Compliance obligations for taxpayers for month of Dec 2025

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Compliance obligations for taxpayers for the Month of December 2025

December is one of the heaviest compliance months for taxpayers, businesses, NRIs, and professionals in India. With multiple deadlines across income tax, TDS/TCS, advance tax, and reporting requirements, staying updated is crucial.

7th December 2025 : Income Tax – TDS Payment for deductions made in November 2025

10th December 2025

ITR Filing (Audit Cases) – Due date for AY 2025–26 (after audit completion)
GST TDS & TCS Payment/Return for November 2025

11th December 2025 : GSTR-1 (Monthly) for November 2025

13th December 2025 : GSTR-1 (IFF for QRMP Scheme) – For November 2025

Compliances Due on December 15, 2025

Uploading Form 27C (TCS Exemption Declarations) – Buyers’ declarations (Form 27C) received in November 2025 must be uploaded.
Filing Form 24G by Government DDOs – Government offices deducting tax in November must file Form 24G (for book adjustments without challans).
3rd Installment of Advance Tax (AY 2026–27) -All taxpayers liable to advance tax must deposit the third instalment by this date. Delay/shortfall attracts interest under Sections 234B & 234C.
TDS Certificates for October 2025 – Certificates for TDS deducted in October must be issued under 194-IA – Immovable property, 194-IB – Rent (non-audit individuals/HUFs), 194M – Payments by individuals/HUFs to contractors/professionals, 194S – Virtual Digital Assets (specified persons)
Monthly Form 3BB- Stock exchanges must file Form 3BB for client code modifications made in November 2025.
Advance Tax – 3rd Instalment (for FY 2025–26, period Oct–Dec 2025)
PF & ESI Payment for November 2025

20th December 2025 : GSTR-3B (Monthly) for November 2025

Important Compliances Due on December 30, 2025

Statement by Recognised Associations : Statement for client code modifications for November 2025 must be furnished.
Challan-cum-Statement for November TDS : Challan-cum-statements for TDS deducted in November must be filed under 194-IA – Property TDS, 194-IB – Rent, 194M – Specified payments, 194S – Virtual Digital Assets
TDS on Property Transactions – Filing of Forms 26QB, 26QC, 26QD, 26QE for November 2025

Filing of Form 3CEAD (CbCR – Constituent Entity Reporting) : Applicable when:

The parent entity is not required to file Country-by-Country Report under section 286(2), OR Parent entity is in a country without an exchange agreement with India. This applies to multinational group structures with Indian resident entities and is a critical compliance requirement.

December 31, 2025 – Last Date to File Belated or Revised ITR (AY 2025–26)

This is the final deadline to file Belated ITR and Revised ITR. After this date, no belated/revised return for AY 2025–26 can be filed unless an assessment has been completed earlier.

Documents Required for Various December Compliances

For ITR Filing (Due 10 December 2025) – Audited financial statements, Tax audit report, Form 26AS, AIS, TIS, Bank statements (FY 2024–25), List of loans, advances, assets, investments, depreciation schedule, proof of deductions (Chapter VI-A), capital gains documents, and partner profit-sharing details (if applicable).
For Advance Tax Payment (15 December 2025) Estimated Estimated taxable income computation, Proof of previous installments, Projected business income statements

For TDS Certificates (194-IA / 194-IB / 194M / 194S)—TDS challans, Payment proofs, Sale deeds / rent agreements / vendor invoices, PAN/Aadhaar of deductee

Uploading Form 27C—signed declarations from buyers, Verification documents for end-use of goods

For Form 24G (Government DDOs)- TDS/TCS books, DDO registration details, Monthly consolidated summary

Form 3BB & Client Code Modification Statements– Daily trade logs, Client-wise summaries, Internal approval records

For Form 3CEAD (CbCR Reporting)—group structure documentation, Consolidated financials of the parent entity, Inter-company transactions, Proof regarding parent’s CbCR obligations, Evidence of absence of an exchange agreement

Last Date to File Belated & Revised ITR for AY 2025–26
GSTR-9 & GSTR-9C – Annual Return & Audit for FY 2024–25
AOC-4 – Filing of Financial Statements with MCA for FY 2024–25
MGT-7 / MGT-7A – Annual Return filing for FY 2024–25