Compliance obligations for taxpayers for month of Dec 2025

Compliance obligations for taxpayers for the Month of December 2025

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