Income Tax and GST Compliance Calendar of December 2025

Adhering to tax-related compliance proposed by the Indian government is mandatory for taxpayers in India. Such compliance also inculcates adhering to the due dates of GST return filing, about the complete compliance calendar detailed here and specified by the Indian government. Non-compliance with the due dates of GST return filing as per the December compliance calendar may result in imposing heavy penalties by the government on taxpayers in India. When it comes to tax evasion and corruption, tax compliance emerges as one of the central focuses of the Indian government and the tax department.

In any case, a good citizen should always pay their taxes on time while adhering to all major tax-related rules and regulations proposed by the government, as it is vital for the upliftment of an economy. Paying taxes as per the compliance calendar by taxpayers also helps the government properly function the administrative work related to tax collection. Taxpayers can also avoid heavy penalties and fines imposed by the government by filing their Income Tax returns on time.

Here are some of the major due dates concerning various tax compliance by the December 2025 calendar:

December 2025 Compliance Calendar of Income Tax

Due Date	Description	Section
10-12-2025	“Due date for filing of return of income for the assessment year 2025-26 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of apply. Note: The due date of furnishing of Return of Income has been extended from October 31, 2025, to December 10, 2025, vide Circular no. 15/2025, dated 29-10-2025.”	Filing Return of Income
10-12-2025	“Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on 10th December, 2025 (Revised))​”	Form No. 3CEJ
10-12-2025	“​​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is 10th December, 2025 (Revised))”	Scientific Research
10-12-2025	“​Furnishing of statement for exercising the option to pay tax at a concessional rate under section 115BBF for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by 10th December, 2025 (Revised))”	Under Section 115BBF
10-12-2025	“​Exercising the option to opt out from the new tax regime under Section 115BAC (if assessee is required to submit return of income by December 10, 2025 (Revised))​”	Section 115BAC
10-12-2025	“Exercising the option to opt for alternative tax regime under Section 115BAD and 115BAE by co-operative society (if assessee is required to submit return of income by December 10, 2025 (Revised))”	Section 115BAD and 115BAE
10-12-2025	“​​Furnishing of declaration by a taxpayer claiming deduction under Section 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income by December 10, 2025 (Revised))”	Section 80GG
10-12-2025	“Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2024-25 (if the assessee is required to submit return of income by December 10, 2025 (Revised))”	Details of Funds Received
10-12-2025	“Furnishing of certificate by a resident individual being an author (including a joint author) claiming deduction under Section 80QQB in respect of royalty income (if the assessee is required to submit return of income by December 10, 2025 (Revised))”	Section 80QQB
10-12-2025	“Furnishing of certificate by a resident individual being a patentee claiming deduction under Section 80RRB in respect of royalty income on patents (if the assessee is required to submit return of income by December 10, 2025 (Revised))”	Section 80RRB
10-12-2025	“Furnishing of particulars for claiming relief under Section 89 (if assessee is required to submit return of income by 10th December 2025 (Revised))”	Section 89
10-12-2025	“Furnishing of statement for exercising the option to claim relief under section 89A for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if assessee is required to submit return of income by December 10, 2025 (Revised))”	Section 89A
10-12-2025	“​Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by December 10, 2025 (Revised))”	Section 10(4D)
10-12-2025	“Furnishing of an annual statement of income taxable at concessional rate under section 115AD (if assessee is required to submit return of income by 10th December 2025 (Revised))”	Section 115AD
10-12-2025	“​Furnishing of annual statement of exempt income under section 10(23FF) by specified fund, being a category-III AIF (if assessee is required to submit return of income by 10th December 2025 (Revised))”	Section 10(23FF)
10-12-2025	“Exercising the option to opt for alternative tax regime under Section 115BA and 115BAA by a domestic company (if due date of submission of return of income is 10th December 2025 (Revised))”	Section 115BA and 115BAA
10-12-2025	“​Exercising the option to opt for alternative tax regime under Section 115BAB(1) by a domestic company (if due date of submission of first return of income is 10th December 2025 (Revised))”	Section 115BAB(1)
10-12-2025	“Furnishing of details of attribution of capital gain taxable under section 45(4) to the capital asset remaining with the firm, AOP or BOI after reconstitution (if the firm, AOP or BOI is required to furnish return of income by 10th December 2025 (Revised))”	Section 45(4)
10-12-2025	“Furnishing of statement containing the particulars of expenditures specified under Section 35D(2)(a) (if the assessee is required to submit return of income by December 10, 2025 (Revised))”	Section 35D(2)(a)
10-12-2025	“Furnishing of report in Form No. 10CCF certifying that the amount of deduction under section 80LA has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on December 10, 2025 (Revised))”	Form No. 10CCF
10-12-2025	“Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on December 10, 2025 (Revised))”	Section 80JJAA
15-12-2025	“​Uploading of declarations received in Form 27C from the buyer in the month of November, 2025”	Form 27C
15-12-2025	​”​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2025 has been paid without the production of a challan”	Form 24G
15-12-2025	“Third instalment of advance tax for the assessment year 2026-27​”	Advance Tax
15-12-2025	“Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of October, 2025”	Section 194-IA, 194-IB, 194M and 194S
15-12-2025	“​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 2025”	Form no. 3BB
30-12-2025	“Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of November, 2025”	Furnishing Statement
30-12-2025	“Due date for furnishing of challan-cum-statement in respect of tax deducted 194-IA, 194-IB, 194M and 194S in the month of November, 2025”	Section 194-IA, 194-IB, 194M and 194S
30-12-2025	“Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2024 to December 31, 2024) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.”	Form No. 3CEAD
31-12-2025	“Filing of belated/revised return of income for the assessment year 2025-26 for all assessee (provided assessment has not been completed before December 31, 2025)”	Belated/Revised Return

Recommended: Income Tax Return Filing Due Dates

GST Compliance Calendar of December 2025

Due Dates	Compliance Particulars	Forms/(Filing Mode)
11.12.2025	The last date to file the GSTR-1 form is 11th December 2025, for taxpayers having an annual aggregate turnover of more than INR 1.5 crore or those who have opted for the monthly return filing.	GSTR 1
13.12.2025	Monthly (November 2025)	IIF
20.12.2025	Annual Turnover of more than INR 5cr in the Previous FY | November 2025	GSTR 3B
20.12.2025	Annual Turnover of up to INR 5cr in Previous FY | November 2025	GSTR 3B
13.12.2025	All non-resident persons must file the GSTR-5 alongside the payment of GST on or before the given due date in November 2025.	GSTR 5
20.12.2025	All the non-resident ODIAR services providers should file their monthly return GSTR-5A on or before the given due date of 20th December 2025, for the month of November 2025.	GSTR 5A
13.12.2025	Every Input Service Distributor (ISD) must file GSTR-6 on or before the given due date of 13th December for the period of November 2025.	GSTR 6
10.12.2025	The due date for filing GSTR 7 for the period of November 2025 is 10th December.	GSTR-7
10.12.2025	The due date for furnishing GSTR 8 for the period November 2025 for registered e-commerce taxpayers in India who are liable to pay TCS should be deducted on or before deducted on or before 10th December.	GSTR 8
31.12.2025	(Annual Return) FY 2024-25	GSTR-9
31.12.2025	(GST Audit Form) FY 2024-25	GSTR-9C