Essential Tax & Corporate Filing Due Dates for December 2025 – GST, IT, ITR & MCA
December is a crucial month for compliance, as it covers the 3rd instalment of Advance Tax, regular monthly GST filings, and key year-end submissions such as GSTR-9 and GSTR-9C. Below is a concise and practitioner-oriented calendar
Compliance Dates for December 2025
7 December 2025
TDS/TCS Payment for November 2025
All deductors must deposit the TDS/TCS collected in November by 7th December.
Delayed payment will attract interest and late-fee consequences.
10 December 2025
ITR Filing Deadline – Audit Cases (Extended)
The extended due date for filing Income Tax Returns for taxpayers requiring audit, as per the earlier CBDT notification.
11 December 2025
GSTR-1 for November 2025 (Monthly Filers)
Monthly GST filers must report and upload outward supply details for November by 11th December.
13 December 2025
GST Returns for Special Categories
Due dates for:
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GSTR-5 – Non-resident taxable persons
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GSTR-6 – Input Service Distributors (ISD)
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IFF Upload – For QRMP taxpayers opting for Invoice Furnishing Facility
15 December 2025
1. Advance Tax – 3rd Instalment (75%)
Taxpayers with annual tax liability above ₹10,000 must pay 75% of their total advance tax by this date.
2. PF & ESI Contributions for November 2025
Employers must remit:
-
EPF contribution for November
-
ESI contribution for November
Both payments are due by the 15th of the following month.
3. Form 24G – Government Deductors
Government offices depositing TDS/TCS without a challan must submit Form 24G for November.
20 December 2025
GSTR-3B for November 2025 (Monthly Filers)
Monthly GST filers must submit GSTR-3B and pay any GST dues.
This includes:
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Tax payment
-
ITC reconciliation
-
Matching outward supplies with GSTR-1
Also due:
GSTR-5A – For OIDAR (online information & database access) service providers.
25 December 2025
PMT-06 Payment for QRMP (Monthly Tax Payment) – November 2025
QRMP taxpayers opting for the monthly payment method must deposit tax for November via PMT-06 by 25th December.
30 December 2025
Challan-cum-Statement for Select TDS Sections
Due date for TDS statements relating to transactions of November under:
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Section 194-IA
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Section 194-IB
-
Section 194-M
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Section 194-N (where applicable)
31 December 2025
1. GSTR-9 (Annual Return) – FY 2024-25
Mandatory for taxpayers whose turnover exceeds the prescribed threshold.
2. GSTR-9C (Audit Reconciliation Statement) – FY 2024-25
Applicable to taxpayers crossing the GST audit limit.
Certification by a Chartered Accountant is required.
3. Belated & Revised ITR for AY 2025-26
Last date for filing:
-
Belated returns
-
Revised returns
Only if assessment is not yet completed.
📌 ROC / MCA Compliance (Extended to 31 December 2025)
Since ROC due dates depend on each company’s AGM date, timelines vary. Generally:
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AOC-4 → Due within 30 days of AGM
-
MGT-7 / MGT-7A → Due within 60 days of AGM
Companies must follow their individual AGM-based deadlines for December.
🔎 Practical CA Checklist – December 2025
Before 7 December
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Deposit TDS/TCS for November
-
Reconcile 26AS/TIS for advance tax planning
By 11–13 December
-
File GSTR-1 for November
-
File GSTR-5, GSTR-6, and IFF (as applicable)
By 15 December
-
Pay 3rd instalment of advance tax
-
Deposit PF & ESI for November
-
Submit Form 24G (if applicable)
By 20 December
-
File GSTR-3B
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Complete ITC matching and validation
By 25 December
-
QRMP taxpayers to deposit PMT-06 for November
By 30 December
-
File monthly TDS challan-cum-statements
By 31 December
-
File GSTR-9 and GSTR-9C for FY 2024-25
-
File belated or revised ITR for AY 2025-26
.