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 October 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 October 2025 calendar:
October 2025 Compliance Calendar of Income Tax
| Due Date | Description | Section |
|---|---|---|
| 07-10-2025 | “Due date for deposit of tax deducted/collected for the month of September, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production” | Tax Deducted/Collected |
| 07-10-2025 | “Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H” | TDS U/S 192, 194A, 194D or 194H |
| 07-10-2025 | “Uploading of declarations received in Form 27C from the buyer in the month of September, 2025” | Form 27C |
| 15-10-2025 | “Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S (by specified person) in the month of August 2025” | Section 194-IA, 194-IB, 194M and 194S (by specified person) |
| 15-10-2025 | “Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2025 has been paid without the production of a challan” | Form 24G |
| 15-10-2025 | “Quarterly statement of TCS deposited for the quarter ending September 30, 2025” | Quarterly Statement of TCS |
| 15-10-2025 | “Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2025” | Form No. 15G/15H |
| 15-10-2025 | “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 September, 2025” | Form no. 3BB |
| 15-10-2025 | “Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending September 30, 2025” | Quarterly Statement (Authorised Dealer) |
| 15-10-2025 | “Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending September 30, 2025” | Quarterly Statement (IFSC Unit) |
| 15-10-2025 | “Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending September 30, 2025” | Rule 114AAB |
| 30-10-2025 | “Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB,194M and 194S (by specified person) in the month of September, 2025” | Section 194-IA, 194-IB,194M and 194S (by specified person) |
| 30-10-2025 | “Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2025” | Quarterly TCS Certificate |
| 31-10-2025 | “Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2024-25” | Form no. 3CEAB |
| 31-10-2025 | “Quarterly statement of TDS deposited for the quarter ending September, 2025 of income on November 30, 2025)” | Quarterly statement of TDS |
| 31-10-2025 | ”Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)” | Annual Audited Accounts |
| 31-10-2025 | “Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2025” | Quarterly return |
| 31-10-2025 | “Copies of declaration received in Form No. 60 during April 1, 2025 to September 30, 2025 to the concerned Director/Joint Director” | Form No. 60 |
| 31-10-2025 | “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 aud” | Filing Income Return |
| 31-10-2025 | “Audit report under section 44AB for the assessment year 2025-26 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E” | Audit Report U/S 44AB |
| 31-10-2025 | “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 October 31, 2025)” | Form No. 3CEJ |
| 31-10-2025 | “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 October 31, 2025)” | Scientific Research |
| 31-10-2025 | “Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]” | Scientific and Industrial Research |
| 31-10-2025 | “Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2025” | Form 10BBB |
| 31-10-2025 | “Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2025” | Sovereign Wealth Fund |
| 31-10-2025 | “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 October 31, 2025)” | Under Section 115BBF |
| 31-10-2025 | “Exercising the option to opt out from the new tax regime under Section 115BAC (if assessee is required to submit return of income by October 31, 2025)” | Under Section 115BAC |
| 31-10-2025 | “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 October 31, 2025)” | Under Section 115BAD and 115BAE |
| 31-10-2025 | “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 October 31, 2025)” | Under Section 80GG |
| 31-10-2025 | “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 October 31, 2025)” | Alternative Investment Fund |
| 31-10-2025 | “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 October 31, 2025)” | Section 80QQB |
| 31-10-2025 | “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 October 31, 2025)” | Section 80RRB |
| 31-10-2025 | “Furnishing of audit report along with particulars forming part of its Annexure by electoral trust” | Audit Report |
| 31-10-2025 | “Furnishing of particulars for claiming relief under Section 89 (if assessee is required to submit return of income by October 31, 2025)” | Under Section 89 |
| 31-10-2025 | “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 October 31, 2025)” | Section 89A |
| 31-10-2025 | “Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by October 31, 2025)” | Section 10(4D) |
| 31-10-2025 | ”Furnishing of an annual statement of income taxable at concessional rate under section 115AD (if assessee is required to submit return of income by October 31, 2025)” | Concessional Rate Under Section 115AD |
| 31-10-2025 | “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 October 31, 2025)” | Section 10(23FF) |
| 31-10-2025 | ”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 October 31, 2025)” | Section 115BA and 115BAA |
| 31-10-2025 | “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 October 31, 2025)” | Section 115BAB(1) |
| 31-10-2025 | “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 October 31, 2025)” | Section 45(4) |
| 31-10-2025 | “Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section (23C)(iv)/(v)/(vi)/(via)” | Audit Report by Trust |
| 31-10-2025 | “Furnishing audit report in Form 3AC and 33ABA by assessee claiming deduction under section 33AB for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)” Note: “The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025” | Form 3AC and 33ABA |
| 31-10-2025 | “Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)” | Form No. 3AE under section 35D(4) |
| 31-10-2025 | “Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35E(6) for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)” | Form No. 3AE under section 35E(6) |
| 31-10-2025 | “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 October 31, 2025)” | Under Section 35D(2)(a) |
| 31-10-2025 | “Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)” | Audit Report in Form 3CE |
| 31-10-2025 | “Furnishing of audit report relating to computation of capital gains in case of slump sale (if the assessee is required to submit return of income on October 31, 2025)” | Audit Report computation of capital gains |
| 31-10-2025 | “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 October 31, 2025)” | Form No. 10CCF |
| 31-10-2025 | “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 October 31, 2025)” | Section 80JJAA |
| 31-10-2025 | “Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)” | Section 115JB |
| 31-10-2025 | “Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25” | Audit Report U/S 115VW |
| 31-10-2025 | “Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by October 31, 2025)” | Exemption under section 10(4D) |
Recommended: Income Tax Return Filing Due Dates
GST Compliance Calendar of October 2025
| Due Dates | Compliance Particulars | Forms/(Filing Mode) |
|---|---|---|
| 11.10.2025 | The last date to file the GSTR-1 form is 11th October 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 |
| 13.10.2025 | Quartely (July-September) | GSTR 1 |
| 13.10.2025 | Monthly (September 2025) | IIF |
| 20.10.2025 | Annual Turnover of more than INR 5cr in the Previous FY | September 2025 | GSTR 3B |
| 20.10.2025 | Annual Turnover of up to INR 5cr in Previous FY | September 2025 | GSTR 3B |
| 22.10.2025 | Quartely (July-September) | GSTR 3B (G1) |
| 24.10.2025 | Quartely (July-September) | GSTR 3B (G2) |
| 13.10.2025 | All non-resident persons must file the GSTR-5 alongside the payment of GST on or before the given due date in September 2025. | GSTR 5 |
| 20.10.2025 | All the non-resident ODIAR services providers should file their monthly return GSTR-5A on or before the given due date of 20th October 2025, for the month of September 2025. | GSTR 5A |
| 13.10.2025 | Every Input Service Distributor (ISD) must file GSTR-6 on or before the given due date of 13th September for the period of September 2025. | GSTR 6 |
| 10.10.2025 | The due date for filing GSTR 7 for the period of September 2025 is 10th October. | GSTR-7 |
| 10.10.2025 | The due date for furnishing GSTR 8 for the period September 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 October. | GSTR 8 |
| 18.10.2025 | Quartely (July-September) | CMP-08 |
