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Compliance Calendar for FY25-26

Updated: Apr 3

Compliance is not expensive, rather compliance planning is one that lets you save huge amount of avoidable burden of Interest, Penalty and late fine.


Compliance Calendar for FY25-26
Compliance Calendar for FY25-26

Ensuring timely compliance with various tax and regulatory obligations is crucial for businesses and individuals to avoid penalties and maintain smooth operations. Below is a comprehensive compliance calendar for the Financial Year 2025-2026 (April 2025 to March 2026), detailing important due dates for Income Tax, Goods and Services Tax (GST), Tax Deducted at Source (TDS), Employees' State Insurance (ESI), Provident Fund (PF), and other statutory requirements.

 

April 2025

  • 7th April: Payment of TDS, TCS, and Equalization Levy.

  • 11th April: GSTR-1 Return filing for monthly filers.

  • 13th April: GSTR-1/IFF Return for January-March (QRMP scheme).

  • 15th April: Payment of ESI and PF contributions; PF Return filing.

  • 18th April: GSTR-4 Return filing for Composition Scheme taxpayers.

  • 20th April: GSTR-3B Return filing for monthly filers.

  • 22nd April: GSTR-3B filing for January-March (QRMP scheme) for South India.

  • 24th April: GSTR-3B filing for January-March (QRMP scheme) for North India.

  • 30th April:

    • Payment of TDS.

    • PF Annual Return filing.

    • Composition Annual Return filing.

    • Professional Tax (Assam) payment and return filing.

    • Opt-in/Opt-out of GST Quarterly scheme for April to June 2025.

    • Half year return of MSME-1


May 2025

  • 7th May: Payment of TDS, TCS, and Equalization Levy.

  • 11th May: GSTR-1 Return filing for monthly filers.

  • 12th May: ESI half-yearly return (October-March).

  • 13th May: GSTR-1/IFF Return for April (QRMP scheme) – optional.

  • 15th May:

    • Payment of ESI and PF contributions; PF Return filing.

    • TCS Return filing.

  • 20th May: GSTR-3B Return filing for monthly filers.

  • 25th May: QRMP Payment (if no sufficient ITC).

  • 30th May:

    • Form 11 for FY 2024-25 for LLPs.

    • PAS-6 reporting of dematisation status

  • 31st May:

    • TDS Return filing.

    • Form 61A submission.

    • Professional Tax (Assam) payment and return filing.

    • SFT Reporting.

    • Issuance of Form 16 for FY 2024-25.

    • File Form 10BD (statement of donations received by trusts registered under section 80G of the Income Tax Act, 1961) & Form 10BE (issuance of certificate to the donor).


June 2025

  • 7th June: Payment of TDS, TCS, and Equalization Levy (including E-commerce Operators).

  • 11th June: GSTR-1 Return filing for monthly filers.

  • 13th June: GSTR-1/IFF Return for May (QRMP scheme) – optional.

  • 15th June:

    • Payment of ESI and PF contributions; PF Return filing.

    • First installment of Advance Tax payment for FY 2025-26.

    • Generation of Form 16A for Q4 of FY 2024-25.

  • 20th June: GSTR-3B Return filing for monthly filers.

  • 25th June: QRMP Payment (if no sufficient ITC).

  • 30th June:

    • Equalization Levy Return filing.

    • DPT-03 (loan details of Companies) submission.

    • Professional Tax (Assam) payment and return filing.

    • IEC Code renewal.

    • Last date to select case for 143(2)- for returns filed in FY23-24.


July 2025

  • 7th July: Payment of TDS, TCS, and Equalization Levy.

  • 11th July: GSTR-1 Return filing for monthly filers.

  • 13th July: GSTR-1/IFF Return for April-June (QRMP scheme).

  • 15th July:

    • Payment of ESI and PF contributions; PF Return filing.

    • TCS Return filing.

    • FLA return (for all those receiving FDI and ODI)

  • 18th July: GSTR-4 Return filing for Composition Scheme taxpayers.

  • 20th July: GSTR-3B Return filing for monthly filers.

  • 22nd July: GSTR-3B filing for April-June (QRMP scheme) for South India.

  • 24th July: GSTR-3B filing for April-June (QRMP scheme) for North India.

  • 31st July:

    • TDS Return filing.

    • Income Tax Returns for Individual & non audit case,

    • P-Tax (Assam) Payment and Return.


August 2025

  • 7th August: Payment of TDS, TCS, and Equalization Levy

  • 11th August: GSTR-1 return filing for monthly filers

  • 13th August: GSTR-1/IFF return for July (QRMP scheme) – optional

  • 15th August:

    • Payment of ESI and PF contributions

    • PF Return filing

    • Generation of form 16A for Q1

  • 20th August: GSTR-3B return filing for monthly filers

  • 25th August: QRMP payment (if no sufficient ITC)

  • 31st August: Professional Tax (Assam) payment and return filing

 

September 2025

  • 1st September: Trust Renewal/ if you are a trust register under IT Act 1961 need to check your registration status for expiry of registration

  • 7th September: Payment of TDS, TCS, and Equalization Levy

  • 11th September: GSTR-1 return filing for monthly filers

  • 13th September: GSTR-1/IFF return for August (QRMP scheme) – optional

  • 15th September:

    • Payment of ESI and PF contributions

    • PF Return filing

    • Second installment of Advance Tax payment for FY 2025-26

  • 20th September: GSTR-3B return filing for monthly filers

  • 25th September: QRMP payment (if no sufficient ITC)

  • 27th September: Form AOC-4: Annual account due for One Person Companies

  • 30th September:

    • Filing of Tax Audit Report (TAR) & Form 3CD

    • AGM due dates for companies (including stat Audit)

    • Professional Tax (Assam) payment and return filing

    • DIR-3 KYC/DIR-3 KYC Web (Director and partner)/ PTax Employer (Assam)

    • Time to check auditor appointment (if you are a corporate)

 

October 2025

  • 7th October: Payment of TDS, TCS, and Equalization Levy

  • 11th October: GSTR-1 return filing for monthly filers

  • 13th October: GSTR-1/IFF return for September (QRMP scheme) – optional

  • 14th October: Form ADT-1 (Auditor Appointment)

  • 15th October:

    • Payment of ESI and PF contributions

    • PF Return filing

    • TCS Return filing

  • 18th October : Composition Return

  • 20th October: GSTR-3B return filing for monthly filers

  • 22nd October: GSTR-3B return for July-September (QRMP scheme) – South India

  • 24th October: GSTR-3B return for July-September (QRMP scheme) – North India

  • 29th October: Form AOC-4: Annual Accounts due date for companies other than OPC

  • 30th October: Form 8 for LLP for FY24-25

  • 31st October:

    • ITR Filing Deadline for Tax Audit Cases

    • Filing of Form 3CEB (International Transactions)

    • Professional Tax (Assam) payment and return filing

    • Payment of bonus as per bonus act

    • TDS Return

    • Half year return of MSME-1

 

November 2025

  • 7th November: Payment of TDS, TCS, and Equalization Levy

  • 11th November: GSTR-1 return filing for monthly filers

  • 13th November: GSTR-1/IFF return for October (QRMP scheme) – optional

  • 15th November:

    • Payment of ESI and PF contributions

    • PF Return filing

    • Generation of Form 16A for the Q2

  • 20th November: GSTR-3B return filing for monthly filers

  • 25th November: QRMP payment (if no sufficient ITC)

  • 29th November:

    • Form MGT-7/7A: Annual Return for Companies (Incl One person Comapny)

    • PAS-6 reporting of dematisation status

  • 30th November:

    • IT Return for Internation Transaction

    • Professional Tax (Assam) payment and return filing

 

December 2025

  • 7th December: Payment of TDS, TCS, and Equalization Levy

  • 11th December: GSTR-1 return filing for monthly filers

  • 13th December: GSTR-1/IFF return for November (QRMP scheme) – optional

  • 15th December:

    • Payment of ESI and PF contributions

    • PF Return filing

    • Third installment of Advance Tax payment for FY 2025-26

  • 20th December: GSTR-3B return filing for monthly filers

  • 25th December: QRMP payment (if no sufficient ITC)

  • 31st December:

    • Professional Tax (Assam) payment and return filing

    • Due Date for Belated/Revised IT Return AY 25-26 for all

    • GSTR-9 and 9C FY 25-26

    • Deemed ITR processed for ITR of FY23-24.

 

January 2026

  • 7th January: Payment of TDS, TCS, and Equalization Levy

  • 11th January: GSTR-1 return filing for monthly filers

  • 13th January: GSTR-1/IFF return for December (QRMP scheme) – optional

  • 15th January:

    • Payment of ESI and PF contributions

    • PF Return filing

    • TCS Return filing

  • 18th January: Composition Return

  • 20th January: GSTR-3B return filing for monthly filers

  • 22nd January: GSTR-3B return for October-December (QRMP scheme) – South India

  • 24th January: GSTR-3B return for October-December (QRMP scheme) – North India

  • 31st January:

    • Professional Tax (Assam) payment and return filing

    • TDS Return filing

    • Annual Return of POSH


February 2026

  • 7th February: Payment of TDS, TCS, and Equalization Levy

  • 11th February: GSTR-1 return filing for monthly filers

  • 13th February: GSTR-1/IFF return for January (QRMP scheme) – optional

  • 15th February:

    • Payment of ESI and PF contributions

    • PF Return filing

    • Generation of Form 16A for the Q3

  • 20th February: GSTR-3B return filing for monthly filers

  • 25th February: QRMP payment (if no sufficient ITC)

  • 28th February: Professional Tax (Assam) payment and return filing

 

March 2026

  • 7th March: Payment of TDS, TCS, and Equalization Levy

  • 11th March: GSTR-1 return filing for monthly filers

  • 13th March: GSTR-1/IFF return for February (QRMP scheme) – optional

  • 15th March:

    • Payment of ESI and PF contributions

    • PF Return filing

    • Fourth installment of Advance Tax payment for FY 2025-26

    • Tax Planning & Book Closure Plan for FY 25-26

    • Form 13 (Nil/Lower TDS) for FY 26-27

  • 20th March: GSTR-3B return filing for monthly filers

  • 22nd March: GSTR-3B return for January-March (QRMP scheme) – South India

  • 25th March: GSTR-3B return for January-March (QRMP scheme) – North India

  • 31st March:

    • Last date for ITR-U for FY 2022-23 (Belated/Revised)

    • Professional Tax (Assam) payment and return filing

    • Composition Scheme (CMP 02) for FY 26-27

    • Eq Levy (ECO)

    • LUT Filings

    • Check your license renewal (Factory, Pollution, Trade, Labor, Shop license,etc.)

    • Closure of cases of scrutiny selected under 143(2)- FY23-24.


References used:

#South India: Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli, Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh

 

##North India: Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Mizoram, Manipur, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha

 

The above excludes event based due dates like director appointment, change in head office, form 15 CA-CB, reply to appeal and scrutiny etc. Those event-based compliance is needed to be taken care of properly. It is advisable to consult a compliance expert for the same.

 

This Calendar is based on our interpretation of the provisions of respective laws applicable as on date. All these dates are indicative, and illustrative. There could be more details and steps, this is only a directional note. For more specific details, please contact your consultant.

 

 

We hope the above blog was helpful in enhancing your knowledge on the matter. In case of any queries feel free to get in touch with our team of experts.

 


Quote of the day:

 

“Try not to become a man of success, but rather become a man of value.”

 

- Albert Einstein

 

Regards

Asif Hussain

+ 91 96323-32850

 

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