October 2025

GSTR-3B Due on October 25, 2025

• GSTR-3B must be filed by all taxpayers that are registered under the GST Act. In this return, the taxpayer declares summary details of sales, purchases and the tax paid.
• The last date to file GSTR-3B for monthly filers and the quarterly filers under the QRMP scheme is October 25, 2025.
• If you miss this deadline, you will be levied with a late fee along with an interest of 18% per annum on the tax liability.

October 31, 2025

This date is very important as several important deadlines fall on October 31, 2025.

• ITR Filing for Companies: All companies must file their income tax return (ITR) through ITR-6 on or before October 31, 2025.

• ITR for Audit Cases: October 31, 2025, is the last date to file a return for taxpayers whose accounts are required to get audited and the partners of such firms.

• Tax Audit Report: The tax audit report must be filed by businesses or professionals if their turnover exceeds a certain limit in a financial year. The due date of filing the tax audit report (3CA/3CB-3CD) is October 31, 2025.

• DIR-3 KYC / DIR-3 KYC-WEB: The e-form DIR-3 KYC or DIR-3 KYC-WEB must be filed by October 31, 2025, by any individual with a Director Identification Number (DIN). Non-filing before the deadline can lead to a late fee of Rs 5,000.

• TDS Filing for Q2 (July to September 2025): TDS returns, including Forms 24Q, 26Q, 27Q, etc., must be filed by October 31, 2025, by all deductors for the second quarter.

November 2025

30th November 2025:Transfer Pricing (TP) Audit Report

It is an important date for filing the Transfer pricing audit report. Taxpayers who are engaged in international and specified domestic transactions between associated enterprises must file Form 3CEB, certified by a Chartered Accountant, by November 30, 2025. This deadline is important for multinational and group entities falling under Section 92E.

December 2025

December 15: Advance Tax Payment

• The due date for paying the third instalment (which is 75% of your total tax liability) of the advance tax is December 15, 2025.
• If your total tax liability is more than Rs 10,000, you are required to pay advance tax.
• Failing to pay the advance tax on time will result in interest charges under Section 234B and Section 234.

December 31, 2025: MCA Compliances

• AOC-4 (Financial Statements): Every company must file its audited financial statements and Board Report in Form AOC-4 with the Registrar of Companies (ROC). The due date of filing form AOC-4 is December 31, 2025.

• MGT-7 / MGT-7A (Annual Return): All companies, except OPCs and small companies (which file MGT-7A), must file their Annual Return containing details of shareholders, directors, and other statutory information. The due date of the annual filing MGT-7 / MGT-7A is December 31, 2025.