Compliance Calendar – December 2025

  1. TDS payment for the month of November – 2025 – 6th December 2025 (7th December 2025 being Sunday).
  2. Due date of filing of return of income – ITR for the assessment year 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 or the spouse of such partner if the provisions of section 5A apply – 10th December – 2025.
  3. GSTR – 1 for the month of November 2025 – 11th December 2025.**
  4. EPF – Payment and Electronic Challan & Return (ECR) for the month of November – 2025 – 15th December 2025.
  5. ESIC payment and ECR – for the month of November – 2025 – 15th December 2025.
  6. Third instalment of advance tax for the assessment year 2026-27 (FY – 2025-26) is due by 15th December 2025.
  7. PT payment and monthly return – November – 2025 – 20th December 2025.
  8. GST Payment and GSTR – 3B for the month of November – 2025 – 20th December 2025.**
  9. Filing of belated and or revised return of income for the assessment year 2025-26 (FY – 2024-25) for all the assessees (provided assessment has not been completed on or before December 31, 2025) is due by 31st December 2025.
  10. GST Annual return (GSTR-9 & 9-C) for FY – 2024-25 is due by 31st December 2025.
  11. MGT – 7 / MGT – 7A – Annual Returns for FY 2024-25 – 31st December 2025 – Extended due date.
  12. AOC-4 / AOC-4 XBRL / AOC-4 NBFC – Financial Statements for FY 2024-25 – 31st December 2025 – Extended due date.
  13. Form FC-4 – Annual return of foreign company – 31st December 2025

Thank you.

Courtesy: Team Tax Accounting

Ganashri Advisers India LLP | +91 94801 18310 | +91 83106 26652 |

 https://www.ganashri.com | cg@ganashri.com

Disclaimer

The information contained in this blog is provided for general guidance and informational purposes only. While efforts have been made to ensure the accuracy and timeliness of the deadlines, requirements and regulatory updates listed, laws and regulations are subject to change and may vary based on jurisdiction, industry, business constitution and specific circumstances.

This blog does not constitute legal, tax, accounting, or professional advice, nor should it be relied upon as a substitute for consultation with qualified advisors. Users are responsible for independently verifying all dates, obligations and compliance requirements applicable to their organization.

The team Ganashri assumes no responsibility or liability for any errors, omissions, or consequences resulting from the use of this blog.