Due Dates for Month of Aug 2025

Due Dates for Month of July 2025

Due Dates for Month of June 2025

Due Dates for Month of May 2025

Due Dates for Month of April 2025

• 01-Apr 2025 –

  Income Tax:

  1. New TDS/TCS thresholds apply (e.g., Rs. 50,000 p.a. for 194J, Rs. 20,000 p.a. for 194H & Threshold for 194I, rent is now 50,000 pm. ).

  2. TDS @10% (Sec. 194T) on salary, commission, bonus, & interest paid to partners if total exceeds Rs. 20,000/year. Firm must have TAN for TDS compliance.

  3. Partner Remuneration Limits Increased (FY 25-26) - Up to Rs. 6,00,000 book profit (or loss) → Higher of Rs. 3,00,000 or 90% of profit. , Above Rs. 6,00,000 book profit → 60% of profit. Update partnership deeds accordingly.

  Goods and Services Tax:

  1. Calculate FY 24-25 Turnover to check eligibility for QRMP, Composition Scheme, and E-invoicing in FY 25-26.

  2. ISD registration is Mandatory for businesses with branches in different states using common input tax credit.

  3. E-invoicing is Mandatory for businesses with turnover above Rs. 5 Cr in FY 24-25 (first-time requirement).

  4. Businesses with Rs. 10 Cr+ turnover can't report e-invoices older than 30 days (Invoices/Credit/Debit Notes).

  5. Multi-Factor Authentication (MFA) is now mandatory for all GST taxpayers.

  MSME:

  1. New Investment & Turnover Limits for classification (Micro: Rs. 2.5 Cr/Rs. 10 Cr, Small: Rs. 25 Cr/Rs. 100 Cr, Medium: Rs. 125 Cr/Rs. 500 Cr).

• 07-Apr 2025 –

  Income Tax:

  1. 7th April Deadline for TCS payment (March) under Challan ITNS-281. Govt offices: TDS via challan → Pay by 7th April.TDS/TCS via book entry → Pay same day as deduction/collection.

  2. 7th April Deadline to pay Equalization Levy (Google Tax) for digital services in March under Challan ITNS-285.

  FEMA:

  1. 7th April Deadline to file ECB-2 return for External Commercial Borrowings (March) under FEMA.

• 10th - 15th April 2025

  10th April - Deadline for Tax Deductors to file GSTR-7 (March).

  11th April - Deadline to file GSTR-1 (Monthly) for March Outward Supplies.

  13th April - Deadline to file GSTR-1 (Quarterly) for Jan-March Outward Supplies.

  14th April - Deadline to issue Form 16B (TDS Certificate) for property purchase TDS (Feb) under Section 194-IA, & Deadline to issue Form 16C (TDS Certificate) for rent above Rs. 50,000/month under Section 194-IB (if lease ended in Feb), & Deadline to issue Form 16D (TDS Certificate) for payments under Section 194M (Feb), & Deadline to issue Form 16E (TDS Certificate) for TDS on Virtual Digital Assets (Feb) under Section 194S.

  15th April - 15th April Deadline for E-Payment of Provident Fund (PF) for March via ECR & 15th April Deadline for ESI payment for March via ESI Challan & 15th April Deadline for banks & authorized dealers to upload Form 15CC (Foreign Remittance Statement) for Jan-March.

• 18th - 22nd April 2025

  18th April - GST CMP-08 (Composition taxpayers' quarterly payment).

  20th April - edit/add details (except GSTIN) in GSTR-1 of March before filing GSTR-3B, & GSTR-3B filing & tax payment for March (monthly filers, except QRMP).

  22nd April - GSTR-1A updates (except GSTIN) for the March quarter by quarterly filers in specified states/UTs. Can be filed after GSTR-1 but before GSTR-3B, & GSTR-3B filing (Jan-March quarter) by quarterly filers in specified states/UTs.

• 24th - 30th April 2025

  24th April - GSTR-3B filing (Jan-March quarter) by quarterly filers in specified states/UTs.

  28th April - GSTR-11 filing (March) by UIN holders (e.g., embassies) to claim GST refunds.

  30th April - deposit TDS on Virtual Digital Assets (VDA) for March under Section 194S, & Taxpayers with turnover up to Rs. 5 Cr in 2023-24 can join or exit the QRMP scheme for the April-June quarter. No action needed if already in the scheme, & Composition taxpayers must file GSTR-4 with a summary of their sales and purchases for FY 2024-25.

  30th April - Pay TDS deducted in March (for both salary & non-salary) using Challan ITNS-281.

  30th April - Government offices must submit Form 24G with details of TDS/TCS deposited by book entry for March.

  30th April - Deposit TDS on property purchase (Section 194-IA) for payments made in March using Form 26QB.

  30th April - Deposit 5% TDS on rent (Section 194-IB) for FY 23-24 using Form 26QC, if monthly rent exceeded Rs. 50,000 (for individuals/HUFs not under tax audit). For lease termination, deposit TDS within 30 days of the next month.

  30th April - Upload Form 15G/15H declarations received for the January-March quarter online.

  30th April - Companies must file MSME Form I, reporting dues over 45 days to MSME suppliers for October to March.

  30th April - Deposit TDS on specific payments made by individuals/HUF under Section 194M for March using Form 26QD.

  30th April - Nidhi Companies must file NDH-3, a half-yearly return for October to March.

Due Dates for Month of March 2025

• 07-Mar 2025 – TDS/TCS Payment for February 2025 (Applicable to Deductors & Collectors)

• 10-Mar 2025 – GSTR-7 & GSTR-8 Filing for February 2025 (Applicable to E-commerce operators & TDS deductors under GST)

• 11-Mar 2025 – GSTR-1 (Monthly) for February 2025 (Applicable to taxpayers with turnover > Rs. 5 crores)

• 13-Mar 2025 – GSTR-1 (QRMP) for February 2025 (Applicable to taxpayers under QRMP Scheme)

• 15-Mar 2025 – PF & ESI Payment for February 2025 (Applicable to Employers)

• 15-Mar 2025 – Advance Tax (4th Installment for FY 2024-25) (Applicable to all taxpayers liable for advance tax)

• 20-Mar 2025 – GSTR-3B (Monthly) for February 2025 (Applicable to taxpayers with turnover > Rs. 5 crores)

• 22-Mar 2025 – GSTR-3B (QRMP) for Jan-Mar 2025 (Applicable to taxpayers in QRMP scheme - Category A states)

• 24-Mar 2025 – GSTR-3B (QRMP) for Jan-Mar 2025 (Applicable to taxpayers in QRMP scheme - Category B states)

• 25-Mar 2025 – PF & ESI Late Payment Deadline (Applicable to Employers)

• 31-Mar 2025 – ITR Filing (Belated & Revised) for AY 2024-25 (Applicable to Individuals & Businesses)

• 31-Mar 2025 – LLP Annual Return (Form 11 ROC) (Applicable to LLPs registered in India)

• 31-Mar 2025 – Investment Deadline for PPF, LIC, ELSS, etc. (Applicable to taxpayers claiming deductions)

• 31-Mar 2025 – Other Financial Year-End Compliance (Applicable to all businesses & taxpayers)