The statutory compliance calendar for October 2025 is dense, covering critical due dates across GST, Income Tax, EPF/ESIC, and MCA regulations. Under GST, key filings include GSTR-7 and GSTR-8 by October 10, GSTR-1 by October 11, and the crucial GSTR-3B filing staggered between October 20 and 24. Quarterly filers must submit the CMP-08 challan by October 18, while job work returns (ITC-04) for April-September 2025 are due by October 25. For Income Tax, the extended deadline for filing the mandatory Tax Audit Report for A.Y. 2025-26 falls on October 31, alongside the quarterly TDS/TCS returns for the July-September 2025 period. EPF/ESIC payments for the month of September 2025 are due by October 15. Finally, under the MCA, the Director KYC form (DIR-3 KYC) must be filed by October 15, and the AOC-4 (audited financial statements for companies) and LLP Form 8 (Statement of Account & Solvency) are both due by October 30, underscoring the busy end-of-month schedule for corporate entities. The Compliance Calendar for October 2025, Compiled by Adv. Vikanshu Chauhan, outlines important statutory due dates under various laws.
GST:
In GST, key dates include the filing of GSTR-7 (TDS Under GST) and GSTR-8 (TCS Under GST) by October 10, GSTR-1 by October 11, IFF (QRMP Taxpayers) and GSTR-6 (Input Service Distributor) by October 13, GST Composition CMP-08 Quarterly challan for July-September 2025 18 October 2025 and GSTR-3B filings between October 20–24 depending on turnover and state. GSTR-5 (Non-resident taxable person) and OIDAR GSTR-5A fillings date 20 October 2025 ITC-04 for GST Job work return for April-September 2025 taxpayers is due by 25 October 2025 and other
ESI And PF:
Under ESI and PF laws, payments and returns for September 2025 are due by October 15.
Income Tax:
The Income Tax calendar features several critical deadlines: TDS/TCS payments, STT, CTT, and equalization levy deposits are due by October 7. Filing income tax audit reports for businesses / taxpayers requiring audit 31 October 2025.
MCA:
DIR -3 KYC (Director KYC) are filing date 15 October 2025. AOC-4 (Filing of audited Financial Statements) 30 October 2025. Statement of Account & Solvency (LLPs, Form 8) 30 October 2025. Quarterly TDS return filing for July-September 2025 TDS returns 31 October 2025.
The calendar also highlights the importance of verifying updates beyond September 30, 2025, as changes in regulatory timelines may arise.
Monthly Table GST, Income Tax, EPF/ESIC, MCA
| Due Date | Particulars | Form/Return |
| 07-Oct-25 | TDS/TCS deposit for September 2025 | Challan ITNS 281 |
| 10-Oct-25 | GST TDS return for September 2025 | GSTR-7 |
| 10-Oct-25 | GST TCS return for September 2025 | GSTR-8 |
| 11-Oct-25 | GSTR-1 (monthly) for September 2025 | GSTR-1 |
| 13-Oct -25 | GSTR-6 (ISD) for September 2025 | GSTR-6 |
| 13-Oct-25 | GSTR-1 IFF (QRMP, for July to Sep) | GSTR-1 (IFF) |
| 15-Oct-25 | PF/ESI payment for September 2025 | ECR / Payment |
| 15-Oct-25 | MCA DIR-3 KYC for Directors (if not filed earlier) Company Directors | DIR-3 KYC / DIR-3 KYC-WEB |
| 20-Oct-25 | GSTR-3B (monthly) for September 2025 | GSTR-3B |
| 20-Oct-25 | GSTR-5A (OIDAR) for September 2025 | GSTR-5A |
| 22-Oct-2025 | GSTR-3B (QRMP – Category X States) | GSTR-3B |
| 24-Oct-25 | QRMP GSTR-3B GSTR-3B (QRMP – Category Y States) Quarterly return for July-September 2025 | GSTR-3B |
| 25-Oct-25 | ITC-04 Job work return for April-September 2025 | ITC-04 |
| 30-Oct-25 | Filing of Form 8 (Statement of Account & Solvency) for LLPs | Form 8 |
| 30-Oct-25 | Filing audited financial statements (companies) | AOC-4 |
| 31-Oct-25 | Filing of TDS Return for Q2 (July–Sep 2025) All Diductors | Form 24Q, 26Q, 27Q |
| 31-Oct-25 | Filing of Form 10B/10BB for Trusts & NGOs Charitable institutions & NGOs | Form 10B / 10BB |
| 31-Oct-25 | Filing of TCS Return for Q2 (July–Sep 2025) TCS Collector | Form 27EQ |
| 31-Oct-25 | RBI Half-Yearly Returns (if applicable) NBFCs / Banks | RBI Return Formats |
| 31-Oct-25 | Filing of Form 26QB/26QC/26QD (TDS on property/contract rent/commission) for September 2025 Diductors under respective sections | Form 26QB/26QC/26QD |
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