The Compliance Calendar for the third quarter (1st October to 31st December 2025) of FY 2025-26 outlines the essential regulatory due dates across multiple statutory bodies. Under GST, taxpayers must adhere to monthly GSTR-1 filings (11th) and GSTR-3B filings (20th for monthly filers and the 22nd for specified quarterly filers). The quarterly return for the composition scheme (CMP-08) is due on October 18, and the annual return (GSTR-9/9C) is due by December 31. Income Tax compliance is concentrated on the 7th of each month for depositing TDS/TCS, STT, CTT, and Equalisation Levy. Key deadlines also include filing quarterly TDS statements (October 31), submitting certain audit reports (October 30), and paying the third installment of Advance Tax by December 15. The quarter also includes monthly ESI and PF payments/filings by the 15th, and major Companies Act (MCA) deadlines in October for filing annual accounts (AOC-4) and in November for annual returns (MGT-7/7A). Finally, entities under SEBI and FEMA have specific reporting deadlines, including monthly ECB transaction reports (Form ECB 2) and the annual performance report for foreign entities (APR) by December 31.
COMPLIANCE CALENDER FOR THE THIRD QUARTER OF F.Y 2025-26
(From 01st October, 2025 to 31st December, 2025)
| S. No | Particulars of Compliance | Forms/returns | Due Date |
| Compliance Calendar Under GST | |||
| 1 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return. |
GSTR-1 | 11.10.2025 |
| 2 | Person registered under the composition scheme shall file quarterly return (July – September) | CMP-08 | 18.10.2025 |
| 3 | GST return for the month of September 2025.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | 20.10.2025 |
| 4 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B.
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep. |
GSTR-3B | 22.10.2025 |
| 5 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return. |
GSTR-1 | 11.11.2025 |
| 6 | GST return for the month of October 2025.For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. | GSTR-3B | 20.11.2025 |
| 7 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | 22.11.2025 |
| 8 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return. | GSTR-1 | 11.12.2025 |
| 9 | GST return for the month of November 2025.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | 20.12.2025 |
| 10 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | 22.12.2025 |
| 11 | Annual Report by the Taxpayer registered Under GST | GSTR-9/9C | 31.12.2025 |
| S. No | Compliance Calendar Under ESI & PF | Forms/returns | Due Date |
| 1 | Payment and filing of ESIC Return for the month of September 2025 | ESI challan | 15.10.2025 |
| 2 | Payment and filing of PF Return for the month of September 2025 | ECR | 15.10.2025 |
| 3 | Payment and filing of ESIC Return for the month of October 2025 | ESI challan | 15.11.2025 |
| 4 | Payment and filing of PF Return for the month of October 2025 | ECR | 15.11.2025 |
| 5 | Payment and filing of ESIC Return for the month of November 2025 | ESI challan | 15.12.2025 |
| 6 | Payment and filing of PF Return for the month of November 2025 | ECR | 15.12.2025 |
| S. No | Compliance Calendar Under FEMA | Forms/returns | Due Date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | 10.10.2025 |
| 2 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | 11.11.2025 |
| 3 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | 09.12.2025 |
| 4 | Annual Performance Report for Foreign entities | APR | 31.12.2025 |
| S. No | Compliance Calendar Under SEBI | Regulation No | Due Date |
| 1 | Compliance of Disclosure of Shareholding Pattern | Reg 31(1) (b) | 21.10.2025 |
| 2 | Statement of Grievance Redressal Mechanism | Reg 13 (3) | 30.10.2025 |
| 3 | Compliance of Corporate Governance Report | Reg 27 (2) | 30.10.2025 |
| 4 | Reconciliation of share capital audit report | Reg 76 | 30.10.2025 |
| 5 | Statement of deviation(s) or variation(s) | Reg 32 (1) | 14.11.2025 |
| 6 | Financial Results along with Limited review report/Auditor’s report | Reg 33 (3) (a) | 14.11.2025 |
| 7 | Disclosures of related party transactions | Reg 23(9) | 14.11.2025 |
| S. No | Compliance Calendar Under Income Tax | Forms/returns | Due Date |
| 1 | Securities Transaction Tax – Due date for deposit of tax collected for the month of September, 2025. | 07.10.2025 | |
| 2 | Commodities Transaction Tax – Due date for deposit of tax collected for the month of September, 2025. | 07.10.2025 | |
| 3 | Collection and recovery of equalisation levy on specified services in the month of September, 2025. | 07.10.2025 | |
| 4 | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of September, 2025. | Form 27C | 07.10.2025 |
| 5 | Due date for deposit of Tax deducted/collected for the month of September, 2025.
However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan |
07.10.2025 | |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2025. | Form 16B | 15.10.2025 |
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2025. | Form 16C | 15.10.2025 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2025. | Form 16D | 15.10.2025 |
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of August, 2025. | Form 16E | 15.10.2025 |
| 10 | Due date for filing audit report under section 33AB(2) (if due date of submission of return of income is November 30, 2025) | Form 3 AC | 30.10.2025 |
| 11 | Due date for filing audit report under section 33ABA(2) (if due date of submission of return of income is November 30, 2025) | Form 3 AD | 30.10.2025 |
| 12 | Audit Report under section 35D(4)/35E(6) of the Income- tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 3 AE | 30.10.2025 |
| 13 | Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is November 30, 2025) | Form 3 AF | 30.10.2025 |
| 14 | Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 3 CE | 30.10.2025 |
| 15 | Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale (if due date of submission of return of income is November 30, 2025) | Form 3 CEA | 30.10.2025 |
| 16 | Audit report under section 44AB for the Assessment Year 2024-25 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E | Form 3CA-CD / Form 3CB-CD | 30.10.2025 |
| 17 | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending September 30, 2025 | Form 27D | 30.10.2025 |
| 18 |
Quarterly statement of TDS deposited for the quarter ending September 30, 2025. |
Form 24Q/26Q/27Q | 31.10.2025 |
| 19 | Securities Transaction Tax – Due date for deposit of tax collected for the month of October, 2025. | 07.11.2025 | |
| 20 | Commodities Transaction Tax – Due date for deposit of tax collected for the month of October, 2025. | 07.11.2025 | |
| 21 | Collection and recovery of equalisation levy on specified services in the month of October, 2025. | 07.11.2025 | |
| 22 | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of October, 2025. | Form 27C | 07.11.2025 |
| 23 | Due date for deposit of Tax deducted/collected for the month of October, 2025.
However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan |
07.11.2025 | |
| 24 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2025. | Form 16B | 15.11.2025 |
| 25 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2025. | Form 16C | 15.11.2025 |
| 26 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2025. | Form 16D | 15.11.2025 |
| 27 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of September, 2025. | Form 16E | 15.11.2025 |
| 28 | Securities Transaction Tax – Due date for deposit of tax collected for the month of November, 2025. | 07.12.2025 | |
| 29 | Commodities Transaction Tax – Due date for deposit of tax collected for the month of November, 2025. | 07.12.2025 | |
| 30 | Collection and recovery of equalisation levy on specified services in the month of November, 2025. | 07.12.2025 | |
| 31 | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of November, 2025. | Form 27C | 07.12.2025 |
| 32 | Due date for deposit of Tax deducted/collected for the month of November, 2025.
However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan |
07.12.2025 | |
| 33 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2025. | Form 16B | 15.12.2025 |
| 34 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2025. | Form 16C | 15.12.2025 |
| 35 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2025. | Form 16D | 15.12.2025 |
| 36 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2025. | Form 16E | 15.12.2025 |
| 37 | Third instalment of advance tax for the assessment year 2026-27. | 15.12.2025 | |
| S. No | Compliance Calendar Under The Companies Act, 2013 | Forms/returns | Due Date |
| 1 | KYC for Directors | DIR-3 KYC /Web | 15.10.2025
The due date has been extended vide Circular No.04/2025 dated 29th September, 2025. |
| 2 | Appointment of Auditor | Form ADT-1 | 14.10.2025
Within 15 Days from the Conclusion of AGM |
| 3 | Filing of Annual Accounts and other Linked Forms | Form AOC-4, Form AOC-4 XBRL & Form AOC-4 CFS, CSR-2 | 29.10.2025 Within 30 Days of the date of AGM |
| 4 | Filing Report on AGM (Applicable only for Listed Public Company) | Form MGT-15 | 29.10.2025 Within 30 Days of the date of AGM |
| 5 | Passing of Special Resolution at the AGM | Form MGT-14 | 29.10.2025 Within 30 Days of the date of AGM |
| 6 | Any resolution passed or agreement entered into (including adoption of accounts and any AGM held through video conferencing by public companies). | Form MGT-14 | 29.10.2025 Within 30 Days of the date of AGM |
| 7 | Regularisation of Director | DIR-12 | 29.10.2025 Within 30 Days of the date of AGM |
| 8 | Filing of Cost Audit Report | Form CRA-4 | 27.10.2025 Within 30 days from the receipt of cost audit report by the Company. |
| 9 | Half-yearly return by Nidhi Companies (April 25 to Sept 25) | NDH-3 | 30.10.2025 |
| 10 | Return on dues from small and Medium enterprises | MSME-1 | 30.10.2025 |
| 11 | Statement of Accounts & Solvency of LLP | Form -08 | 30.10.2025 |
| 12 | Filing of Annual Returns for all Companies (including OPC) | Form MGT-7/MGT-7A | 29.11.2025 Within 60 Days from the Date of AGM |
| 13 | Reconciliation of share capital Report | PAS-6 | 30.11.2025 |
| 14 | Every Auditor referred to in rule 3 shall file a return with the Authority | NFRA-2 | 30.11.2025 |
| 15 | Convening the First Annual General Meeting (AGM) of the Company | 31.12.2025 | |
Note: This Compliance Calendar has been prepared based on the information available as on 02nd October 2025. Members are requested to verify the subsequent changes, if any made to the due dates.
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