Compliance Calendar for March’2025

INCOME TAX

▪ 2nd March 2025 – Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of January 2025.

▪  07th March 2025- Due date for deposit of Tax deducted/collected for the month of February 2025.

▪ 15th March 2025-Due date for payment of Fourth instalment of advance tax for the assessment year 2025-26

▪ 15th March 2025-Due date for payment of whole amount of advance tax in respect of assessment year 2025-26 for assessee covered under presumptive scheme of section 44AD / 44ADA.

  ▪ 15th March 2025- Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January 2025 has been paid without the production of a challan.

▪ 17th March 2025- Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB & 194S in the month of January 2025.

▪ 30th March 2025- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB,194M & 194S in the month of February 2025.

▪ 31st March 2025- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB,194M & 194S in the month of February 2025.

▪ 31st March 2025- Due date for furnishing of an updated return of income for the Assessment Year 2022-23 (FY 2021-22).

▪ 31st March 2025- Last date for payment of advance tax (apart from installments due) for Assessment Year 2025-26 (FY 2024-25).

GST

▪ 11th March 2025-Due date of filling GSTR-1 for the month of February- 2025 who does not opt QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

▪ 13th March 2025-Due date of filling IFF for the month of February 2025 who has opted QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

▪ 13th March 2025-Due date for filling GSTR-5 for Non-Resident Foreign Taxpayers for the month of February 2025.

▪ 20th March 2024- Due date of filling GSTR-3B by registered person filling monthly return for the month of February-2025 (for Maharashtra and Chhattisgarh State-Group A).

▪ 25th March 2024- Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.

▪ 31st March 2024- Due date for filing of Letter of Undertaking for FY 2025-26 to export goods/services without payment of IGST.

▪31st March 2024- Due date Opting in for the Composition Scheme for FY 2025-26 by filing CMP-02

ESI/PF

▪ 15th March 2025- Due date for payment & Returns of Provident Fund, ESI contribution for employers who have paid wages to their employees for February-2025.

▪ 31st March 2025- Due date for filling Annual Return of PT for AY 2025-26 (FY 2024-25). (Where tax liability is less than 1 lac)

Note: PF contribution for employee portion if not paid within time, disallowed under Income tax.