The tax compliance deadlines for March 2025 cover various obligations under the Income Tax Act, 1961, and the Goods and Services Tax (GST) framework. Key due dates for Income Tax include the furnishing of challan-cum-statements for tax deducted under sections 194-IA, 194-IB, 194S, and 194M (due on March 2 and March 30), the deposit of TDS/TCS for February (March 7), and the fourth installment of advance tax for AY 2025-26 (March 15). Other significant deadlines include the submission of Form 24G (March 15), issuance of TDS certificates (March 17), and filing of the Country-by-Country Report and Form 67 for foreign tax credit claims (March 31). Additionally, an updated return of income for AY 2022-23 is due by March 31.
For GST compliance, the due dates for filing GSTR-3B range from March 20 to March 24, depending on the taxpayer’s turnover and state. Monthly GSTR-1 for February is due on March 11, while Input Service Distributors must file GSTR-6 by March 13. TDS (GSTR-7) and TCS (GSTR-8) returns are due on March 10, and non-resident taxpayers must submit GSTR-5 by March 20. The GST refund application (RFD-10) follows a two-year deadline, while the quarterly GST payment (PMT-06) is due by March 25. Lastly, UIN holders must submit GSTR-11 by March 28. Taxpayers opting for the Composition Scheme for FY 2025-26 must apply via GST Portal by March 31.
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of January, 2025 | 02.03.2025 |
| 2. | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of January, 2025 | 02.03.2025 |
| 3 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of January, 2025 | 02.03.2025 |
| 4 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of January, 2025 | 02.03.2025 |
| 5 | Due date for deposit of Tax deducted/collected for the month of February, 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 a challan | 07.03.2025 |
| 6 | Fourth instalment of advance tax for the assessment year 2025-26 | 15.03.2025 |
| 7 | Due date for payment of whole amount of advance tax in respect of assessment year 2025-26 for assessee covered under presumptive scheme of section 44AD / 44ADA | 15.03.2025 |
| 8 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2025 has been paid without the production of a Challan | 15.03.2025 |
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2025 | 17.03.2025 |
| 10 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2025 | 17.03.2025 |
| 11 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of January, 2025 | 17.03.2025 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2025 | 30.03.2025 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2025 | 30.03.2025 |
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of February, 2025 | 30.03.2025 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of February, 2025 | 30.03.2025 |
| 16 | Country-By-Country Report in Form No. 3CEAD for the previous year 2023-24 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group | 31.03.2025 |
| 17 | Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2023 to March 31, 2024) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. | 31.03.2025 |
| 18 | Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2022-23, to claim foreign tax credit [if return of income has been furnished within the time specified under section 139(1) or section 139(4) | 31.03.2025 |
| 19 | Furnishing of an updated return of income for the Assessment Year 2022-23 | 31.03.2025 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Feb., 2024 | 20th March, 2025 | Due Date for filling GSTR – 3B return for the month of Feb., 2024 for the taxpayer with Aggregate turnover exceeding INR 5 Cr during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars |
| Feb., 2024 | 22nd March, 2025 | Due Date for filling GSTR – 3B return for the month of Feb., 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
| Group A 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 | ||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars |
| Feb., 2024 | 24th March, 2025 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Feb., 2024) | 11.03.2025 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.03.2025 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.03.2025 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.03.2025 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.03.2025 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | a) GST QRMP monthly return due date for the month of Feb., 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return |
13.03.2025 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons:
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. |
2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Challan for deposit of goods and services tax
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.03.2025 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.03.2025
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
GST Updates:
Taxpayers can opt for the Composition Scheme for FY 2025-26 via GST Portal (‘Services -> Registration -> Application to Opt for Composition Levy’) from February 4 to March 31, 2025, by filing Form CMP-02.
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Author Bio
GSTR 9 and 9C are different. GSTR 9 is annual return while GSTR 9C is reconciliation statement.