Key deadlines of Compliance Calendar For FY 2025–26

Key Due Dates to Note Compliance Calendar For FY 2025–26 (by Compliance Type)

TAX COMPLIANCE CALENDAR – FY 2025-26 (1st Apr 2025 – 31st Mar 2026) – For Individuals | Professionals | SME Businesses

Tax Compliance Calendar for FY 2025–26 (AY 2026–27) covering Income Tax Filing, GST, TDS, ROC, and Accounting compliances with a primary focus on Individuals, Professionals, & SMEs:

GST Compliance:

• Monthly GSTR-1 (Outward Supplies): 11th of every month
• GSTR-3B (Summary Return): 20th of every month
• IFF (Invoice Furnishing Facility): 13th of each month (for QRMP taxpayers)
• GSTR-9/9A/9C: 31st December (Annual Returns for FY 2024–25)

April 2025

• 07 Apr – TDS Payment (March)

• 10 Apr – GSTR-7 (TDS under GST)

• 11 Apr – GSTR-1 (Monthly)

• 13 Apr – GSTR-1 (QRMP – Jan-Mar IFF)

• 20 Apr – GSTR-3B (Monthly)

• 30 Apr – MSME Form 1 (Half-Yearly Filing)

• 30 Apr – GSTR-4 (Composition Dealers)

May 2025

• 07 May – TDS Payment (April)

• 10 May – GSTR-7

• 11 May – GSTR-1

• 13 May – GSTR-1 (QRMP)

• 20 May – GSTR-3B (Monthly)

• 30 May – LLP Annual Return (Form 11)

• 31 May – Form 61A (SFT Reporting)

• 31 May – TDS Filing – Q4 for FY 2024–25 (Form 24Q, 26Q, 27Q)

June 2025

• 07 Jun – TDS Payment (May)

• 10 Jun – GSTR-7

• 11 Jun – GSTR-1

• 13 Jun – GSTR-1 (QRMP)

• 15 Jun – 1st Installment of Advance Tax (15%)

• 15 Jun – Issue of TDS Certificates (Form 16, 16A – Q4)

• 20 Jun – GSTR-3B

• 30 Jun – DPT-3 Filing (ROC)

July 2025

• 07 Jul – TDS Payment (June)

• 10 Jul – GSTR-7

• 11 Jul – GSTR-1

• 13 Jul – GSTR-1 (QRMP)

• 20 Jul – GSTR-3B

• 31 Jul – ITR Filing Deadline for Non-Audit Individuals (AY 2025–26)

August 2025

• 07 Aug – TDS Payment (July)

• 10 Aug – GSTR-7

• 11 Aug – GSTR-1

• 13 Aug – GSTR-1 (QRMP)

• 15 Aug – Issue of TDS Certificates (Q1)

• 20 Aug – GSTR-3B

September 2025

• 07 Sep – TDS Payment (August)

• 10 Sep – GSTR-7

• 11 Sep – GSTR-1

• 13 Sep – GSTR-1 (QRMP)

• 15 Sep – 2nd Installment of Advance Tax (45%)

• 30 Sep – Director KYC (DIR-3 KYC)

• 30 Sep – Tax Audit Report Filing (Audit Cases)

• 20 Sep – GSTR-3B

October 2025

• 07 Oct – TDS Payment (September)

• 10 Oct – GSTR-7

• 11 Oct – GSTR-1

• 13 Oct – GSTR-1 (QRMP)

• 20 Oct – GSTR-3B

• 30 Oct – AOC-4 (ROC – Financial Statements)

• 31 Oct – ITR Filing for Audit Cases (AY 2025–26)

• 31 Oct – MSME Form 1 (Half-Yearly)

November 2025

• 07 Nov – TDS Payment (October)

• 10 Nov – GSTR-7

• 11 Nov – GSTR-1

• 13 Nov – GSTR-1 (QRMP)

• 14 Nov – Form 26Q, 24Q, 27Q (TDS Return – Q2)

• 20 Nov – GSTR-3B

• 30 Nov – ROC – MGT-7 (Annual Return of Companies)

December 2025

• 07 Dec – TDS Payment (November)

• 10 Dec – GSTR-7

• 11 Dec – GSTR-1

• 13 Dec – GSTR-1 (QRMP)

• 15 Dec – 3rd Installment of Advance Tax (75%)

• 20 Dec – GSTR-3B

• 31 Dec – Last Date to File Revised / Belated ITR (AY 2025–26)

January 2026

• 07 Jan – TDS Payment (December)

• 10 Jan – GSTR-7

• 11 Jan – GSTR-1

• 13 Jan – GSTR-1 (QRMP)

• 15 Jan – Issue of TDS Certificates (Q3)

• 20 Jan – GSTR-3B

February 2026

• 07 Feb – TDS Payment (January)

• 10 Feb – GSTR-7

• 11 Feb – GSTR-1

• 13 Feb – GSTR-1 (QRMP)

• 20 Feb – GSTR-3B

March 2026

• 07 Mar – TDS Payment (February)

• 10 Mar – GSTR-7

• 11 Mar – GSTR-1

• 13 Mar – GSTR-1 (QRMP)

• 15 Mar – 4th Installment of Advance Tax (100%)

• 20 Mar – GSTR-3B

• 31 Mar – CSR-2 Filing

• 31 Mar – Close books of accounts, stock verification, and prepare for audit

QRMP Scheme: Taxpayers with turnover < ₹5 Cr can opt for quarterly GSTR-1/IFF and GSTR-3B.

Composition Scheme: GSTR-4 Annual by 30th April.

MCA (Corporate Filings):

• DPT-3: 30th June
• MSME-1 (April & October): 30th April & 31st October
• LLP Annual Return (Form 11): 30th May
• DIR KYC (Directors): 30th September
• AOC-4 (Financials): 30th October
• MGT-7 (Annual Return): 30th November
• CSR-2 (CSR Reporting): 31st March

ROC (Registrar of Companies) compliances for LLPs (Limited Liability Partnerships). Here’s a clear summary of the information:

Mandatory Compliances under LLPs (Limited Liability Partnerships)

Event-Based Compliances under LLPs (Limited Liability Partnerships)

Advance Tax Payments:

• 15th June: 1st Installment – 15%
• 15th September: 2nd Installment – 45%
• 15th December: 3rd Installment – 75%
• 15th March: 4th Installment – 100%

TDS/TCS Deadlines:

• Monthly TDS Payment: 7th of each month
• Form 16A (TDS Certificate): Quarterly – 15th June, 15th Sept, 15th Dec, 15th March
• Form 26Q / 27Q (TDS Quarterly Returns):
  • Q1 (Apr-Jun): 31st July
  • Q2 (Jul-Sep): 31st Oct
  • Q3 (Oct-Dec): 31st Jan
  • Q4 (Jan-Mar): 31st May

Income Tax Return Filing:

• Individual ITR Filing (Non-audit cases): 31st July
• Audit Cases / Revised Returns: 31st October / 31st December
• ITR-U (Updated Return): Can be filed for FYs 2020-21 to 2023-24.

Income Tax Return Types & Eligibility as of 15 June 2025

Which ITR Form to Use? (Quick Guide)

Important Return Filing Deadlines (AY 2025-26)

**********************************************************

If this article has helped you in any way, i would appreciate if you could share/like it or leave a comment. Thank you for visiting my blog.

Legal Disclaimer:
The information / articles & any relies to the comments on this blog are provided purely for informational and educational purposes only & are purely based on my understanding / knowledge. They do noy constitute legal advice or legal opinions. The information / articles and any replies to the comments are intended but not promised or guaranteed to be current, complete, or up-to-date and should in no way be taken as a legal advice or an indication of future results. Therefore, i can not take any responsibility for the results or consequences of any attempt to use or adopt any of the information presented on this blog. You are advised not to act or rely on any information / articles contained without first seeking the advice of a practicing professional.