# Compliance Calendar – December 2025 (Checklist & Deadlines)

Published: 27 Nov 2025  |  Last updated: 28 Nov 2025
Author: Treelife
Practice area: Calendar
Tags: Compliance Calelendar December 2025
Source: https://treelife.in/calendar/compliance-calendar-december-2025/

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Blog Content Overview

- [1 December 2025 Compliance Calendar for Startups, Businesses & Founders in India](#December_2025_Compliance_Calendar_for_Startups_Businesses_Founders_in_India)
- [2 Why a Compliance Calendar Matters in December 2025](#Why_a_Compliance_Calendar_Matters_in_December_2025)
- [3 Key Statutory Compliance Due Dates – December 2025](#Key_Statutory_Compliance_Due_Dates_December_2025)
[3.1 7th December 2025 (Sunday)](#7th_December_2025_Sunday)
- [3.2 10th December 2025 (Wednesday)](#10th_December_2025_Wednesday)
- [3.3 11th December 2025 (Thursday)](#11th_December_2025_Thursday)
- [3.4 13th December 2025 (Saturday)](#13th_December_2025_Saturday)
- [3.5 15th December 2025 (Monday)](#15th_December_2025_Monday)
- [3.6 20th December 2025 (Saturday)](#20th_December_2025_Saturday)
- [3.7 29th December 2025 (Monday)](#29th_December_2025_Monday)
- [3.8 31st December 2025 (Wednesday)](#31st_December_2025_Wednesday)

- [4 Who Must Follow the December 2025 Compliance Calendar?](#Who_Must_Follow_the_December_2025_Compliance_Calendar)
- [5 Summary of Key Forms & Their Purpose](#Summary_of_Key_Forms_Their_Purpose)
- [6 Why Staying Compliant Matters](#Why_Staying_Compliant_Matters)
- [7 Compliance Tips from Treelife Experts](#Compliance_Tips_from_Treelife_Experts)
- [8 Conclusion](#Conclusion)
- [9 Why Choose Treelife?](#Why_Choose_Treelife)

[9.0.1 Need Help with December 2025 Compliances? 
Let’s Talk](#Need_Help_with_December_2025_Compliances_Let8217s_Talk)

## **December 2025 Compliance Calendar for Startups, Businesses & Founders in India**

**[Sync with Google Calendar](https://calendar.google.com/calendar/embed?src=641ebf0c06fdb09aacc82f4846230e99257fb939b7011425e3f456a7c9b5a1cc%40group.calendar.google.com&ctz=Asia%2FKolkata)**

**[Sync with Apple Calendar](https://calendar.google.com/calendar/ical/641ebf0c06fdb09aacc82f4846230e99257fb939b7011425e3f456a7c9b5a1cc%40group.calendar.google.com/public/basic.ics)**

Staying compliant is not optional it is a legal and financial necessity. **December 2025 brings multiple critical due dates for GST, TDS, advance tax, PF, ESI, ROC filings, and quarterly tax returns.** Missing these deadlines can result in heavy penalties, interest, and compliance red flags for businesses and individuals alike.

This **December 2025 Compliance Calendar** provides a consolidated, easy-to-track list of all major statutory due dates applicable under **GST, Income Tax, Companies Act, PF/ESI, and Professional Tax laws in India.**

## **Why a Compliance Calendar Matters in December 2025**

- Ensures **timely GST return filing, TDS payments, and ROC filings**

- Helps avoid **late fees, penal interest, and prosecution risks**

- Supports **year-end financial closure and audit preparedness**

- Enables **proper advance tax planning before the financial year end**

- Improves **investor confidence and due-diligence readiness**

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## **Key Statutory Compliance Due Dates – December 2025**

Here is a tabular compliance calendar for December 2025-

**Due Date****Form / Compliance****Applicable To****Description / Purpose****7th December 2025 (Sunday)**TDS / TCS DepositAll deductors & collectorsDeposit of tax deducted or collected at source for **November 2025****10th December 2025 (Wednesday)**GSTR-7 & GSTR-8Government deductors & e-commerce operatorsGST TDS/TCS return for **November 2025****11th December 2025 (Thursday)**GSTR-1 (Monthly)Regular GST taxpayersOutward supply return for **November 2025****13th December 2025 (Saturday)**GSTR-1 IFF (Optional)QRMP scheme taxpayersOptional B2B invoice upload for **November 2025**GSTR-5 & GSTR-6Non-resident taxpayers & ISDsMonthly GST returns for **November 2025****15th December 2025 (Monday)**Form 16A & Form 27DAll deductors & collectorsIssue of TDS/TCS certificates for **Aug–Oct 2025**Professional Tax Payment / ReturnEmployers (state-wise)Monthly professional tax for **November 2025**PF & ESI Payment / ReturnAll employersPayroll compliance for **November 2025**Third Installment of Advance TaxIndividuals & corporates liable to advance taxAdvance tax payment for **FY 2025–26****20th December 2025 (Saturday)**GSTR-3B (Monthly)Regular GST taxpayersSummary GST return for **November 2025**GSTR-5AOIDAR service providersGST return for online service providers for **November 2025****29th December 2025 (Monday)**Forms 26QB / 26QC / 26QD / 26QEProperty buyers, professionals, contractors, crypto tradersTDS challan-cum-statement under **Sections 194-IA, 194-IB, 194M & 194S** for **November 2025****31st December 2025 (Wednesday)**Form 27EQ (Quarterly TCS Return)TCS collectorsTCS return for **Q3 FY 2025–26**Forms 24Q / 26Q / 27Q (Quarterly TDS Returns)All TDS deductorsTDS returns for **Q3 FY 2025–26**Form 3BBStock brokersStatement for **November 2025**AOC-4 / AOC-4 XBRL / AOC-4 NBFC (Ind AS)Companies & NBFCsFiling of financial statements for **FY 2024–25 (Extended Due Date)**MGT-7 & MGT-7ACompanies & OPCsAnnual return for **FY 2024–25 (Extended Due Date)**

### **7th December 2025 (Sunday)**

- **TDS/TCS Deposit** – All deductors/collectors
*Deposit tax deducted or collected at source for November 2025.*

### **10th December 2025 (Wednesday)**

- **GSTR-7 & GSTR-8** – Government deductors & e-commerce operators
*GST TDS/TCS return for November 2025.*

### **11th December 2025 (Thursday)**

- **GSTR-1 (Monthly)** – Regular GST taxpayers
*Outward supply return for November 2025.*

### **13th December 2025 (Saturday)**

- **GSTR-1 IFF (Optional)** – QRMP scheme taxpayers

- **GSTR-5 & GSTR-6** – Non-resident taxpayers & ISDs
*Invoice uploads & monthly returns for November 2025.*

### **15th December 2025 (Monday)**

- **Form 16A & Form 27D** – All deductors/collectors
*Issue of TDS/TCS certificates for Aug–Oct 2025.*

- **Professional Tax Payment / Return** – Employers
*(Due date varies by state, e.g., Maharashtra).*

- **PF & ESI Payment / Return** – All employers
*For wages of November 2025.*

- **Third Installment of Advance Tax – FY 2025–26**
*Mandatory for individuals and corporates liable to advance tax.*

### **20th December 2025 (Saturday)**

- **GSTR-3B (Monthly)** – Regular GST taxpayers

- **GSTR-5A** – OIDAR service providers
*Summary GST returns for November 2025.*

### **29th December 2025 (Monday)**

- **Forms 26QB / 26QC / 26QD / 26QE**
*(TDS on property rent, professional payments, crypto, etc.)*
*TDS challan-cum-statements for November 2025 under Sections 194-IA, 194-IB, 194M & 194S.*

### **31st December 2025 (Wednesday)**

- **Quarterly TCS Return – Form 27EQ (Q3 FY 2025–26)**

- **Quarterly TDS Returns – Forms 24Q / 26Q / 27Q (Q3 FY 2025–26)**

- **Form 3BB** – Statement by Stock Brokers for November 2025

- **AOC-4 / AOC-4 XBRL / AOC-4 NBFC (Ind AS)**
*Extended due date for FY 2024–25.*

- **MGT-7 & MGT-7A (Annual ROC Return)**
*Extended due date for FY 2024–25.*

## **Who Must Follow the December 2025 Compliance Calendar?**

This calendar applies to:

- **Private Limited Companies & OPCs**

- **Startups & MSMEs**

- **LLPs, Firms & Proprietorships**

- **GST-registered businesses**

- **TDS/TCS deductors**

- **Employers registered under PF, ESI & Professional Tax**

- **OIDAR service providers & non-resident taxpayers**

- **NBFCs and Ind-AS compliant entities**

## **Summary of Key Forms & Their Purpose**

**Form****Purpose****Frequency**GSTR-1, GSTR-3B, GSTR-5, GSTR-5A, GSTR-7, GSTR-8GST ReturnsMonthlyForms 24Q, 26Q, 27Q, 27EQQuarterly TDS/TCS ReturnsQuarterlyForm 16A, 27DTDS/TCS CertificatesQuarterlyPF & ESIEmployee Welfare ContributionsMonthlyAOC-4 / MGT-7 / MGT-7AROC Annual FilingsAnnuallyAdvance TaxIncome-tax LiabilityQuarterly

## **Why Staying Compliant Matters**

Non-compliance can lead to:

- **Heavy interest and late fees under GST & Income-tax Act**

- **Director disqualification under the Companies Act**

- **Blocked refund claims & GST credit mismatches**

- **Adverse impact on funding, audits & investor due diligence**

- **Litigation and departmental scrutiny**

For startups and scaling businesses, **a clean compliance record directly impacts valuations and fund-raising success.**

## **Compliance Tips from Treelife Experts**

- Set up **automated compliance alerts** for all statutory deadlines.

- Reconcile **GSTR-1 vs GSTR-3B before filing.**

- Cross-check **TDS entries with AIS & Form 26AS.**

- Begin **ROC annual filing well in advance** of December deadlines.

- Maintain **proper documentation for advance tax computation.**

## **Conclusion**

The **December 2025 Compliance Calendar** is one of the **most critical months of the financial year**, covering **GST returns, quarterly TDS/TCS filings, advance tax, PF/ESI, and extended ROC filings**. Proactive planning is essential to avoid year-end bottlenecks, regulatory scrutiny, and financial exposure.

For startups, SMEs, and growing enterprises, **outsourcing compliance to experienced professionals ensures accuracy, peace of mind, and uninterrupted business growth.**

## **Why Choose Treelife?**

Treelife has been one of India’s most trusted legal and financial firms for over 10 years. We are proud to be trusted by over 1000 startups and investors for solving their problems and taking accountability.

Our team ensures:

- Zero missed deadlines

- Clean audit trails

- Investor-ready compliance

- Full statutory coverage across GST, Income Tax & MCA

#### 
Need Help with December 2025 Compliances? 
[Let’s Talk](javascript:void(0))

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### Related posts:

- [Compliance Calendar 2025 – A Complete Checklist](https://treelife.in/calendar/compliance-calendar-2025/)

- [GST Compliance Calendar for 2026 (Updated) -Deadlines & Filings Checklist](https://treelife.in/calendar/gst-compliance-calendar/)

- [Compliance Calendar – July 2025 (Checklist & Deadlines)](https://treelife.in/calendar/compliance-calendar-july-2025/)

- [Compliance Calendar – August 2025 (Checklist & Deadlines)](https://treelife.in/calendar/compliance-calendar-august-2025/)

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