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.
Staying compliant with India’s regulatory framework is crucial for businesses to avoid legal penalties and maintain operational integrity. Treelife’s “Compliance Calendar 2025” offers a comprehensive checklist of essential monthly, quarterly, and annual compliance tasks, including GST return filings, TDS deposits, and advance tax payments. 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.
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
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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!
Power Play: A Regulatory Guide for Indian Gaming Companies
India’s gaming industry is on the brink of a monumental transformation, evolving from a budding market to a global leader. With over 500 gaming studios now operational, the country is at the forefront of innovation and creativity in the gaming world. The country boasts a substantial gaming community, comprising 568 million gamers, out of which 25% are paying users. Industry analysts predict a future even brighter, forecasting the Indian gaming industry to surpass $3.9 billion by 2025. This phenomenal growth signals a golden era for aspiring entrepreneurs and gaming enthusiasts.
The Indian Gaming Industry: A Snapshot of Facts
As India’s gaming industry navigates through a phase of exponential growth and regulatory evolution, several key facts highlight its current status and forecast its future trajectory.
India is the second-largest gaming market worldwide with a staggering 568 million gamers out of which 25% are paying users.
The segment has attracted consistent investments totaling INR 22,931 crore between FY20 and FY24 YTD from both domestic and foreign investors.
The sector has grown at a CAGR of 28%, reaching INR 16,428 crore in FY23, and is expected to reach INR 33,243 crore by FY28.
The Indian gaming industry is expected to surpass $8.6 billion by 2027 (according to EY and FICCI).
India has produced three gaming unicorns: Dream11, Mobile Premier League, and Games24x7. Furthermore, it directly and indirectly employs around one lakh individuals, with the prospect of expanding to 250,000 job opportunities by 2025.
Diving Into the Ecosystem
At the heart of this revolution are game developers, gaming platforms, esports ventures, RMG (Real Money Gaming) companies, and blockchain gaming innovators. Each segment contributes uniquely to the vibrancy and diversity of India’s gaming landscape.
Navigating Success in India’s Gaming Industry
To thrive in this booming ecosystem, understanding the legal and regulatory frameworks is crucial. The distinction between “games of skill” and “games of chance” forms the legal cornerstone. Moreover, the implementation of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules 2023 marks a pivotal shift, introducing a regulatory framework tailored for online gaming companies.
Innovation at the Forefront
Protecting innovation is paramount in the competitive gaming industry. Intellectual Property Rights (IPR) serve as the foundation for safeguarding game developers’ creativity and originality, covering everything from trademarks and copyrights to patents and designs. This protective measure ensures companies can maintain their competitive edge and continue to push the boundaries of creativity.
The Road Ahead
Despite facing regulatory challenges and the intricacies of GST and taxation, India’s gaming industry stands on the precipice of a new dawn. The sector’s ability to navigate these hurdles while harnessing its vast potential will shape its trajectory in the years to come. With the promise of increased FDI, job creation, and continued technological innovation, the future of gaming in India shines brightly.
Explore the Full Report
For those looking to dive deeper into the intricacies and opportunities within India’s gaming industry, our comprehensive report, “Power Play: A Regulatory Guide for Indian Gaming Companies” offers an invaluable resource on investment landscape, market size and opportunity, landmark happenings, legal and regulatory framework, compliance essentials and IPR, taxation and anticipated developments. The report equips readers with the knowledge needed to navigate entrepreneurs and enthusiasts in India’s vibrant gaming ecosystem.
The Digital Personal Data Protection Act, 2023 (“Act”) is intended to safeguard and protect digital personal data, and (inter alia) govern the manner in which it can be collected, stored, processed, transferred, and erased. The Act imposes requirements on data fiduciaries/collectors and data processors, as well as certain duties on the data subject/individual with respect to personal data.
“Personal Data” under the Act includes any digital or digitized data about an individual (including any data which can be used to identify an individual). This excludes any non-digital data, or any data which cannot be used to identify an individual in any manner (including in concert with any other data).
This document is intended to provide a summary of the obligations of B2B-based SaaS business, which arise from the Act.
An Overview
The key obligations of businesses towards complying with the Act include:
Identify the extent of Personal Data collection, storage and processing which your business undertakes, and how much is necessary.
Prepare notices for procuring consents from individuals whose Personal Data you collect, store, and process (including those individuals whose Personal Data has already been collected and/or is being stored or processed), specifying:
Type/s of Personal Data you will use;
The specific purpose/s you will use it for;
The manner in which they can withdraw consent or raise grievances; and
The manner in which they can make a complaint to the Data Protection Board of India.
Maintain a record of consents procured and provide the following rights:
Right to request for (i) summary of their Personal Data being used; and (ii) identities of parties to whom their Personal Data has been transferred;
Right to correct, update and/or delete Personal Data (unless required to be retained for compliance with law);
Right to redressal for grievances and complaints;
Right to nominate another individual to exercise their rights (in the event of death or incapacity)
Action Items
While B2B SaaS platforms have limited Personal Data collection, Personal Data can still be collected and processed in case of user accounts for individuals/employees/representatives of enterprise customers. Businesses can take the following actions towards compliance with the Act:
Data audit: Carry out an internal data audit, including identifying Personal Data collection, storage and processing requirements;
Limit Personal Data usage: Erase or anonymize Personal Data to the extent feasible to reduce the compliance and associated risks, or limit the Personal Data points which are collected;
Update your product to enable privacy rights: Businesses should therefore make available on the SaaS tool / platform functionalities to:
Issue notices for procuring consent for Personal Data collection, storage and processing prior to any such collection, storage or processing. These notices can be worded in simple and clear terms so as to enable individuals to know their rights, and should include language which clearly states that consent is provided for collection, storage, and processing (including processing by third-parties); specify the purpose/s for the type or types of processing. For example – in case the processing will be done for purposes A, B and C, consent will have to procured specific for each of A, B and C; mention that consent can be withdrawn
Request modification, correction, updating, or erasure of Personal Data. Other than any Personal Data which is necessary for providing the services (for example, corporate email IDs), all Personal Data should be subject to modification or erasure pursuant to withdrawal of consent.
Appoint person/s who can handle complaints, grievances, or requests from individuals. This can be an individual assigned specifically for this task or a team responsible for ensuring speedy response.
Implement technical measures to protect against and mitigate data breaches and their consequences. The Act requires fiduciaries/collectors to “take reasonable security safeguards to prevent personal data breach”, which can include cloud monitoring, penetration testing, ISO certification, etc., depending on the sensitivity and extent of Personal Data.
