| Due Date |
Compliance |
Frequency |
Applicable To |
Period Covered |
Notes |
| 07-Dec-2025 |
Deposit of TDS/TCS for November 2025 |
Monthly |
All deductors / collectors |
November 2025 |
Standard due date under Income-tax Act. |
| 10-Dec-2025 |
GSTR-7 (GST TDS) & GSTR-8 (GST TCS by e‑commerce) |
Monthly |
GST TDS deductors / E‑commerce operators |
November 2025 |
Mandatory where applicable. |
| 11-Dec-2025 |
GSTR-1 (Monthly filers) |
Monthly |
GST registered taxpayers (monthly filers) |
November 2025 |
Outward supplies return. |
| 13-Dec-2025 |
Invoice Furnishing Facility (IFF) – QRMP scheme |
Monthly (QRMP) |
GST taxpayers under QRMP scheme |
November 2025 |
Optional filing. |
| 15-Dec-2025 |
EPF & ESIC contribution payment |
Monthly |
Employers under EPF/ESIC |
November 2025 |
Delayed payment attracts interest and penalties. |
| 15-Dec-2025 |
Professional Tax payment (certain states) |
Monthly / State-specific |
Employers in applicable states |
November 2025 |
State-wise due dates vary. |
| 15-Dec-2025 |
Advance Tax – 3rd Instalment |
Quarterly |
All assessees liable for advance tax |
FY 2025-26 |
75% of total tax liability to be paid cumulatively. |
| 20-Dec-2025 |
GSTR-3B (Monthly filers) |
Monthly |
GST registered taxpayers (monthly filers) |
November 2025 |
Payment and return filing. |
| 22-Dec-2025 |
GSTR-3B (QRMP – Group A states) |
Quarterly |
GST QRMP taxpayers (Group A) |
Oct–Dec 2025 |
State-wise applicability. |
| 24-Dec-2025 |
GSTR-3B (QRMP – Group B states) |
Quarterly |
GST QRMP taxpayers (Group B) |
Oct–Dec 2025 |
State-wise applicability. |
| 30-Dec-2025 |
Professional Tax (Maharashtra, Odisha, Punjab, etc.) |
Monthly |
Employers in respective states |
November 2025 |
Confirm state-specific dates. |
| 31-Dec-2025 |
Quarterly TDS/TCS Returns (Oct–Dec 2025) |
Quarterly |
All deductors / collectors |
Q3 FY 2025‑26 |
Forms 24Q, 26Q, 27Q, 27EQ as applicable. |
| 31-Dec-2025 |
Income Tax Return filing (belated / revised) |
Annual |
All eligible assessees |
AY 2025‑26 |
Last date for belated and revised returns. |
| 31-Dec-2025 |
GST Annual Return (GSTR‑9 / 9C) – if applicable |
Annual |
Eligible GST registered taxpayers |
FY 2024‑25 |
Subject to turnover thresholds and exemptions. |
| Throughout Dec 2025 |
CSR, Labour Welfare Fund, Local Body & Sector‑specific filings |
Varies |
Company / State / Industry specific |
Varies |
Check local and sector-specific regulations. |
