Compliance Calendar for ‘December’2025

 

INCOME TAX

▪ 07th December 2025- Due date for deposit of Tax deducted and collected for the month of November 2025.

▪ 10th December 2025- *Due date for filling Income Tax Return of AY 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.

Note: The due date of furnishing of Return of Income has been extended from October 31, 2025, to December 10, 2025, vide Circular no. 15/2025, dated 29-10-2025

▪ 15th December 2025- Due date for uploading of declarations received in Form 27C from the buyer in the month of November 2025.

▪15th December 2025- Due date for issue of TDS certificates for October 2025 u/s 194IA,                                                                                                                                                                                                                                                                     194IB & 194M and u/s 194S (by specified persons)

▪15th December 2025- Due date of Third instalment of advance tax for the assessment year 2026-27

▪31st December 2025- Due date for Filing of belated/revised return of income for the assessment year 2025-26 for all assessees.

GST

▪10th December 2025-Due date of filling GSTR-7 for the month of November- 2025 (TDS return)

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

▪13th December 2025-Due date of filling GSTR-6 for the month of November 2025.

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

▪25th December 2025- Due date of PMT-06, The monthly payment under QRMP for November 2025, if not done in quarterly 3B.

▪31st December 2025- Due date for filling GST Annual Return in Form GSTR-9 for FY 2024-25.

ESI/PF

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

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

ROC

▪31st December 2025- Due date for filling FORM AOC-4, MGT-7 & 7A (Annual Return).

▪31st December 2025- Due date for filling FORM CRA-4 (Cost Audit Reports).