| Due Date |
Compliance |
Frequency |
Applicable To |
Period Covered |
Notes |
| 07-Jan-2026 |
Deposit of TDS/TCS for December 2025 |
Monthly |
All deductors / collectors |
December 2025 |
Standard due date under Income-tax Act. |
| 10-Jan-2026 |
GSTR-7 (GST TDS) & GSTR-8 (GST TCS by e-commerce) |
Monthly |
GST TDS deductors / E-commerce operators |
December 2025 |
Mandatory where applicable. |
| 11-Jan-2026 |
GSTR-1 (Monthly filers) |
Monthly |
GST registered taxpayers (monthly filers) |
December 2025 |
Outward supplies return. |
| 13-Jan-2026 |
Invoice Furnishing Facility (IFF) – QRMP scheme |
Monthly (QRMP) |
GST taxpayers under QRMP scheme |
December 2025 |
Optional filing. |
| 15-Jan-2026 |
EPF & ESIC contribution payment |
Monthly |
Employers under EPF/ESIC |
December 2025 |
Delayed payment attracts interest and penalties. |
| 15-Jan-2026 |
Professional Tax payment (certain states) |
Monthly / State-specific |
Employers in applicable states |
December 2025 |
State-wise due dates vary. |
| 15-Jan-2026 |
Advance Tax – 3rd Instalment |
Quarterly |
All assessees liable for advance tax |
FY 2025-26 |
75% cumulative tax payable (except presumptive cases). |
| 20-Jan-2026 |
GSTR-3B (Monthly filers) |
Monthly |
GST registered taxpayers (monthly filers) |
December 2025 |
Payment and return filing. |
| 22-Jan-2026 |
GSTR-3B (QRMP – Group A states) |
Quarterly |
GST QRMP taxpayers (Group A) |
Oct–Dec 2025 |
State-wise applicability. |
| 24-Jan-2026 |
GSTR-3B (QRMP – Group B states) |
Quarterly |
GST QRMP taxpayers (Group B) |
Oct–Dec 2025 |
State-wise applicability. |
| 25-Jan-2026 |
PMT-06 challan payment under GST (QRMP) |
Monthly (QRMP) |
GST QRMP taxpayers |
December 2025 |
Payment without filing GSTR-3B. |
| 31-Jan-2026 |
Quarterly TDS/TCS Returns (Oct–Dec 2025) |
Quarterly |
All deductors / collectors |
Q3 FY 2025-26 |
Forms 24Q, 26Q, 27Q, 27EQ as applicable. |
| 31-Jan-2026 |
State Labour Welfare Fund (half-yearly / annual – select states) |
Half-yearly / Annual |
Employers in applicable states |
As notified by state |
Verify state-specific LWF schedules. |
| Throughout Jan 2026 |
CSR, environmental, municipal & industry-specific filings |
Varies |
Company / State / Industry specific |
Varies |
Check local and sector-specific regulations. |
