As new year 2026 is going to start soon and this is end month of year 2025 new compliances are there in the list of professionals under GST and income tax
GST — Time-barred Returns (w.e.f. 1-Dec-2025)
What change: On the portal older return periods will be blocked from filing. Returns which become time-barred (cannot be filed on portal) from 1 December 2025:
- GSTR-1 / IFF — up to October-2022
- GSTR-1Q — July-Sep 2022
- GSTR-3B / M — up to October-2022
- GSTR-3BQ — July-Sep 2022
- GSTR-4 — FY 2021-22
- GSTR-5 — October-2022
- GSTR-6 — October-2022
- GSTR-7 — October-2022
- GSTR-8 — October-2022
- GSTR-9 / 9C — FY 2020-21
Practical effect: If your client / GSTIN has any of the above pending returns for those periods, the portal will prevent filing after 1-Dec-2025. This may cause mismatch on Annual Return filing, block ITC claims, and invite notices.
Immediate actions (GST taxpayers & practitioners):
- URGENT: Run a query of all GSTINs you manage for any pending returns in the above periods.
- If any are pending, file them immediately before 1-Dec-2025 (or consult whether offline JSON upload / amendment is possible for your case).
- For FY-2020-21 GSTR-9/9C pending — complete annual reconciliation now (accountant + client sign-off).
- If returns cannot be filed due to data issues, prepare a written remediation plan and evidence (email trail) — useful if portal prevents filing and you later need condonation.
Rule 10A — Mandatory Bank Account Details (Advisory)
What change: Taxpayers (except TDS/TCS registrants and suo-moto registrations) must furnish bank account details within 30 days of registration or before filing GSTR-1 / IFF, whichever is earlier. GSTN will enforce this soon; non-furnishing may lead to suspension.
Practical effect: Registrations without bank details may be suspended and GSTR-1 / e-way bill / outbound supplies will be blocked.
Immediate actions:
- All GSTINs: verify if bank details are present in Registration → Bank Accounts.
- If missing, add bank details via Services → Registration → Amendment (Non-Core Fields) and upload cancelled cheque / passbook page.
- For clients recently registered, ensure they add bank details within 30 days from registration.
- Maintain a tracker of ARN for amendment submission.
GSTR-9 / 9C — Last date (31-Dec-2025)
What change: GSTR-9 / 9C filing window is open but 31 Dec 2025 is the last date to file for due FYs. (You noted GSTR-9/9C to be filled till 31-Dec-2025.)
Practical effect: Firms requiring statutory reconciliation/audit must finish books, reconciliations and file GSTR-9/9C by this date.
Immediate actions:
- Prioritise clients with turnover > threshold (statutory audit).
- Complete 3-way reconciliation: Books ↔ GSTR-1 ↔ GSTR-3B.
- Prepare GSTR-9C working papers and audit certificates, and file before 31-Dec-2025.
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Income Tax — ITR for Audit Cases (Extended date: 10-Dec-2025)
What change: Last date for filing ITR for audit cases extended to 10 December 2025 (FY 2024-25).
Practical effect: Tax audit clients should file by 10-Dec-2025 to avoid late filing consequences and penalties.
Immediate actions:
- Ensure tax audit reports are completed, Form 3CB/3CD finalised and ITR uploaded before 10-Dec-2025.
- Communicate firm-level cut-offs to clients (data receipt deadlines).
Advance Tax — 3rd Instalment Due 15-Dec-2025
What change: 3rd instalment of advance tax is due 15 December 2025.
Practical effect: Taxpayers required to pay advance tax must ensure timely deposit to avoid interest under sections 234B/234C.
Immediate actions:
- Run estimated liability worksheets for clients (esp. businesses, professionals, salaried with extra income).
- Arrange challans/online payments and confirm treasury credits.
- Advise clients on true-up versus surcharge impact if rates changed.
Belated / Revised ITR (FY 2024-25) — Cut-off 31-Dec-2025; thereafter only ITR-U
What change: Belated or revised ITR for FY 2024-25 can be filed up to 31-Dec-2025. After that only ITR-U (Updated Return) is available — which does not allow refunds.
Practical effect: Filing belated/revised after 31-Dec-2025 means no refund entitlement if refund arises — big cashflow risk.
Immediate actions:
- Review clients with potential refunds and ensure any corrections / revised returns are filed before 31-Dec-2025.
- For clients who missed reporting TDS/TCS, compute revised tax, interest and penalties and file before deadline if refund is at stake.
MCA (Companies) — Compliance extension to 31-Dec-2025
What change: MCA statutory compliance deadlines (ROC filings/annual returns/financial statements etc.) extended to 31-Dec-2025.
Practical effect: Companies may use extended window, but many filings are prerequisites for tax and bank work.
Immediate actions:
- Update corporate clients with new due dates and ensure board resolutions, signing, and digital signatures are ready.
- Don’t delay until last minute — system downtime/ticketing issues can cause problems.
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