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)