| Due Date |
Compliance |
Frequency |
Applicable To |
Period Covered |
Notes |
| 05-Oct-2025 |
Labour Welfare Fund (example: Kerala) remittance |
Monthly/State-specific |
Employers in applicable state(s) |
September 2025 |
State-specific — verify LWF rules and due dates for your state. |
| 07-Oct-2025 |
Deposit of TDS/TCS (for September 2025) |
Monthly |
All deductors/collectors |
September 2025 |
Standard due date for deposit of TDS/TCS (some exceptions apply). |
| 10-Oct-2025 |
GSTR-7 (GST TDS) & GSTR-8 (GST TCS by e‑commerce) filing for Sept 2025 |
Monthly |
TDS deductors under GST / E‑commerce operators |
September 2025 |
Regular GST filings. |
| 11-Oct-2025 |
GSTR-1 (monthly filers) — sales outward summary for Sept 2025 |
Monthly |
GST registered taxpayers (monthly filers) |
September 2025 |
Due date for taxpayers required to file monthly GSTR-1. |
| 13-Oct-2025 |
Invoice Furnishing Facility (IFF) for QRMP scheme (if opted) for Sept 2025 |
Monthly (QRMP) |
Taxpayers under QRMP scheme |
September 2025 |
Optional IFF filing for QRMP taxpayers. |
| 15-Oct-2025 |
EPF & ESIC contributions remittance for Sept 2025 |
Monthly |
Employers covered under EPF/ESIC |
September 2025 |
EPFO granted one-week extension for some employers in Oct 2025; monitor EPFO notices. |
| 15-Oct-2025 |
Professional Tax (some states) remittance for Sept 2025 |
Monthly/State-specific |
Employers in states with monthly PT |
September 2025 |
Dates vary by state — e.g., AP/MP/Telangana often around 10-15 Oct. |
| 20-Oct-2025 (original) — Extended to 25-Oct-2025 (notified) |
GSTR-3B monthly return for Sept 2025 |
Monthly |
GST taxpayers (monthly filers) / turnover criteria |
September 2025 |
CBIC notified extension of GSTR-3B filing to 25-Oct-2025 (check latest notification). |
| 22/24-Oct-2025 (quarterly states) — Extended to 25-Oct-2025 (notified) |
GSTR-3B (quarterly filers / QRMP states) — Q2 July–Sept 2025 |
Quarterly |
QRMP / quarterly filers |
Jul–Sep 2025 |
Some states have quarterly schedules; CBIC extended due date to 25-Oct-2025. |
| 30-Oct-2025 |
Various ROC filings / financial statements filings (AOC-4 etc) & LLP Form 8 / MSME returns (where applicable) |
Quarterly / Annual / Half‑year |
Companies / LLPs |
FY 2024‑25 / Half-year Apr–Sep 2025 (as applicable) |
Check MCA notifications and company-specific AGM/audit timelines. |
| 31-Oct-2025 |
Quarterly TDS/TCS returns (for Apr–Jun and Jul–Sep as applicable) — TDS returns for Q2 (Jul–Sep 2025) |
Quarterly |
All deductors required to file quarterly TDS returns (non‑salary etc.) |
Jul–Sep 2025 |
Form 24Q/26Q/27Q due dates; verify specific forms applicable. |
| 31-Oct-2025 |
Income-tax audit reports / furnishing as extended by CBDT (where applicable) |
Annual (audit reporting) |
Assessees required to get accounts audited under Income Tax Act |
FY 2024‑25 |
CBDT extended certain audit report/filing deadlines to 31-Oct-2025. Verify applicability. |
| 31-Oct-2025 |
Income Tax Return (ITR) deadline for audit cases / other notified categories (if applicable due to extensions) |
Annual |
Assessees with audit requirement / specified categories |
FY 2024‑25 |
Check CBDT notifications for ITR due date specifics and any extensions. |
| 30-Oct-2025 / 31-Oct-2025 |
State Professional Tax remittances (Maharashtra/Odisha/Punjab/Sikkim etc.) |
Monthly |
Employers in those states |
September 2025 |
State-specific — verify the exact date for your state. |
| Throughout Oct 2025 |
Miscellaneous: CSR filings, environmental/industry-specific returns, local municipal property taxes, labour returns |
Monthly/Quarterly/Annual (varies) |
Sector/State/Local authorities |
Varies |
Check sector-specific and state/local requirements. |
