Due Dates Extended! For MCA, GST & Income Tax

As we move into October 2025, the compliance season is in full swing — with multiple due dates for MCA filings, GST returns, TDS statements, and Tax Audits, all overlapping with the Diwali festive season. At the same time, several representations and court orders have led to extensions or expected relaxations for various filings. Let’s go through all updates and due dates one by one

 1️⃣ MCA — Extension for Annual Filings & DIR-3 KYC

  • The Ministry of Corporate Affairs (MCA) has extended the due date for filing e-Form DIR-3 KYC and web form DIR-3 KYC-WEB without additional fees up to 31st October 2025

✳️ Practical Tip:

✅ File your Director KYC before 31st October to avoid the ₹5,000 late fee.
✅ Companies should also begin preparing their Form AOC-4 (Financial Statements) and MGT-7/MGT-7A (Annual Return), as these are due soon after AGM closure (generally within 30 or 60 days of AGM).

 

 2️⃣ Income Tax — Extension Expected for Audit & ITR Filing

  • Several High Courts have directed the CBDT to extend the due dates for ITR filing for audit cases.

Though official CBDT notification is awaited, these extensions are expected considering the heavy compliance load and technical portal issues.

✳️ Practical Tip:

✅ Don’t wait for the official circular — start finalizing audits and ITRs now.
✅ If notified, file by the new dates to avoid penalty under Section 271B.

 

 3️⃣ GST — Possible Extension for GSTR-3B (September 2025 Period)

  • Professional bodies such as BCAS and ICAI have requested an extension of GSTR-3B filing for the September 2025 period, due to Diwali holidays and the rollout of new GST changes (IMS & refund automation).
  • The government is reportedly considering extending the due date from 20th October 2025 to 25th October 2025.
  • Though not yet officially notified, such extensions around the festive period are quite possible.

✳️ Practical Tip:

✅ File GSTR-1 (Monthly) by 11th October 2025 and Quarterly by 13th October 2025.
✅ Plan GSTR-3B filings early to avoid Diwali-week portal rush.

 

 4️⃣ TDS, TCS & Other Key Compliance Due Dates (October 2025)

📅 Due Date 📘 Compliance
7th October 2025 Deposit of TDS/TCS deducted for September 2025
31st October 2025 DIR-3 KYC & Web KYC (MCA) — Extended date
15th October 2025 TCS Return filing
31st October 2025 Filing of TDS Return for Q2 (Form 24Q/26Q/27Q)
31st October 2025 Filing of Tax Audit Report
20th October 2025 GSTR-3B for September 2025 period
Attention – Advisory on IMS
Attention – Advisory on IMS

Oct 14th, 2024

 

      • Invoice Management System (IMS) is made available to taxpayers from Today, 14th Oct, 2024. The new system shall facilitate taxpayers in matching their records/invoices vis a vis issued by their suppliers for availing the correct Input Tax Credit (ITC). Taxpayers can make use of this system to take action on the invoices reflecting on IMS from 14th Oct, 2024. The first GSTR-2B would be generated for the return period Oct’24 on 14thNovember, 2024 considering action taken on Invoice Management System. It may be noted that it is not mandatory to take action on invoices in IMS dashboard for GSTR-2B generation.

 

Thanking You,
Team GSTN

Important advisory for GSTR-9/9C

Important advisory for GSTR-9/9C

Oct 15th, 2024

Starting FY 2023-24, GST system will auto-populate eligible ITC for domestic supplies (excluding reverse charge and imports ITC) from table 3(I) of GSTR-2B to table 8A of GSTR-9. These changes in GSTR-9 and 9C for the FY 2023-24 will be available on the GST portal from today i.e.,15th October 2024 onwards.
Further, a validation utility will be executed progressively (for validation by taxpayers) to complete the auto population of GSTR-9 from GSTR-2B for Apr-23 till Mar-24.

Thanking You,
Team GSTN

Understanding GST Compliance and Reconciliation with Easy Smart Shop Software

GST (Goods and Services Tax) has revolutionized the Indian taxation system since its introduction in 2017. It has simplified the tax structure by replacing multiple indirect taxes with a unified tax regime. To ensure compliance and streamline the tax process, businesses need to understand various aspects of GST, including GSTR-1, GSTR-3B, GST rates, and the importance of reconciling GSTR-2A and GSTR-2B. In this article, we will explore these concepts and how Easy Smart Shop Software can help businesses navigate through the complexities of GST.

GSTR-1: Return for Outward Supplies

GSTR-1 is a monthly or quarterly return that businesses need to file to provide details of their outward supplies of goods or services. It includes information such as the invoice number, taxable value, and GST rate applicable. GSTR-1 is crucial for the recipient to claim input tax credit and for the government to verify the tax liability of the supplier.

GSTR-3B: Summary Return

GSTR-3B is a monthly return that businesses need to file to provide a summary of their sales and purchases. It includes details of the tax liability and input tax credit claimed. GSTR-3B acts as a self-assessment tool for businesses to report their tax liability and pay any outstanding tax dues.

GST Rates

GST rates are categorized into different slabs: 5%, 12%, 18%, and 28%. These rates vary depending on the nature of goods or services. It is essential for businesses to correctly identify the applicable GST rate for their products or services to ensure accurate tax calculation and compliance.

GSTR-2A Reconciliation

GSTR-2A is an auto-generated return that reflects the details of inward supplies of goods or services as uploaded by the supplier. It acts as a ready reckoner for the recipient to verify and reconcile their purchases with the supplier’s data. Reconciliation of GSTR-2A helps in identifying any discrepancies and ensures that the input tax credit claimed is accurate.

GSTR-2B Reconciliation

GSTR-2B is a new form introduced by the government to provide a static view of the inward supplies and input tax credit available. It includes details of the purchases made from registered suppliers and the input tax credit available for utilization. Reconciling GSTR-2B helps businesses in verifying the accuracy of their input tax credit claims and identifying any missed opportunities for claiming credit.

Easy Smart Shop Software: Simplifying GST Compliance

Managing GST compliance and reconciliation can be a daunting task for businesses, especially when dealing with a large volume of transactions. This is where Easy Smart Shop Software comes into play. It is a comprehensive software solution that automates various aspects of GST compliance, making it easier for businesses to stay on top of their tax obligations.

With Easy Smart Shop Software, businesses can generate GSTR-1 and GSTR-3B returns effortlessly. The software ensures accurate calculation of tax liability and input tax credit, minimizing the chances of errors. It also provides real-time updates on the applicable GST rates, ensuring businesses apply the correct rates to their products or services.

The software’s advanced reconciliation features help businesses reconcile their GSTR-2A and GSTR-2B data with ease. It automatically identifies discrepancies, missing invoices, and any potential errors in the input tax credit claimed. This ensures businesses claim the right amount of input tax credit and avoid any penalties or audits.

In conclusion, understanding and complying with GST regulations are crucial for businesses operating in India. By familiarizing themselves with concepts such as GSTR-1, GSTR-3B, GST rates, and reconciling GSTR-2A and GSTR-2B, businesses can ensure accurate tax reporting and minimize compliance risks. Easy Smart Shop Software acts as a reliable tool to simplify GST compliance, making it an essential asset for businesses navigating the complexities of GST.