Summary: September 2025 brings a series of important tax compliance deadlines for individuals and businesses in India. These include the monthly deposits for Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) with the government, due by September 7th. For GST, various monthly returns such as GSTR 7, GSTR 8, GSTR 1, and GSTR 3B are due between September 10th and 20th. Businesses with more than Rs.10,000 in income tax liability must make their quarterly advance tax payment, which is the second installment, by September 15th. Employers also need to deposit Provident Fund (PF) and Employees’ State Insurance (ESI) contributions by September 15th. The month concludes with key annual deadlines on September 30th, including the filing of the Audit Report for those subject to a tax audit, the AOC 4 for One Person Companies, and the KYC for Directors holding a Director Identification Number. Missing these deadlines can result in financial penalties, including interest and late fees.
TAX CALENDER SEPTEMBER 2025
| TDS /TCS Payment | Monthly | ITD | 07-09-2025 | Persons liable to deduct tax at source | Deposit of TDS/TCS for the Previous Month with Government |
Interest @ 1.5% per month or part thereof |
| GSTR 7 | Monthly | GST | 10-09-2025 | Persons liable to deduct tax at source | Summary of Tax Deducted at Source | Interest @ 18% per month
AND Late fees – Rs. 200 per day upto Rs.5000 |
| GSTR 8 | Monthly | GST | 10-09-2025 | Every e-commerce operator reuired to collect TCS under GST | Details of supplies effected through e-commerce platform and amount of TCS collected |
Interest @ 18% per month
AND Late fees – Rs. 200 per day upto Rs.5000 |
| GSTR 1 | Monthly | GST | 11-09-2025 | Regular Tax Payers under GST | Summary of Outward Supplies | – |
| IFF | Monthly (Optional) | GST | 13-09-2025 | Opted for QRMP Scheme | Summary of Outward B2B Supplies |
– |
| GSTR 5 | Monthly | GST | 13-09-2025 | Non-resident taxable person | All the business details for non- residents (NR) including the details of sales & purchases. |
Rs. 50 per day (Rs. 20 for NIL Return) OR Rs. 5000 w.e. is lower |
| GSTR 6 | Monthly | GST | 13-09-2025 | Input Service Distributors (ISD) | Details of ITC received by an ISD and distribution of ITC |
Rs. 50 per day |
| Advance Tax | Quartely | ITD | 15-09-2025 | Person liable to pay Income Tax > Rs.
10000 |
Quarterly Payment of Advance Tax for the Current FY (45% of Tax) | 1% Interest for the month or part thereof |
| PF Payment | Monthly | EPFO | 15-09-2025 | Employers registered with EPFO | Deposit of PF Collected from employees with Government | Interest
0-2 Months – 5% p.a. 2-4 Months – 10% p.a. 4-6 Months – 15% p.a. >6 Months – 25% p.a. (Subject to 100%) |
| ESI Payment | Monthly | ESIC | 15-09-2025 | Employers registered with ESIC | Deposit of amount of ESI Collected from employees with Government | Interest
0-2 Months – 5% p.a. 2-4 Months – 10% p.a. 4-6 Months – 15% p.a. >6 Months – 25% p.a. |
| GSTR 3B | Monthly | GST | 20-09-2025 | Regular Tax Payers under GST | Summary of Outward & Inward Supplies and Payment of Tax | Interest @ 18% per month AND Late fees – Rs. 20 per day (NIL Return) Rs. 100 per day (Others) |
| AOC 4 (OPC) |
Annually | MCA | 27-09-2025 | One Person Company | Form for Filing Financial Statements |
|
| 3CA-CD 3CB-CD |
Annually | ITD | 30-09-2025 | Person Liable to Audit under Income Tax Act, 1961 | Audit Report under Income Tax Act, 1961 | Rs.150000 or 0.5% of Turnover or Gross Receipts w.e. is lower |
| DIR 03 | Annually | MCA | 30-09-2025 | Every individual who holds a Director Identification Number as on 31st March of a Financial year |
KYC Of Directors/ partners | Rs. 5000 |
| Form III B | Monthly | PT | 30-09-2025 | Whose Liability is > Rs. 50000 | PTRC Return | < 30 Days – Rs. 200 > 30 days – Rs. 1000 |
(Republished with Amendments)
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