MCA, GST & Income Tax Due Dates Extended! Full List for October 2025

As we move into October 2025, the compliance season is in full swing — with multiple due dates for MCA filings, GST returns, TDS statements, and Tax Audits, all overlapping with the Diwali festive season.

At the same time, several representations and court orders have led to extensions or expected relaxations for various filings. Let’s go through all updates and due dates one by one 👇

🏛️ 1️⃣ MCA — Extension for Annual Filings & DIR-3 KYC

• The Ministry of Corporate Affairs (MCA) has extended the due date for filing e-Form DIR-3 KYC and web form DIR-3 KYC-WEB without additional fees up to 31st October 2025.

✳️ Practical Tip:

✅ File your Director KYC before 31st October to avoid the ₹5,000 late fee.
✅ Companies should also begin preparing their Form AOC-4 (Financial Statements) and MGT-7/MGT-7A (Annual Return), as these are due soon after AGM closure (generally within 30 or 60 days of AGM).

💼 2️⃣ Income Tax — Extension Expected for Audit & ITR Filing

• Several High Courts have directed the CBDT to extend the due dates for ITR filing for audit cases.

Though official CBDT notification is awaited, these extensions are expected considering the heavy compliance load and technical portal issues.

✳️ Practical Tip:

✅ Don’t wait for the official circular — start finalizing audits and ITRs now.
✅ If notified, file by the new dates to avoid penalty under Section 271B.

💡 3️⃣ GST — Possible Extension for GSTR-3B (September 2025 Period)

• Professional bodies such as BCAS and ICAI have requested an extension of GSTR-3B filing for the September 2025 period, due to Diwali holidays and the rollout of new GST changes (IMS & refund automation).
• The government is reportedly considering extending the due date from 20th October 2025 to 25th October 2025.
• Though not yet officially notified, such extensions around the festive period are quite possible.

✳️ Practical Tip:

✅ File GSTR-1 (Monthly) by 11th October 2025 and Quarterly by 13th October 2025.
✅ Plan GSTR-3B filings early to avoid Diwali-week portal rush.

🧾 4️⃣ TDS, TCS & Other Key Compliance Due Dates (October 2025)

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