COMPLIANCE CALENDAR OCTOBER 2025 INCOME TAX, GST & ROC DUE DATES
4 Oct 2025
COMPLIANCE CALENDAR OCTOBER 2025 INCOME TAX, GST & ROC DUE DATES
As October 2025 begins, businesses, professionals, and individuals face a fresh set of critical tax and regulatory deadlines. From TDS/TCS Deposits and Certificate Issuance to GST filings and Specialized Income Tax Reporting Obligations, this month requires careful attention to stay compliant. With multiple overlapping deadlines, it’s essential to prioritize tasks and allocate resources efficiently. Missing even one due date can lead to penalties, interest charges, and complications in financial audits, so proactive planning is key to smooth compliance management.
This compliance tracker provides a consolidated view of all key Income tax and GST due dates for October 2025, helping you plan filings, avoid penalties, and maintain seamless financial governance.
INCOME-TAX COMPLIANCE
1. TDS/TCS DEPOSIT COMPLIANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 07-OCT-25 | Securities Transaction Tax (STT) & Commodities Transaction Tax (CTT) | Due date for deposit of tax collected for the month of Sep 2025. |
| 07-OCT-25 | Form 27C (Section 206C(1A)) | Declaration by the buyer for obtaining goods without tax collection in Sep 2025. |
| 07-OCT-25 | TDS/TCS Deposit by Government | Due date for deposit of Tax deducted/collected by the government for Sep 2025 (Deductions to be paid to the credit of the Central Government on the same day of payment without Challan) |
| 15-OCT-25 | Form 24G | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of Sep 2025. |
| 30-OCT-25 | Form 26QB (Section 194-IA) | Due date for furnishing of challan-cum-statement in respect of tax deducted in the month of Sep 2025. |
| 30-OCT-25 | Form 26QC (Section 194-IB) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of Sep 2025. |
| 30-OCT-25 | Form 26QD (Section 194M) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of Sep 2025. |
| 30-OCT-25 | Form 26QE (Section 194S) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of Sep 2025. |
2. TDS/TCS CERTIFICATE ISSUANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 15-OCT-25 | Form 16B (Section 194-IA) | Due date for issue of TDS Certificate for tax deducted in the month of Aug 2025. |
| 15-OCT-25 | Form 16C (Section 194-IB) | Due date for issue of TDS Certificate for tax deducted in the month of Aug 2025. |
| 15-OCT-25 | Form 16D (Section194M) | Due date for issue of TDS Certificate for tax deducted in the month of Aug 2025. |
| 15-OCT-25 | Form 16E (Section 194S) | Due date for issue of TDS Certificate for tax deducted in the month of Aug 2025. |
3. INCOME TAX & RELATED COMPLIANCES
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 15-OCT-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 Sep 2025. |
| 31-OCT-25 | Form 3CA, CB, CD (u/s 44AB for AY 2025-26) | Due date for filing of audit report in the case of a corporate assessee or non corporate assessee (who is required to submit his/its return of income on 30th Sep 2025) |
| 31-OCT-25 | Form 66 [u/s 115VW (ii)] | Audit Report (if due date of submission of return of income is Sep 30, 2025) |
| 31-OCT-25 | Form 10B [u/s 10(23C) & 12A (1)(b)] | Audit report in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution. (if due date of submission of return of income is Sep 30, 2025) |
| 31-OCT-25 | Form 10BB [u/s 10(23C) & 12A(1)] | Audit report in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution which is required to be furnished under Section 10 (23C)(b) or a trust or institution which is required to be furnished under Section 12A(1)(b) (if due date of submission of return of income is Sep 30, 2025) |
| 31-OCT-25 | Form 10DA (u/s 80JJAA) | Report (if due date of submission of return of income is Oct 31, 2025) Note: The due date has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 |
| 31-OCT-25 | Form 29B [u/s 115JB] | Report for computing the book profits of the company (if due date of submission of return of income is Oct 31, 2025) |
| 31-OCT-25 | Form 29C (u/s 115JC) | Report for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company (if due date of submission of return of income is Oct 31, 2025) |
| 31-OCT-25 | Form 3AC (u/s 33AB(2)) | Due date for filing audit report (if due date of submission of return of income is Oct 31, 2025) |
| 31-OCT-25 | Form 3AD [u/s 33ABA(2)] | Due date for filing audit report (if due date of submission of return of income is Oct 31, 2025) |
| 31-OCT-25 | Form 3AE [u/s 35D(4)/35E(6] | Audit Report (if due date of submission of return of income is Oct 31, 2025) |
| 31-OCT-25 | Form 3AF [u/s 35D(2)(a)] | Statement regarding preliminary expenses incurred to be furnished by the assessee (if due date of submission of return of income is Oct 31, 2025) |
| 31-OCT-25 | Form 3CE | Audit report under Sub-Section (2) of Section 44DA of the Income-tax Act, 1961 (if due date of submission of return of income is Oct 31, 2025) |
| 31-OCT-25 | Form 3CEA | Report of an accountant to be furnished by an assessee under Sub-Section (3) of Section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale (if due date of submission of return of income is Oct 31, 2025) |
4. OTHER COMPLIANCES
| DATE | CATEGORY | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 15-OCT-25 | PF & ESIC | PF & ESIC | Filing of PF & ESIC for the month of Sep 25 |
GST COMPLIANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 10-OCT-25 | GSTR-7 | Filing of GST TDS return for the month of Sep 2025. |
| 10-OCT-25 | GSTR-8 | Filing of GST TCS return for the month of Sep 2025. |
| 11-OCT-25 | GSTR- 1 | Filing of outward supply details for taxpayers with turnover exceeding ₹5 crore or those opted to file monthly return. |
| 13-OCT-25 | GSTR-1 | Filing of outward supply details for taxpayers those opted to file quarterly return for Jul-Sep 2025 as per QRMP scheme. |
| 13-OCT-25 | GSTR-5 | Filing by non-resident taxable persons for Sep 2025. |
| 13-OCT-25 | GSTR-6 | Filing by Input Service Distributors for Sep 2025. |
| 18-OCT-25 | CMP-08 | Filing of quarterly statement and payment of tax by Composition Scheme dealers for the quarter Jul-Sep 2025. |
| 20-OCT-25 | GSTR-5A | Filing by OIDAR service providers for Sep 2025. |
| 20- OCT-25 | GSTR-3B | Monthly return for Sep 2025 for taxpayers with turnover exceeding ₹5 crore or those not under the QRMP scheme. |
| 22-OCT-25 | GSTR-3B | Quarterly filing due for Jul-Sep 2025 (Group 1 states/UTs under QRMP scheme) |
| 24-OCT-25 | GSTR-3B | Quarterly filing due for Jul-Sep 2025 (Group 2 states/UTs under QRMP scheme) |
ROC COMPLIANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 14-OCT-25 | ADT-1 | Appointment of Auditor Applicable to all type of Companies |
| 15-OCT-25 | DIR-3 KYC | Director KYC submission for DIN holderss as of 31st March 2025. Every person who has a DIN allotted and status of the DIN is 'Approved'. |
| 29-OCT-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 |
| 30-OCT-25 | MGT-14 | Filing of resolutions with MCA regarding Board Report and Annual Accounts 30 days from the date of the Board Meeting |
| 30-OCT-25 | FORM 8 (LLP) | LLP’s Statement of Account & Solvency |
| 30-OCT-25 | NDH-3 | Half-yearly return filing for Nidhi companies |
| 30-OCT-25 | FORM 8 | The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet. |
| 31-OCT-25 | MSME-1 | All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises. |
| 30 days from the receipt of Cost Audit Report | CRA-4 | Filing of Cost Audit Report under Section 148 of the Companies Act, 2013 |
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 holder, which is to be filed within two years from the end of the quarter in which the supply was received.
Meeting the OCTOBER 2025 deadlines isn’t just about avoiding penalties—it’s about upholding financial discipline and building trust with stakeholders. Whether you’re an individual taxpayer, a professional advisor, or running a business, staying current with these filings helps ensure smoother audits and seamless operations.
With TaxOSmart compliance is seamless and stress-free. Benefit from expert guidance, real-time progress tracking, and automated reminders—ensuring you meet every deadline on time and stay focused on what truly matters: growing your business.
Want to plan ahead? Check out the full 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.