COMPLIANCE CALENDAR DECEMBER 2025 INCOME TAX, GST & ROC DUE DATES
4 Dec 2025
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 07- DEC-25 | Securities Transaction Tax (STT) & Commodities Transaction Tax (CTT) | Due date for deposit of tax collected for the month of Nov 2025. |
| 07- DEC -25 | Form 27C (Section 206C(1A)) | Declaration by the buyer for obtaining goods without tax collection in Nov 2025. |
| 07- DEC -25 | TDS/TCS Deposit by Government | Due date for deposit of Tax deducted/collected by the government for Nov 2025. (Deductions to be paid to the credit of the Central Government on the same day of payment without Challan) |
| 15- DEC -25 | Form 24G | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of Nov 2025. |
| 30- DEC -25 | Form 26QB (Section 194-IA) | Due date for furnishing of challan-cum-statement in respect of tax deducted in the month of Nov 2025. |
| 30- DEC -25 | Form 26QC (Section 194-IB) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of Nov 2025. |
| 30- DEC -25 | Form 26QD (Section 194M) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of Nov 2025. |
| 30- DEC -25 | Form 26QE (Section 194S) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of Nov 2025. |
TDS/TCS CERTIFICATE ISSUANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 15- DEC -25 | Form 16B (Section 194-IA) | Due date for issue of TDS Certificate for tax deducted in the month of Oct 2025. |
| 15- DEC -25 | Form 16C (Section 194-IB) | Due date for issue of TDS Certificate for tax deducted in the month of Oct 2025. |
| 15- DEC -25 | Form 16D (Section194M) | Due date for issue of TDS Certificate for tax deducted in the month of Oct 2025. |
| 15- DEC -25 | Form 16E (Section 194S) | Due date for issue of TDS Certificate for tax deducted in the month of Oct 2025. |
INCOME TAX/ RELATED COMPLIANCES
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 10- DEC -25 | Extended ITR Filing for Audit | Due date for filing of return of income for the assessment year 2025-26 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies. |
| 15- DEC -25 | Form 3BB | Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of Nov 2025. |
| 15- DEC -25 | Form 3BC | Monthly statement to be furnished by a recognized association in respect of transactions in which client codes been modified after registering in the system for the month of Nov 2025. |
| 15- DEC -25 | Advance Tax instalment | Third instalment of advance tax for the assessment year 2026-27. |
| 30- DEC -25 | Form 3CEAD | Furnishing of report in for a reporting accounting year (assuming reporting accounting year is January 1, 2024 to December 31, 2024) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. |
| 31- DEC -25 | Belated/Revised ITR | Filing of belated/revised return of income for the assessment year 2025-26 for all assessee (provided assessment has not been completed before December 31, 2025) |
OTHER COMPLIANCES
| DATE | CATEGORY | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|---|
| 15- DEC -25 | PF & ESIC | PF & ESIC | Filing of PF & ESIC for the month of Sep 25 |
GST COMPLIANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 10- DEC -25 | GSTR-7 | Filing of GST TDS return for the month of Nov 2025. |
| 10- DEC -25 | GSTR-8 | Filing of GST TCS return for the month of Nov 2025. |
| 11- DEC -25 | GSTR- 1 | Filing of outward supply details for taxpayers with turnover exceeding ₹5 crore or those opted to file monthly return. |
| 13- DEC -25 | GSTR-1 | Filing of outward supply details for taxpayers those opted to file quarterly return for Oct-Dec 2025 as per QRMP scheme. |
| 13- DEC -25 | GSTR-5 | Filing by non-resident taxable persons for Nov 2025. |
| 13- DEC -25 | GSTR-6 | Filing by Input Service Distributors for Nov 2025. |
| 20- DEC -25 | GSTR-5A | Filing by OIDAR service providers for Nov 2025. |
| 20- DEC -25 | GSTR-3B | Monthly return for Nov 2025 for taxpayers with turnover exceeding ₹5 crore or those not under the QRMP scheme. |
| 25- DEC -25 | PMT- 06 | Challan for deposit of tax, interest, late fee and penalty under the GST law by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme. |
| 31- DEC -25 | GSTR- 9 | Statement containing the details of all supplies made and received under various tax heads (CGST, SGST and IGST) during the entire year along with turnover. It is optional for assesses having AATO (Aggregate Annual Turnover) up to INR 2 Crore |
| 31- DEC -25 | GSTR-9C | Annual Audit form by taxpayers who have a turnover of more than Rs. 5 crores. It is basically a reconciliation statement between the annual returns filed in GSTR 9, and the audited annual financial statements of the taxpayer. |
ROC COMPLIANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
|---|---|---|
| 31- DEC -25 | CSR-2 | Companies reporting their corporate social responsibility expenditure must file the form for FY 2024-25 as the filing window has been shortened. |
| 31- DEC -25 | MGT-7, 7A | Form for filing of annual returns to be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company. |
| 31- DEC -25 | AOC-4/AOC-4XBRL | Form for filing financial statement with the registrar Applicable on All Type of Companies within 30 days of the date of AGM |
Other Due dates include:
1. Invoice Furnishing Facility (IFF) - An optional facility for QRMP taxpayers to upload B2B invoices monthly.
2. RFD-10: Refund application for UIN holders, which is to be filed within two years from the end of the quarter in which the supply was received.
Navigating December’s compliance requirements can be demanding, but staying informed and organized helps businesses and professionals manage filings confidently and avoid last-minute stress. Maintaining discipline in monthly and annual submissions not only supports regulatory compliance but also enhances financial planning and audit preparedness. Meeting December 2025 deadlines is about more than avoiding penalties—it reinforces financial integrity and builds stakeholder trust.
With TaxOSmart, compliance becomes effortless through expert support, real-time tracking, and automated reminders, allowing you to focus on growing your business. To stay ahead, explore the complete FY 2025–26 Compliance Calendar for a month-by-month overview.
DISCLAIMER
The information contained in this document is prepared by R.J. Soni & Associates and TaxOSmart LLP (hereinafter referred to as RJSA) for information purpose only. It does not constitute any legal advice or tax advice. In no way, this document should be treated as a marketing material or efforts to solicit a client. While we have made every attempt to ensure that the information contained in this document is true, RJSA, its partners and/or any of its employees make no claims / guarantee about its accuracy, completeness, or up-to-date character, or warranty, express or implied, including the warranty of opinions expressed for a particular purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of any information available from this document.