Compliance Calendar October 2025 compiles the compliances for the month of September 2025 as per Income Tax, GST , PF and ESI.
| Due Date | Particulars of Compliance | Applicable Act | Forms/ Returns | Applicable To | Reporting Period |
|---|---|---|---|---|---|
| 07-10-25 | Due Date for deposit of Tax Collected | Income Tax | Challan – 281 | All Tax Collectors | Sep-25 |
| 07-10-25 | Due Date for deposit of Tax Deducted | Income Tax | Challan – 281 | All Tax Deductors | Sep-25 |
| 07-10-25 | Due Date for Filing a declaration form for non-deduction of Tax Collected at Source (TCS) by the buyer of goods to its seller | Income Tax | Form 27C | Sellers who are liable to collect TCS | Sep-25 |
| 10-10-25 | Return for TDS under GST | GST | GSTR – 7 | Government Authorities | Sep-25 |
| 10-10-25 | Return for Details of Supplies and the amount of tax collected | GST | GSTR – 8 | E-Commerce Operator | Sep-25 |
| 11-10-25 | Due date for filing of Summary Return of Outward Supplies | GST | GSTR – 1 | Taxpayers with Annual Turnover exceeding Rs. 5 crores | Sep-25 |
| 11-10-25 | Due date for filing of Summary Return of Outward Supplies | GST | GSTR – 1 | Taxpayers with Annual Turnover less than Rs. 5 crores and not opted for QRMP Scheme | Sep-25 |
| 13-10-25 | Due date for furnishing statement of Outward Supplies | GST | GSTR – 1 (Quarterly) | Taxpayers with Annual Turnover less than Rs. 5 crores and opted for QRMP Scheme | Jul-25 to Sep-25 |
| 13-10-25 | Due Date for filing of Summary Return of Outward & Inward Supplies and Tax payable | GST | GSTR – 5 | Non-Resident Taxable Persons | Sep-25 |
| 13-10-25 | Return for details of ITC Received and Distribution | GST | GSTR – 6 | Input Service Distributors | Sep-25 |
| 14-10-25 | Due Date for issue of TDS certificates for TDS deducted under section 194 IA | Income Tax | Form 16B | Taxpayers who have deducted TDS u/s 194-IA | Aug-25 |
| 14-10-25 | Due Date for issue of TDS certificates for TDS deducted under section 194 IB | Income Tax | Form 16C | Taxpayers who have deducted TDS u/s 194-IB | Aug-25 |
| 14-10-25 | Due Date for issue of TDS certificates for TDS deducted under section 194M | Income Tax | Form 16D | Taxpayers who have deducted TDS u/s 194 M | Aug-25 |
| 14-10-25 | Due Date for issue of TDS certificates for TDS deducted under section 194S | Income Tax | Form 16E | Taxpayers who have deducted TDS u/s 194 S | Aug-25 |
| 15-10-25 | Deposit of E.S.I.C Contributions | ESI | Through ESIC Portal | Entities registered with ESIC Authorities | Sep-25 |
| 15-10-25 | Deposit of Provident Fund Contributions | Provident Fund | Through EPFO Portal | Entities registered with PF Authorities | Sep-25 |
| 18-10-25 | Details or summary of self-assessed tax who are registered as composition taxable person. | GST | CMP – 08 | Composition Taxpayers | Jul-25 to Sep-25 |
| 20-10-25 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR – 3B | GST Taxpayers having Turnover not exceeding Rs. 5 Crores in Preceding FY but not opted for QRMP Scheme | Sep-25 |
| 20-10-25 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR – 3B | GST Taxpayers having Turnover exceeding Rs. 5 Crores in Preceding Financial Year | Sep-25 |
| 20-10-25 | Due Date for filing of Summary Return of Outward & Inward Supplies and Tax payable | GST | GSTR – 5A | OIDAR Service Providers | Sep-25 |
| 30-10-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA | Income Tax | Form 16B | Taxpayers who have deducted TDS u/s 194-IA | Sep-25 |
| 30-10-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB | Income Tax | Form 16C | Taxpayers who have deducted TDS u/s 194-IB | Sep-25 |
| 30-10-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194 M | Income Tax | Form 16D | Taxpayers who have deducted TDS u/s 194 M | Sep-25 |
| 30-10-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194 S | Income Tax | Form 16E | Taxpayers who have deducted TDS u/s 194 S | Sep-25 |
| 31-10-25 | Due date for filing audit report u/s 44AB | Income Tax | Form 3CA/3CB and Form 3CD | Taxpayers who are liable to audit u/s 44AB | A.Y 2025 -26 |
| 31-10-25 | Due date for filing Income Tax Return for whom audit report u/s 44AB is applicable | Income Tax | ITR 3, ITR 5, ITR 6 | Taxpayers who are liable to audit u/s 44AB | A.Y 2025 -26 |
📅 Stay Ahead on Compliance!
Don’t just track September deadlines — access the full Compliance Calendar Compilation for the year.
View Compliance Calendar ➝🔗 Useful Compliance Resources
Income Tax Dept (CBDT)
GST Portal (CBIC)
Income Tax e-Filing
EPFO Portal
ESIC Portal
MCA (Company Law)
⚠️ Always cross-check compliance dates & requirements from official portals.
