Due Dates & Compliance Bible

Complete Guide for CAs, CSs, CMAs & Professionals | FY 2025-26

The most comprehensive compliance calendar for India covering GST, Income Tax, TDS/TCS, Company Law (ROC/MCA), LLP, PF/ESI, FEMA/RBI, SEBI, Labour Laws, Professional Tax, Trust/NGO, and more. Never miss a deadline!

December 2025
In December

11

FY Total

154

All Categories

154

Total Items

154

11 Compliances in December 2025

7Dec
TDS/TCS

TDS/TCS Payment for November 2025

Due date for deposit of TDS/TCS for November 2025

Applicable to: All Deductors
11Dec
GSTGSTR-1

GSTR-1 for November 2025

Monthly return for outward supplies

Applicable to: GST Registered
15Dec
PF/ESI

PF/ESI Payment for November 2025

Due date for deposit of PF and ESI contribution

Applicable to: All Employers
15Dec
Income Tax

Advance Tax - 3rd Installment

Third installment of advance tax (75% cumulative of total tax)

Income Tax Act, 1961Section 211
Applicable to: All Taxpayers with tax > Rs 10,000Late Fee: Interest u/s 234C
20Dec
GSTGSTR-3B

GSTR-3B for November 2025

Monthly return with tax payment

Applicable to: All GST Registered
31Dec
GSTGSTR-9

GSTR-9 Annual Return

GST Annual Return for FY 2024-25

CGST Act, 2017Section 44
Applicable to: All GST Registered (Turnover > Rs 2 Cr)Late Fee: Rs 200/day (max 0.25% of turnover in state)
31Dec
GSTGSTR-9C

GSTR-9C Reconciliation Statement

GST Audit/Reconciliation for FY 2024-25

CGST Act, 2017Section 44
Applicable to: All GST Registered (Turnover > Rs 5 Cr)
31Dec
Income TaxITR-1 to ITR-7

Belated/Revised ITR for AY 2025-26

Last date to file belated or revised ITR for AY 2025-26

Income Tax Act, 1961Section 139(4)/139(5)
Applicable to: All TaxpayersLate Fee: Rs 5,000 (Rs 1,000 if income < Rs 5 lakh)
31Dec
Trust/NGOFC-4

FCRA Annual Return

Annual return of foreign contribution for FY 2024-25

FCRA Act, 2010Section 18
Applicable to: FCRA Registered Organizations
31Dec
Trust/NGOForm 10BD

Form 10BD - Donation Certificate

Statement of donations received (for 80G deduction)

Income Tax Act, 1961Section 80G
Applicable to: 80G Registered Institutions
31Dec
Customs/Excise

Advance Authorization Export Obligation

Completion of export obligation under advance authorization scheme

Foreign Trade PolicyChapter 4
Applicable to: Exporters with Advance Authorization

All Categories (17 Laws & Regulations)