Page Contents
TDS / TCS Payment – For December 2025
GSTR-7 – Return by authorities deducting TDS u/s 51
GSTR-8 – TCS statement by e-commerce operators
GSTR-1 (Monthly) – Taxpayers with turnover > ₹5 crore (preceding FY)
GSTR-6 – ISD return
IFF – For QRMP taxpayers
GSTR-1 (Quarterly) – Oct–Dec 2025 (Q3)
GSTR-5 – Non-Resident Taxable Persons
Issue of TDS Certificates -Sections 194-IA / 194-IB / 194-IM / 194S (For November 2025)
TCS Return – Form 27EQ – Oct–Dec 2025 (Q3)
PF / ESI Payment – For December 2025
CMP-08 – Composition tax payment (Q3)
GSTR-3B (Monthly) – Regular taxpayers
GSTR-3B (Quarterly – Category I States) – Q3
GSTR-3B (Quarterly – Category II States) – Q3
GST PMT-06 – Monthly tax payment for QRMP taxpayers
GSTR-11 – Statement by UIN holders (refund claims)
Challan-cum-Statement for TDS -Sections 194-IA / 194-IB / 194-IM / 194S (For December 2025)
ROC Filings
AOC-4
MGT-7 / MGT-7A – FY 2024-25
TDS Return – 26Q / 24Q – Oct–Dec 2025 (Q3)
Even the best tax strategy fails if deadlines are missed leading to interest, late fees, cash-flow strain, notices, and blocked credits. Save this quick due-date reference to stay on track
15 June — 15% of total tax liability
15 September — 45% of total tax liability
15 December — 75% of total tax liability
15 March — 100% of total tax liability
Monthly TDS payment — 7th of the following month
Quarterly TDS Returns:
Q1 (Apr–Jun) — 31 July
Q2 (Jul–Sep) — 31 October
Q3 (Oct–Dec) — 31 January
Q4 (Jan–Mar) — 31 May
Individuals (Non-Audit cases) — 31 July
Audit cases — 31 October
Belated / Revised Return — 31 December of the Assessment Year
| Date | Compliance | Form / Section | Period / Details |
|---|---|---|---|
| 07 Jan 2026 | TDS/TCS Payment | — | For Dec 2025 |
| 10 Jan 2026 | TDS return for authorities u/s 51 | GSTR‑7 | TDS under GST |
| 10 Jan 2026 | TCS return | GSTR‑8 | E‑commerce TCS |
| 11 Jan 2026 | Monthly GSTR‑1 (Turnover > ₹5 Cr) | GSTR‑1 | Dec 2025 |
| 13 Jan 2026 | IFF (QRMP – Monthly Invoice Upload) | IFF | For Dec 2025 |
| 13 Jan 2026 | Quarterly GSTR‑1 | GSTR‑1 | Q3 (Oct–Dec 2025) |
| 14 Jan 2026 | TDS Certificate Issue | 194‑IA/IB, 194M, 194S | For Nov 2025 |
| 15 Jan 2026 | TCS Return | 27EQ | Q3 (Oct–Dec 2025) |
| 15 Jan 2026 | PF / ESI Payment | — | For Dec 2025 |
| 18 Jan 2026 | CMP‑08 (Composition Statement) | CMP‑08 | Q3 (Oct–Dec 2025) |
| 20 Jan 2026 | GSTR‑5A (OIDAR Services) | GSTR‑5A | Dec 2025 |
| 20 Jan 2026 | GSTR‑3B Monthly | GSTR‑3B | Dec 2025 |
| 22 Jan 2026 | GSTR‑3B – Quarterly (Category II States) | GSTR‑3B | Q3 |
| 24 Jan 2026 | GSTR‑3B – Quarterly (Other States) | GSTR‑3B | Q3 |
| 25 Jan 2026 | QRMP Monthly Tax Payment | PMT‑06 | For Dec 2025 |
| 28 Jan 2026 | GSTR‑11 (UIN holders) | GSTR‑11 | Dec 2025 |
| 30 Jan 2026 | Challan‑cum‑Statement for TDS | 194‑IA/IB/M/S | For Dec 2025 |
| 30 Jan 2026 | ROC Filings | AOC‑4, MGT‑7, MGT‑7A | FY 2024‑25 |
| 31 Jan 2026 | TDS Return | 24Q/26Q | Q3 (Oct–Dec 2025) |
India has consistently maintained that the power to enact laws rests exclusively with its Parliament, acting within the framework of… Read More
Alternative (lower) tax regimes are available to assessees other than individuals/HUFs under the Income Tax Act. What does it mean?… Read More
ITR Filing Assessment Year 2026-27: Due Dates, New ITR Changes, Revised Return Rules & Compliance Guide The due dates for… Read More
Tax Audit at a Glance: Important Points for Futures & Options Traders Income Tax Treatment of Futures & Options Traders… Read More
Common Misconception of Crypto taxation in India Crypto Futures Contracts A crypto futures contract is a legal agreement between two… Read More
HRA Exemption under Old Tax Regime: New Rules Effective from 1 April 2026 Salaried Employees & HRA: New Rules Effective… Read More