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Compliance Calendar – May 2025 (Checklist & Deadlines)

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Navigating India’s complex regulatory landscape can be a challenge for any business. Missed filings or delayed compliance can result in penalties, reputational risks, and operational disruptions. At Treelife, we understand how crucial timely compliance is—especially for startups and fast-scaling companies.

To make your compliance journey smoother, we’ve created a monthly Compliance Calendar that highlights all the important statutory deadlines in one place.

Whether it’s GST, TDS, STPI, SEZ, FEMA, or MCA filings, our calendar is tailored to help founders, CFOs, and compliance officers stay proactive and organized.

What’s Inside the May 2025 Calendar?

The May edition of our calendar includes key due dates for:

  • GST Filings (GSTR-1, 3B, 5, 6, 7, 8, PMT-06, IFF, SRM-II)
  • TDS/TCS Returns
  • FEMA filings like ECB-2
  • MCA filings such as PAS-6
  • STPI and SEZ reporting
  • SFT Form 61A

Each date is carefully listed with its corresponding activity and is backed by notes to guide applicability (e.g., turnover limits, return types, industry-specific filings).

Add Events to Your Calendar – Automatically!

To make this even easier, you can now subscribe to our Google Calendar and get automatic reminders for each compliance deadline.

No more missed filings. No more last-minute chaos.

Add to Google Calendar

Stay organized, stay compliant – let the calendar do the tracking for you.

Need Help With Compliance?

At Treelife, we assist 1000+ startups and investors with comprehensive compliance management – from GST filings and MCA returns to STPI, SEZ, and FEMA advisory. Our expert legal and financial teams ensures you never miss a regulatory deadline while staying audit-ready year-round, we ensure:

  • Zero penalty exposure
  • On-time submissions
  • Accurate reporting aligned with the latest updates

Call: +91 22 6852 5768 | +91 99301 56000
Email: support@treelife.in
Book a meeting: https://calendly.com/consulttreelife 

Upcoming Compliances for Private Limited Companies in the FY2025-26

As the financial year progresses, it is crucial for businesses and directors to stay informed about upcoming compliance deadlines to avoid penalties and ensure smooth operations. Here is an overview of the key upcoming compliance requirements to be reported by Companies to the Ministry of Corporate Affairs (“MCA”) under the Companies Act, 2013 (“Act”): 

S. No.Form NameApplicabilityDue DateDetails RequiredConsequences of Non-Compliance
1MSME Form IMSME Form I is applicable to all companies that receive goods or services from micro or small enterprises and whose payments to these enterprises exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services.The filing of Form MSME-1 is required twice a year (half yearly):● For the period from 01 April 2025 to 30th September, 2025, the due date is 31st October, 2025.● For the period from 01 October 2025 to 31 March 2026, the due date is 30 April 2026.●Total outstanding amount due to MSME suppliers as of the reporting date.● Name of the supplier and their PAN.● Date from which the amount is due.● The reasons for the delay in payments.Under Section 405 of the Act, failure to file Form MSME-1 can result in a penalty of INR 20,000/-. If the failure continues, an additional penalty of INR 1,000/- per day may be imposed, up to a maximum of INR 3,00,000/-. This penalty applies to both the defaulting company and its officers responsible for the non-compliance. 
2Form DIR-3 KYC / Web KYCForm DIR-3 KYC is applicable to all individuals who have been allotted aDirector Identication Number (DIN) and are required to update their KYC details annually in order to keep the status of their DIN active. This annual compliance ensures that the personal information of directors are accurate and up-to-date on the MCA database, there by enhancing the transparency and integrity of corporate governance.Individuals holding a DIN as of the first financial year, i.e., 31st March, 2025, are required to file Form DIR-3 KYC. The due date for filing DIR-3 KYC is 30th September 2025. For subsequent years, Web KYC must be submitted by the same deadline of 30th  September ● Personal mobile number and email address.● Address proof and identity proof.● Aadhar and PAN numbers.● Passport in case of Foreign DirectorsFailure to file the Form DIR-3 KYC/ Web KYC within the due date results in the deactivation of the DIN. Reactivation of DIN requires filing of Form DIR-3 KYC along with a late fee of INR 5,000/-. This non-compliance can restrict the director from participating in any business activities until the DIN is reactivated.
3Form AOC-4/ XBRLAll companies registered under the Act, including private limited companies, public limited companies, one-person companies (“OPC”), and small companies, must file Form AOC-4 annually. This form is used to file a company’s financial statements with the MCA. This includes the balance sheet, profit and loss account statement, and other relevant documents required under Section 137 of the Act.The due date for filing Form AOC-4 is within 30 days from the date of the Annual General Meeting (“AGM”) for all companies, except for OPCs. OPCs have 180 days from the end of the financial year to file.● Financial statements including balance sheet, profit and loss account statement and Cash Flow statement as applicable.● Directors’ report● Auditors’ report● Details of related party transactions● Corporate social responsibility (CSR) activities, if applicableUnder Section 137 of the Act, failure to file Form AOC-4 within the due date may result in a penalty of INR 10,000/-. If the non-compliance continues, an additional penalty of INR 100/- per day will be imposed, subject to a cap on the company and its directors.
Furthermore, the company’s directors may face disqualification under Section 164(2) of the Act, preventing them from being appointed as directors in any other company for five years.
4Form MGT-7A /Form MGT-7All companies, except Small Companies and One OPCs, are required to file Form MGT-7. Small companies and OPCs must file Form MGT-7A.
This form serves as the annual return, detailing the company’s shareholding structure, changes in directorship, and other key information that must be submitted to the MCA.
The due date for filing Form MGT-7/7A is within 60 days from the date of the AGM, or the deemed date if no AGM is held. In case of no AGM, a statement specifying the reasons for not holding it must also be submitted.● Details of shares, debentures, and other securities allotted.● Particulars of holding, subsidiary, and associate companies
● Details of directors, key managerial l personnel, and changes therein● Meetings of members//board/committees and attendance. ● Remuneration of directors and key managerial personnel● Penalties and punishments imposed on the company, its directors, or officers.Any other information required as per the specified format of the Form.
Under Section 92 of the Act, failure to file Form MGT-7/7A within the due date may result in a penalty of INR 10,000. If the non-compliance continues, an additional penalty of INR 100 per day will be imposed, subject to a cap of INR 2,00,000/- on the company and its directors, and fifty thousand rupees in case of an officer who is in default.
Furthermore, the company’s directors may face disqualification under Section 164(2) of the Act, preventing them from being appointed as directors in any other company for five years.
5Annual Disclosures in Form MBP-1 and DIR-8Applicable to Directors who participate in the first meeting of the Board in each financial year or whenever there is a change in the interest of a director, they are required to disclose any concerns or interests that may arise in any company, body corporate, firms, or other associations of individuals. This disclosure should take place at the first Board meeting held after such a change in form MBP-1.
Every Director of the Company is required to provide disclosure of non-disqualification annually.
The company must record the disclosures annually at the first board meeting of each financial year, and any changes must be noted on an event-based basis.For MBP-1:Names of companies, bodies corporate, firms, or associations of individuals in which the individual has any interest.Nature of the interest or concern, including any changes.Shareholding details.Date on which the interest or concern arose or changed.
For DIR-8:Names of companies where the individual held directorship in the last 3 years.Dates of appointment and cessation.Details of any disqualification, if applicable.
Under Section 172 of the Act, the company and every officer of the company who is in default will be liable to a penalty of INR 50,000/-. If the failure continues, an additional penalty of INR 500/- per day will be imposed, up to a maximum of INR 3,00,000/- for the company and INR 1,00,000/- for the officer in default.
6Annual General Meeting (“AGM”)Every company, except a One Person Company, shall, in each year, convene, in addition to any other meetings, a general meeting known as its AGM.First AGM: Within 9 months from the end of the financial year (on or before 31st December, 2025).Subsequent AGMs: Within 6 months from the end of the financial year (on or before 30 September, 2025Audited Financials along with the auditor’s reportDirectors’ Report Under Section 99 of the Act, the company and every officer in default may be liable to a fine of up to INR 1,00,000/-. In case of continuing default, an additional fine of up to INR 5,000/- per day may be imposed for each day the default persists.
7Form DPT-3Company shall file Return of deposits for acceptance of deposits or particulars of transaction not considered as Deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014.This includes loan from Directors, institutions, Debentures, etc.On or before 30th June, 2025Amounts received by the Company as a loanRepayments Ageing i.e loans outstanding for less than or equal to 1 year, more than 1 year and less than 3 years, and more than 3 yearsUnder Rule 21 of the Companies (Acceptance of Deposits) Rules, 2014, the company and every officer in default may be liable to a fine of up to INR 5,000/-. If the contravention continues, an additional fine of up to INR 500/- may be imposed for each day the contravention persists, after the first day.
8Form PAS-6All companies that have obtained ISINs for their securities (dematerialized Securities) are required to File Form PAS-6 on a half-yearly basis to report the Reconciliation of Share Capital within 60 days from the end of each half-year.For April 2025 – September 2025: on or before 29th November, 2025For October 2025 – March 2026: on or before 30th May, 2026CIN, ISIN for each security type.Issued capital, shares in Demat/physical form, and discrepancies.Changes in share capital (bonus, rights issue, ESOPs, etc.).Shares held by directors, promoters, and KMP.Demat requests pending beyond 21 days with reasons.CS/Practicing CS/CA certifying the formUnder Section 450 of the Act, the company and every officer in default, or any other person, may be liable to a penalty of INR 10,000/-. In case of continuing contravention, an additional penalty of INR 1,000/- per day may be imposed after the first day, subject to a maximum of INR 2,00,000/- for the company and INR 50,000/- for the officer or other person in default.

Conclusion 

Keeping up with compliance deadlines is essential for the smooth functioning and legal standing of any business. Companies must ensure timely reporting of forms with the MCA to avoid penalties and legal repercussions. It is advisable to maintain a compliance calendar and set reminders well in advance to ensure that the applicable lings are completed within the stipulated time frame. 

Compliance Calendar 2025 – A Complete Checklist

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

May 2025

Due DateCompliance TypeDescriptionApplicable Form/Act
7thTDS/TCS DepositDeposit of TDS/TCS collected for the preceding month (April 2025).Income Tax Act, 1961
10thGST – GSTR-7Monthly return for Tax Deducted at Source (TDS).GSTR-7 / CGST Act, 2017
10thGST – GSTR-8Monthly return for E-commerce Operators.GSTR-8 / CGST Act, 2017
11thGST – GSTR-1Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.GSTR-1 / CGST Act, 2017
13thGST – GSTR-5Monthly return for Non-Resident Taxable Persons.GSTR-5 / CGST Act, 2017
13thGST – GSTR-6Monthly return for Input Service Distributors (ISDs).GSTR-6 / CGST Act, 2017
15thEPF PaymentMonthly Provident Fund contributions for April 2025.Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15thESI PaymentMonthly Employees’ State Insurance contributions for April 2025.Employees’ State Insurance Act, 1948
15thTDS CertificatesIssuance 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
20thGST – GSTR-3BMonthly summary return for tax payment and ITC utilization.GSTR-3B / CGST Act, 2017
30thTDS Challan-cum-StatementFor payments made under Sections 194IA, 194IB, and 194M during April 2025.Form 26QB, 26QC, 26QD / Income Tax Act, 1961
30thLLP Form 11Annual return for LLPs (FY 2024-25).Form 11 / LLP Act, 2008
30thPAS-6 (Half-yearly)Reconciliation of Share Capital Audit Report for unlisted public companies (Oct 2024 – Mar 2025).Form PAS-6 / Companies Act, 2013
31stTDS Return – Q4 FY24-25Quarterly statement of TDS for the quarter ending March 31, 2025 (Forms 24Q, 26Q, 27Q).Form 24Q, 26Q, 27Q / Income Tax Act, 1961
31stForm 10BD & 10BEStatement of donations received and certificate for eligible donations for FY 2024-25.Form 10BD, 10BE / Income Tax Act, 1961
31stProfessional TaxPayment for April 2025 (State-specific due dates apply).State-specific Professional Tax Acts

June 2025

Due DateCompliance TypeDescriptionApplicable Form/Act
7thTDS/TCS DepositDeposit of TDS/TCS collected for the preceding month (May 2025).Income Tax Act, 1961
10thGST – GSTR-7Monthly return for Tax Deducted at Source (TDS).GSTR-7 / CGST Act, 2017
10thGST – GSTR-8Monthly return for E-commerce Operators.GSTR-8 / CGST Act, 2017
11thGST – GSTR-1Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.GSTR-1 / CGST Act, 2017
13thGST – GSTR-5Monthly return for Non-Resident Taxable Persons.GSTR-5 / CGST Act, 2017
13thGST – GSTR-6Monthly return for Input Service Distributors (ISDs).GSTR-6 / CGST Act, 2017
15thAdvance Tax InstallmentFirst installment of advance tax for FY 2025-26.Section 208, Income Tax Act, 1961
15thEPF PaymentMonthly Provident Fund contributions for May 2025.Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15thESI PaymentMonthly Employees’ State Insurance contributions for May 2025.Employees’ State Insurance Act, 1948
15thTDS CertificatesIssuance of Form 16 (for salary) and Form 16A (for non-salary) for FY 2024-25.Form 16, 16A / Income Tax Act, 1961
20thGST – GSTR-3BMonthly summary return for tax payment and ITC utilization.GSTR-3B / CGST Act, 2017
30thDPT-3Return of deposits or particulars of transactions not considered as deposits (for FY 2024-25).Form DPT-3 / Companies Act, 2013
30thProfessional TaxPayment for May 2025 (State-specific due dates apply).State-specific Professional Tax Acts
30thMBP-1Disclosure of interest by directors for the first Board Meeting of FY 2025-26.Form MBP-1 / Companies Act, 2013
30thDIR-8Intimation by Director of disqualification or non-disqualification.Form DIR-8 / Companies Act, 2013

July 2025

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

August 2025

Due DateCompliance TypeDescriptionApplicable Form/Act
7thTDS/TCS DepositDeposit of TDS/TCS collected for the preceding month (July 2025).Income Tax Act, 1961
10thGST – GSTR-7Monthly return for Tax Deducted at Source (TDS).GSTR-7 / CGST Act, 2017
10thGST – GSTR-8Monthly return for E-commerce Operators.GSTR-8 / CGST Act, 2017
11thGST – GSTR-1Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.GSTR-1 / CGST Act, 2017
13thGST – GSTR-5Monthly return for Non-Resident Taxable Persons.GSTR-5 / CGST Act, 2017
13thGST – GSTR-6Monthly return for Input Service Distributors (ISDs).GSTR-6 / CGST Act, 2017
14thTDS CertificatesIssuance 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
15thEPF PaymentMonthly Provident Fund contributions for July 2025.Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15thESI PaymentMonthly Employees’ State Insurance contributions for July 2025.Employees’ State Insurance Act, 1948
15thTDS 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
20thGST – GSTR-3BMonthly summary return for tax payment and ITC utilization.GSTR-3B / CGST Act, 2017
30thTDS Challan-cum-StatementFor payments made under Sections 194IA, 194IB, and 194M during July 2025.Form 26QB, 26QC, 26QD / Income Tax Act, 1961
31stProfessional TaxPayment for July 2025 (State-specific due dates apply).State-specific Professional Tax Acts

September 2025

Due DateCompliance TypeDescriptionApplicable Form/Act
7thTDS/TCS DepositDeposit of TDS/TCS collected for the preceding month (August 2025).Income Tax Act, 1961
10thGST – GSTR-7Monthly return for Tax Deducted at Source (TDS).GSTR-7 / CGST Act, 2017
10thGST – GSTR-8Monthly return for E-commerce Operators.GSTR-8 / CGST Act, 2017
11thGST – GSTR-1Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.GSTR-1 / CGST Act, 2017
13thGST – GSTR-5Monthly return for Non-Resident Taxable Persons.GSTR-5 / CGST Act, 2017
13thGST – GSTR-6Monthly return for Input Service Distributors (ISDs).GSTR-6 / CGST Act, 2017
15thAdvance Tax InstallmentSecond installment of advance tax for FY 2025-26.Section 208, Income Tax Act, 1961
15thEPF PaymentMonthly Provident Fund contributions for August 2025.Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15thESI PaymentMonthly Employees’ State Insurance contributions for August 2025.Employees’ State Insurance Act, 1948
20thGST – GSTR-3BMonthly summary return for tax payment and ITC utilization.GSTR-3B / CGST Act, 2017
30thDIR-3 KYCEvery 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
30thAGM of CompaniesLast date for holding Annual General Meeting for companies whose financial year ended on March 31, 2025 (unless extended).Section 96, Companies Act, 2013
30thProfessional TaxPayment for August 2025 (State-specific due dates apply).State-specific Professional Tax Acts
30thTax Audit ReportSubmission of Tax Audit Report (Form 3CD) for companies and individuals requiring audit (FY 2024-25).Form 3CD / Income Tax Act, 1961

October 2025

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

November 2025

Due DateCompliance TypeDescriptionApplicable Form/Act
7thTDS/TCS DepositDeposit of TDS/TCS collected for the preceding month (October 2025).Income Tax Act, 1961
10thGST – GSTR-7Monthly return for Tax Deducted at Source (TDS).GSTR-7 / CGST Act, 2017
10thGST – GSTR-8Monthly return for E-commerce Operators.GSTR-8 / CGST Act, 2017
11thGST – GSTR-1Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.GSTR-1 / CGST Act, 2017
13thGST – GSTR-5Monthly return for Non-Resident Taxable Persons.GSTR-5 / CGST Act, 2017
13thGST – GSTR-6Monthly return for Input Service Distributors (ISDs).GSTR-6 / CGST Act, 2017
15thEPF PaymentMonthly Provident Fund contributions for October 2025.Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15thTDS 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
15thESI PaymentMonthly Employees’ State Insurance contributions for October 2025.Employees’ State Insurance Act, 1948
20thGST – GSTR-3BMonthly summary return for tax payment and ITC utilization.GSTR-3B / CGST Act, 2017
29thPAS-6 (Half-yearly)Reconciliation of Share Capital Audit Report for unlisted public companies (Apr 2025 – Sep 2025).Form PAS-6 / Companies Act, 2013
29thForm MGT-7/7AAnnual 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
30thProfessional TaxPayment for October 2025 (State-specific due dates apply).State-specific Professional Tax Acts
30thTransfer Pricing ReportFor entities undertaking international or specified domestic transactions (FY 2024-25).Form 3CEB / Income Tax Act, 1961
30thITR for TP casesIncome 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 DateCompliance TypeDescriptionApplicable Form/Act
7thTDS/TCS DepositDeposit of TDS/TCS collected for the preceding month (November 2025).Income Tax Act, 1961
10thGST – GSTR-7Monthly return for Tax Deducted at Source (TDS).GSTR-7 / CGST Act, 2017
10thGST – GSTR-8Monthly return for E-commerce Operators.GSTR-8 / CGST Act, 2017
11thGST – GSTR-1Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.GSTR-1 / CGST Act, 2017
13thGST – GSTR-5Monthly return for Non-Resident Taxable Persons.GSTR-5 / CGST Act, 2017
13thGST – GSTR-6Monthly return for Input Service Distributors (ISDs).GSTR-6 / CGST Act, 2017
15thAdvance Tax InstallmentThird installment of advance tax for FY 2025-26.Section 208, Income Tax Act, 1961
15thEPF PaymentMonthly Provident Fund contributions for November 2025.Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15thESI PaymentMonthly Employees’ State Insurance contributions for November 2025.Employees’ State Insurance Act, 1948
20thGST – GSTR-3BMonthly summary return for tax payment and ITC utilization.GSTR-3B / CGST Act, 2017
31stGST – GSTR-9Annual Return for registered taxpayers (FY 2024-25).GSTR-9 / CGST Act, 2017
31stGST – GSTR-9CReconciliation Statement (Self-certified) for taxpayers with turnover exceeding ₹5 crores (FY 2024-25).GSTR-9C / CGST Act, 2017
31stProfessional TaxPayment for November 2025 (State-specific due dates apply).State-specific Professional Tax Acts
31stAnnual 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
31stFC-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 DateCompliance TypeDescriptionApplicable Form/Act
7thTDS/TCS DepositDeposit of TDS/TCS collected for the preceding month (December 2025).Income Tax Act, 1961
10thGST – GSTR-7Monthly return for Tax Deducted at Source (TDS) by government entities/specified persons.GSTR-7 / CGST Act, 2017
10thGST – GSTR-8Monthly return for E-commerce Operators to report supplies and tax collected at source (TCS).GSTR-8 / CGST Act, 2017
11thGST – GSTR-1Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores (or those not opting for QRMP).GSTR-1 / CGST Act, 2017
13thGST – GSTR-1 (QRMP)Quarterly outward supply (sales) details for taxpayers opting for the QRMP scheme (Oct-Dec 2025).GSTR-1 / CGST Act, 2017
13thGST – GSTR-5Monthly return for Non-Resident Taxable Persons.GSTR-5 / CGST Act, 2017
13thGST – GSTR-6Monthly return for Input Service Distributors (ISDs).GSTR-6 / CGST Act, 2017
15thEPF PaymentMonthly Provident Fund contributions (both employer and employee share) for December 2025.Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15thESI PaymentMonthly Employees’ State Insurance contributions for December 2025.Employees’ State Insurance Act, 1948
18thGST – CMP-08Quarterly statement-cum-challan for composition taxpayers (Oct-Dec 2025).CMP-08 / CGST Act, 2017
20thGST – GSTR-3BMonthly summary return for tax payment and Input Tax Credit (ITC) utilization.GSTR-3B / CGST Act, 2017
22ndGST – GSTR-3B (QRMP – Category X States)Quarterly summary return for QRMP taxpayers in specified states (Oct-Dec 2025).GSTR-3B / CGST Act, 2017
24thGST – 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 ReturnFiling quarterly TDS/TCS returns for Q3 (Oct-Dec 2025)Form 27EQ / Income Tax Act, 1961
Form 24Q, 26Q, 27Q / Income Tax Act, 1961
31stProfessional TaxPayment for December 2025 (State-specific due dates apply).State-specific Professional Tax Acts

February 2026

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

March 2026

Due DateCompliance TypeDescriptionApplicable Form/Act
7thTDS/TCS DepositDeposit of TDS/TCS collected for the preceding month (February 2026).Income Tax Act, 1961
10thGST – GSTR-7Monthly return for Tax Deducted at Source (TDS).GSTR-7 / CGST Act, 2017
10thGST – GSTR-8Monthly return for E-commerce Operators.GSTR-8 / CGST Act, 2017
11thGST – GSTR-1Monthly outward supply (sales) details for taxpayers with turnover exceeding ₹5 crores.GSTR-1 / CGST Act, 2017
13thGST – GSTR-5Monthly return for Non-Resident Taxable Persons.GSTR-5 / CGST Act, 2017
13thGST – GSTR-6Monthly return for Input Service Distributors (ISDs).GSTR-6 / CGST Act, 2017
15thAdvance Tax InstallmentFourth and final installment of advance tax for FY 2025-26.Section 208, Income Tax Act, 1961
15thEPF PaymentMonthly Provident Fund contributions for February 2026.Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
15thESI PaymentMonthly Employees’ State Insurance contributions for February 2026.Employees’ State Insurance Act, 1948
20thGST – GSTR-3BMonthly summary return for tax payment and ITC utilization.GSTR-3B / CGST Act, 2017
31stProfessional TaxPayment for February 2026 (State-specific due dates apply).State-specific Professional Tax Acts
31stLUT for FY 2026-27Filing 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!

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