|
S.No |
Particulars
of Compliance |
Forms/returns |
Due
Date |
|
Compliance
Calendar Under GST |
|||
|
Due date for filing GSTR-7 to be filed by the person who is required
to deduct TDS under GST for the month of December, 2025 |
GSTR-1 |
11.01.2026 |
|
|
2 |
The due date for furnishing statement by e-commerce companies for the
Month of December, 2025 |
GSTR-8 |
10.01.2026 |
|
3 |
GST
Filing of returns by registered person with aggregate turnover exceeding INR
5 Crores during previous year. |
GSTR-5 |
13.01.2026 |
|
4 |
Registered
person, with aggregate turnover of less than INR 5 Crores during the previous
year have an option to file quarterly returns under the QRMP scheme |
GSTR-1 |
13.01.2026 |
|
5 |
Every Non-resident taxable person file Monthly GST |
GSTR-5 |
13.01.2026 |
|
6 |
Return of Input Service Distributor (ISD) return for December, 2025 |
GSTR-6 |
13.01.2026 |
|
7 |
To declare the details or summary of self-assessed tax which is
payable for a given quarter by taxpayers who are registered as composition
taxable person or taxpayer who have opted for composition levy |
CMP-08 |
18.01.2026 |
|
8 |
GST return for the month of December 2025 |
GSTR-3B |
22.01.2026 |
|
9 |
OIDARS providing service to other then registered person shall file a
monthly GST Return |
GSTR - 5A |
20.01.2026 |
|
10 |
Summary of outward supplies, ITC claimed, and net tax payable by
taxpayers with Aggregate turnover upto INR 5 crores during previous year and
who has opted for Quarterly filing of GSTR-3B |
GSTR-3B |
22.01.2026 |
|
11 |
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 |
GSTR-3B |
24.01.2026 |
|
12 |
Statement of inward supply of goods or services or both received by
Unique Identity Number (UIN) holders, which is required to be filed by them
on a quarterly basis |
GSTR-11 |
28.01.2026 |
|
13 |
Payment of tax under the QRMP scheme for December 2025 (via challan) |
PMT-06 |
25.01.2026 |
|
S.No |
Compliance Calendar Under
ESI & PF |
Forms/returns |
Due Date |
|
1 |
Payment and filing of ESIC Return for the month of December, 2025 |
ESI challan |
15.01.2026 |
|
2 |
Payment and filing of PF Return for the month of December, 2025 |
ECR |
15.01.2026 |
|
S.No |
Compliance Calendar Under
SEBI |
Forms/returns |
Due Date |
|
1 |
Shareholding Pattern |
Reg 31 (1) (b) |
21.01.2026 |
|
2 |
Reconciliation of share capital audit report |
Reg 76 |
30.01.2026 |
|
3 |
Integrated Filing - Governance, Statement on redressal of investor
grievances & Compliance Report on Corporate Governance |
Reg 13(3), 27(2)& Reg30 |
30.01.2026 |
|
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 |
09.01.2026 |
|
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 December, 2025 |
|
07.01.2026 |
|
2 |
Commodities Transaction Tax - Due date for deposit of tax collected
for the month of December, 2025 |
|
07.01.2026 |
|
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 December, 2025 |
Form 27C |
07.01.2026 |
|
4 |
Collection and recovery of equalisation levy on specified services in
the month of December, 2025 |
|
07.01.2026 |
|
5 |
Due date for deposit of Tax deducted/collected for the month of
December, 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 |
|
07.01.2026 |
|
6 |
Collection and recovery of equalisation levy on e-commerce supply or
services for the quarter ending December 31, 2025 |
|
07.01.2026 |
|
7 |
Due date for deposit of TDS for the period October 2025 to December
2025 when Assessing Officer has permitted quarterly deposit of TDS under
section 192, section 194A, 194D or 194H |
|
07.01.2026 |
|
8 |
Due date for issue of TDS Certificate for tax deducted under section
194M in the month of November, 2025 |
Form 16D |
14.01.2026 |
|
9 |
Due date for issue of TDS Certificate for tax deducted under section
194-IA in the month of November, 2025 |
Form 16B |
14.01.2026 |
|
10 |
Due date for issue of TDS Certificate for tax deducted under section
194-IB in the month of November, 2025 |
Form 16C |
14.01.2026 |
|
11 |
Due date for issue of TDS Certificate for tax deducted under section
194S in the month of November, 2025 |
Form 16E |
14.01.2026 |
|
12 |
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 December, 2025 |
Form 3BB |
15.01.2026 |
|
13 |
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 December, 2025
|
Form 3BC |
15.01.2026 |
|
14 |
Quarterly statement to be furnished by specified
fund or stock broker in respect of a non-resident referred to in rule 114AAB
in respect of the quarter ending December 31, 2025
|
Form 49BA |
15.01.2026 |
|
15 |
Due date for furnishing of Form 24G by an office
of the Government where TDS/TCS for the month of December, 2025 |
Form 24G |
15.01.2026 |
|
16 |
Quarterly statement of TCS deposited for the
quarter ending December 31, 2025 |
Form 27EQ |
15.01.2026 |
|
17 |
Quarterly statement in respect of foreign
remittances (to be furnished by authorized dealers) in Form No. 15CC for
quarter ending December, 2025 |
Form 15CC |
15.01.2026 |
|
18 |
Quarterly statement to be furnished by a unit of
an International Financial Services Centre, as referred to in subsection (1A)
of section 80LA, in respect of remittances, made for the quarter of Oct to
Dec of 2025-26 (Financial Year)
|
Form 15CD |
15.01.2026 |
|
19 |
Due date for furnishing of Form 15G/15H
declarations received during the quarter ending December, 2025
|
Form 15G/15H |
15.01.2026 |
|
20 |
Quarterly TCS certificate in respect of tax
collected for the quarter ending December 31, 2025
|
Form 27D |
30.01.2026 |
|
21 |
Due date for furnishing of challan-cum-statement
in respect of tax deducted under section 194-IA in the month of December,
2025
|
Form 26QB |
30.01.2026 |
|
22 |
Due date for furnishing of challan-cum-statement
in respect of tax deducted under section 194-IB in the month of December,
2025 |
Form 26QC |
30.01.2026 |
|
23 |
Due date for furnishing of challan cum statement
in respect of tax deducted under section 194M in the month of December, 2025
|
Form 26QD |
30.01.2026 |
|
24 |
Due date for furnishing of challan cum statement
in respect of tax deducted under section 194S in the month of December, 2025
|
Form 26QE |
30.01.2026 |
|
25 |
Quarterly statement of TDS deposited for the
quarter ending December 31, 2025 |
Form 24Q/26Q/27Q |
31.01.2026 |
|
26 |
Quarterly return of non deduction at source by a
banking company from interest on time deposit in respect of the quarter
ending December 31, 2025
|
Form 26QAA |
31.01.2026 |
|
27 |
Intimation under section 286(1) in Form No.
3CEAC, by a resident constituent entity of an international group whose
parent is non resident |
Form 3CEAC |
31.01.2026 |
|
28 |
Quarterly statement of tax deposited in relation
to transfer of virtual digital asset under section 194S to be furnished by an
exchange for the quarter ending December 30, 2025
|
Form 26QF |
31.01.2026 |
|
29 |
Intimation by Pension Fund of investment under
clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter
ending December 31, 2025
|
Form 10BBB |
31.01.2026 |
|
30 |
Intimation by Sovereign Wealth Fund of investment
under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter
ending December 31, 2025
|
Form II SWF |
31.01.2026 |
|
S.No |
Compliance Calendar Under the Companies Act,2013 |
Forms/returns |
Due Date |
|
1 |
Appointment of Auditor |
FORM ADT-1 |
14.01.2026 (If any AGM Extension or first AGM was held on 31.12.2025) |
|
2 |
Any resolution being passed or the agreement
being entered into (Including Adoption of Accounts for the Public Companies) |
Form MGT-14 |
Within 30 days from the date of adoption of accounts/ event |
|
3 |
Filing of Annual Accounts |
Form AOC-4, Form AOC-4 XBRL & Form AOC-4 CFS |
31.01.2026(Extension due to MCA V3 Portal Transition ) |
Note: This Compliance Calendar has been prepared based on
the information available as on 31st December, 2025. Members are requested to
verify the subsequent changes, if any made to the due dates.
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