CA Pratibha Goyal | Mar 11, 2025 |
Compliance Due Date Calendar for March 2025
Here is the March 2025 Compliance Calendar for GST, Income Tax, MCA, PF and ESIC laws. We hope that this will help you finish your compliance before the last dates. We have also shared the information in chart form, along with the days of the week, so that the tax professional may plan properly.
TCS Payment: Due date for depositing tax collected by an assessee other than a government office for the month of February 2025.
TDS/TCS Payment—Government Office: The due date for depositing the tax deducted/collected by a government office in February 2025. However, any sums deducted by a government office must be deposited to the central government’s credit on the same day that the tax is paid, without the submission of an income-tax challan.
GSTR-7: Summary of Tax Deducted at Source (TDS) and submitted under GST regulations in February 2025.
GSTR-8: Summary of Tax Collected at Source (TCS) and Deposited by E-Commerce Operators Under GST Laws for February 2025.
GSTR-1: Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP Scheme for February 2025.
GSTR-5: Summary of outward taxable supplies and tax payable by a non-resident taxable person for February 2025.
IFF: Invoice furnishing is an optional facility that enables the small registered person furnishing the quarterly Form GSTR-1 to file their invoice details on a monthly basis for February 2025.
GSTR-6: GSTR 6 is a monthly return for Input Service Distributors (ISD) to provide the details of their inward supplies & distributed Input Tax Credit (ITC) for February 2025.
Form 24G: 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.
Advance Tax: Due date for payment of the whole amount of advance tax in respect of the assessment year 2025-26 for the assessee covered under the presumptive scheme of sections 44AD and 44ADA and the fourth installment of advance tax for the assessment year 2025-26 for assessees other than the presumptive scheme.
ESIC/PF: PF deducted from the employee’s salary in the month of February 25, and it needs to be paid on or before the 15th of March 2025. The payment of ESIC is made by every employer to the ESIC department on a monthly basis. The due date for ESIC is 15th March 2025
Issue of TDS Certificate- 194-IA, 194IB, 194M, 194S: Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194-IB, 194M, 194S in the month of January 2025.
GSTR-3B: GST Return for taxpayers with turnover of more than Rs.5 crore in the last FY or who have not chosen the QRMP scheme for February 2025.
GSTR-5A: Return of outward taxable supplies and tax payable by a person supplying OIDAR services for February 2025.
PMT-06: PMT-06 is a challan used for making payments of tax, interest, late fees and penalty under the GST law by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme for February 2025.
TDS Pay- 194-IA, 194-IB, 194M, 194S: Due date for furnishing of challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of February 2025.
Equalization Levy Deposit: Depositing of Equalization Levy for the months of Jan-Mar 2025.
Last date of completing Tax-saving investments: Last date of completing Tax-saving investments for deductions under Sections 80C and 80D, etc., for FY 2024-25.
CMP-02: Any taxpayer who is registered as a normal taxpayer under GST needs to file an application to opt for Composition Levy in Form GST-CMP-02 at the GST Portal prior to the commencement of the financial year, i.e., FY 2025-26, for which the option to pay tax under the aforesaid section is exercised.
LUT Filing: LUT under GST is available for online filing for the year 2025-26. This is required to be completed before 31st March, 24 or before supply for exports and SEZ. The previous LUT is valid up to 31st March, 25.
ITR-U: Furnishing of an updated return of income for the Assessment Year 2022-23.
| Due Date | Relevant Act | Due Date | Period | Due Date Details |
| Sunday, March 2, 2025 | Income Tax | TDS Pay- 194-IA, 194-IB, 194M, 194S | Jan-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of January, 2025 |
| Friday, March 7, 2025 | Income Tax | TDS/TCS Payment | Feb-25 | 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 an Income tax Challan |
| Monday, March 10, 2025 | GST | GSTR-8 | Feb-25 | Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws for the month of February, 2025 |
| Monday, March 10, 2025 | GST | GSTR-7 | Feb-25 | Summary of Tax Deducted at Source (TDS) and deposited under GST laws for the month of February, 2025 |
| Tuesday, March 11, 2025 | GST | GSTR-1 | Feb-25 | Statement of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme |
| Thursday, March 13, 2025 | GST | GSTR-5 | Feb-25 | Summary of outward taxable supplies and tax payable by a non-resident taxable person |
| Thursday, March 13, 2025 | GST | IFF | Feb-25 | Invoice furnishing is an optional facility that enables the small registered person furnishing the quarterly Form GSTR-1 to file their invoice details on a monthly basis. |
| Thursday, March 13, 2025 | GST | GSTR-6 | Feb-25 | GSTR 6 is a monthly return for Input Service Distributors (ISD) to provide the details of their inward supplies & distributed Input Tax Credit (ITC). |
| Saturday, March 15, 2025 | Income Tax | Form 24G | Feb-25 | 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 |
| Saturday, March 15, 2025 | Income Tax | Advance Tax | FY 2024-25 | 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 and Fourth instalment of advance tax for the assessment year 2025-26 for assessee other than presumptive scheme. |
| Saturday, March 15, 2025 | ESIC & PF | ESIC & PF | Feb-25 | PF deducted from the Employees salary in the month of February 25, needs to be paid on or before 15th of March, 2025 The payment of ESIC is made by every employer to the ESIC department on a monthly basis. The due date for ESIC is 15th March, 2025 |
| Monday, March 17, 2025 | Income Tax | Issue of TDS Certificate- 194-IA, 194IB, 194M, 194S | Jan-25 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of January, 2025 |
| Thursday, March 20, 2025 | GST | GSTR-3B | Feb-25 | GST Return for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme |
| Thursday, March 20, 2025 | GST | GSTR-5A | Feb-25 | Return of outward taxable supplies and tax payable by a person supplying OIDAR services |
| Tuesday, March 25, 2025 | GST | PMT-06 | Feb-25 | PMT-06 is a challan used for making payment of tax, interest, late fee and penalty under the GST law by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme |
| Sunday, March 30, 2025 | Income Tax | TDS Pay- 194-IA, 194-IB, 194M, 194S | Feb-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of February, 2025 |
| Monday, March 31, 2025 | Income Tax | Equalisation Levy Deposit | Jan – Mar-25 | Equalisation Levy Deposit |
| Monday, March 31, 2025 | Income Tax | Last date of completing Tax-saving investments | FY 2024-25 | Last date of completing Tax-saving investments for Deduction u/s 80C, 80D etc. |
| Monday, March 31, 2025 | GST | CMP-02 | FY 2025-26 | Any taxpayer who is registered as normal tax payer under GST needs to file an application to opt for Composition Levy in Form GST-CMP-02 at GST Portal prior to the commencement of financial year for which the option to pay tax under the aforesaid section is exercised. |
| Monday, March 31, 2025 | GST | LUT Filing | FY 2025-26 | LUT under GST is available for online filing for the year 2025-26. This is required to be completed before 31st March, 24 or before supply for Exports and SEZ.. The previous LUT is valid upto 31st March, 25. |
| Monday, March 31, 2025 | Income Tax | ITR-U | FY 2021-22 | Furnishing of an updated return of income for the Assessment Year 2022-23 |
| Due Date | Festival |
| Saturday, March 1, 2025 | Ramakrishna Paramhansa Jayanti |
| Saturday, March 1, 2025 | Ramadan Mubarak |
| Monday, March 3, 2025 | World Wildlife Day |
| Friday, March 7, 2025 | Employee Appreciation Day |
| Saturday, March 8, 2025 | International Women’s Day |
| Monday, March 10, 2025 | CISF Raising Day |
| Tuesday, March 11, 2025 | Chhatrapati Sambhaji Maharajs death anniversary |
| Thursday, March 13, 2025 | Holika Dahan |
| Friday, March 14, 2025 | Holi |
| Saturday, March 15, 2025 | World Consumer Rights Day |
| Tuesday, March 18, 2025 | National Vaccination Day |
| Wednesday, March 19, 2025 | Ranga Panchami |
| Thursday, March 20, 2025 | International Day of Happiness |
| Saturday, March 22, 2025 | World Water Day |
| Sunday, March 30, 2025 | Hindi New Year |
Stay Compliant, Stay Tension Free.
In case of any Doubt regarding Membership you can mail us at contact@studycafe.in
Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"
