COMPLIANCE CALENDAR FOR THE MONTH OF SEPTEMBER 2025
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S. No |
Particulars of Compliance |
Forms/ returns |
Due Date |
|
Compliance Calendar Under
GST |
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|
1 |
GST Filing of returns by registered person with aggregate turnover
exceeding INR 5 Crores during previous year. Registered person, with aggregate turnover of less than INR 5 Crores
during the previous year and who has opted for monthly filing of return. |
GSTR-1 |
11.09.2025 |
|
2 |
Return of Input Service Distributor (ISD) |
GSTR-6 |
13.09.2025 |
|
3 |
Every Non-resident taxable person file Monthly GST Return Earlier of a. 20 days after the end of the Calendar month (OR) b. within 7 days after the last day of validity period of registration |
GSTR-5 |
13.09.2025 |
|
4 |
OIDARs providing service to other than registered person shall
file a monthly GST Return
|
GSTR-5A |
20.09.2025 |
|
5 |
For the taxpayer with Aggregate turnover upto INR 5 crores during
previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B |
20.09.2025 |
|
6 |
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat,
Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh,
Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar
Islands, Lakshadweep |
GSTR-3B |
22.09.2025 |
|
7 |
Summary of outward supplies, ITC claimed, and net tax payable by
taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted
Quarterly Filing
Belonging to states: Himachal Pradesh, Punjab, Uttarakhand, Haryana,
Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha,
Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
GSTR-3B |
24.09.2025 |
|
8 |
the quarterly filing of GSTR-3B under the QRMP Scheme. |
PMT-06 |
25.09.2025 |
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9 |
|
GSTR - 11 |
28.09.2025 |
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S.No |
Compliance Calendar Under
ESI & PF |
Forms/returns |
Due Date |
|
1 |
Payment and filing of ESIC Return for the month of August 2025 |
ESI challan |
15.09.2025 |
|
2 |
Payment and filing of PF Return for the month of August 2025 |
ECR |
15.09.2025 |
|
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S.No |
Compliance Calendar Under
FEMA |
Forms/returns |
Due Date |
|
1 |
The borrower are required to report actual ECB transaction on monthly
basis through AD category I bank (7 Working days) |
Form ECB 2 |
09.09.2025 |
|
2 |
Annual Activity Certificate as per Master Circular on Establishment of
Liaison / Branch /Project Offices in India by Foreign Entities |
Form – AAC |
30.09.2025 |
|
S.No |
Compliance Calendar Under
Income Tax |
Forms/returns |
Due Date |
|
1 |
Securities Transaction Tax - Due date for deposit of tax collected for
the month of August, 2025 |
07.09.2025 |
|
|
2 |
Commodities Transaction Tax - Due date for deposit of tax collected
for the month of August, 2025 |
07.09.2025 |
|
|
3 |
Declaration under sub-section (1A) of section 206C of the Income-tax
Act, 1961 to be made by a buyer for obtaining goods without collection of tax
for declarations received in the month of August, 2025 |
Form 27C |
07.09.2025 |
|
4 |
Collection and recovery of equalisation levy on specified services in
the month of August, 2025 |
07.09.2025 |
|
|
5 |
Due date for deposit of Tax deducted/collected for the month of
August, 2025. However, all sum deducted/collected by an office of the
government shall be paid to the credit of the Central Government on the same
day where tax is paid without production of an Income tax Challan |
07.09.2025 |
|
|
6 |
Due date for issue of TDS Certificate for tax deducted under section
194-IA in the month of July, 2025 |
Form 16B |
14.09.2025 |
|
7 |
Due date for issue of TDS Certificate for tax deducted under section
194-IB in the month of July, 2025 |
Form 16C |
14.09.2025 |
|
8 |
Due date for issue of TDS Certificate for tax deducted under section
194M in the month of July, 2025. |
Form 16D |
14.09.2025 |
|
9 |
Due date for issue of TDS Certificate for tax deducted under section
194S in the month of July 2025. |
Form 16E |
14.09.2025 |
|
10 |
Due date for furnishing of Form 24G by an office of the Government
where TDS/TCS for the month of August, 2025 |
Form 24G |
15.09.2025 |
|
11 |
Return of income for the Assessment Year 2025-26 for all assessee
other than (a) corporate assessee or (b) non-corporate assessee (whose books
of account are required to be audited) or (c) working partner of a firm whose
accounts are required to be audited or the spouse of such partner if the
provisions of section 5A applies to such spouse or (d) an assessee who is
required to furnish a report under section 92E. |
All income tax returns except ITR-6 |
15.09.2025 |
|
12 |
Statement by scientific research association, university, college or
other association or Indian scientific research company as required by rules
5D, 5E and 5F (if due date of submission of return of income is July 31,
2025) |
15.09.2025 |
|
|
13 |
Payment of Self-Assessment Tax (if due date of submission of return of
income is July 31, 2025 |
Self-Assessment Tax |
15.09.2025 |
|
14 |
Certificate under sub-section (3) of section 80QQB for authors of
certain books in receipt of royalty income, etc. (if due date of submission
of return of income is July 31, 2025) |
Form 10CCD |
15.09.2025 |
|
15 |
Certificate under sub-section (2) of section 80RRB for Patentees in
receipt of royalty income, etc. (if due date of submission of return of
income is July 31, 2025) |
Form 10CCE |
15.09.2025 |
|
16 |
Report under section 80LA(3) of the Income-tax Act, 1961 (if due date
of submission of return of income is July 31, 2025) |
Form 10CCF |
15.09.2025 |
|
17 |
Certificate of foreign inward remittance (if due date of submission of
return of income is July 31, 2025) |
Form 10 H |
15.09.2025 |
|
18 |
Certificate of the medical authority for certifying person with
disability, severe disability, autism, cerebral palsy and multiple disability
for purposes of section 80DD and section 80U (if due date of submission of
return of income is July 31, 2025) |
Form 10IA |
15.09.2025 |
|
19 |
Taxation of income from retirement benefit account maintained in a
notified country (if due date of submission of return of income is July 31,
2025) |
Form 10EE |
15.09.2025 |
|
20 |
Application for exercise of option under sub-section (5) of section
115BAD of the Income-tax Act, 1961 (if due date of submission of return of
income is July 31, 2025) |
Form 10-IF |
15.09.2025 |
|
21 |
Statement of Exempt income under clause (4D) of section 10 of the
Income-tax Act, 1961 (if due date of submission of return of income is July
31, 2025) |
Form 10IG |
15.09.2025 |
|
22 |
Statement of income of a Specified fund eligible for concessional
taxation under section 115AD of the Income-tax Act, 1961 (if due date of
submission of return of income is July 31, 2025) |
Form 10IH |
15.09.2025 |
|
23 |
Annual Statement of Exempt Income under sub-rule (2) of rule 21AJA and
taxable income under sub-rule (2) of rule 21AJAA (if due date of submission
of return of income is July 31, 2025) |
Form 10-IK |
15.09.2025 |
|
24 |
Statement of exempt income under clause (23FF) of section 10 of the
Income-tax Act, 1961 (if due date of submission of return of income is July
31, 2025) |
Form 10-II |
15.09.2025 |
|
25 |
Form for opting for taxation of income by way of royalty in respect of
Patent (if due date of submission of return of income is July 31, 2025) |
Form 3CFA |
15.09.2025 |
|
26 |
Income attributable to assets located in India under section 9 of the
Income-tax Act, 1961 (if due date of submission of return of income is July
31, 2025 |
Form 3CT |
15.09.2025 |
|
27 |
Particulars to be furnished under clause (b) of sub-section (1B) of
section 10A of the Income-tax Act, 1961 (if due date of submission of return
of income is July 31, 2025) |
Form 56FF |
15.09.2025 |
|
28 |
Details of amount attributed to capital asset remaining with the
specified entity (if due date of submission of return of income is July 31,
2025) |
Form 5C |
15.09.2025 |
|
29 |
Declaration to be filed by the assessee claiming deduction under
section 80GG (if due date of submission of return of income is July 31, 2025) |
Form 10BA |
15.09.2025 |
|
30 |
Form for furnishing particulars of income under section 192(2A) for
claiming relief u/s 89 (if due date of submission of return of income is July
31, 2025) |
Form 10E |
15.09.2025 |
|
31 |
Authorization for claiming deduction in respect of any payment made to
any financial institution located in a Notified jurisdictional area. (if due
date of submission of return of income is July 31, 2025) |
Form 10FC |
15.09.2025 |
|
32 |
Certificate of accountant in respect of compliance to the provisions
of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified
Pension Fund |
Form 10BBC |
15.09.2025 |
|
33 |
Application for exercise of option under clause (i) of sub-section (6)
of section 115BAC or withdrawal of option under the proviso to sub-section
(6) of section 115BAC of the Income-tax Act, 1961 (if due date of submission
of return of income is July 31, 2025) |
Form 10-IEA |
15.09.2025 |
|
34 |
Due date for furnishing of Form 24G by an office of the Government
where TDS/TCS for the month of August, 2025 |
Form 24G |
15.09.2025 |
|
35 |
Second instalment of advance tax for the assessment year 2026-27 |
|
15.09.2025 |
|
36 |
Monthly statement to be furnished by a stock exchange in respect of
transactions in which client codes been modified after registering in the
system for the month of August, 2025 |
Form 3BB |
15.09.2025 |
|
37 |
Monthly statement to be furnished by a recognised association in
respect of transactions in which client codes have been modified after
registering in the system for the month of August, 2025 |
Form 3BC |
15.09.2025 |
|
38 |
Certificate of accountant in respect of compliance to the provisions
of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified
Pension Fund |
Form 10BBC |
15.09.2025 |
|
39 |
Due date for filing of audit report under section 44AB for the
Assessment Year 2024-25 in the case of a corporate assessee or non-corporate
assessee (who is required to submit his/its return of income on October 31,
2025 |
Form 3CA-CD / Form 3CB-CD |
30.09.2025 |
|
40 |
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IA in the month of August, 2025 |
Form 26QB |
30.09.2025 |
|
41 |
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IB in the month of August, 2025 |
Form 26QC |
30.09.2025 |
|
42 |
Due date for furnishing of challan cum statement in respect of tax
deducted under section 194M in the month of August, 2025 |
Form 26QD |
30.09.2025 |
|
43 |
Due date for furnishing of challan cum statement in respect of tax
deducted under section 194S in the month of August, 2025 |
Form 26QE |
30.09.2025 |
|
44 |
Audit Report under clause (ii) of section 115VW of the Income-tax Act,
1961 (if due date of submission of return of income is October 31, 2024) |
Form 66 |
30.09.2025 |
|
45 |
Audit report under clause (b) of the tenth proviso to clause (23C) of
section 10 and sub-clause (ii) of clause (b) of subsection (1) of section 12A
of the Income-tax Act, 1961, in the case of a fund or trust or institution or
any university or other educational institution or any hospital or other
medical institution. (if due date of submission of return of income is
October 31, 2024) ` |
Form 10B |
30.09.2025 |
|
46 |
Audit report under clause (b) of the tenth proviso to clause (23C) of
section 10 and sub-clause (ii) of clause (b) of sub-section (1) of section
12A of the Income-tax Act, 1961, in the case of a fund or trust or
institution or any university or other educational institution or any
hospital or other medical institution which is required to be furnished under
clause (b) of the tenth proviso to clause (23C) of section 10 or a trust or
institution which is required to be furnished under sub-clause (ii) of clause
(b) of section 12A (if due date of submission of return of income is October
31, 2025) |
Form 10BB |
30.09.2025 |
|
47 |
Audit report under sections 80-I(7)/ 80-IA(7)/ 80-IB/
80-IC/80-IAC/80-IE (if due date of submission of return of income is October
31, 2025 |
Form 10CCB |
30.09.2025 |
|
48 |
Report under section 80JJAA of the Income-tax Act, 1961 (if due date
of submission of return of income is October 31, 2025 |
Form 10DA |
30.09.2025 |
|
49 |
Certificate to be issued by accountant under clause (23FF) of section
10 of the Income-tax Act, 1961 (if due date of submission of return of income
is October 31, 2025) |
Form 10-IJ |
30.09.2025 |
|
50 |
Verification by an Accountant under sub-rule (3) of rule 21AJA
Verification (if due date of submission of return of income is October 31,
2025) |
Form 10-IL |
30.09.2025 |
|
51 |
Report under section 115JB of the Income-tax Act, 1961 for computing
the book profits of the company (if due date of submission of return of
income is October 31, 2025) |
Form 29B |
30.09.2025 |
|
52 |
Report under section 115JC of the Income-tax Act, 1961 for computing
Adjusted Total Income and Alternate Minimum Tax of the person other than a
company (if due date of submission of return of income is October 31, 2025 |
Form 29C |
30.09.2025 |
|
53 |
Due date for filing audit report under section 33AB(2) (if due date of
submission of return of income is October 31, 2025) |
Form 3AC |
30.09.2025 |
|
54 |
Due date for filing audit report under section 33ABA(2) (if due date
of submission of return of income is October 31, 2025) |
Form 3AD |
30.09.2025 |
|
55 |
Audit Report under section 35D(4)/35E(6) of the Income- tax Act, 1961
(if due date of submission of return of income is October 31, 2024) |
Form 3AE |
30.09.2025 |
|
56 |
Statement regarding preliminary expenses incurred to be furnished
under proviso to clause (a) of sub-section (2) of section 35D of the
Income-tax Act, 1961 by the assessee (if due date of submission of return of
income is October 31, 2025) |
Form 3AF |
30.09.2025 |
|
57 |
Audit report under sub-section (2) of section 44DA of the Income-tax
Act, 1961 (if due date of submission of return of income is October 31, 2025) |
Form 3CE |
30.09.2025 |
|
58 |
Audit report to be filed by the Sovereign Wealth Fund claiming
exemption under clause (23FE) of section 10 of the Income -tax Act, 1961. (if
due date of submission of return of income is October 31, 2025) |
Audit Report SWF |
30.09.2025 |
|
59 |
Application for exercise of option under clause (2) of the Explanation
to sub-section (1) of section 11 of the Income - tax Act, 1961 (if the
assessee is required to submit return of income on November 30, 2024 |
Form 9A |
30.09.2025 |
|
60 |
Statement to be furnished to the Assessing Officer/Prescribed
Authority under clause (a) of the Explanation 3 to the third proviso to
clause (23C) of section 10 or under clause (a) of sub-section (2) of section
11 of the Income-tax Act, 1961 (if the assessee is required to submit return
of income on November 30, 2025) |
Form 10 |
30.09.2025 |
|
61 |
Certificate from the principal officer of the amalgamated company and
duly verified by an accountant regarding achievement of the prescribed level
of production and continuance of such level of production in subsequent
years. (if due date of submission of return of income is October 31, 2025) |
Form 62 |
30.09.2025 |
|
62 |
Report of an accountant to be furnished by an assessee under
sub-section (3) of section 50B of the Income -tax Act, 1961 relating to
computation of capital gains in case of slump sale (if due date of submission
of return of income is October 31, 2025 |
Form 3CEA |
30.09.2025 |
|
63 |
Report under section 10AA of the Income -tax Act, 1961 (if due date of
submission of return of income is October 31, 2025) |
Form 56F |
30.09.2025 |
|
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||
|
S.No |
Compliance Calendar Under
The Companies Act, 2013 |
Forms/returns |
Due Date |
|
1 |
Filing of Annual Accounts for One Person Company |
Form AOC-4 |
27.09.2025 |
|
2 |
Appointment of Cost Auditor |
CRA-2 |
27.09.2025 |
|
3 |
KYC for Directors |
DIR-3 KYC/Web |
30.09.2025 |
|
4 |
Convening the Annual General Meeting (AGM) of the Company |
Section 96 |
30.09.2025 |
|
5 |
Annual Accounts of Foreign Companies |
FC -3 |
30.09.2025 |
