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Compliance Calendar – November 2025

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Income Tax, TDS & TCS

Due DateCompliancePeriod
07-Nov-2025Deposit TDS/TCS (Challan-281)Oct 2025
(also non-deduction declaration Form-27C)—Oct 2025
14-Nov-2025Issue TDS certificates (e.g., Form-16B/16D/16E) for Sep-25 deductionsSep 2025
15-Nov-2025Issue Form-16A certificates (Q2: Jul–Sep 25)Q2 2025-26
30-Nov-2025Challan-cum-statement for TDS u/s 194-IA/IB/M/SOct 2025
30-Nov-2025Income Tax Return (various cases like TP/ Audit etc)FY 2024-25

📊 GST Compliance

Due DateReturn / FormPeriod
10-Nov-2025GSTR-7 (TDS return)Oct 2025
10-Nov-2025GSTR-8 (e-commerce TCS)Oct 2025
11-Nov-2025GSTR-1 (Monthly outward supplies)Oct 2025
13-Nov-2025GSTR-1 IFF (QRMP Invoice facility – optional)Oct 2025
13-Nov-2025GSTR-5 (Non-Resident taxable person)Oct 2025
13-Nov-2025GSTR-6 (Input Service Distributor)Oct 2025
20-Nov-2025GSTR-5A Oct 2025
20-Nov-2025GSTR-3B (Summary & tax payment)Oct 2025

👷‍♂️ PF / ESI / Professional Tax & Other Payroll

Due DateCompliancePeriod
15-Nov-2025PF ECR + ContributionOct 2025
15-Nov-2025ESI Contribution & ReturnOct 2025
10-Nov-2025Professional Tax – varies by stateOct 2025

🏢 ROC / Company Law & Other Statutory

Due DateCompliance
30 Nov 2025 / extended duties till 31 Dec/31 NovMGT-7 / Annual Return / PAS-6 / Share Capital Audit — statutory company law filings (extensions often available)

📌 Quick Notes

✔️ GSTR-1 (monthly) filing is due on 11 Nov; QRMP invoice (IFF) till 13 Nov.
✔️ GSTR-3B summary return & tax payment due by 20 Nov for monthly filers.
✔️ TDS deposits/ certificates must be timely done — missing deadlines can lead to interest/penalties.
✔️ PF & ESI deadlines are mid-month 15 Nov.

Compliance Calendar – October 2025

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✅ INCOME TAX COMPLIANCE

Due DateParticularsApplicable To
07 Oct 2025Deposit of TDS/TCS for September 2025All TDS/TCS deductors
14 Oct 2025Issue of TDS Certificates (Form 16B/16C/16D) for August 2025Buyers/Tenants/Deductors under Sec 194-IA/IB/M
15 Oct 2025Filing of TCS Return (Form 27EQ) for Q2 (July–Sept 2025)All TCS collectors
31 Oct 2025Due date for filing ITR for audit cases (AY 2025–26)Taxpayers liable for audit u/s 44AB
31 Oct 2025Filing of Audit Report (Form 10B/10BB) for charitable trusts & institutionsCharitable / Religious trusts, NGOs
31 Oct 2025Filing of Statement of Income Distributed (Form 64D/64C)AIFs / Investment Funds

✅ GST COMPLIANCE

Due DateParticularsApplicable To
10 Oct 2025GSTR-7 (TDS) & GSTR-8 (TCS) for September 2025GST Deductors / Collectors
11 Oct 2025GSTR-1 (Monthly) for September 2025Monthly filers (Turnover > ₹5 Cr or opted monthly)
13 Oct 2025GSTR-6 for September 2025Input Service Distributors (ISD)
13 Oct 2025IFF (Invoice Furnishing Facility) for September 2025QRMP taxpayers (optional)
20 Oct 2025GSTR-3B (Monthly) for September 2025Monthly filers
22 Oct 2025GSTR-3B (Quarterly – Group A States) for Jul–Sept 2025Chhattisgarh, MP, Gujarat, Maharashtra, etc.
24 Oct 2025GSTR-3B (Quarterly – Group B States) for Jul–Sept 2025Delhi, Karnataka, Kerala, TN, WB, etc.

✅ PF / ESI COMPLIANCE

Due DateParticularsApplicable To
15 Oct 2025Payment of PF/ESI contribution for September 2025All employers under PF/ESI Act

✅ MCA / ROC COMPLIANCE

Due DateParticularsApplicable To
29 Oct 2025Filing of MGT-7 / MGT-7A (Annual Return) for FY 2024–25Companies (except OPCs)
29 Oct 2025Filing of AOC-4 / AOC-4 XBRL (Financial Statements)All Companies within 30 days of AGM (if AGM held on 30 Sep 2025)

The due dates and details for filing Income Tax Return (ITR) in India for FY 2024-25 (i.e. Assessment Year 2025-26) as of Sep-2025

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Due Dates

CategoryDue Date
Non-audit cases (Individuals, HUFs, etc. not required to get accounts audited)15 September 2025
Audit cases (businesses/others whose books are required to be audited)31 October 2025
Transfer-Pricing / Specified Domestic Transactions cases30 November 2025

What Happens If You Miss the Deadline

  • There is a belated return option: you can file after the due date (for non-audit cases) but before 31 December 2025. Late fees / penalties will apply.
  • Interest under section 234A will be charged on the tax due, from the original due date until the date of filing.
  • Late filing fee under section 234F: up to ₹5,000 depending on income, etc.

Compliance Calendar – September 2025

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INCOME TAX COMPLIANCE

Due DateComplianceApplicable To
07 Sep 2025Deposit of TDS/TCS for August 2025All deductors/collectors
14 Sep 2025Issue of TDS Certificates (Form 16B/16C/16D) for July 2025Buyers, tenants, deductors under Sec 194-IA/IB/M
15 Sep 20252nd instalment of Advance Tax (FY 2025–26)All taxpayers liable for advance tax
30 Sep 2025TCS Return (Form 27EQ) for August 2025TCS collectors
30 Sep 2025Audit Report filing for AY 2025–26 (Form 3CA/3CB & 3CD)Taxpayers liable for audit
30 Sep 2025Audit Report for entities covered u/s 44AB, 92E (Transfer Pricing)Companies/firms requiring audit

✅ GST COMPLIANCE

Due DateComplianceApplicable To
10 Sep 2025GSTR-7 (TDS) & GSTR-8 (TCS) for Aug 2025GST deductors/collectors
11 Sep 2025GSTR-1 (Monthly) for Aug 2025Registered taxpayers (Turnover > ₹5 Cr or opted monthly)
13 Sep 2025GSTR-6 for Aug 2025Input Service Distributors
13 Sep 2025IFF (Invoice Furnishing Facility) for Aug 2025QRMP taxpayers (optional)
20 Sep 2025GSTR-3B (Monthly) for Aug 2025Monthly filers
22 Sep 2025GSTR-3B (Quarterly – Group A States) for Jul–Sep 2025Chhattisgarh, MP, Gujarat, Maharashtra, etc.
24 Sep 2025GSTR-3B (Quarterly – Group B States) for Jul–Sep 2025Delhi, Karnataka, TN, WB, Kerala, etc.

✅ PF / ESI COMPLIANCE

Due DateComplianceApplicable To
15 Sep 2025PF/ESI contribution payment for Aug 2025All employers under PF/ESI Act

✅ MCA / ROC COMPLIANCE

Due DateComplianceApplicable To
30 Sep 2025Filing of Annual Return & Financial Statements (if AGM held in Sep)Companies holding AGM in September
30 Sep 2025DIR-3 KYC (KYC of Directors)All directors with DIN

The rules for 80G & 12A Registration in India

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1. What is 12A Registration?

  • Purpose: To get recognition as a charitable or religious trust/institution under the Income Tax Act.
  • Benefit: Exemption from paying income tax on the surplus income of the trust/NGO.

✅ Eligibility for 12A Registration

  • Any trust, society, or Section 8 company with charitable or religious objectives.
  • Should not be for the benefit of a particular religious community or caste (except SC/ST, women, backward classes, etc., where allowed).
  • Activities must genuinely be charitable (education, medical relief, poverty relief, etc.).

📑 Documents Required

  1. Trust Deed / MOA & AOA / Society Bye-laws.
  2. Registration certificate of the entity.
  3. PAN card of the NGO.
  4. Details of trustees/office bearers.
  5. Financial statements (past 3 years, if applicable).
  6. List of activities carried out.

📝 Application Process

  • Application in Form 10A (online on Income Tax portal).
  • Submitted to Principal Commissioner/Commissioner of Income Tax (Exemptions).
  • Department may ask for clarifications.
  • If satisfied, issues 12A Registration Certificate.

📌 2. What is 80G Registration?

  • Purpose: To enable donors to claim income tax deduction on donations made to the NGO.
  • Benefit: Attracts more donations since donors get tax benefits.

✅ Eligibility for 80G Registration

  • NGO must first have 12A registration.
  • Must not be engaged in religious or business activities.
  • Proper books of accounts must be maintained.
  • Donations received must be used only for charitable purposes.
  • Not applicable for NGOs working for the benefit of a specific religious community or caste.

📑 Documents Required

  1. 12A Registration certificate.
  2. Trust Deed / MOA / Society bye-laws.
  3. PAN card of NGO.
  4. Financial statements (last 3 years, if applicable).
  5. Details of welfare activities undertaken.

📝 Application Process

  • Application in Form 10A (for fresh application) or Form 10AB (for renewal/ modification).
  • Submitted online via Income Tax portal.
  • Commissioner (Exemptions) may inspect books of accounts and activities.
  • Once approved, an 80G Certificate is issued.

📌 3. Validity Rules (Post 2021 Changes)

  • Earlier: Lifetime validity.
  • Now (after Finance Act, 2020):
    • Fresh registration: Provisional registration valid for 3 years.
    • Renewal: Application must be made within 6 months before expiry or within 6 months of commencement of activities.
    • Regular registration after provisional approval: Valid for 5 years, subject to renewal.

📌 4. Benefits

  • 12A → NGO income exempt from tax.
  • 80G → Donors get deduction (50% or 100% of donation, depending on NGO type).

What is Form DIR-12 on MCA V3 and How to File Form DIR-12 On MCA V3 Portal?

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1. What is Form DIR-12?

Form DIR-12 is an e-form under the Companies Act, 2013, filed with the Ministry of Corporate Affairs (MCA) to inform about:

  • Appointment of a director, manager, company secretary, or CEO.
  • Resignation of a director.
  • Change in designation (e.g., Director → Managing Director).

It’s mandatory to file this within 30 days of the event.

2. Legal Basis

  • Section 7, Section 168 of the Companies Act, 2013.
  • Rule 8, 15, and 17 of the Companies (Appointment and Qualification of Directors) Rules, 2014.

3. When You Need to File DIR-12

  • Appointment of a new director (including additional or alternate directors).
  • Resignation or removal of an existing director.
  • Change in designation (e.g., ordinary director to whole-time director).
  • Appointment of KMP (Manager, CEO, CFO, Company Secretary).

4. Documents Required

  • For Appointment:
    • DIR-2 (Consent to act as a director).
    • Board resolution for appointment.
    • Interest in other entities (MBP-1) — internal record.
  • For Resignation:
    • Resignation letter from director.
    • Board resolution for noting resignation.
  • For Change in Designation:
    • Board resolution for change.

5. How to File DIR-12 in MCA V3 Portal

Step 1 – Login

  • Visit MCA V3 Portal.
  • Use your registered MCA V3 account (Business User for company filing).

Step 2 – Access DIR-12 Form

  • Go to: MCA Services → Company e-Filing → e-Forms → DIR-12.
  • In V3, DIR-12 is a web-based form, not just a downloadable PDF.

Step 3 – Enter Company Details

  • Enter CIN → click Pre-fill to auto-populate company details.

Step 4 – Select Filing Purpose

  • Choose: Appointment / Cessation / Change in Designation.

Step 5 – Fill Director/KMP Details

  • Enter:
    • DIN or PAN (DIN for directors, PAN for non-DIN KMP).
    • Name, designation, category, date of event.

Step 6 – Attach Documents

Attach scanned copies (PDF):

  • Appointment: DIR-2, Board Resolution.
  • Resignation: Resignation Letter, Board Resolution.
  • Change in Designation: Board Resolution.
    (All documents should be digitally signed before upload.)

Step 7 – Digital Signature

  • Sign with DSC of a director or company secretary (authorized signatory).
  • If there is no company secretary, a director can sign.

Step 8 – Submit & Pay Fees

  • Submit the form.
  • Pay statutory fees (based on nominal share capital of the company).

Step 9 – Save SRN & Acknowledgment

  • MCA generates an SRN (Service Request Number) and acknowledgment for your records.

6. Filing Timeline & Penalty

  • Deadline: 30 days from appointment/resignation/change.
  • Penalty: ₹100 per day of delay, no upper limit.

Compliance Calendar for August 2025

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Compliance Calendar for August 2025 for Indian taxpayers, covering Income Tax, GST, PF/ESI, TDS, and MCA/ROC statutory deadlines.

📅 Compliance Calendar – August 2025 (India)

✅ INCOME TAX COMPLIANCE

Due DateComplianceApplicable To
07 Aug 2025Payment of TDS/TCS for July 2025All deductors/collectors
14 Aug 2025Issue of TDS Certificates (Form 16B/16C/16D) for June 2025Buyers, tenants, etc. under Sec 194-IA/IB/M
15 Aug 20252nd instalment of Advance Tax for FY 2025–26All taxpayers liable for advance tax
30 Aug 2025TCS Return (Form 27EQ) for July 2025All TCS collectors
31 Aug 2025Equalisation Levy Statement for July 2025E-commerce operators liable under Equalisation Levy

✅ GST COMPLIANCE

Due DateComplianceApplicable To
10 Aug 2025GSTR-7 & GSTR-8 for July 2025GST-registered deductors/collectors
11 Aug 2025GSTR-1 (Monthly) for July 2025Registered taxpayers (turnover > ₹5 Cr or opted monthly)
13 Aug 2025GSTR-6 for July 2025Input Service Distributors (ISD)
13 Aug 2025IFF for July 2025 (Optional)Quarterly filers under QRMP scheme
20 Aug 2025GSTR-3B (Monthly) for July 2025Monthly filers
22 Aug 2025GSTR-3B (Quarterly – Group A States) for Apr–Jun 2025QRMP filers – Chhattisgarh, MP, Gujarat, etc.
24 Aug 2025GSTR-3B (Quarterly – Group B States) for Apr–Jun 2025QRMP filers – Maharashtra, Tamil Nadu, WB, etc.

✅ MCA / ROC COMPLIANCE

Due DateComplianceApplicable To
—No major ROC forms due in August unless triggered by company-specific events—

✅ PF / ESI COMPLIANCE

Due DateComplianceApplicable To
15 Aug 2025Payment of PF/ESI contribution for July 2025All employers covered under PF/ESI Act

80G & 12A Registration Rules in India

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1. Renewal Mandatory Every 5 Years

  • Post–Finance Act 2020, all 12A and 80G registrations (even existing ones) must be renewed every five years via Form 10AB. Previously granted registrations are no longer lifetime waivers .

2. Extended Validity for Small NGOs

  • Organizations with income ≤ ₹5 crore (in each of preceding two years) that apply after March 31, 2025, can now receive 10-year validity instead of 5 years .
  • For such small trusts with current expiry in March 2026, renewal by Sept 30, 2025 grants them a 10-year term

3. Provisional Registration New NGOs

  • New NGOs get 3-year provisional registration under 12A/80G (Form 10A), valid from the chosen assessment year
  • Within that period (or before start of activities), they must apply for full registration via Form 10AB, which then grants a 5-year term

4. Flexible Cancellation Rules

  • Registrations now can be cancelled only on grounds of false or false/misleading information, not merely incomplete application

5. Revised “Specified Donor” Clause

  • Donor limits adjusted from ₹50k lifetime to:
    • ₹1 lakh per year
    • Or ₹10 lakh aggregate
  • Relatives or related concerns of donors are no longer classified under this clause

🗓️ Timeline & Deadlines

ScenarioFormValidityWhen to Apply
New NGOs (start)10A3 years1 month before AY start
Convert provisional → regular10AB5 years≥ 6 months before expiry or within 6 months of starting activity
Existing 5-year registrations10AB5 years (or 10 if small)At least 6 months before expiry
Small NGOs applying post-Mar 31, 202510AB10 yearsBy Sept 30, 2025 if current expiry is Mar 31, 2026

✅ What NGOs Should Do Now

  1. Check your status & expiry date on the Income‑Tax e‑filing portal.
  2. If expiry < mid‑2026 and income ≤ ₹5 cr, file Form 10AB by Sept 30, 2025 to gain 10-year validity.
  3. If you’re new, ensure to:
    • File Form 10A for the 3-year provisional.
    • File Form 10AB to convert within time.
  4. Maintain truthful, complete info to avoid cancellation.

🔄 Why These Changes Matter

  • ✨ Increased compliance ensures only active NGOs retain benefits.
  • 🛡️ 10-year term eases burden for smaller NGOs.
  • 🛑 Limited cancellation grounds protect NGOs from procedural technicalities.
  • 📈 Donor clarity improves trust with updated thresholds.

✅ Steps to Revalidate Today

  • Login to Income Tax e‑filing portal
  • File Form 10A (if new) or Form 10AB (if renewing/converting)
  • Attach required documents (trust deed, audited accounts, DARPAN ID, etc.)
  • Submit using Digital Signature/EVC
  • Monitor your application status online—processing usually takes 1–3 months

💡 Bottom Line

  • All NGOs must now periodically renew 12A/80G.
  • Small NGOs can enjoy a 10-year validity if they’re timely.
  • Deadlines are around Sept 2025 for those expiring early 2026.
  • Start planning: early application avoids last-minute rush.

Compliance Calendar – July 2025

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the Compliance Calendar for July 2025 for Indian businesses, covering GST, Income Tax, TDS, PF/ESI, MCA/ROC, and other statutory deadlines.

✅ INCOME TAX COMPLIANCE

Due DateParticularsApplicable To
07 July 2025Deposit of TDS/TCS for June 2025All TDS/TCS deductors
15 July 2025TDS Certificate (Form 16B/16C/16D) for May 2025Deductors u/s 194-IA/IB/M
30 July 2025TCS Return (Form 27EQ) for Q1 (Apr–Jun 2025)TCS collectors
31 July 2025Due date for filing ITR for AY 2025–26 (Non-audit cases)Individuals, HUFs, others not requiring audit
31 July 2025Form 24Q/26Q/27Q – TDS Return for Q1 (Apr–Jun 2025)All deductors
31 July 2025Quarterly statement of Equalisation LevyNon-resident digital service providers

✅ GST COMPLIANCE

Due DateParticularsApplicable To
10 July 2025GSTR-7 & GSTR-8 for June 2025TDS/TCS under GST
11 July 2025GSTR-1 (Monthly) for June 2025Registered taxpayers (Turnover > ₹5 Cr or monthly filers)
13 July 2025GSTR-6 for June 2025Input Service Distributors (ISD)
13 July 2025IFF (Optional) for June 2025QRMP scheme filers
20 July 2025GSTR-3B for June 2025Monthly filers
22/24 July 2025GSTR-3B for QRMP filers (Apr–Jun 2025)Quarterly filers (state-wise due date)

✅ MCA / ROC COMPLIANCE

Due DateParticularsApplicable To
No major ROC form due in July unless extended timelines or specific company events apply

✅ ESI / PF COMPLIANCE

Due DateParticularsApplicable To
15 July 2025PF/ESI contribution for June 2025All employers under PF/ESI Act

✅ OTHER COMPLIANCE (if applicable)

Due DateParticularsApplicable To
31 July 2025Filing of Form 15CC (Quarter 1)Authorized dealers (foreign remittance)