Compliance Calendar

Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of September, 2025 - Form 27C

Due date for deposit of Tax deducted by an office of the government for the month of September, 2025. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan?

Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

Due date for deposit of Securities Transaction Tax / Commodities Transaction Tax collected for the month of September, 2025

Return filed by the persons who is required to deduct TDS (Tax deducted at source) under GST for September 2025 - (GSTR-7)

Return filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST for September 2025 - (GSTR-8)

Return of Outward Supplies for September 2025 by taxpayers with Annual Aggregate turnover above Rs. 5 Crore or opted to file the return monthly - (GSTR-1)

Return filed by Input Service Distributors for September 2025 - (GSTR-6)

Return filed by Non-Resident Taxable Person for September 2025 - (GSTR-5)

Return of Outward Supplies for July - September 2025 by taxpayers who opted for quarterly filing under QRMP scheme

Due date for furnishing quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in subsection (1A) of section 80LA, in respect of remittances, made for the quarter of Jul to Sep of 2025-26 (Financial Year) - Form 15CD

?Due date for issue of TDS Certificate for tax deducted under section 194-IA , 194-IB, 194M and 194S in the month of August 2025 - (16B,16C,16D & 16E)

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2025

Due date for furnising quarterly statement of TCS deposited for the quarter ending September 30, 2025 - Form 27EQ

Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2025

Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of September, 2025

Due date for furnishing quarterly statement by specified fund in respect of a non-resident referred to in rule 114AAB in respect of the quarter ending September 30, 2025 - Form 49BA

Due date for furnishing quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in subsection (1A) of section 80LA, in respect of remittances, made for the quarter of Jul to Sep of 2025-26 (Financial Year) - Form 15CD

Due date for submission of Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending September, 2025 in Form No. 15CC

Due date for Uploading declarations received from recipients during the quarter ending September, 2025 in Form No. 15G/15H

PF payment for September 2025 - (Online)

Payment of ESI Contribution September 2025 - (Online)

Due date to file Form CMP-08 for the quarter July - September 2025

Payment of GST and Monthly Summary Return (Turnover more than Rs. 5 Crore in Previous year) for September 2025 for registered taxpayer or who has not opted for Quarterly Return Monthly Payment (QRMP) Scheme - (GSTR-3B)

Return filed by OIDAR service provider for the month of September 2025 - (GSTR-5A)

Payment of GST and Quarterly Summary Return for July - September 2025 for registered taxpayer who has opted for Quarterly Return Monthly Payment (QRMP) Scheme in the states and UT of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep - (GSTR-3B)

Payment of GST and Quarterly Summary Return for July - September 2025 for registered taxpayer who has opted for Quarterly Return Monthly Payment (QRMP) Scheme in the states and UT of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of J&K, Ladakh, Chandigarh or Delhi - (GSTR-3B)

Due date for Filing of financial statements under Section 137 including consolidated financial statements, if any within 30 days of AGM in Form AOC-4

Quarterly TCS certificate in respect of tax collected by any person for the quarter ending September 30, 2025 - Form 27D

Due date for Filing of statement of account and solvency for the financial year 2024-25 under Section 34(2) in Form 8

Furnish to the local Employment Exchange quarterly returns in Form ER-1

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, section 194-IB, section 194M and section 194S (by specified person) in the month of September, 2025 - Form 26QB, 26QC, 26QD, 26QE

Opting for taxation of income by way of royalty in respect of Patent (if due date of submission of return of income is October 31, 2025) in Form 3CFA

Income attributable to assets located in India under section 9 of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2025) in Form 3CT

Furnish particulars under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2025) Form 56FF

Details of amount attributed to capital asset remaining with the specified entity (if due date of submission of return of income is October 31, 2025 in Form 5C

Due date for declaration to be filed by the assessee claiming deduction under section 80GG (if due date of submission of return of income is October 31, 2025) in Form 10BA

Furnishing particulars of income under section 192(2A) for claiming relief u/s 89 (if due date of submission of return of income is October 31, 2025) in Form 10E

Due date for Statement of eligible investment received in Form 10BBD

Due date for Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S to be furnished by an exchange for the quarter ending September 30, 2025 in Form 26QF

Due date of Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area. (if due date of submission of return of income is October 31, 2025) in Form 10FC

Due date for reporting from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility (if due date of submission of return of income is October 31, 2025) in Form 3CLA

Due date for report under section 10AA of the Income -tax Act, 1961 (if due date of submission of return of income is November 30, 2025) in Form 56F

Due date for filing the Audit report by the Sovereign Wealth Fund claiming exemption under clause (23FE) of section 10 of the Income -tax Act, 1961.(if due date of submission of return of income is November 30, 2025) in Audit Report SWF

Due date to submit the application for exercise of option under clause (i) of sub-section (6) of section 115BAC or withdrawal of option under the proviso to sub-section (6) of section 115BAC of the Income-tax Act, 1961 in Form 10-IEA

Due date for submission of the application for exercise of option under sub-section (5) of section 115BAE of the IncomeTax Act, 1961 in Form 10-IFA

Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund in Form 10BBC

Due date for submission of Application for Opting for Safe Harbour in respect of Specified Domestic Transactions in Form 3CEFB

Intimation by a designated constituent entity, of an international group in Form No. 3CEAB for the accounting year 2024-25 in Form 3CEAB

Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)

Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period April 1, 2025 to September 30, 2025 to the concerned Director/Joint Director in Form 61

Due date for Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction in Form 3CEB

Due date for Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of subsection (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution. (if due date of submission of return of income is November 30, 2025) in Form 10B

Due date for Payment of Self Assessment Tax (if due date of submission of return of income is October 31, 2025)

Due date for Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) in Form 66

Due date for Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-section (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution which is required to be furnished under clause (b) of the tenth proviso to clause (23C) of section 10 or a trust or institution which is required to be furnished under sub-clause (ii) of clause (b) of section 12A (if due date of submission of return of income is November 30, 2025) in Form 10BB

Due date for Audit report under sections 80-I(7)/ 80-IA(7)/ 80-IB/ 80-IC/80-IAC/80-IE (if due date of submission of return of income is November 30, 2025) in Form 10CCB

Furnishing of audit report under section 44AB for the Assessment Year 2025-26 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E in Form 3CA-CD / Form 3CB-CD

Due date for quarterly statement of TDS deposited for the quarter ending September 30, 2025 - Form 24Q, 26Q & 27Q

Due date for submitting quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2025 in Form 26QAA

?Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September 30, 2025

Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2025? - Form II SWF

Due date for reporting under section 80JJAA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025 in Form 10DA

Due date for certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) in Form 10-IJ

Verification by an Accountant under sub-rule (3) of rule 21AJAVerification (if due date of submission of return of income is November 30, 2025) in Form 10-IL

Due date for reporting under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company (if due date of submission of return of income is November 30, 2025)

Due date to report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company (if due date of submission of return of income is November 30, 2025) in Form 29C

Due date for filing audit report under section 33AB(2) (if due date of submission of return of income is November 30, 2025) in Form 3AC

Due date for filing audit report under section 33ABA(2) (if due date of submission of return of income is November 30, 2025) in Form 3AD

Audit Report under section 35D(4)/35E(6) of the Income- tax Act, 1961 (if due date of submission of return of income is November 30, 2025) in Form 3AE

Statement to be furnished regarding preliminary expenses incurred under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is November 30, 2025) Form 3AF

Submission of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025

Furnishing report of an accountant by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale (if due date of submission of return of income is November 30, 2025) in Form 3CEA

Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years in Form 62

Furnishing of report of a Chartered Accountant in Form No. 10CCF certifying that the amount of deduction has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025)

Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust in Form 10BC

Application for exercise of option under sub-section (4) (5) & (7) of section 115BA, 115BAA & 115BAB of the Income-tax Act,1961 in Form 10-IB/Form 10-IC & Form 10-ID

Annual Statement of Exempt Income under sub-rule (2) of rule 21AJA and taxable income under sub-rule (2) of rule 21AJAA (if due date of submission of return of income is October 31, 2025) in Form 10-IK

Furnishing report from an accountant for the purpose of section 9A regarding fulfillment of certain conditions by an eligible investment fund in Form 3CEJA

Certificate under sub-section (3) of section 80QQB for authors of certain books in receipt of royalty income, etc. (if due date of submission of return of income is October 31, 2025) in Form 10CCD

Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. (if due date of submission of return of income is October 31, 2025) in Form 10CCE

Report under section 80LA(3) of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2025) in Form 10CCF

Taxation of income from retirement benefit account maintained in a notified country (if due date of submission of return of income is October 31, 2025) in Form 10-EE

Certificate of foreign inward remittance (if due date of submission of return of income is October 31, 2025) in Form 10H

Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of section 80DD and section 80U (if due date of submission of return of income is October 31, 2025) in Form 10IA

Application for exercise of option under sub-section (5) of section 115BAD of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2025 in Form 10-IF

Statement of Exempt income under clause (4D) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2025) in Form 10IG

Statement of income of a Specified fund eligible for concessional taxation under section 115AD of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2025 in Form 10IH

Statement of exempt income under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2025 in Form 10-II

TELANGANA:The Telangana Tax On Professions, Trades, Callings And Employments Act, 1987-Submit monthly PT Remittance And Filing Of Return in FORM V

KARNATAKA:The Karnataka Labour Welfare Fund Act, 1965-Submit monthly PT Remittance And Quarterly Remittance of fines and unpaid accumulations

WEST BENGAL:The Factories Act, 1948-Submit Quarterly Returns in FORM 23A

MAHARASHTRA:The Bombay Labour Welfare Fund Act, 1953-Submit Remittance of fines and unpaid accumulations

TELANGANA:The Telangana Labour Welfare Fund Act,1987-Submit quarterly Remittance of fines and unpaid accumulations

TAMIL NADU:The Tamilnadu Labour Welfare Fund Act, 1972-Submit quarterly Remittance of fines and unpaid accumulations

TAMIL NADU:The Tamilnadu Labour Welfare Fund Act, 1972-Submit quarterly Payments Of Unclaimed Wages To The Board

CENTRAL:The Employees State Insurance Act,1948-Submit monthly ESIC Contribution Challan (Challan)

CENTRAL:Employees Provident Fund And Miscellaneous Provisions Act, 1952-Submit monthly Remittance Of PF Contribution (Challan)

CENTRAL:Employees Provident Fund And Miscellaneous Provisions Act, 1952-Submit monthly Returns for reporting details of international workers in Statement IW-1

KARNATAKA:The Karnataka Tax On Professions, Trades, Callings And Employments Act,1976 -Submit Half-Yearly Returns in FORM 21

WEST BENGAL:The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 1979-Submit Monthly Payment Of Monthly PT

CENTRAL:Employees Provident Fund And Miscellaneous Provisions Act, 1952-Submit monthly Returns for exempted employer under EDLI Scheme in FORM 7(IF)

CENTRAL:Employment Exchanges (Compulsory Notification Of Vacancies) Act, 1959-Submit Employment Exchange Biennial Return in FORM ER II

MAHARASHTRA:The Maharashtra State Tax On Professions, Trade, Callings And Employments Act, 1975-Submit monthly Return in Form III B

MAHARASHTRA:The Maharashtra State Tax On Professions, Trade, Callings And Employments Act, 1975-Submit Monthly PT Remittance (One Time Payment Of Tax Scheme, 2019)

CENTRAL:Employment Exchanges (Compulsory Notification Of Vacancies) Act, 1959-Submit quarterly Employment Exchange Return in FORM ER I