Compliance Calendar For The Month of October 2025
| S. No | Particulars of Compliance | Forms/returns | Due Date |
| Compliance Calendar Under GST | |||
| 1 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return. |
GSTR-1 | 11.10.2025 |
| 2 | GST Filing of Registered person, with aggregate turnover of less then INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme (July – September) | GSTR-1
(QRMP) |
13.10.2025 |
| 3 | Return of Input Service Distributor (ISD) | GSTR-6 | 13.10.2025 |
| 4 | Every Non-resident taxable person to file Monthly GST Return Earlier of
a. 20 days after the end of the Calendar month (OR) b. within 7 days after the last day of validity period of registration |
GSTR-5 | 13.10.2025 |
| 5 | OIDARs providing service to other than registered person shall file a monthly GST Return | GSTR-5A | 20.10.2025 |
| 6 | GST return for the month of September 2025.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | 20.10.2025 |
| 7 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | 22.10.2025 |
| 8 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Belonging to states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
GSTR-3B | 24.10.2025 |
| 9 | Every registered person whose aggregate annual turnover exceeds Rs. 5 crores shall furnish a summary of goods sent to or received from a job worker (April -September) | ITC-04 | 25.10.2025 |
| 10 | Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return | GSTR – 11 | 28.10.2025 |
| 11 | Person registered under the composition scheme shall file quarterly return (July – September) | CMP- 08 | 18.10.2025 |
| 12 | Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of September 2025 | GSTR 7 | 10.10.2025 |
| 13 | The due date for furnishing statement by e-commerce operators for the Month of September 2025 | GSTR 8 | 10.10.2025 |
| S.No | Compliance Calendar Under ESI & PF | Forms/returns | Due Date |
| 1 | Payment and filing of ESIC Return for the month of September 2025 | ESI challan | 15.10.2025 |
| 2 | Payment and filing of PF Return for the month of Septembe2025 | ECR | 15.10.2025 |
| S.No | Compliance Calendar Under FEMA | Forms/returns | Due Date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | 09.10.2025 |
| S.No | Compliance Calendar Under Income Tax | Forms/returns | Due Date |
| 1 | Securities Transaction Tax – Due date for deposit of tax collected for the month of September, 2025 | 07.10.2025 | |
| 2 | Commodities Transaction Tax – Due date for deposit of tax collected for the month of September, 2025 | 07.10.2025 | |
| 3 | 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 | 07.10.2025 |
| 4 | Collection and recovery of equalisation levy on specified services in the month of September, 2025 | 07.10.2025 | |
| 5 | Due date for deposit of Tax deducted/collected for the month of September, 2025. However, all sum deducted/collected 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 | 07.10.2025 | |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2025 | Form 16B | 14.10.2025 |
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August,2025 | Form 16C | 14.10.2025 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2025. | Form 16D | 14.10.2025 |
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of August, 2025. | Form 16E | 14.10.2025 |
| 10 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2025 | Form 24G | 15.10.2025 |
| 11 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2025 | Form 15CC | 15.10.2025 |
| 12 | Quarterly statement of TCS deposited for the quarter ending September 30, 2025 | Form 27EQ | 15.10.2025 |
| 13 | Monthly statement to be furnished 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 | Form 3BB | 15.10.2025 |
| 14 | Monthly statement to be furnished 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 | Form 3BC | 15.10.2025 |
| 15 | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending September 30, 2025 | Form 27D | 30.10.2025 |
| 16 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2025 | Form 26QB | 30.10.2025 |
| 17 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2025 | Form 26QC | 30.10.2025 |
| 18 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of September, 2025 | Form 26QD | 30.10.2025 |
| 19 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of September, 2025 | Form 26QE | 30.10.2025 |
| 20 | Report 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)
Quarterly statement of TDS deposited for the quarter ending September 30, 2025 |
Form 3CLA | 31.10.2025 |
| 21 | Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) | Form 24Q/26Q/27Q | 31.10.2025 |
| 22 | 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 | Form 26QAA | 31.10.2025 |
| 23 | 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 | Form 61 | 31.10.2025 |
| 24 | Due date for filing of return of income for the Assessment Year 2025-26 if the assessee (not having any international or specified domestic transaction) is (a) corporate assessee or (b) non corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited) or the spouse of such partner if the provisions of section 5A applies to such spouse | 31.10.2025 | |
| 25 | 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 | Form 3CA_CD Form 3CB_CD | 31.10.2025 |
| 26 | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction | Form 3CEB | 31.10.2025 |
| 27 | Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending September 30, 2025 | Form 10BBB | 31.10.2025 |
| 28 | Payment of Self Assessment Tax (if due date of submission of return of income is October 31, 2025 | Self Assessment Tax Payment Due Date | 31.10.2025 |
| 29 | 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) | Form 66 | 31.10.2025 |
| 30 | 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) | Form 10B | 31.10.2025 |
| 31 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2025 ) | 31.10.2025 | |
| 32 | Intimation by a designated constituent entity, of an international group in Form No. 3CEAB for the accounting year 2024-25 | Form 3CEAB | 31.10.2025 |
| 33 | 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. (if due date of submission of return of income is November 30, 2025) | Form 62 | 31.10.2025 |
| 34 | Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust (if due date of submission of return of income is October 31, 2025) | Form 10BC | 31.10.2025 |
| 35 | Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act,1961 (if due date of submission of return of income is October 31, 2025) | Form 10-IB | 31.10.2025 |
| 36 | Application for exercise of option under sub-section (7) of section 115BAB of the Income-tax Act, 1961 | Form 10-ID | 31.10.2025 |
| 37 | 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) | Form 10-IK | 31.10.2025 |
| 38 | Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund | Form 3CEJA | 31.10.2025 |
| 39 | Application for exercise of option under sub-section (5) of section 115BAA of the Income – tax Act, 1961 (if due date of submission of return of income is October 31, 2025) | Form 10-IC | 31.10.2025 |
| 40 | 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) | Form 10CCD | 31.10.2025 |
| 41 | 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) | Form 10CCE | 31.10.2025 |
| 42 | Report under section 80LA(3) of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2025) | Form 10CCF | 31.10.2025 |
| 43 | 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) | Form 10-EE | 31.10.2025 |
| 44 | Certificate of foreign inward remittance (if due date of submission of return of income is October 31, 2025) ) | Form 10H | 31.10.2025 |
| 45 | 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) | Form 10IA | 31.10.2025 |
| 46 | 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) | Form 10-IF | 31.10.2025 |
| 47 | 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) ) | Form 10IG | 31.10.2025 |
| 48 | 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) | Form 10IH | 31.10.2025 |
| 49 | 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) | Form 10-II | 31.10.2025 |
| 50 | Form for 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) | Form 3CFA | 31.10.2025 |
| 51 | 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) | Form 3CT | 31.10.2025 |
| 52 | Particulars to be furnished under clause (b) of sub-section (1B) of section 10A read with clause (b) of sub-section (2) of section 10AA of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2025) | Form 56FF | 31.10.2025 |
| 53 | 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) | Form 5C | 31.10.2025 |
| 54 | 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) | Form 10BA | 31.10.2025 |
| 55 | Form for 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) | Form 10E | 31.10.2025 |
| 56 | Statement of eligible investment received | Form 10BBD | 31.10.2025 |
| 57 | 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 | Form 26QF | 31.10.2025 |
| 58 | 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) | Form 10FC | 31.10.2025 |
| 59 | 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 | Form 10BBC | 31.10.2025 |
| 60 | Application for Opting for Safe Harbour in respect of Specified Domestic Transactions (if the assessee is required to submit return of income on October 31, 2025) | Form 3CEFB | 31.10.2025 |
| 61 | 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 (if due date of submission of return of income is October 31, 2025) | Form 10-IEA | 31.10.2025 |
| 62 | Application for exercise of option under sub-section (5) of section 115BAE of the Income Tax Act, 1961 (if due date of submission of return of income is October 31, 2025) | Form 10-IFA | 31.10.2025 |
| 63 | Report under section 10AA of the Income -tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 56F | 31.10.2025 |
| 64 | 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) | Form 10BB | 31.10.2025 |
| 65 | 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) | Form 10CCB | 31.10.2025 |
| 66 | Report under section 80JJAA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025 | Form 10DA | 31.10.2025 |
| 67 | 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) | Form 10-IJ | 31.10.2025 |
| 68 | Verification by an Accountant under sub-rule (3) of rule 21AJAVerification (if due date of submission of return of income is November 30, 2025) | Form 10-IL | 31.10.2025 |
| 69 | Report 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) | Form 29B | 31.10.2025 |
| 70 | 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) | Form 29C | 31.10.2025 |
| 71 | Due date for filing audit report under section 33AB(2) (if due date of submission of return of income is November 30, 2025) | Form 3AC | 31.10.2025 |
| 72 | Due date for filing audit report under section 33ABA(2) (if due date of submission of return of income is November 30, 2025) | Form 3AD | 31.10.2025 |
| 73 | 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) | Form 3AE | 31.10.2025 |
| 74 | Statement regarding preliminary expenses incurred to be furnished 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 | 31.10.2025 |
| 75 | Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 3CE | 31.10.2025 |
| 76 | Report of an accountant to be furnished 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) | Form 3CEA | 31.10.2025 |
| 77 | Audit report to be filed 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) | Audit Report SWF | 31.10.2025 |
| 78 | 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 | Form 10BBC | 31.10.2025 |
| S.No | Compliance Calendar Under The Companies Act, 2013 | Forms/returns | Due Date |
| 1 | Appointment of Statutory Auditor | ADT-1 | 14.10.2025 |
| 2 | KYC for Directors (Extension granted) | DIR-3 KYC/Web | 15.10.2025 |
| 3 | Filing of Annual Accounts and Financials for FY 24-25 | Form AOC-4/ AOC-4 XBRL | 29.10.2025
|
| 4 | Board Meeting for approval of financials and directors report along with Auditors report for Public Companies | MGT 14 | 29.10.2025
|
| 5 | Regularisation of Additional Director | DIR 12 | 29.10.2025
|
| 6 | Return on dues from Small and Medium Enterprises | MSME-1 | 30.10.2025 |
| 7 | Half yearly return for Nidhi Companies (For April-September) | NDH-3 | 30.10.2025 |
| 8 | Statement of Accounts and Solvency | Form-08 | 30.10.2025 |
What's Your Reaction?
