📅 Mandatory Deadlines – Ensure Completion by 31st October 2025
The period from October to December marks one of the busiest compliance seasons for businesses, professionals, and taxpayers. With GST, Income Tax, and MCA filings due, several key deadlines are approaching.
Check out the full list of upcoming statutory due dates to ensure timely compliance and avoid penalties-
GSTR-3B Filing Deadline – 25th October 2025
Who should file: All regular GST-registered taxpayers
What it is: GSTR-3B is a monthly return summarizing sales, purchases, and taxes paid.
Due date: 25th October 2025 (monthly filers)
For QRMP taxpayers, this is the due date for the July–September quarter.
📌 Penalty for delay: Late fee plus 18% annual interest on tax due.
📅 31st October 2025 – Key Statutory Compliance Deadlines
The end of October brings several critical regulatory filings under both Income Tax and MCA frameworks. Completing these on time is vital to stay compliant and avoid penalties or interest.
🧾 a. Tax Audit Report (Form 3CA/3CB-3CD)
Applicable to: Businesses and professionals who come under Section 44AB of the Income Tax Act.
Summary: Entities covered by tax audit provisions must upload their Tax Audit Report electronically to the Income Tax portal by 31st October 2025.
💻 b. Income Tax Return – Companies
Applicable to: Every registered company, regardless of whether it shows profit, loss, or no income.
Summary: The Income Tax Return (Form ITR-6) for companies not engaged in transfer pricing transactions must be submitted by 31st October 2025.
👨💼 c. Income Tax Return – Audited Entities & Partners
Applicable to: Taxpayers whose accounts are subject to audit under Section 44AB, along with their partners.
Summary: Such assessees are required to file their ITRs no later than 31st October 2025.
💸 d. TDS Returns – Quarter 2 (July to September 2025)
Applicable to: All persons or entities responsible for deducting tax at source (TDS).
Summary: TDS statements for the second quarter, including Forms 24Q, 26Q, and 27Q, must be filed by 31st October 2025.
🪪 e. DIR-3 KYC / DIR-3 KYC-WEB
Applicable to: Every individual who holds a Director Identification Number (DIN).
Summary: The last date to complete KYC verification through DIR-3 KYC or DIR-3 KYC-WEB without paying a ₹5,000 penalty is 31st October 2025 (as per the extended deadline).
📌 Note: Missing these filings may attract interest, late fees, or penalties, and for directors, even temporary disqualification under MCA rules.
30th November 2025 – Submission of Chartered Accountant–Certified TP Report
Who it applies to: Entities that have entered into cross-border or specified domestic dealings with their associated enterprises.
What’s required:
Taxpayers falling under the provisions of Section 92E must electronically file Form 3CEB, which needs to be verified and attested by a Chartered Accountant, no later than 30th November 2025.
This date holds significant importance for multinational corporations and related group entities involved in inter-company transactions.
15th December 2025 – Key Date for Advance Tax (3rd Instalment)
Applicability: All taxpayers required to pay advance tax, i.e., those whose total tax liability exceeds ₹10,000 in a financial year.
Details:
By 15th December 2025, taxpayers must ensure that at least 75% of their total estimated tax liability is paid as the third instalment of advance tax.
Failure to pay the required amount may lead to interest charges under Sections 234B and 234C of the Income Tax Act.
💡 Tip: Keep track of your income and tax projections throughout the year to adjust advance tax payments in time and avoid last-minute shortfalls or penalties
31st December 2025 – Critical MCA Compliance: ROC Annual Filings Due
The close of the calendar year brings important company filing obligations under the Companies Act, 2013. All companies are required to complete their annual submissions with the Registrar of Companies (ROC) by this date.
🏢 a. Form AOC-4 – Filing of Financial Statements
Every company must submit its audited financial statements along with the Board’s Report in Form AOC-4 to the ROC within the prescribed timeline.
🧾 b. Form MGT-7 / MGT-7A – Filing of Annual Return
All companies are required to file their Annual Return providing details of shareholders, directors, and other statutory disclosures.
Small companies and One Person Companies (OPCs) must use Form MGT-7A, while all others file Form MGT-7.
📌 Filing Deadline: 31st December 2025, assuming the company’s Annual General Meeting (AGM) was held on or before 30th September 2025.