 |
31.10.2025 |
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34 |
Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2025 |
31.10.2025 |
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35 |
Furnishing of statement for exercising the option to pay tax at a concessional rate under section 115BBF for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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36 |
Exercising the option to opt out from the new tax regime under Section 115BAC (if assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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37 |
Exercising the option to opt for alternative tax regime under Section 115BAD by co-operative society (if assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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38 |
Exercising the option to opt for alternative tax regime under Section 115BAE by co-operative society (if assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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39 |
Furnishing of declaration by a taxpayer claiming deduction under Section 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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40 |
Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2024-25 (if the assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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41 |
Furnishing of certificate by a resident individual being an author (including a joint author) claiming deduction under Section 80QQB in respect of royalty income (if the assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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42 |
Furnishing of certificate by a resident individual being a patentee claiming deduction under Section 80RRB in respect of royalty income on patents (if the assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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43 |
Furnishing of audit report along with particulars forming part of its Annexure by electoral trust |
31.10.2025 |
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44 |
Furnishing of particulars for claiming relief under Section 89 (if assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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45 |
Furnishing of statement for exercising the option to claim relief under section 89A for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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46 |
Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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47 |
Furnishing of an annual statement of income taxable at concessional rate under section 115AD (if assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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48 |
Furnishing of annual statement of exempt income under section 10(23FF) by specified fund, being a category-III AIF (if assessee is required to submit return of income by October 31, 2025) |
31.10.2025 |
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49 |
Exercising the option to opt for alternative tax regime under Section 115BA by a domestic company (if due date of submission of return of income is October 31, 2025) |
31.10.2025 |
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50 |
Exercising the option to opt for alternative tax regime under Section 115BAA by a domestic company (if due date of submission of return of income is October 31, 2025) |
31.10.2025 |
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51 |
Exercising the option to opt for alternative tax regime under Section 115BAB(1) by a domestic company (if due date of submission of first return of income is October 31, 2025) |
31.10.2025 |
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52 |
Furnishing of details of attribution of capital gain taxable under section 45(4) to the capital asset remaining with the firm, AOP or BOI after reconstitution (if the firm, AOP or BOI is required to furnish return of income by October 31, 2025) |
31.10.2025 |
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53 |
Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section (23C)(iv)/(v)/(vi)/(via) |
31.10.2025 |
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54 |
Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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55 |
Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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56 |
Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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57 |
Furnishing audit report in Form 3AE to be furnished for the first year in which deduction is claimed under section 35D for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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58 |
Furnishing of statement containing the particulars of expenditures specified under Section 35D(2)(a) (if the assessee is required to submit return of income by November 30, 2025) |
31.10.2025 |
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59 |
Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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60 |
Furnishing report relating to computation of capital gains in case of slump sale during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025 |
31.10.2025 |
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61 |
Furnishing of report of a Chartered Accountant in Form No. 10CCF certifying that the amount of deduction has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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62 |
Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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63 |
Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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64 |
Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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65 |
Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) |
31.10.2025 |
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66 |
Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by November 30, 2025) |
31.10.2025 |
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67 |
Furnishing of certificate issued by Chartered Accountant certifying annual statement of exempt income of specified fund, being a category-III AIF, under section 10(23FF) (if assessee is required to submit return of income by November 30, 2025) |
31.10.2025 |
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68 |
Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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69 |
Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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70 |
Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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71 |
Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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72 |
Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35E(6) for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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73 |
Furnishing of statement containing the particulars of expenditures specified under Section 35D(2)(a) (if the assessee is required to submit return of income by October 31, 2025) Note: The due date for furnishing the statement has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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74 |
Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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75 |
Furnishing of audit report relating to computation of capital gains in case of slump sale (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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76 |
Furnishing of report in Form No. 10CCF certifying that the amount of deduction under section 80LA has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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77 |
Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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78 |
Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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79 |
Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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80 |
Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25 Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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81 |
Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
31.10.2025 |
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
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Tax period |
Due Date |
Particulars |
|
Sept., 2025 |
20thOctober, 2025 |
Due Date for filling GSTR - 3B return for the month of Sept, 2025 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
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Tax period |
Due Date |
Particulars |
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|
Sept., 2025 |
22nd October, 2025 |
Due Date for filing GSTR-3B return for the month of Sept, 2025 for the taxpayer with an 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 |
|||
c) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
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Tax period |
Due Date |
Particulars |
|
|
Sept., 2025 |
24thOctober, 2025 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
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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
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Tax period |
Due Date |
Remarks |
|
Monthly return (Sept., 2025) |
11.10.2025 |
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 preceeding 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 |
20.10.2025 |
|
GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.10.2025 |
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GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.10.2025 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS |
10th of succeeding month |
10.10.2025 |
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 Sept, 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 |
13.10.2025 |
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. |
25.10.2025 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders -due date 28.10.2025
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: (July-Sept, 2025) |
18.10.2025 |
The author can also be reached at cslalitrajput@gmail.com
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.
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