September is one of the most crucial months in the compliance cycle. This month brings together GST filings, Income Tax advance tax, audit reports, and MCA annual compliances. Missing a date can lead to penalties, interest, and loss of credibility with regulators.
Here is the detailed compliance calendar for September 2025.
📌 Important Due Dates
- 7 Sept (Sunday)
- Deposit of TDS/TCS for August 2025
- Payment of Equalisation Levy for August 2025
- 10 Sept (Wednesday)
- GSTR-7 (TDS under GST) for August 2025
- GSTR-8 (TCS by e-commerce operators) for August 2025
- 11 Sept (Thursday)
- GSTR-1 (Monthly) for August 2025
- 13 Sept (Saturday)
- Invoice Furnishing Facility (IFF) for August 2025 (QRMP taxpayers)
- GSTR-6 (Input Service Distributor) for August 2025
- GSTR-5 (Non-resident taxable persons) for August 2025
- 15 Sept (Monday)
- 2nd Instalment of Advance Tax for AY 2025-26 (45% cumulative)
- Form 24G (by Govt deductors) for August 2025
- Form 3BB (stock exchange transactions) for August 2025
- ITR filing (Non-audit cases) for AY 2025-26 – Final extended deadline
- 20 Sept (Saturday)
- GSTR-3B (Monthly) for August 2025
- GSTR-5A (OIDAR/non-resident online service providers) for August 2025
- 25 Sept (Thursday)
- GST PMT-06 payment for August 2025 (QRMP taxpayers)
- 30 Sept (Tuesday)
- Tax Audit Report (Form 3CA/3CB-3CD) for AY 2025-26
- Audit Report of Trusts/Institutions (Form 10B/10BB) for AY 2025-26
- Annual General Meeting (AGM) for FY 2024-25 under MCA
- DIR-3 KYC (Director e-KYC) under MCA
🧾 Detailed Break-up
A. GST Compliances
- 10 Sept – GSTR-7 & GSTR-8: For deductors of GST TDS and e-commerce operators collecting GST TCS.
- 11 Sept – GSTR-1: Outward supplies for August (monthly filers).
- 13 Sept – IFF (for QRMP taxpayers), GSTR-6 (ISD), GSTR-5 (NRTP).
- 20 Sept – GSTR-3B (monthly) and GSTR-5A (OIDAR).
- 25 Sept – PMT-06: Monthly tax deposit for QRMP scheme.
Checklist:
✔ Reconcile invoices with e-invoices and e-way bills.
✔ Ensure vendor compliance before ITC lock-in.
✔ Match GSTR-1 and GSTR-3B with books.
B. Income Tax Compliances
- 7 Sept – Deposit TDS/TCS and Equalisation Levy for August.
- 15 Sept – Advance Tax (45% cumulative), Form 24G, Form 3BB, and ITR for non-audit cases (final extended date).
- 30 Sept – Tax Audit Reports (44AB) and Audit Reports for Charitable/Religious Trusts (Form 10B/10BB).
Checklist:
✔ Advance tax calculation should include capital gains, F&O, and interest income.
✔ Match TDS challans with Form 26AS and AIS.
✔ Ensure UDIN is generated for audit reports.
C. MCA Compliances
- 30 Sept –
- AGM for FY 2024-25 (as per Section 96 of the Companies Act).
- Filing of DIR-3 KYC for directors.
Checklist:
✔ Finalise financial statements and Board’s Report in time.
✔ Ensure proper notice (21 clear days) before AGM.
✔ Directors to complete e-KYC with valid mobile and email OTPs.
September 2025 is a packed month for professionals, businesses, and corporates. From GST returns to advance tax and from tax audits to AGMs, almost every compliance stream has critical deadlines. Staying ahead with a checklist and calendar ensures smooth operations and avoids penalties.
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