Compliance Calendar for Sept’2025
INCOME TAX
▪ 07th Sept 2025- Due date for deposit of Tax deducted and collected for the month of Aug 2025.
▪ 14th Sept 2025- Due date for issue of TDS Certificate for tax deducted under section 194-IA/ 194-IB in the month of July, 2025
▪ 15th Sept 2025- Due date for ITR filing for AY 2025-26 for other than Audit and transfer pricing case.
▪ 15th Sept 2025- Due date for 2nd instalment of Advance tax for AY 2026-27.
▪ 15th Sept 2025- Due date for 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 July 31, 2025)
▪ 30th Sept 2025- Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, 194-IB & 194M and u/s 194S (by specified persons) for the month of Aug 2025.
▪ 30th Sept 2025- Due date for renewal of 12A/ 80G registration of Trust/ Society whose registration is expiring on AY 26-27.
▪ 30th Sept 2025- Due date for filing of audit report under section 44AB for the Assessment Year 2025-26 in the case of a corporate assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2025
▪ 30th Sept 2025- Due date for filing of 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 October 31, 2024)
▪ 30th Sept 2025- Due date for filing of Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company for MAT calculation (if due date of submission of return of income is October 31, 2025)
▪ 30th Sept 2025- Due date for filing of Form 10 Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 for special funds to set aside amount.
GST
▪ 10th Sept 2025-Due date of filling GSTR-7 for the month of Aug- 2025 (TDS return)
▪ 10th Sept 2025-Due date of filling GSTR-8 for the month of Aug- 2025 (TCS return)
▪ 11th Sept 2025-Due date of filling GSTR-1 for the month of Aug- 2025 who does not opt QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.
▪ 13th Sept 2025-Due date of filling IFF for the month of Aug 2025 who has opted for the QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.
▪ 13th Sept 2025-Due date of filling GSTR-5 for the month of Aug 2025.
▪ 13th Sept 2025-Due date of filling GSTR-6 for the month of Aug 2025.
▪ 20th Sept 2025- Due date of filling GSTR-3B by registered person filling monthly return for the month of Aug-2025 (for Maharashtra and Chhattisgarh State-Group A).
▪ 25th Sept 2025- Due date of payment of challan for GST for the month of Aug’25 who has opted for QRMP.
ESI/PF
▪ 15th Sept 2025- Due date for payment & Returns of Provident Fund, ESI contribution for employers who have paid wages to their employees for Aug-2025.
▪ 15th Sept 2025- Due date for payment/return of Professional Tax deducted from employee salaries for Aug 2025.
Note: PF contribution for employee portion if not paid within time, disallowed under Income tax.
ROC
▪ 27th Sept 2025: Due date for Filing of Annual Accounts for One Person Company
▪ 27th Sept 2025: Due date for appointment of Cost auditor for FY 25-26.
▪ 30th Sept 2025: Due date for Annual Accounts of Foreign Companies
▪ 30th Sept 2025: Due date for holding AGM for FY 24-25, is 30th sept, Kindly finalise books before 05.09.25 to provide notice for AGM (25days clear notice) and conduct AGM before 30.09.25.
▪ 30th Sept 2025: Due date for DIR-3 KYC with ROC to update KYC of Director/ Designated Partners.
