February 2025 Due Date Calendar highlights key tax and compliance deadlines for businesses and individuals. Starting February 1, multi-factor authentication becomes mandatory for GST users with turnovers exceeding ₹5 crore. By February 7, TDS/TCS payments for January, along with Equalization Levy, are due. FEMA-related ECB-2 filings also fall on this date. February 10 marks the deadline for GST deductors (GSTR-7) and e-commerce operators (GSTR-8). Outward supply returns (GSTR-1) with new HSN and Table-12 updates are due by February 11. QRMP scheme users can upload B2B invoices by February 13, also the deadline for GSTR-5 and GSTR-6. Various TDS certificates, including Form 16B, 16C, and 16D for December deductions, are due by February 14. February 15 brings the deadlines for ESI, Provident Fund payments, and Form 24G filings. By February 20, monthly GST returns (GSTR-5A, GSTR-1A, and GSTR-3B) should be filed, while QRMP depositors must file PMT-06 by February 25. Lastly, GSTR-11 for Unique Identification Numbers is due by February 28.
The calendar ensures compliance across GST, Income Tax, FEMA, and employee benefits, emphasizing the importance of adhering to deadlines to avoid penalties.
Due Date Calendar February 2025 (As updated on 7th February 2025)
| Event Date | Act | Applicable Form | Obligation |
| 01-02-2025 | Goods and Services Tax | – | Multi factor authentication becomes mandatory for turnover above Rs. 5 cr. |
| 07-02-2025 | Income Tax | Challan No. ITNS-281 | Payment of TDS/TCS of January. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. |
| 07-02-2025 | FEMA | ECB-2 | Return of External Commercial Borrowings for January. |
| 07-02-2025 | Income Tax | Challan No. ITNS-285 | Payment of Equalization levy (Google Tax) charged on specified services during January. |
| 10-02-2025 | Goods and Services Tax | GSTR-7 | Monthly Return by Tax Deductors for January. |
| 10-02-2025 | Goods and Services Tax | GSTR-8 | Monthly Return by e-commerce operators for January. |
| 11-02-2025 | Goods and Services Tax | GSTR-1 | “Monthly Return of Outward Supplies for January. Manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs B2B and B2C, to report these supplies separately. Further, warning regarding values of the supplies and tax amounts involved in the same, will also be given for both the tabs of Table-12. “ |
| 13-02-2025 | Goods and Services Tax | IFF | Optional Upload of B2B invoices, Dr/Cr notes for January under QRMP scheme. |
| 13-02-2025 | Goods and Services Tax | GSTR-5 | Monthly Return by Non-resident taxable person for January. |
| 13-02-2025 | Goods and Services Tax | GSTR-6 | Monthly Return of Input Service Distributor for January. |
| 14-02-2025 | Income Tax | Form 16B | Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in December. |
| 14-02-2025 | Income Tax | Form 16C | Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in December. |
| 14-02-2025 | Income Tax | Form 16D | Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in December. |
| 14-02-2025 | Income Tax | Form 16E | Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in December. |
| 15-02-2025 | Income Tax | Form 16A | Issue of TDS certificates other than salary for Q3 of FY 2022-23. |
| 15-02-2025 | – | – | CAG Empanelment of CA firms/LLPs for FY 2024-25. |
| 15-02-2025 | ESI | ESI Challan | ESI payment for January. |
| 15-02-2025 | Provident Fund | Electronic Challan cum Return (ECR) | E-Payment of PF for January. |
| 15-02-2025 | Income Tax | Form 24G | Details of Deposit of TDS/TCS of January by book entry by an office of the Government. |
| 20-02-2025 | Goods and Services Tax | GSTR-5A | Monthly Return by persons outside India providing online information and data base access or retrieval services, for January. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India. |
| 20-02-2025 | Goods and Services Tax | GSTR-1A | Add/amend particulars (other than GSTIN) in GSTR-1 of Jan. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. |
| 20-02-2025 | Goods and Services Tax | GSTR-3B | Summary Return cum Payment of Tax for January by Monthly filers. (other than QRMP). |
| 25-02-2025 | Goods and Services Tax | PMT-06 | Deposit of GST of January under QRMP scheme. |
| 28-02-2025 | Goods and Services Tax | GSTR-11 | Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for January . |
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Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).
(Republished with amendments)
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