Compliance Calendar for Calendar Year 2025

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Compliance Calendar for Calendar Year, 2025-2026

The Compliance Calendar for the Financial Year 2025-26 (Assessment Year 2026-27) outlines the key compliance obligations for taxpayers under the Income Tax Act, 1961; the Goods and Services Tax (GST) Act, 2017; the Companies Act, 2013; and other corporate regulatory requirements applicable for the year 2025-26.

 

Table of Content

  • GST and Tax related Compliance
  • Compliance of Registrar of Companies
  • Takeaway

GST and Tax related Compliance

The compliance calendar of year 2024, will provide you to fulfil the compliance as per the Income Tax Act, 1961 and the GST Act, 2017 for the financial year, 2025.

 

 

 

April, 2025

1. 7th April, 2025 Payment of TDS/ TCS
2. 10th April, 2025 Filing of Form GSTR-7/8
3. 11th April, 2025 Monthly filing of Form GSTR-1
4. 13th April, 2025 GSTR-1 for taxpayers under the QRMP Scheme

Filing of Form GSTR-5/6

5. 15th April, 2025 Payment of PF/ ESIC
6. 18th April, 2025 Filling of CMP-08
7. 20th April, 2025 GSTR-3B (Monthly) for non-QRMP taxpayers.

GSTR-5A for Non-Resident OIDAR service providers

8. 22nd April, 2025 GSTR-3B (QRMP-1) for Q4 2024-25
9. 24th April, 2025  GSTR-3B (QRMP-2) for Q4 2024-25
    10 30th April, 2025 TDS payment
Filing of Form GSTR-4
Submission of Form 15H/15G (Non-Deduction of Tax)
Filing of Form MSME-1

 

May, 2025

1 7th May, 2025 Payment of TDS/TCS
2 10th May, 2025 Form GSTR 7/8 filing
3 11th May, 2025 Form GSTR-1 monthly filing
4 13th May, 2025 GSTR-1 (IFF) for QRMP taxpayers (April 2025)

Filing of Form GSTR-5/6 (April 2025)

5 15th May, 2025 TCS return filing for Q4
6 20th May, 2025 GSTR-3B (Monthly) for non-QRMP taxpayers.

GSTR-5A for Non-Resident OIDAR service providers.

7 25th May, 2025 GST PMT-06 payment for QRMP taxpayers
8 30th May, 2025 Filing of GSTR-11
9 31st May, 2025 Issue of TCS Certificate
Filing of Form-11 (LLP Annual Return)
Filing of PAS-6 (Half-yearly Share Capital Audit Report)

 

 

June, 2025

1 7th June, 2025 Payment of TCS/ TDS
2 10th June, 2025 Form GSTR- 7/8 filing
3 11th June, 2025 Form GSTR-1 monthly filing
4 13th June, 2025 GSTR-1 (IFF) for QRMP taxpayers

Filing of Form GSTR-5/6

5 15th June, 2025 Issuance of TDS Certificates (Q4 2024-25 – Salary & Non-Salary)

Payment of PF/ ESIC.

1st Installment of Advance tax (15%)

6 20th June, 2025 Monthly furnishing GSTR-3B by taxpayers who have not QRMP Scheme.

Monthly furnishing GSTR-5A to be filed by a Non-Resident OIDAR Service Providers.

7 25th June, 2025 Due date for GST PMT 06 payment by taxpayers who have QRMP Scheme.
8 30th June, 2025 Filing of Form DPT-3 (Return of deposits/transactions for FY 2024-25)

 

July, 2025

1 7th July, 2025 Payment of TCS/ TDS
2 10th July, 2025 Form GSTR 7/8 filing.
3 11th July, 2025 Form GSTR-1 monthly filing
4 13th July, 2025 GSTR-1 (QRMP) for Q1 2025-26

Form GSTR 5/6 filing

5 15th July, 2025 TDS Return filing.

ESIC/ PF payment.

6 18th July, 2025 CMO-08 filing
7 20th July, 2025 Furnishing monthly form of GSTR-3B by taxpayers who have not QRMP Scheme.

Furnishing monthly GSTR-5A to be filed by a Non-Resident OIDAR service provider.

8 22nd July, 2025 Furnishing form GSTR-3B for QRMP-1 by taxpayers who have QRMP Scheme.
9 24th July, 2025 Furnishing form GSTR-3B for QRMP-2 by taxpayers who have QRMP Scheme.
10 25th July 2025 Due Date for Payment of GST PMT 06 by Taxpayers who have opted for QRMP Scheme  for the month of June 2025

 

 

11 28th July 2025 Filing of GSTR-11 for the month of June 2025
12 30th July, 2025 Issuance of TCS Certificate
13 31st July, 2025 TDS return filing

Filing of Income Tax Return (Non-Audit) for AY 2026-27 (FY 2025-26)

 

August, 2025

1 7th August, 2025 Payment of TDS/ TCS
2 10th August, 2025 Form GSTR- 7/8 filing
3 11th August, 2025 Form GSTR-1 monthly filing
4 13th August, 2025 Furnishing of GSTR 1 in Invoice furnishing facility by taxpayers who QRMP scheme.

Form GSTR 5/6 filing.

5 15th August, 2025 Issuance of TDS Certificate.
PF/ ESIC Payment
6 20th August, 2025 Monthly furnishing GSTR-3B by taxpayers who have not for QRMP Scheme.

Monthly furnishing GSTR-5A to be filed by a Non-resident OIDAR Service Providers.

7 25th August, 2025 Due date for GST PMT 06 payment by taxpayers who have QRMP Scheme.
8 28th August 2025 Filing of GSTR-11

 

September, 2025

1 7th September, 2025 Payment TDS/ TCS.
2 10th September, 2025 Form GSTR 7/8 filing.
3 11th September, 2025 Form GSTR-1 monthly filing.
4 13th September, 2025 Furnishing GSTR-1 in Invoice Furnishing Facility by taxpayers who have QRMP Scheme.

Form GSTR 5/6 filing.

5 15th September, 2025 Payment ESIC/ PF.

2nd Instalment of Advance Tax (45%).

6 20thSeptember, 2025 Furnishing GSTR-3B (Monthly) by Taxpayers who have not opted for QRMP Scheme for the month of August 2025.

Furnishing GSTR-5A (Monthly) to be filed by a Non-Resident OIDAR Service Providers for the month of August 2025

7 25thSeptember, 2025 Due date for GST PMT 06 payment by taxpayers who have QRMP Scheme.
8 28th September, 2025 Filing of GSTR-11 for the month of August 2025
9 30th September, 2025 Due date of Tax audit.

Filing form of DIR-3 KYC

 

October, 2025

1 7th October, 2025 Payment of TDS/ TCS
2 10th October, 2025 Form GSTR 7/8 filing
3 11th October, 2025 Form GSTR-1 monthly filing
4 13th October, 2025 Furnishing of GSTR 1 by taxpayers who opted for QRMP Scheme for Q1 of 2025-26

Filing of Form GSTR 5/6 for the month of September 2025

5 14th October,2025 Due date for filing Form-ADT-01 for informing ROC about Appointment of Auditor. this form is required to be filed in 15 days from the conclusion of the AGM
6 15th October, 2025 Payment of ESIC/ PF.

TCS Return filing

7 18th October, 2025 CMP-08 filing
8 20th October, 2025 Furnishing GSTR-3B (Monthly) by Taxpayers who have not opted for QRMP Scheme for the month of September 2025.

Furnishing GSTR-5A (Monthly) to be filed by a Non-Resident OIDAR Service Providers for the month of September 2025

9 22nd October, 2025 Furnishing GSTR-3B for QRMP-1 by taxpayers who have QRMP Scheme.
10 24th October, 2025 Furnishing GSTR-3B for QRMP-2 by Taxpayers who have opted QRMP Scheme.
11 25th October, 2025 Payment of GST PMT 06

 

12 28th October, 2025 Filing of GSTR-11

 

13 30th October, 2025 Issuance of TCS Certificate
Filing Form AOC -4
Filing Form-8 (Statement of Account & Solvency and Charge filing)
14 31st October, 2025 TDS return filing.

ITR (Audit) filing.

Due date of transferring pricing audit

Filing of Form MSME-01 for Companies for period 1st April 2025 to 30th September 2025

 

November, 2025

1 7th November, 2025 Payment of TDS/ TCS
2 10th November, 2025 GSTR 7/8 form filing
3 11th November, 2025 Form GSTR-1 monthly filing
4 13th November, 2025 Furnishing GSTR-1 in Invoice Furnishing Facility by taxpayers who opted for QRMP Scheme for the month of Oct 2025.

Filing of Form GSTR 5/6 for the month of Oct 2025

 

5 15th November, 2025 Payment ESIC/ PF
Issuing of TDS certificate
6 20th November, 2025 Furnishing GSTR-3B (Monthly) by Taxpayers who have not opted for QRMP Scheme for the month of Oct 2025

 

Furnishing GSTR-5A (Monthly) to be filed by a Non-Resident OIDAR Service Providers for the month of Oct 2025

7 25th November, 2025 Due date for GST PMT 06 payment by Taxpayers who have QRMP Scheme.
8 29th November, 2025 Filing Form MGT -07/07A (Annual Return for companies)
9 30th November, 2025 ITR (Transfer pricing case) filing

 

December, 2025

1 7th December, 2025 Payment TDS/ TCS
2 10th December, 2025 Form GSTR 7/8 filing
3 11th December, 2025 Form GSTR-1 monthly filing
4 13th December, 2025 Furnishing GSTR-1 in Invoice Furnishing facility by taxpayers who have QRMP Scheme.

Form GSTR 5/6 filing

5 15th December, 2025 Payment of PF/ ESIC

3rd Instalment of Advance Tax (75%)

6 20th December, 2025 Furnishing monthly GSTR-3B by Taxpayers who have not QRMP Scheme.

Furnishing monthly GSTR-5A to be filed by non-resident OIDAR Service Providers.

7 25th December, 2025 Due date of GST PMT 06 payment by taxpayers who have QRMP Scheme.
8 31st December, 2025 Due date filing of belated/ revised ITR.

Due date of filing GSTR-9.

 

Compliance of Registrar of Companies

In this section, we’ll cover the important ROC (Registrar of Companies) filing due dates that LLPs and Companies need to keep in mind to ensure timely compliance. Below is the ROC Compliance Calendar highlighting the key general and annual filing deadlines for the financial year 2025–2026

S. no. Form Particulars Due date Period
MSME-01 It is for determining half yearly return with the registrar in relation to outstanding payments to Micro or Small Enterprises. 30th April, 2025 1st October, 2024 – 31st March, 2025
2. Form 11 (LLPs Annual returns) LLP and their partners need to submit an annual statement regarding business. All registered LLPs must file Form 11 within 60 days from the close of the end financial year. 30th May, 2025 FY 2024-25
3. PAS-06 Half yearly reconciliation of Share capital audit report 30th May, 2025 1st October, 2024 to 31st March, 2025
4. DPT-03 It must be used for filing return of deposit or particulars of transaction not taken as deposit or both by each company other than government company. 30th June, 2025 FY 2024-25
5. DIR-03 KYC It is filed for KYC directors. 30th September, 2025 FY 2024-2025
6. ADT-01 It is used for providing details regarding appointment of auditor to TOC. The form will be filed in 15 days from AGM’s conclusion.

For financial year 2024-2025 of AGM must be completed up to 30th September, 2025

14th October, 2025 FY 2024-25
7. AOC-04 It is for financial statement and other documents with the registrar, and must be submitted in 30 days from the AGM’s conclusion. 30th October, 2025 FY 2024-2025
8. LLP Form-08 Statement of account & solvency and charge filing 30th October, 2025 FY 2024-2025
9. MGT-14 It is for filing resolutions such as resolutions for Adoption of Accounts and agreements within 30 days after being passed at the board/ shareholder’s meeting of the company.

For financial year 2024-2025 of AGM can be submitted till 30th September, 2025

30th October, 2025 FY 2024-2025
10. MGT-07 It is for filing company’s annual return, however, not filed by small companies and OPCs. The form has to filed in 60 days from the AGM’s conclusion.

For financial year 2024-2025 of AGM can be submitted till 30th September, 2024.

29th November, 2025 FY 2024-2025
11. MGT-07A The MGT-07 A form filing Abridged annual return for small companies and OPCs. The form has to be submitted in 60 days from the AGM’s conclusion.

For financial year 2024-2025 can be filed till 30th September, 2024

29th November, 2025 FY 2024-2025
12. PAS-06 Half-yearly reconciliation of share capital audit report. 1st April 2025 to 30th September, 2025 29th November, 2025

 

Takeaway

In the end, we can say that in rapidly evolving business landscape, the Compliance Calendar for Calendar year, 2025 is your ally in managing regulatory resilience. As you entered in an embark journey, it is advisable to check this calendar on Legal window, along with a comprehensive technique for constructing a compliance culture within your company. By following these practices into your routine operations, one can not only make sure about legal compliances, but also build up a foundation for an ethical and resilient business environment.

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