{"id":30582,"date":"2025-12-03T14:23:54","date_gmt":"2025-12-03T08:53:54","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=30582"},"modified":"2025-12-03T15:28:52","modified_gmt":"2025-12-03T09:58:52","slug":"compliance-obligations-for-taxpayers-for-month-of-dec-2025","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/","title":{"rendered":"Compliance obligations for taxpayers for month of Dec 2025"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d994eda4692\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d994eda4692\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#Compliance_obligations_for_taxpayers_for_the_Month_of_December_2025\" title=\"Compliance obligations for taxpayers for the Month of December 2025\">Compliance obligations for taxpayers for the Month of December 2025<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#7th_December_2025_Income_Tax_%E2%80%93_TDS_Payment_for_deductions_made_in_November_2025\" title=\"7th December 2025 : Income Tax \u2013 TDS Payment for deductions made in November 2025\">7th December 2025 : Income Tax \u2013 TDS Payment for deductions made in November 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#10th_December_2025\" title=\"10th December 2025\">10th December 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#11th_December_2025_GSTR-1_Monthly_for_November_2025\" title=\"11th December 2025 : GSTR-1 (Monthly) for November 2025\">11th December 2025 : GSTR-1 (Monthly) for November 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#13th_December_2025_GSTR-1_IFF_for_QRMP_Scheme_%E2%80%93_For_November_2025\" title=\"13th December 2025 : GSTR-1 (IFF for QRMP Scheme) \u2013 For November 2025\">13th December 2025 : GSTR-1 (IFF for QRMP Scheme) \u2013 For November 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#Compliances_Due_on_December_15_2025\" title=\"Compliances Due on December 15, 2025\">Compliances Due on December 15, 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#20th_December_2025_GSTR-3B_Monthly_for_November_2025\" title=\"20th December 2025 : GSTR-3B (Monthly) for November 2025\">20th December 2025 : GSTR-3B (Monthly) for November 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#Important_Compliances_Due_on_December_30_2025\" title=\"Important Compliances Due on December 30, 2025\">Important Compliances Due on December 30, 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#Filing_of_Form_3CEAD_CbCR_%E2%80%93_Constituent_Entity_Reporting_Applicable_when\" title=\"Filing of Form 3CEAD (CbCR \u2013 Constituent Entity Reporting) :\u00a0Applicable when:\">Filing of Form 3CEAD (CbCR \u2013 Constituent Entity Reporting) :\u00a0Applicable when:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/compliance-obligations-for-taxpayers-for-month-of-dec-2025\/#December_31_2025_%E2%80%93_Last_Date_to_File_Belated_or_Revised_ITR_AY_2025%E2%80%9326\" title=\"December 31, 2025 \u2013 Last Date to File Belated or Revised ITR (AY 2025\u201326)\">December 31, 2025 \u2013 Last Date to File Belated or Revised ITR (AY 2025\u201326)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"165\" data-end=\"210\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30587\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-03-142118.png\" alt=\"compliance Calendar\" width=\"885\" height=\"587\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-03-142118.png 885w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-03-142118-300x199.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-03-142118-768x509.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-03-142118-800x531.png 800w\" sizes=\"(max-width: 885px) 100vw, 885px\" \/><\/h2>\n<h2 data-start=\"165\" data-end=\"210\"><span class=\"ez-toc-section\" id=\"Compliance_obligations_for_taxpayers_for_the_Month_of_December_2025\"><\/span><span style=\"color: #000080;\"><strong data-start=\"168\" data-end=\"210\"><em>Compliance obligations for taxpayers for the Month of <\/em>December 2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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.<\/p>\n<h3 data-start=\"212\" data-end=\"240\"><span class=\"ez-toc-section\" id=\"7th_December_2025_Income_Tax_%E2%80%93_TDS_Payment_for_deductions_made_in_November_2025\"><\/span><span style=\"color: #000080;\">7th December 2025 : Income Tax \u2013 TDS Payment<span style=\"font-size: 16px;\"> for deductions made in November 2025<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 data-start=\"310\" data-end=\"339\"><span class=\"ez-toc-section\" id=\"10th_December_2025\"><\/span><span style=\"color: #000080;\">10th December 2025<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"340\" data-end=\"476\">\n<li data-start=\"340\" data-end=\"423\">\n<p data-start=\"342\" data-end=\"423\">ITR Filing (Audit Cases) \u2013 Due date for AY 2025\u201326 (after audit completion)<\/p>\n<\/li>\n<li data-start=\"424\" data-end=\"476\">\n<p data-start=\"426\" data-end=\"476\">GST TDS &amp; TCS Payment\/Return for November 2025<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"478\" data-end=\"507\"><span class=\"ez-toc-section\" id=\"11th_December_2025_GSTR-1_Monthly_for_November_2025\"><\/span><span style=\"color: #000080;\">11th December 2025 : GSTR-1 (Monthly)<span style=\"font-size: 16px;\"> for November 2025<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 data-start=\"550\" data-end=\"579\"><span class=\"ez-toc-section\" id=\"13th_December_2025_GSTR-1_IFF_for_QRMP_Scheme_%E2%80%93_For_November_2025\"><\/span><span style=\"color: #000080;\">13th December 2025 : GSTR-1 (IFF for QRMP Scheme)<span style=\"font-size: 16px;\"> \u2013 For November 2025<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 data-start=\"1385\" data-end=\"1435\"><span class=\"ez-toc-section\" id=\"Compliances_Due_on_December_15_2025\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1387\" data-end=\"1435\">Compliances Due on December 15, 2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"666\" data-end=\"781\">\n<li data-start=\"1437\" data-end=\"1495\">Uploading Form 27C (TCS Exemption Declarations) &#8211;\u00a0Buyers\u2019 declarations (Form 27C) received in November 2025 must be uploaded.<\/li>\n<li data-start=\"1573\" data-end=\"1618\">Filing Form 24G by Government DDOs &#8211;\u00a0Government offices deducting tax in November must file Form 24G (for book adjustments without challans).<\/li>\n<li data-start=\"1725\" data-end=\"1779\">3rd Installment of Advance Tax (AY 2026\u201327) -All taxpayers liable to advance tax must deposit the third instalment by this date. Delay\/shortfall attracts interest under Sections 234B &amp; 234C.<\/li>\n<li data-start=\"1933\" data-end=\"1977\">TDS Certificates for October 2025 &#8211; Certificates for TDS deducted in October must be issued under 194-IA \u2013 Immovable property, 194-IB \u2013 Rent (non-audit individuals\/HUFs), 194M \u2013 Payments by individuals\/HUFs to contractors\/professionals, 194S \u2013 Virtual Digital Assets (specified persons)<\/li>\n<li data-start=\"2258\" data-end=\"2285\">Monthly Form 3BB-\u00a0Stock exchanges must file Form 3BB for client code modifications made in November 2025.<\/li>\n<li data-start=\"666\" data-end=\"740\">\n<p data-start=\"668\" data-end=\"740\">Advance Tax \u2013 3rd Instalment (for FY 2025\u201326, period Oct\u2013Dec 2025)<\/p>\n<\/li>\n<li data-start=\"741\" data-end=\"781\">\n<p data-start=\"743\" data-end=\"781\">PF &amp; ESI Payment for November 2025<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"783\" data-end=\"812\"><span class=\"ez-toc-section\" id=\"20th_December_2025_GSTR-3B_Monthly_for_November_2025\"><\/span><span style=\"color: #000080;\">20th December 2025 : GSTR-3B (Monthly)<span style=\"font-size: 16px;\"> for November 2025<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 data-start=\"2384\" data-end=\"2440\"><span class=\"ez-toc-section\" id=\"Important_Compliances_Due_on_December_30_2025\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2386\" data-end=\"2440\">Important Compliances Due on December 30, 2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"2442\" data-end=\"2489\">Statement by Recognised Associations :\u00a0Statement for client code modifications for November 2025 must be furnished.<\/li>\n<li data-start=\"2568\" data-end=\"2617\">Challan-cum-Statement for November TDS : Challan-cum-statements for TDS deducted in November must be filed under 194-IA \u2013 Property TDS, 194-IB \u2013 Rent, 194M \u2013 Specified payments, 194S \u2013 Virtual Digital Assets<\/li>\n<li data-start=\"2568\" data-end=\"2617\"><span style=\"font-size: 16px;\">TDS on Property Transactions<\/span><span style=\"font-size: 16px;\"> \u2013 Filing of <\/span><span style=\"font-size: 16px;\">Forms 26QB, 26QC, 26QD, 26QE<\/span><span style=\"font-size: 16px;\"> for November 2025<\/span><\/li>\n<\/ul>\n<h3 data-start=\"2816\" data-end=\"2885\"><span class=\"ez-toc-section\" id=\"Filing_of_Form_3CEAD_CbCR_%E2%80%93_Constituent_Entity_Reporting_Applicable_when\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2820\" data-end=\"2885\">Filing of Form 3CEAD (CbCR \u2013 Constituent Entity Reporting) :\u00a0<\/strong>Applicable when:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"2905\" data-end=\"2999\">The parent entity is not required to file Country-by-Country Report under section 286(2), OR\u00a0Parent entity is in a country without an exchange agreement with India.\u00a0This applies to multinational group structures with Indian resident entities and is a critical compliance requirement.<\/li>\n<\/ul>\n<h3 data-start=\"3204\" data-end=\"3287\"><span class=\"ez-toc-section\" id=\"December_31_2025_%E2%80%93_Last_Date_to_File_Belated_or_Revised_ITR_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\"><strong data-start=\"3206\" data-end=\"3287\">December 31, 2025 \u2013 Last Date to File Belated or Revised ITR (AY 2025\u201326)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>This is the final deadline to file Belated ITR and Revised ITR.\u00a0After this date, no belated\/revised return for AY 2025\u201326 can be filed unless an assessment has been completed earlier.<\/li>\n<\/ul>\n<p data-start=\"3494\" data-end=\"3554\"><span style=\"color: #000080;\"><strong data-start=\"3496\" data-end=\"3554\">Documents Required for Various December Compliances<\/strong><\/span><\/p>\n<ul>\n<li data-start=\"3561\" data-end=\"3608\">For ITR Filing (Due 10 December 2025) &#8211; Audited financial statements, Tax audit report, Form 26AS, AIS, TIS, Bank statements (FY 2024\u201325), List of loans, advances, assets, investments, depreciation schedule, proof of deductions (Chapter VI-A), capital gains documents, and partner profit-sharing details (if applicable).<\/li>\n<li data-start=\"3921\" data-end=\"3973\">For Advance Tax Payment (15 December 2025) Estimated <span style=\"font-size: 16px;\">Estimated taxable income computation, <\/span><span style=\"font-size: 16px;\">Proof of previous installments, <\/span><span style=\"font-size: 16px;\">Projected business income statements<\/span><\/li>\n<\/ul>\n<p data-start=\"4096\" data-end=\"4158\"><span style=\"color: #000080;\"><strong data-start=\"4099\" data-end=\"4158\">For TDS Certificates (194-IA \/ 194-IB \/ 194M \/ 194S)\u2014TDS<\/strong><\/span><span style=\"font-size: 16px;\">\u00a0challans, <\/span><span style=\"font-size: 16px;\">Payment proofs, <\/span><span style=\"font-size: 16px;\">Sale deeds \/ rent agreements \/ vendor invoices, <\/span><span style=\"font-size: 16px;\">PAN\/Aadhaar of deductee<\/span><\/p>\n<p data-start=\"4280\" data-end=\"4312\"><span style=\"color: #000080;\"><strong data-start=\"4283\" data-end=\"4312\">Uploading Form 27C\u2014signed<\/strong><\/span><span style=\"font-size: 16px;\">\u00a0declarations from buyers, <\/span><span style=\"font-size: 16px;\">Verification documents for end-use of goods<\/span><\/p>\n<p data-start=\"4403\" data-end=\"4443\"><span style=\"color: #000080;\"><strong data-start=\"4406\" data-end=\"4443\">For Form 24G (Government DDOs)- <\/strong><\/span><span style=\"font-size: 16px;\">TDS\/TCS books, <\/span><span style=\"font-size: 16px;\">DDO registration details, <\/span><span style=\"font-size: 16px;\">Monthly consolidated summary<\/span><\/p>\n<p data-start=\"4530\" data-end=\"4590\"><strong data-start=\"4533\" data-end=\"4590\"><span style=\"color: #000080;\">Form 3BB &amp; Client Code Modification Statements<\/span>&#8211; <\/strong><span style=\"font-size: 16px;\">Daily trade logs, <\/span><span style=\"font-size: 16px;\">Client-wise summaries, <\/span><span style=\"font-size: 16px;\">Internal approval records<\/span><\/p>\n<p data-start=\"4674\" data-end=\"4715\"><span style=\"color: #000080;\"><strong data-start=\"4677\" data-end=\"4715\">For Form 3CEAD (CbCR Reporting)\u2014group<\/strong><\/span><span style=\"font-size: 16px;\">\u00a0structure documentation, <\/span><span style=\"font-size: 16px;\">Consolidated financials of the parent entity, <\/span><span style=\"font-size: 16px;\">Inter-company transactions, <\/span><span style=\"font-size: 16px;\">Proof regarding parent\u2019s CbCR obligations, <\/span><span style=\"font-size: 16px;\">Evidence of absence of an exchange agreement<\/span><\/p>\n<ul data-start=\"1015\" data-end=\"1271\">\n<li data-start=\"1015\" data-end=\"1077\">\n<p data-start=\"1017\" data-end=\"1077\">Last Date to File Belated &amp; Revised ITR for AY 2025\u201326<\/p>\n<\/li>\n<li data-start=\"1078\" data-end=\"1141\">\n<p data-start=\"1080\" data-end=\"1141\">GSTR-9 &amp; GSTR-9C \u2013 Annual Return &amp; Audit for FY 2024\u201325<\/p>\n<\/li>\n<li data-start=\"1142\" data-end=\"1212\">\n<p data-start=\"1144\" data-end=\"1212\">AOC-4 \u2013 Filing of Financial Statements with MCA for FY 2024\u201325<\/p>\n<\/li>\n<li data-start=\"1213\" data-end=\"1271\">\n<p data-start=\"1215\" data-end=\"1271\">MGT-7 \/ MGT-7A \u2013 Annual Return filing for FY 2024\u201325<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2013 TDS Payment for deductions made in &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9933,1],"tags":[10377],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30582"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=30582"}],"version-history":[{"count":4,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30582\/revisions"}],"predecessor-version":[{"id":30590,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30582\/revisions\/30590"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=30582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=30582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=30582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}