December is one of the most important compliance months because it includes the 3rd Advance Tax instalment, monthly GST returns, and year-end filings like GSTR-9 & GSTR-9C. Below is a precise and practitioner-friendly calendar.
Compliance Dates in December 2025
7 December 2025
TDS/TCS Deposit for November 2025
All deductors must deposit TDS/TCS deducted in November 2025 by 7th December.
Late deposit invites interest and late payment penalties.
10 December 2025
ITR Filing Due Date – Audit Category (Extended)
Due date for filing Income Tax Returns for taxpayers requiring audit, based on extension notification issued earlier in the year.
11 December 2025
GSTR-1 for November 2025 (Monthly Filers)
Taxpayers who file monthly GSTR-1 must upload outward supplies of November by 11th December
13 December 2025
GST Returns for Special Categories
Due for:
- GSTR-5 – Non-resident taxable persons
- GSTR-6 – Input Service Distributors (ISD)
- IFF Upload – For QRMP taxpayers opting for Invoice Furnishing Facility
15 December 2025
1. Advance Tax – 3rd Instalment (75%)
All taxpayers with tax liability exceeding ₹10,000 must pay 75% of total advance tax by this date.
2. PF & ESI Payment for November 2025
Employers must deposit:
- EPF contribution for November
- ESI contribution for November
Both must be paid before the 15th of the following month.
3. Government TDS Form 24G
Government deductors depositing TDS/TCS without challan must submit Form 24G for November.
20 December 2025
GSTR-3B for November 2025 (Monthly Filers)
All monthly GST taxpayers must file GSTR-3B and discharge tax liabilities.
Includes:
- Payment of GST (if any)
- ITC reconciliation
- Adjustment of outward supplies with GSTR-1
Also due:
- GSTR-5A – For OIDAR service providers (foreign online service providers)
25 December 2025
PMT-06 Payment for QRMP Taxpayers (Nov 2025)
QRMP taxpayers who pay tax on a monthly basis must make their challan payment for November by 25th December.
30 December 2025
Challan-cum-Statement for Certain TDS Sections
Due for monthly TDS statements under:
- Section 194-IB
- Section 194-IA
- Section 194-M
- Section 194-N (where applicable)
These statements must be filed for transactions of November 2025.
31 December 2025
1. GSTR-9 (Annual Return) for FY 2024-25
Due for taxpayers whose annual turnover exceeds the prescribed limit.
2. GSTR-9C (Reconciliation Statement) for FY 2024-25
Applicable for taxpayers crossing the audit threshold. Must be certified by a Chartered Accountant.
3. Belated & Revised ITR for AY 2025-26
Final deadline to file:
- Belated ITR
- Revised ITR
Applicable only if assessment is not yet completed.
📌 ROC / MCA Compliance
Extended Deadlines 31st December 2025
Since MCA compliance depends on each company’s AGM date, deadlines vary. Typically:
- AOC-4 → Within 30 days of AGM
- MGT-7 / 7A → Within 60 days of AGM
Companies must follow their individual AGM dates for December deadlines.
🔎 Practical CA Checklist for December 2025
A ready-to-use list you can share with staff or clients:
Early Month – Before 7 Dec
- Deposit TDS/TCS for November
- Reconcile Form 26AS/TIS for advance tax calculations
By 11–13 Dec
- File GSTR-1 for November
- File GSTR-5 / GSTR-6 / IFF (as applicable)
By 15 Dec
- Calculate and pay 3rd Advance Tax instalment
- Deposit PF & ESI for November
- File government TDS Form 24G (if applicable)
By 20 Dec
- File GSTR-3B for November
- Complete ITC matching and credit validation
By 25 Dec
- QRMP taxpayers to pay PMT-06 for November
By 30 Dec
- Monthly TDS challan-cum-statements (Nov)
By 31 Dec
- File GSTR-9 and GSTR-9C for FY 2024-25
- File belated or revised ITR for AY 2025-26
Visit www.cagurujiclasses.com for practical courses
