Compliance	Form	Due Date	Details
Annual Return	Form 11	30th May 2025	– Filing of summary of partners and basic details of LLP. – Mandatory for all LLPs, even if no business was conducted.
Income Tax Return	ITR-5	31st July 2025	– If audit NOT required. – File ITR-5 under Income Tax Act.
		31st October 2025	– If audit IS required (turnover > ₹1 crore for business or ₹50 lakh for profession).
Statement of Account and Solvency	Form 8	30th October 2025	– Financial Statements and declaration of solvency. – Mandatory audit if turnover > ₹40 lakh or contribution > ₹25 lakh.
Director KYC	DIR-3 KYC	30th September 2025	– Mandatory for Designated Partners (DPs) having DIN allotted before 31st March 2025. – File either DIR-3 KYC (if first-time or any change) or DIR-3 KYC-Web (if no change).

---

📌 Some Important Points to Remember:

• Even dormant or non-operating LLPs must file Form 11 and Form 8.
• Failure to file attracts heavy penalties (₹100/day of default per form, without upper limit).
• PAN and Aadhaar should be updated and linked for filing DIR-3 KYC.
• LLPs must maintain proper books of accounts to ease Form 8 filing.
• Check if your LLP needs an audit — based on turnover/contribution.

🧾 Goods and Services Tax (GST) Compliance

Due Date	Form/Compliance	Period	Description
10.04.2025	GSTR-7	March 2025	Return for Tax Deducted at Source (TDS) to be filed by the tax deductor.
10.04.2025	GSTR-8	March 2025	Return for Tax Collected at Source (TCS) to be filed by e-commerce operators.
11.04.2025	GSTR-1	March 2025	Statement of outward supplies for taxpayers with turnover > ₹1.5 crores or those opting for monthly returns.
13.04.2025	GSTR-1 (QRMP)	Jan-Mar 2025	Quarterly return for taxpayers under the QRMP scheme.
13.04.2025	GSTR-5	March 2025	Return for non-resident taxable persons.
13.04.2025	GSTR-6	March 2025	Return for Input Service Distributors (ISD).
18.04.2025	CMP-08	Jan-Mar 2025	Quarterly statement-cum-challan for composition taxpayers.
20.04.2025	GSTR-3B	March 2025	Summary return for taxpayers with annual turnover exceeding ₹5 crores.
22.04.2025	GSTR-3B	Jan-Mar 2025	Summary return for taxpayers under the QRMP scheme in category X states.
24.04.2025	GSTR-3B	Jan-Mar 2025	Summary return for taxpayers under the QRMP scheme in category Y states.
25.04.2025	ITC-04	Oct 2024-Mar 2025	Details of goods sent to or received from a job worker.
28.04.2025	GSTR-11	March 2025	Statement of inward supplies for UIN holders (e.g., embassies).
30.04.2025	GSTR-4	FY 2024-25	Annual return for composition taxpayers.

---

💰 Income Tax Compliance

Due Date	Compliance	Period	Description
07.04.2025	Deposit of TDS/TCS	March 2025	Monthly deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS).
14.04.2025	Issue of TDS Certificates	February 2025	Issuance of TDS certificates for tax deducted under sections 194-IA, 194-IB, 194M, and 194S.
15.04.2025	Form 15CC	Jan-Mar 2025	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers).
30.04.2025	Form 24G	March 2025	Submission of Form 24G by government offices where TDS/TCS has been paid without a challan.
30.04.2025	Challan-cum-statement	March 2025	Furnishing of challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S.
30.04.2025	Form 61	Oct 2024-Mar 2025	E-filing declaration containing particulars of Form 60 received during the period.
30.04.2025	Form 15G/15H	Jan-Mar 2025	Uploading declarations received from recipients in Form 15G/15H during the quarter.

---

👥 PF and ESI Compliance

Due Date	Compliance	Period	Description
15.04.2025	PF Payment	March 2025	Monthly deposit of Provident Fund contributions by employers.
15.04.2025	ESI Payment	March 2025	Monthly deposit of Employees’ State Insurance contributions by employers.

---

🏢 Other Statutory Compliance

Due Date	Compliance	Period	Description
05.04.2025	LWF Remittance (Kerala)	FY 2024-25	Employers in Kerala must remit their Labour Welfare Fund contributions by this date.
09.04.2025	ECB 2 Return	March 2025	Reporting of actual External Commercial Borrowings transactions to the Reserve Bank of India.
21.04.2025	SEBI Disclosures	March 2025	Submission of shareholding patterns and corporate governance reports by listed companies.

Sources

4o

You said:

Compliance Calendar for the month of April 2025

ChatGPT said:

​Here’s a comprehensive compliance calendar for April 2025, detailing key statutory deadlines across various domains:​

---

🧾 Goods and Services Tax (GST) Compliance

Due Date	Form/Compliance	Period	Description
10.04.2025	GSTR-7	March 2025	Return for Tax Deducted at Source (TDS) to be filed by the tax deductor.
10.04.2025	GSTR-8	March 2025	Return for Tax Collected at Source (TCS) to be filed by e-commerce operators.
11.04.2025	GSTR-1	March 2025	Statement of outward supplies for taxpayers with turnover > ₹1.5 crores or those opting for monthly returns.
13.04.2025	GSTR-1 (QRMP)	Jan-Mar 2025	Quarterly return for taxpayers under the QRMP scheme.
13.04.2025	GSTR-5	March 2025	Return for non-resident taxable persons.
13.04.2025	GSTR-6	March 2025	Return for Input Service Distributors (ISD).
18.04.2025	CMP-08	Jan-Mar 2025	Quarterly statement-cum-challan for composition taxpayers.
20.04.2025	GSTR-3B	March 2025	Summary return for taxpayers with annual turnover exceeding ₹5 crores.
22.04.2025	GSTR-3B	Jan-Mar 2025	Summary return for taxpayers under the QRMP scheme in category X states.
24.04.2025	GSTR-3B	Jan-Mar 2025	Summary return for taxpayers under the QRMP scheme in category Y states.
25.04.2025	ITC-04	Oct 2024-Mar 2025	Details of goods sent to or received from a job worker.
28.04.2025	GSTR-11	March 2025	Statement of inward supplies for UIN holders (e.g., embassies).
30.04.2025	GSTR-4	FY 2024-25	Annual return for composition taxpayers.

---

💰 Income Tax Compliance

Due Date	Compliance	Period	Description
07.04.2025	Deposit of TDS/TCS	March 2025	Monthly deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS).
14.04.2025	Issue of TDS Certificates	February 2025	Issuance of TDS certificates for tax deducted under sections 194-IA, 194-IB, 194M, and 194S.
15.04.2025	Form 15CC	Jan-Mar 2025	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers).
30.04.2025	Form 24G	March 2025	Submission of Form 24G by government offices where TDS/TCS has been paid without a challan.
30.04.2025	Challan-cum-statement	March 2025	Furnishing of challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S.
30.04.2025	Form 61	Oct 2024-Mar 2025	E-filing declaration containing particulars of Form 60 received during the period.
30.04.2025	Form 15G/15H	Jan-Mar 2025	Uploading declarations received from recipients in Form 15G/15H during the quarter.

---

👥 PF and ESI Compliance

Due Date	Compliance	Period	Description
15.04.2025	PF Payment	March 2025	Monthly deposit of Provident Fund contributions by employers.
15.04.2025	ESI Payment	March 2025	Monthly deposit of Employees’ State Insurance contributions by employers.

---

🏢 Other Statutory Compliance

Due Date	Compliance	Period	Description
05.04.2025	LWF Remittance (Kerala)	FY 2024-25	Employers in Kerala must remit their Labour Welfare Fund contributions by this date.
09.04.2025	ECB 2 Return	March 2025	Reporting of actual External Commercial Borrowings transactions to the Reserve Bank of India.
21.04.2025	SEBI Disclosures	March 2025	Submission of shareholding patterns and corporate governance reports by listed companies.

“As we step into a new financial year, may prosperity, growth, and success be with you at every step. Wishing you a year filled with smart investments, wealth creation, and financial stability. Happy New Financial Year!”

For the Financial Year 2023-24 (Assessment Year 2024-25), the last date to file Income Tax Returns (ITR) depends on the taxpayer category:

1. Individuals (Non-Audit Cases) – July 31, 2024
2. Taxpayers Requiring Audit – October 31, 2024
3. Taxpayers Requiring Transfer Pricing Report – November 30, 2024

• Form AOC-4: Companies must file their financial statements within 30 days of the Annual General Meeting (AGM). For the financial year 2023-24, if the AGM was held on September 30, 2024, the due date for filing Form AOC-4 was October 30, 2024
• Form MGT-7/MGT-7A: The annual return should be filed within 60 days of the AGM. For the financial year 2023-24, this means a due date of November 29, 2024

2. Director’s KYC

Form DIR-3 KYC: Directors are required to complete their KYC annually by September 30. For the year 2024, the due date was September 30, 2024. Non-compliance can lead to deactivation of the Director Identification Number (DIN).

3. Reconciliation of Share Capital Audit Report

• Form PAS-6: Unlisted public companies must file this half-yearly report to reconcile their share capital. The deadlines are:
  • For the half-year ending March 31, 2024: May 30, 2024
  • For the half-year ending September 30, 2024: November 29, 2024

4. Return of Deposits

Form DPT-3: Companies must file this return for transactions not considered as deposits by June 30, 2024.

5. Filing Fees and Penalties

The fees for filing forms like AOC-4 and MGT-7 vary based on the company’s authorized share capital:

• Up to ₹1,00,000: ₹200 per document.
• ₹1,00,000 to ₹4,99,999: ₹300 per document.
• ₹5,00,000 to ₹24,99,999: ₹400 per document.
• ₹25,00,000 to ₹99,99,999: ₹500 per document.
• 1,00,00,000 or more: ₹600 per document.

Delays in filing can result in additional fees and penalties. It’s crucial for companies to adhere to these deadlines to maintain compliance and avoid legal complications.

For the most accurate and up-to-date information, always refer to the official Ministry of Corporate Affairs (MCA) website or consult with a professional familiar with the latest ROC compliance requirements.

Here’s a comprehensive compliance calendar for March 2025, detailing key due dates for GST returns, income tax filings, PF/ESI payments, and specific compliances applicable in Kerala.

1. Goods and Services Tax (GST) Compliance:

Due Date	Form/Compliance	Period	Description
10.03.2025	GSTR-7	February 2025	Return for Tax Deducted at Source (TDS) to be filed by the tax deductor.
10.03.2025	GSTR-8	February 2025	Return for Tax Collected at Source (TCS) to be filed by e-commerce operators.
11.03.2025	GSTR-1	February 2025	Statement of outward supplies for taxpayers with turnover > ₹1.5 crores or those opting for monthly returns.
13.03.2025	GSTR-1 (IFF)	February 2025	Invoice Furnishing Facility for taxpayers under the QRMP scheme (optional).
13.03.2025	GSTR-6	February 2025	Return for Input Service Distributors (ISD).
20.03.2025	GSTR-3B	February 2025	Summary return for taxpayers with annual turnover up to or exceeding ₹5 crores.
20.03.2025	GSTR-5 & 5A	February 2025	Return for non-resident taxable persons and OIDAR service providers.
25.03.2025	GST PMT-06	February 2025	Payment of GST for taxpayers under the QRMP scheme.
31.03.2025	GST RFD-11	FY 2025-26	Letter of Undertaking (LUT) filing for exporters for the upcoming financial year.

Note: Adherence to these deadlines ensures compliance and avoids potential penalties.

2. Income Tax Compliance:

Due Date	Compliance	Period	Description
07.03.2025	Deposit of TDS/TCS	February 2025	Monthly deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS).
15.03.2025	Advance Tax Payment	AY 2025-26	Payment of the fourth installment of advance tax for the Assessment Year 2025-26.
31.03.2025	Filing of Updated Returns	AY 2022-23	Last date to file updated income tax returns for correcting errors or omissions in original filings.

3. Provident Fund (PF) and Employees’ State Insurance (ESI) Compliance:

Due Date	Compliance	Period	Description
15.03.2025	PF Payment	February 2025	Monthly deposit of Provident Fund contributions by employers.
15.03.2025	ESI Payment	February 2025	Monthly deposit of Employees’ State Insurance contributions by employers.

Note: Ensure timely submission to the respective authorities to maintain compliance.

Adhering to this compliance calendar will help in timely fulfillment of statutory obligations, thereby avoiding penalties and ensuring smooth business operations.

The Union Budget 2025 has introduced specific changes to the Tax Deducted at Source (TDS) provisions affecting partnership firms.

Key Changes:

1. Introduction of TDS on Payments to Partners:
   • Effective from April 1, 2025, partnership firms are required to deduct TDS on certain payments made to their partners. This measure aims to ensure proper tax compliance and reporting of income received by partners from the firm.
2. Surcharge on Income Tax for Firms:
   • For partnership firms with a total income exceeding INR 1 crore, the income tax computed will be subject to a surcharge of 12%. This surcharge is applicable to the amount of income tax calculated on the firm’s total income.

Form MGT-7 is an annual return that companies registered in India must file with the Registrar of Companies (ROC) under the Companies Act, 2013. It contains key details about the company’s structure, management, shareholding, and compliance status.

Applicability

• Mandatory for: Every company, except One Person Company (OPC) and Small Companies, which file Form MGT-7A instead.

.Due Date:

• Within 60 days from the conclusion of the Annual General Meeting (AGM).
• For most companies, this means the due date is December 29 (if the AGM was held on September 30).

Key Information in Form MGT-7

• Company Details – Name, CIN, Registered Office, etc.
• Principal Business Activities – Revenue-wise classification.
• Shareholding Pattern – Details of promoters, public shareholding, changes during the year.
• Directors & Key Managerial Personnel (KMPs) – Their appointments, resignations, and changes.
• Meetings of Members & Board – Number and dates of meetings held.
• Remuneration Details – Directors, KMPs, and top employees.
• Penalties & Compounding of Offences – If applicable.

Filing Fees (Based on Company’s Authorized Share Capital)

• Up to ₹1,00,000 – ₹200
• ₹1,00,000 to ₹4,99,999 – ₹300
• ₹5,00,000 to ₹24,99,999 – ₹400
• ₹25,00,000 to ₹99,99,999 – ₹500
• ₹1 crore and above – ₹600

Late Filing Penalty

• ₹100 per day of delay, with no maximum limit.

Filing Process

1. Prepare the MGT-7 form with all necessary details.
2. Get it digitally signed by a Director/Company Secretary.
3. File it on the MCA portal along with the applicable fees.

New income tax slabs for 2025

Income Slab (₹)	Tax Rate (%)
0 – 3,00,000	Nil
3,00,001 – 6,00,000	5%
6,00,001 – 9,00,000	10%
9,00,001 – 12,00,000	15%
12,00,001 – 15,00,000	20%
Above 15,00,000	30%

✅ Rebate u/s 87A: If taxable income ≤ ₹7,00,000, then no tax
✅ Deductions Not Allowed: 80C, 80D, HRA, etc.
✅ Health & Education Cess: 4% on total tax

The Union Budget 2025, presented by Finance Minister Nirmala Sitharaman, introduces several key measures aimed at stimulating economic growth, providing tax relief to the middle class, and bolstering various sectors.

Taxation Reforms:

• Increased Tax Exemption Limit: The income tax exemption threshold has been raised to ₹12 lakh under the new tax regime, offering significant relief to middle-class taxpayers.

• Revised Tax Slabs: Income above ₹12 lakh will be taxed according to the revamped tax slabs, while the old tax regime’s rates remain unchanged.

• TDS and TCS Adjustments: The limit for Tax Deducted at Source (TDS) on interest for senior citizens has been doubled from ₹50,000 to ₹1 lakh. Additionally, the annual limit for TDS on rent has increased from ₹2.4 lakh to ₹6 lakh.

Note:–

• Threshold Increase: The exemption limit has been raised from ₹7 lakh to ₹12 lakh under the new tax regime.
• Simplification: The number of slabs has been reduced for better compliance.
• Default Regime: The new tax regime continues as the default, but taxpayers can opt for the old regime if preferred.

Agriculture and Rural Development:

• Enhanced Agricultural Spending: The government plans to increase agricultural spending by over 15%, marking the largest increase in six years. This boost aims to develop high-yielding variety seeds, improve storage and supply infrastructure, and enhance the production of pulses, oilseeds, vegetables, and dairy products.

• Prime Minister Dhan-Dhaanya Krishi Yojana: A new scheme introduced to support farmers, including enhanced credit through the Kisan Credit Card (KCC), facilitating short-term loans of up to ₹5 lakh for 7.7 crore farmers, fishermen, and dairy farmers

Science, Innovation, and Research:

• Research and Development Allocation: An allocation of ₹20,000 crore has been made to implement a private sector-driven research, development, and innovation initiative.

• PM Research Fellowship: The government will provide 10,000 fellowships for technological research in IITs and IISc to foster innovation and research excellence.

Export Promotion and Industry Support:

• Incentives for Electronics and EVs: Exemptions will be granted for open cells used in LED/LCD TVs, looms for textiles, and capital goods for lithium-ion batteries used in mobile phones and electric vehicles, aiming to boost manufacturing and exports.
• Leather Goods Promotion: Wet blue leather will be fully exempted from basic customs duties to promote domestic consumption and enhance exports.

Fiscal Management:

• Fiscal Deficit Target: The government targets a fiscal deficit of 4.4% of GDP for the fiscal year 2025-26, down from the revised 4.8% for the current year. This move aims to balance fiscal prudence with economic support.

These initiatives reflect the government’s commitment to fostering economic growth, supporting various sectors, and providing relief to taxpayers.