Statutory Compliance Calendar – September 2025

Statutory Compliance Calendar – September 2025

5th September : SEZ: MPR filing.
7th September

FEMA: ECB 2 Return.
Income Tax: TDS/TCS remittance for August 2025.
STPI: SERF.
SEZ: SERF.
10th September

GST: GSTR-7 (TDS) for August 2025.
GST: GSTR-8 (TCS) for August 2025.
GST: GST SRM-II (Special procedure for manufacturers of pan masala & tobacco products).
11th September : GST: Filing of GSTR-1 for August 2025.
13th September

GST:
Filing of IFF (Invoice Furnishing Facility) under QRMP scheme for August 2025.
Filing of GSTR-6 by Input Service Distributor (ISD) for August 2025.
14th September : Income Tax: Issue of TDS Certificates (Form 16B, 16C, 16D & 16E) for tax deducted u/s 194-IA, 194-IB, 194M & 194S during July 2025.
15th September

Income Tax:
Advance Tax – 2nd Installment for AY 2026-27.
Due date for filing ITR (Non-Audit Cases) for FY 2024-25.

ESI & PF: Payment & return filing for August 2025.

GST:
GSTR-3B for August 2025.
GSTR-5 (Non-Resident).
GSTR-5A (OIDAR).
20th September

GST: Filing of GSTR-3B for August 2025.
Professional Tax (PT): Payment for August 2025.
25th September : GST: Payment of GST in Form GST PMT-06 for August 2025 by taxpayers under QRMP scheme.
27th September : SEZ: APR for FY 2024-25.

30th September

STPI: SOFTEX.
SEZ: SOFTEX.

FEMA:
Annual Activity Certificate.
Form FLAIR Return (based on audited financials).

MCA:
DIR-3 KYC (for Directors).
Annual General Meeting (AGM) for companies with FY ending 31st March 2025.

Income Tax:
1.                Challan-cum-statement in Form 26QB/26QC/26QD/26QE for tax deducted u/s 194-IA, 194-IB, 194M & 194S during August 2025.

2.                Due date for filing Tax Audit Report for FY 2024-25 (non-TP cases).