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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