October to December is one of the busiest compliance periods of the year for businesses, professionals, and taxpayers. From GST and Income Tax filings to MCA compliances — several major deadlines are lined up.
Here’s a complete list of upcoming statutory due dates you must keep in mind to avoid penalties and interest.
25th October 2025 – GSTR-3B Filing
Applicability: All regular GST-registered taxpayers.
Details:
GSTR-3B is a monthly self-declaration return where taxpayers report summary details of sales, purchases, and tax payment.
- Due date: 25th October 2025 for taxpayers under monthly filing.
- For quarterly return filers under the QRMP scheme, October 25th marks the deadline for September quarter (July–September)
📌 Non-filing impact: Late fee and interest @18% p.a. on tax liability.
31st October 2025 – Multiple Major Deadlines
This is a crucial compliance date with several important filings across Income Tax and MCA regulations.
🧾 a. Tax Audit Report (Form 3CA/3CB-3CD)
Applicability: Businesses or professionals covered under Section 44AB of the Income Tax Act.
Details: Tax audit report must be filed electronically by this date.
💻 b. ITR Filing – Companies
Applicability: All companies (whether having income, loss, or NIL).
Details: The due date for companies (non-TP cases) to file their Income Tax Return (ITR-6) is 31st October 2025.
👨💼 c. ITR Filing – Tax Audit Assessees & Their Partners
Taxpayers who are required to get their accounts audited, and partners of such firms, must also file their ITR by 31st October 2025.
💸 d. TDS Filings for Quarter 2 (July–September 2025)
All deductors must file TDS returns (Form 24Q, 26Q, 27Q, etc.) for the second quarter by 31st October 2025.
🪪 e. DIR-3 KYC / DIR-3 KYC-WEB
Applicability: Every individual with a DIN (Director Identification Number).
Details:
Last date to file e-form DIR-3 KYC or DIR-3 KYC-WEB without late fee of ₹5,000 is 31st October 2025 (extended deadline).
📌 Tip: Missing any of these compliances may result in heavy penalties and disqualification risks for directors.
30th November 2025 – Transfer Pricing (TP) Audit Report
Applicability: International and specified domestic transactions between associated enterprises.
Details:
Taxpayers covered under Section 92E must file Form 3CEB duly certified by a Chartered Accountant by 30th November 2025.
This is a critical deadline for multinational and group entities.
15th December 2025 – Third Instalment of Advance Tax
Applicability: All taxpayers liable to pay advance tax (whose total tax liability exceeds ₹10,000).
Details:
- The third instalment (75% of total tax liability) must be paid by 15th December 2025.
- Non-payment attracts interest u/s 234B and 234C.
💡 Pro Tip: Monitor your income regularly to adjust advance tax payments and avoid last-minute stress.
31st December 2025 – ROC Filings (MCA Compliances)
The year ends with crucial company annual filing deadlines under the Companies Act, 2013:
🏢 a. AOC-4 (Financial Statements)
Every company must file its audited financial statements and Board Report in Form AOC-4 with the Registrar of Companies (ROC).
🧾 b. MGT-7 / MGT-7A (Annual Return)
All companies (except OPCs and small companies which use MGT-7A) must file their Annual Return containing details of shareholders, directors, and other statutory information.
📌 Due date: 31st December 2025 (assuming AGM was held on or before 30th September 2025).
Visit www.cagurujiclasses.com for practical courses
