Compliance Calendar 2025 – A Complete Checklist

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In today’s fast-paced corporate world, the cost of non-compliance can be severe, ranging from hefty financial penalties to significant reputational damage. For any business, understanding and adhering to regulatory requirements is not just a legal obligation but a crucial aspect of operational integrity. To assist companies in navigating this complex landscape, we’ve developed a detailed Compliance Calendar for the year 2025-26. Following this schedule meticulously can safeguard your business from unwanted legal consequences and ensure that you meet all necessary regulatory deadlines.

This meticulously curated guide covers essential deadlines across various domains, including Income Tax, Goods and Services Tax (GST), Ministry of Corporate Affairs (MCA) compliances, Employees’ Provident Fund (EPF), Employees’ State Insurance (ESI), and more. By leveraging this calendar, you can proactively manage your compliance activities, minimize risks, and focus on your core business growth.

What is a Compliance Calendar?

Think of a compliance calendar as your personalized roadmap to regulatory bliss. It outlines key deadlines for filings, reports, and other obligations mandated by various governing bodies. From taxes and accounting to industry-specific regulations, a comprehensive compliance calendar ensures you meet all your requirements on time, every time.

Why is a Compliance Calendar Important for your Business?

A well-structured compliance calendar is more than just a list of dates; it’s a strategic tool that offers numerous benefits:

• Avoid Penalties & Fines: Timely adherence to deadlines prevents the imposition of late fees, interest, and other statutory penalties, directly impacting your bottom line.
• Maintain Legal Standing: Regular compliance ensures your business operates within the legal framework, safeguarding its reputation and credibility.
• Streamline Operations: A clear roadmap of compliance tasks allows for better planning, resource allocation, and efficient workflow management.
• Enhanced Audit Readiness: Being consistently compliant means your records are always up-to-date and audit-ready, reducing stress and potential issues during inspections.
• Informed Decision-Making: Understanding upcoming obligations helps in financial planning and strategic business decisions.
• Boost E-E-A-T (Expertise, Experience, Authoritativeness, Trustworthiness): Demonstrating a clear commitment to compliance builds trust with stakeholders, clients, and regulatory bodies.

Key Compliance Requirements for 2025: A Month-by-Month Breakdown

Here’s a detailed, month-by-month breakdown of critical compliance deadlines for the financial year 2025-26, presented in an easy-to-read table format for maximum clarity and featured snippet potential.

April 2025

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (March 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-1 (QRMP)	Quarterly outward supply (sales) details for taxpayers opting for the QRMP scheme (Jan-Mar 2025).	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	EPF Payment	Monthly Provident Fund contributions for March 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for March 2025.	Employees’ State Insurance Act, 1948
18th	GST – CMP-08	Quarterly statement-cum-challan for composition taxpayers (Jan-Mar 2025).	CMP-08 / CGST Act, 2017
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
22nd	GST – GSTR-3B (QRMP – Category X States)	Quarterly summary return for QRMP taxpayers in specified states (Jan-Mar 2025).	GSTR-3B / CGST Act, 2017
24th	GST – GSTR-3B (QRMP – Category Y States)	Quarterly summary return for QRMP taxpayers in other specified states (Jan-Mar 2025).	GSTR-3B / CGST Act, 2017
25th	GST – ITC-04	Quarterly statement of goods/capital goods sent to job worker and received back (Oct-Mar 2025).	ITC-04 / CGST Rules, 2017
30th	TDS Challan-cum-Statement	For payments made under Sections 194IA, 194IB, and 194M during March 2025.	Form 26QB, 26QC, 26QD / Income Tax Act, 1961
30th	MSME-1 (Half-yearly)	For outstanding payments to Micro and Small Enterprises (Oct 2024 – Mar 2025).	Form MSME-1 / MSMED Act, 2006
30th	Professional Tax	Payment for March 2025 (State-specific due dates apply).	State-specific Professional Tax Acts
30th	GST – GSTR-4 (Composition)	Annual return for composition taxpayers (FY 2024-25).	GSTR-4 / CGST Act, 2017

May 2025

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (April 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	EPF Payment	Monthly Provident Fund contributions for April 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for April 2025.	Employees’ State Insurance Act, 1948
15th	TDS Certificates	Issuance of TDS certificates (Form 16B, 16C, 16D) for tax deducted under Sections 194IA, 194IB, and 194M during FY 2024-25.	Form 16B, 16C, 16D / Income Tax Act, 1961
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
30th	TDS Challan-cum-Statement	For payments made under Sections 194IA, 194IB, and 194M during April 2025.	Form 26QB, 26QC, 26QD / Income Tax Act, 1961
30th	LLP Form 11	Annual return for LLPs (FY 2024-25).	Form 11 / LLP Act, 2008
30th	PAS-6 (Half-yearly)	Reconciliation of Share Capital Audit Report for unlisted public companies (Oct 2024 – Mar 2025).	Form PAS-6 / Companies Act, 2013
31st	TDS Return – Q4 FY24-25	Quarterly statement of TDS for the quarter ending March 31, 2025 (Forms 24Q, 26Q, 27Q).	Form 24Q, 26Q, 27Q / Income Tax Act, 1961
31st	Form 10BD & 10BE	Statement of donations received and certificate for eligible donations for FY 2024-25.	Form 10BD, 10BE / Income Tax Act, 1961
31st	Professional Tax	Payment for April 2025 (State-specific due dates apply).	State-specific Professional Tax Acts

June 2025

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (May 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	Advance Tax Installment	First installment of advance tax for FY 2025-26.	Section 208, Income Tax Act, 1961
15th	EPF Payment	Monthly Provident Fund contributions for May 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for May 2025.	Employees’ State Insurance Act, 1948
15th	TDS Certificates	Issuance of Form 16 (for salary) and Form 16A (for non-salary) for FY 2024-25.	Form 16, 16A / Income Tax Act, 1961
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
30th	DPT-3	Return of deposits or particulars of transactions not considered as deposits (for FY 2024-25).	Form DPT-3 / Companies Act, 2013
30th	Professional Tax	Payment for May 2025 (State-specific due dates apply).	State-specific Professional Tax Acts
30th	MBP-1	Disclosure of interest by directors for the first Board Meeting of FY 2025-26.	Form MBP-1 / Companies Act, 2013
30th	DIR-8	Intimation by Director of disqualification or non-disqualification.	Form DIR-8 / Companies Act, 2013

July 2025

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (June 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-1 (QRMP)	Quarterly outward supply (sales) details for taxpayers opting for the QRMP scheme (Apr-Jun 2025).	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	EPF Payment	Monthly Provident Fund contributions for June 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for June 2025.	Employees’ State Insurance Act, 1948
15th	TCS Return – Q1 FY25-26	Quarterly statement of TCS (Form 27EQ) for the quarter ending June 30, 2025.	Form 27EQ / Income Tax Act, 1961
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
22nd	GST – GSTR-3B (QRMP – Category X States)	Quarterly summary return for QRMP taxpayers in specified states (Apr-Jun 2025).	GSTR-3B / CGST Act, 2017
24th	GST – GSTR-3B (QRMP – Category Y States)	Quarterly summary return for QRMP taxpayers in other specified states (Apr-Jun 2025).	GSTR-3B / CGST Act, 2017
30th	TDS Challan-cum-Statement	For payments made under Sections 194IA, 194IB, and 194M during June 2025.	Form 26QB, 26QC, 26QD / Income Tax Act, 1961
31st	Income Tax Return (ITR)	For individuals and entities not requiring tax audit (AY 2025-26 / FY 2024-25).	ITR Forms / Income Tax Act, 1961
31st	TDS Return – Q1 FY25-26	Quarterly statement of TDS for the quarter ending June 30, 2025 (Forms 24Q, 26Q).	Form 24Q, 26Q / Income Tax Act, 1961
31st	Professional Tax	Payment for June 2025 (State-specific due dates apply).	State-specific Professional Tax Acts
31st	FLA Return	Foreign Liabilities and Assets (FLA) return for companies with FDI/ODI (FY 2024-25).	FLA Return / FEMA, 1999

August 2025

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (July 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
14th	TDS Certificates	Issuance of TDS certificates (Form 16B, 16C, 16D) for tax deducted under Sections 194IA, 194IB, and 194M during June 2025.	Form 16B, 16C, 16D / Income Tax Act, 1961
15th	EPF Payment	Monthly Provident Fund contributions for July 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for July 2025.	Employees’ State Insurance Act, 1948
15th	TDS Certificates (Non-Salary)	Issuance of TDS certificates (Form 16A) for non-salary payments for the quarter ending June 2025.	Form 16A / Income Tax Act, 1961
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
30th	TDS Challan-cum-Statement	For payments made under Sections 194IA, 194IB, and 194M during July 2025.	Form 26QB, 26QC, 26QD / Income Tax Act, 1961
31st	Professional Tax	Payment for July 2025 (State-specific due dates apply).	State-specific Professional Tax Acts

September 2025

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (August 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	Advance Tax Installment	Second installment of advance tax for FY 2025-26.	Section 208, Income Tax Act, 1961
15th	EPF Payment	Monthly Provident Fund contributions for August 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for August 2025.	Employees’ State Insurance Act, 1948
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
30th	DIR-3 KYC	Every individual holding a DIN as of March 31, 2025, must complete e-KYC to maintain active status.	Form DIR-3 KYC / Companies (Appointment and Qualification of Directors) Rules, 2014
30th	AGM of Companies	Last date for holding Annual General Meeting for companies whose financial year ended on March 31, 2025 (unless extended).	Section 96, Companies Act, 2013
30th	Professional Tax	Payment for August 2025 (State-specific due dates apply).	State-specific Professional Tax Acts
30th	Tax Audit Report	Submission of Tax Audit Report (Form 3CD) for companies and individuals requiring audit (FY 2024-25).	Form 3CD / Income Tax Act, 1961

October 2025

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (September 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-1 (QRMP)	Quarterly outward supply (sales) details for taxpayers opting for the QRMP scheme (Jul-Sep 2025).	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	EPF Payment	Monthly Provident Fund contributions for September 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for September 2025.	Employees’ State Insurance Act, 1948
15th	TCS Return – Q2 FY25-26	Quarterly statement of TCS (Form 27EQ) for the quarter ending September 30, 2025.	Form 27EQ / Income Tax Act, 1961
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
22nd	GST – GSTR-3B (QRMP – Category X States)	Quarterly summary return for QRMP taxpayers in specified states (Jul-Sep 2025).	GSTR-3B / CGST Act, 2017
24th	GST – GSTR-3B (QRMP – Category Y States)	Quarterly summary return for QRMP taxpayers in other specified states (Jul-Sep 2025).	GSTR-3B / CGST Act, 2017
30th	Form AOC-4	Filing of financial statements with ROC (within 30 days of AGM).	Form AOC-4 / Companies Act, 2013
31st	MSME-1 (Half-yearly)	For outstanding payments to Micro and Small Enterprises (Apr 2025 – Sep 2025).	Form MSME-1 / MSMED Act, 2006
31st	Professional Tax	Payment for September 2025 (State-specific due dates apply).	State-specific Professional Tax Acts
31st	LLP Form 8	Statement of Account & Solvency for LLPs (FY 2024-25).	Form 8 / LLP Act, 2008
31st	Income Tax Return (ITR)	For companies and individuals requiring tax audit (AY 2025-26 / FY 2024-25).	ITR Forms / Income Tax Act, 1961
31st	TDS Return – Q2 FY25-26	Quarterly statement of TDS for the quarter ending September 30, 2025 (Forms 24Q, 26Q).	Form 24Q, 26Q / Income Tax Act, 1961

November 2025

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (October 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	EPF Payment	Monthly Provident Fund contributions for October 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	TDS Certificates (Non-Salary)	Issuance of TDS certificates (Form 16A) for non-salary payments for the quarter ending September 2025.	Form 16A / Income Tax Act, 1961
15th	ESI Payment	Monthly Employees’ State Insurance contributions for October 2025.	Employees’ State Insurance Act, 1948
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
29th	PAS-6 (Half-yearly)	Reconciliation of Share Capital Audit Report for unlisted public companies (Apr 2025 – Sep 2025).	Form PAS-6 / Companies Act, 2013
29th	Form MGT-7/7A	Annual Return of Company / Abridged Annual Return for One Person Company (OPC) and Small Company (within 60 days of AGM).	Form MGT-7/7A / Companies Act, 2013
30th	Professional Tax	Payment for October 2025 (State-specific due dates apply).	State-specific Professional Tax Acts
30th	Transfer Pricing Report	For entities undertaking international or specified domestic transactions (FY 2024-25).	Form 3CEB / Income Tax Act, 1961
30th	ITR for TP cases	Income Tax Return filing for entities with international/specified domestic transactions (AY 2025-26 / FY 2024-25).	ITR Forms / Income Tax Act, 1961

December 2025

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (November 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	Advance Tax Installment	Third installment of advance tax for FY 2025-26.	Section 208, Income Tax Act, 1961
15th	EPF Payment	Monthly Provident Fund contributions for November 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for November 2025.	Employees’ State Insurance Act, 1948
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
31st	GST – GSTR-9	Annual Return for registered taxpayers (FY 2024-25).	GSTR-9 / CGST Act, 2017
31st	GST – GSTR-9C	Reconciliation Statement (Self-certified) for taxpayers with turnover exceeding ₹5 crores (FY 2024-25).	GSTR-9C / CGST Act, 2017
31st	Professional Tax	Payment for November 2025 (State-specific due dates apply).	State-specific Professional Tax Acts
31st	Annual Report (POSH)	Annual report on Prevention of Sexual Harassment at Workplace (POSH) for companies employing 10 or more people.	Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013
31st	FC-4 (FCRA Annual Return)	Annual Return under Foreign Contribution (Regulation) Act, 2010 (FCRA) for NGOs/entities receiving foreign contributions.	Form FC-4 / FCRA, 2010

January 2026

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (December 2025).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS) by government entities/specified persons.	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators to report supplies and tax collected at source (TCS).	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores (or those not opting for QRMP).	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-1 (QRMP)	Quarterly outward supply (sales) details for taxpayers opting for the QRMP scheme (Oct-Dec 2025).	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	EPF Payment	Monthly Provident Fund contributions (both employer and employee share) for December 2025.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for December 2025.	Employees’ State Insurance Act, 1948
18th	GST – CMP-08	Quarterly statement-cum-challan for composition taxpayers (Oct-Dec 2025).	CMP-08 / CGST Act, 2017
20th	GST – GSTR-3B	Monthly summary return for tax payment and Input Tax Credit (ITC) utilization.	GSTR-3B / CGST Act, 2017
22nd	GST – GSTR-3B (QRMP – Category X States)	Quarterly summary return for QRMP taxpayers in specified states (Oct-Dec 2025).	GSTR-3B / CGST Act, 2017
24th	GST – GSTR-3B (QRMP – Category Y States)	Quarterly summary return for QRMP taxpayers in other specified states (Oct-Dec 2025).	GSTR-3B / CGST Act, 2017
31st	TDS/TCS Return	Filing quarterly TDS/TCS returns for Q3 (Oct-Dec 2025)	Form 27EQ / Income Tax Act, 1961 Form 24Q, 26Q, 27Q / Income Tax Act, 1961
31st	Professional Tax	Payment for December 2025 (State-specific due dates apply).	State-specific Professional Tax Acts

February 2026

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (January 2026).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	TDS Certificates (Non-Salary)	Issuance of TDS certificates (Form 16A) for non-salary payments for December 31, 2025 (Q3)	Form 16A / Income Tax Act, 1961
15th	EPF Payment	Monthly Provident Fund contributions for January 2026.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for January 2026.	Employees’ State Insurance Act, 1948
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017

March 2026

Due Date	Compliance Type	Description	Applicable Form/Act
7th	TDS/TCS Deposit	Deposit of TDS/TCS collected for the preceding month (February 2026).	Income Tax Act, 1961
10th	GST – GSTR-7	Monthly return for Tax Deducted at Source (TDS).	GSTR-7 / CGST Act, 2017
10th	GST – GSTR-8	Monthly return for E-commerce Operators.	GSTR-8 / CGST Act, 2017
11th	GST – GSTR-1	Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.	GSTR-1 / CGST Act, 2017
13th	GST – GSTR-5	Monthly return for Non-Resident Taxable Persons.	GSTR-5 / CGST Act, 2017
13th	GST – GSTR-6	Monthly return for Input Service Distributors (ISDs).	GSTR-6 / CGST Act, 2017
15th	Advance Tax Installment	Fourth and final installment of advance tax for FY 2025-26.	Section 208, Income Tax Act, 1961
15th	EPF Payment	Monthly Provident Fund contributions for February 2026.	Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15th	ESI Payment	Monthly Employees’ State Insurance contributions for February 2026.	Employees’ State Insurance Act, 1948
20th	GST – GSTR-3B	Monthly summary return for tax payment and ITC utilization.	GSTR-3B / CGST Act, 2017
31st	Professional Tax	Payment for February 2026 (State-specific due dates apply).	State-specific Professional Tax Acts
31st	LUT for FY 2026-27	Filing of Letter of Undertaking (LUT) for FY 2026-27 for zero-rated supplies without payment of IGST.	Rule 96A, CGST Rules, 2017

Important Annual & Specific Compliances (Beyond Monthly Calendar)

Beyond the recurring monthly and quarterly obligations, several annual and specific compliances require attention:

• Board Meetings: Companies are required to hold at least 4 (four) Board Meetings in a calendar year, with the gap between two consecutive meetings not exceeding 120 days (Section 173 of the Companies Act, 2013). One Person Companies (OPCs), small companies, dormant companies, and private companies (if start-ups) have relaxed requirements.
• Annual Return and Financial Statements Filings (MCA): These are key documents that need to be filed with the Registrar of Companies (RoC).
  • Form AOC-4: Filing of financial statements with the RoC, due within 30 days from the conclusion of the AGM.
  • Form MGT-7/7A: Filing of annual return, due within 60 days from the conclusion of the AGM.
• Form ADT-1 (Appointment of Auditor): Intimation to ROC about the appointment of an auditor. For the first auditor, it is not mandatory to file Form ADT-1. For subsequent appointments, it should be filed within 15 days from the date of the Board Meeting in which the auditor is appointed.
• Form GSTR-9 (Annual Return): To be filed by regular taxpayers by 31st December of the next financial year.
• Form GSTR-9C (Reconciliation Statement): To be filed by taxpayers with an aggregate annual turnover exceeding ₹5 crores, along with GSTR-9.
• Form MSME-1: For companies receiving goods or services from micro and small enterprises, where payments exceed 45 days. This form is filed half-yearly.
• CSR Reporting: Companies meeting specific net worth, turnover, or net profit criteria are required to furnish a report on CSR activities as an addendum to Form AOC-4.

Form INC-20A (Commencement of Business): Declaration of commencement of business activities within 180 days of incorporation of the company.

Documents and Provisions

Each compliance requirement comes with specific documentation needs and legal provisions. For instance:

• Form MBP-1 for the disclosure of interest by directors should be handled annually and at every new appointment.
• Compliance with Section 139 of the Companies Act, 2013 for auditor appointments ensures legality and adherence to corporate governance standards.

Conclusion

Adhering to a structured compliance calendar helps in mitigating risks associated with non-compliance. This guide serves as a roadmap to help your business navigate through the maze of statutory requirements efficiently.

By leveraging a compliance calendar and following these tips, you can transform compliance from a burden into a manageable process. Remember, staying compliant protects your business, saves you money, and allows you to focus on growth and success. So, take control, conquer compliance, and make 2025 your year of regulatory mastery!