Compliance Calendar – December 2025

02-12-2025

🔵 GST Compliance

📌 11 December 2025

• GSTR-1 (Monthly) – For taxpayers with turnover > ₹5 Cr or who have opted for monthly filing
  (For outward supplies of November 2025)

📌 13 December 2025

• GSTR-1 IFF (Quarterly) – Optional for QRMP taxpayers (Nov 2025)

📌 20 December 2025

• GSTR-3B (Monthly) filing for Nov 2025
• GSTR-5 (Non-resident taxable persons)
• GSTR-5A (OIDAR service providers)

📌 25 December 2025

• PMT-06 – Tax payment for QRMP taxpayers for Nov 2025

📌 31 December 2025

• GSTR-7 – TDS under GST
• GSTR-8 – TCS under GST
• GSTR-6 – ISD Return
• GSTR-4 – (Annual return for composition taxpayers, if applicable notification continues)

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🟠 Income Tax / TDS / TCS Compliance

📌 7 December 2025

• TDS/TCS deposit for deductions collected in Nov 2025

📌 15 December 2025

• Advance Tax – 3rd Instalment (FY 2025-26)
  (Individuals, Companies, Firms, etc.)

📌 31 December 2025

• Form 24Q/26Q/27Q – TDS Statements (Q3 FY 2025-26)
• Form 27EQ – TCS Statement (Q3 FY 2025-26)
• Belated / Revised ITR filing deadline (AY 2025-26)
• Tax Audit Report (if extended due date applies)

🟡 MCA / ROC Compliance (Companies & LLPs)

📌 30 December 2025

• AOC-4 / AOC-4 XBRL (Financial Statements) – For FY 2024-25 (Last date depends on AGM date)

📌 31 December 2025

• MGT-7 / MGT-7A (Annual Return) – For FY 2024-25
• LLP Form 8 (if extended)

Actual due dates depend on AGM dates; many companies will fall in December if AGM occurred on 30 Sept and extensions applied.

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🟣 PF / ESI Compliance

📌 15 December 2025

• PF Payment for Nov 2025

📌 15 December 2025

• ESI Payment for Nov 2025

📌 25 December 2025

• PF Return (Form 12B) – Monthly return
• ESI Return – Monthly

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🟤 Other Labour Law Compliances

• 31 December 2025 –
  • CLRA returns (Annual)
  • Shops & Establishment annual renewals (varies by state)