📅 Monthly Compliance Calendar 2025
Complete GST, Income Tax, PF/ESI Compliance Due Dates
📆 September 2025
Tax Audit Month
Key Highlights: Tax Audit Report (Form 3CD) due 30 Sept • Advance Tax Q2 due 15 Sept • Regular GST/TDS/PF deadlines
| Compliance | Due Date | Remarks / Impact if Missed |
|---|---|---|
| GSTR-1 (Monthly) | 11 Sept 2025 | Outward supplies for Aug 2025. Penalty: ₹50/day late fee |
| GSTR-3B (Monthly) | 20 Sept 2025 | GST payment + return for Aug 2025. Penalty: 18% interest + ₹5,000 late fee |
| GSTR-6 (ISD) | 13 Sept 2025 | Input Service Distributor return. Impact: ITC distribution delayed |
| GSTR-7 (TDS) | 10 Sept 2025 | GST TDS return for Govt/PSUs. Penalty: ₹200/day + 18% interest |
| GSTR-8 (TCS) | 10 Sept 2025 | E-commerce TCS for Aug 2025. Impact: Interest + late fees |
| CMP-08 (Composition) | 18 Sept 2025 | Quarterly statement Apr-Jun. Risk: Composition scheme cancellation |
| Tax Audit Report CRITICAL | 30 Sept 2025 | Form 3CA/3CB + 3CD with UDIN. Note: CBDT extended to 31 Oct 2025 |
| TDS Payment | 7 Sept 2025 | Aug 2025 TDS deposit. Penalty: 1.5% p.m. interest + disallowance u/s 40(a)(ia) |
| Advance Tax Q2 IMPORTANT | 15 Sept 2025 | Pay 45% of total tax. Penalty: Interest u/s 234B/234C |
| PF & ESI | 15 Sept 2025 | Aug 2025 contributions. Penalty: 12% p.a. + damages up to 25% |
| Professional Tax | 20 Sept 2025 | State-specific deadline. Penalty: ₹5-25/day varies by state |
📆 November 2025
Belated ITR Month
Key Highlights: Belated ITR deadline 30 Nov • GSTR-1 Quarterly for small taxpayers • Form 15G/15H upload • Post-Diwali compliance rush
| Compliance | Due Date | Remarks / Impact if Missed |
|---|---|---|
| GSTR-1 (Monthly) | 11 Nov 2025 | Outward supplies for Oct 2025. Penalty: ₹50/day late fee |
| GSTR-3B (Monthly) | 20 Nov 2025 | GST payment + return for Oct 2025. Penalty: 18% interest + ₹5,000 late fee |
| GSTR-1 (Quarterly) Q3 | 30 Nov 2025 | For turnover ≤₹5 Cr - Q3 sales. Impact: Customer ITC blocked |
| GSTR-6 (ISD) | 13 Nov 2025 | Input Service Distributor return. Impact: ITC distribution delayed |
| GSTR-7 (TDS) | 10 Nov 2025 | GST TDS return for Govt/PSUs. Penalty: ₹200/day + 18% interest |
| GSTR-8 (TCS) | 10 Nov 2025 | E-commerce TCS for Oct 2025. Impact: Interest + late fees |
| GSTR-11 (UIN) | 28 Nov 2025 | UIN holder refund claims. Impact: Refund processing delays |
| Belated ITR FINAL DEADLINE | 30 Nov 2025 | Last date for FY 2024-25. Miss this: No ITR filing + lose carry forward losses |
| Revised ITR (AY 2024-25) | 30 Nov 2025 | Revise FY 2023-24 returns. After this: Only updated return with additional tax |
| TDS Payment | 7 Nov 2025 | Oct 2025 TDS deposit. Penalty: 1.5% p.m. interest |
| TCS Payment | 7 Nov 2025 | Oct 2025 TCS collected. Penalty: 1% first month, 1.5% thereafter |
| Form 15G/15H Upload | 15 Nov 2025 | Q2 FY2025-26 declarations. Risk: TDS demand notices to depositors |
| Form 61 (GAAR) | 30 Nov 2025 | Q2 Financial Transactions. Penalty: ₹100-500/day u/s 271FA |
| PF & ESI | 15 Nov 2025 | Oct 2025 contributions. Penalty: 12% p.a. + damages up to 25% |
| Professional Tax | 20 Nov 2025 | State-specific deadline. Penalty: ₹5-25/day varies by state |
| Labour Welfare Fund | 30 Nov 2025 | Half-yearly in KA/TN. Penalty: 12% p.a. interest + penalties |
More monthly compliance calendars will be added here
Check back for October, December, and other months