September 2025 Compliance Calendar 📅
Last Updated: 25 Sept 2025
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✅ This guide covers all key September 2025 compliance due dates for GST (GSTR-1/3B),
TDS, Advance Tax (Q2), PF/ESI, Professional Tax, and the crucial
Tax Audit Report (Form 3CD).
📌 Add these to your calendar to avoid interest/penalties and ensure smooth month-end closure.
Compliance Due Dates — September 2025
| Compliance | Due Date | Remarks / Consequences if Missed |
|---|---|---|
| GSTR-1 (Monthly) | 11 Sept 2025 | Report outward supplies for Aug 2025. Missed? Late fee ₹50/day (₹25 CGST + ₹25 SGST); customers cannot claim ITC until filed. |
| GSTR-3B (Monthly) | 20 Sept 2025 | Pay GST + file summary return for Aug 2025. Missed? 18% interest + late fee up to ₹5,000. |
| GSTR-6 (ISD) | 13 Sept 2025 | Input Service Distributor return to pass ITC to units. Missed? ITC distribution delayed → credit mismatch risk. |
| GSTR-7 (TDS under GST) | 10 Sept 2025 | For Govt, PSUs & notified buyers (e.g. metal scrap, works contract > ₹2.5L). Missed? Late fee ₹200/day + 18% interest; supplier’s TDS credit blocked till filing. |
| GSTR-8 (TCS under GST) | 10 Sept 2025 | E-commerce operators must deposit TCS for Aug 2025. Missed? Interest + late fee until filed. |
| CMP-08 (Composition) | 18 Sept 2025 | Quarterly statement for Apr–Jun turnover. Missed? Penalty & interest, risk of composition scheme lapse. |
| TDS Payment — Aug 2025 | 7 Sept 2025 | Deposit TDS via ITNS-281. Missed? Interest 1.5% p.m. + disallowance u/s 40(a)(ia). |
| Advance Tax (Q2) | 15 Sept 2025 | Pay cumulative 45% of total tax. Missed? Interest u/s 234B/234C charged. |
| PF (EPF) & ESI | 15 Sept 2025 | Deposit employee & employer contributions for Aug 2025. Missed? 12% p.a. interest + damages up to 25% of dues. |
| Professional Tax | 20 Sept 2025 | Varies by state. Missed? State PT offices levy late fee + penalty (₹5–₹25/day typically). |
| Tax Audit Report (Form 3CD) | 30 Sept 2025 🚨 |
Upload 3CA/3CB + 3CD with UDIN.
🔔 Updated:
CBDT has extended the due date to 31 Oct 2025
(Press Release link).
Original statutory date retained for reference. |
⚖️ Court Watch & Policy Updates — Sept 2025
-
Non-Audit ITR Extension:
🟢 Implemented
CBDT extended the due date for ITRs originally due 31 July 2025 → 16 Sept 2025. -
CBDT Extends Audit Report Deadline:
🟢 Nationwide Order
CBDT officially extended the “specified date” for furnishing audit reports under the Income Tax Act from 30 Sept 2025 to 31 Oct 2025.📄 PIB / Government Press Release • Also confirmed via Economic Times -
High Court Relief – Interim Orders:
🟠 Interim Relief
• Rajasthan HC directed CBDT to extend to 31 Oct 2025. • Karnataka HC also issued extension order.📰 See: Times of India • Moneycontrol Report -
Widespread Representations:
🔴 Advocacy Ongoing
ICAI, KSCAA, and CA bodies submitted petitions citing compressed timelines, work pressure, and technical constraints.
Note: Due dates shown are standard monthly schedules. Any official extensions/holidays/zone-based staggered dates should be checked on the respective portals (GSTN, Income Tax e-filing, EPFO/ESIC, State PT).
- 25 Sept 2025: Updated all September 2025 due dates (GST, TDS, Advance Tax, PF/ESI, Tax Audit). Added GSTR-6, GSTR-7 (scrap buyers) clarification, and SEO-friendly “if missed” notes.
- 10 Sept 2024: Original article published.