What is the Tax Audit due date under Section 44AB for AY 2025-26?

The due date for filing the Tax Audit Report (Form 3CA-3CD / 3CB-3CD) under Section 44AB of the Income Tax Act for Assessment Year 2025-26 (Financial Year 2024-25) is 30th September 2025.

What is the due date for GSTR-3B for monthly taxpayers?

For monthly taxpayers, GSTR-3B is due on the 20th of the following month. For quarterly QRMP taxpayers, GSTR-3B is due on the 22nd or 24th of the month following the quarter, depending on the state category.

When are quarterly TDS returns (Form 24Q & 26Q) due?

Quarterly TDS returns are due on: Q1 (Apr-Jun) — 31st July; Q2 (Jul-Sep) — 31st October; Q3 (Oct-Dec) — 31st January; Q4 (Jan-Mar) — 31st May.

What is the ROC AOC-4 filing deadline for private limited companies?

Form AOC-4 (Financial Statements filing with Registrar of Companies) is due within 30 days of holding the Annual General Meeting (AGM), typically by 30th October if the AGM is held on 30th September.

CA Compliance Calendar 2025-26 Guide — Statutory Due Dates for GST, Income Tax, TDS & ROC

Managing statutory compliance in India requires tracking multiple tax regimes, regulatory deadlines, and filing dates issued by CBDT, CBIC, and MCA. For Chartered Accountants, tax practitioners, CFOs, and finance teams, missing a due date results in interest, late fees, loss of Input Tax Credit (ITC), or compliance penalties under section 234E, section 47 of GST Act, or Section 454 of Companies Act.

This comprehensive guide details all statutory due dates for **Assessment Year 2025-26 (Financial Year 2024-25)** and ongoing compliance requirements for FY 2025-26.

🛍️ GST Returns ⚖️ Income Tax & Audit 💸 TDS / TCS Deposits 🏢 ROC / MCA Filings 🏥 PF & ESI ❓ FAQ

1. GST Compliance Calendar 2025-26 (CBIC Due Dates)

Goods and Services Tax (GST) returns are divided into monthly and quarterly returns depending on whether a business opts into the QRMP (Quarterly Return Monthly Payment) scheme or standard monthly filing.

Form / Return	Category	Frequency	Standard Statutory Due Date	Key Applicable Entities
GSTR-1	GST	Monthly	11th of following month	Monthly Turnover > ₹5 Cr or Non-QRMP taxpayers
IFF (Invoice Furnishing Facility)	GST	Monthly (M1 & M2)	13th of following month	QRMP scheme taxpayers
GSTR-3B	GST	Monthly	20th of following month	Regular monthly GST registered taxpayers
GSTR-3B (QRMP)	GST	Quarterly	22nd / 24th of month post quarter	Category X states (22nd), Category Y states (24th)
GSTR-4	GST	Annual	30th April post Financial Year	Composition Scheme Taxpayers
CMP-08	GST	Quarterly Statement	18th of month post quarter	Composition Taxpayers payment statement
GSTR-9 & GSTR-9C	GST	Annual Return & Reconciliation	31st December post Financial Year	Turnover > ₹2 Cr (GSTR-9), Turnover > ₹5 Cr (GSTR-9C)

2. Income Tax & Tax Audit Statutory Calendar (AY 2025-26)

Income Tax deadlines vary strictly according to entity type (Individual, HUF, Firm, Company) and whether tax audit under Section 44AB or Transfer Pricing under Section 92E applies.

Compliance Event	Category	Relevant Section	Due Date (AY 2025-26)	Target Entity / Taxpayer
Non-Audit Income Tax Return (ITR-1, 2, 4)	Income Tax	Sec 139(1)	31st July 2025	Salaried, Individuals, HUF, Non-Audit Firms
Tax Audit Report (Form 3CA-3CD / 3CB-3CD)	Income Tax	Sec 44AB	30th September 2025	Business turnover > ₹1 Cr / ₹10 Cr (Cash < 5%)
Audited Tax Return (ITR-3, 5, 6)	Income Tax	Sec 139(1)	31st October 2025	Corporate Entities, Audited Partnerships/LLPs
Transfer Pricing Audit (Form 3CEB)	Income Tax	Sec 92E	31st October 2025	International / Specified Domestic Transactions
Transfer Pricing Tax Return	Income Tax	Sec 139(1)	30th November 2025	Assessees entering international transactions
Belated / Revised Return	Income Tax	Sec 139(4) / (5)	31st December 2025	All taxpayers who missed original deadline
Advance Tax Installment 1	Income Tax	Sec 211	15th June 2025	15% of estimated net tax liability
Advance Tax Installment 2	Income Tax	Sec 211	15th September 2025	45% of estimated net tax liability
Advance Tax Installment 3	Income Tax	Sec 211	15th December 2025	75% of estimated net tax liability
Advance Tax Installment 4	Income Tax	Sec 211	15th March 2026	100% of estimated net tax liability

3. TDS & TCS Filing Calendar 2025-26

Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) require monthly deposit of deducted amounts followed by quarterly statements in Forms 24Q, 26Q, 27Q, and 27EQ.

Filing / Deposit	Category	Quarter / Period	Due Date	Consequence of Delay
Monthly TDS/TCS Deposit	TDS/TCS	Monthly (Apr to Feb)	7th of following month	Interest @ 1.5% per month u/s 201(1A)
March TDS Deposit	TDS/TCS	March Month	30th April	Interest @ 1.5% per month u/s 201(1A)
Q1 TDS Return (24Q, 26Q, 27Q)	TDS/TCS	April – June	31st July 2025	Late fee ₹200/day u/s 234E (max tax amount)
Q2 TDS Return (24Q, 26Q, 27Q)	TDS/TCS	July – September	31st October 2025	Late fee ₹200/day u/s 234E
Q3 TDS Return (24Q, 26Q, 27Q)	TDS/TCS	October – December	31st January 2026	Late fee ₹200/day u/s 234E
Q4 TDS Return (24Q, 26Q, 27Q)	TDS/TCS	January – March	31st May 2026	Late fee ₹200/day u/s 234E
Form 16 Certificate Issue	TDS/TCS	Annual (Salary)	15th June 2025	Penalty u/s 272A(2)(g) ₹100/day

4. ROC (Ministry of Corporate Affairs) Annual Filings

All registered Private Limited, Public Limited companies and LLPs must submit statutory returns under the Companies Act 2013 and LLP Act 2008.

Form Name	Category	Filing Purpose	Statutory Due Date	Mandatory Entity
Form DPT-3	ROC/MCA	Return of Deposits / Outstanding Loans	30th June	All Companies (Except Banking / NBFC)
DIR-3 KYC / Web KYC	ROC/MCA	Annual Director Identification KYC	30th September	Every Director holding DIN as of 31st March
Form AOC-4 / AOC-4 XBRL	ROC/MCA	Financial Statements Filing	30 days from AGM (30th Oct)	All Companies registered under Companies Act
Form MGT-7 / MGT-7A	ROC/MCA	Annual Return Filing	60 days from AGM (29th Nov)	Small Companies (MGT-7A) / Others (MGT-7)
Form 11 (LLP)	ROC/MCA	LLP Annual Return	30th May	All Limited Liability Partnerships
Form 8 (LLP)	ROC/MCA	LLP Statement of Account & Solvency	30th October	All Limited Liability Partnerships

5. Provident Fund (PF) & ESI Monthly Compliance

Establishments covered under EPF & MP Act 1952 and ESI Act 1948 must deposit monthly contributions and file ECR statements.

Statutory Head	Category	Filing Type	Monthly Due Date	Applicability Threshold
EPF ECR Filing & Payment	PF & ESI	Monthly Contribution	15th of following month	Establishments with 20+ employees
ESIC Contribution Payment	PF & ESI	Monthly Contribution	15th of following month	Establishments with 10+ employees (gross salary <= ₹21,000)

6. Frequently Asked Questions (FAQ) on Statutory Compliance

Q: What is the penalty for late filing of Tax Audit Report under Sec 44AB?

Penalty under Section 271B is 0.5% of total sales/turnover or ₹1,500,000 (₹1.5 Lakhs), whichever is lower.

Q: What happens if GSTR-3B is filed after the due date?

Late fee of ₹50/day (₹20/day for Nil return) applies under Section 47 of CGST Act. Interest @ 18% p.a. is payable on net cash tax liability.

Q: Can DIR-3 KYC be filed after 30th September?

Yes, but the MCA charges a mandatory late fee of ₹5,000 per DIN director once the DIN status turns 'Deactivated due to non-filing of DIR-3 KYC'.

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