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 September 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 September 2025 calendar:
September 2025 Compliance Calendar of Income Tax
| Due Date | Description | Section |
|---|---|---|
| 07-09-2025 | “Due date for deposit of Tax deducted/collected for the month of August, 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 of an Income-tax Challan” | Tax Deducted/Collected |
| 07-09-2025 | “Uploading of declarations received in Form 27C from the buyer in the month of August, 2025” | Form 27C |
| 14-09-2025 | “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 July 2025” | Section 194-IA, 194-IB, 194M and 194S (by specified person) |
| 15-09-2025 | “Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2025 has been paid without the production of a challan” | Form 24G |
| 15-09-2025 | “Second instalment of advance tax for the assessment year 2026-27” | Advance Tax |
| 15-09-2025 | “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 August, 2025” | Form no. 3BB |
| 16-09-2025 | “Return of income for the assessment year 2025-26 for all assessee other than (a) Corporate-assessee (b) Non-corporate assessee (whose books of account are required to be audited) (c) Partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies (d) An assessee who is required to furnish a report under section 92E.” | Assessment Year 2025-26 |
| 16-09-2025 | “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 July 31, 2025)*” | Scientific Research |
| 16-09-2025 | “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 July 31, 2025)*” | Under Section 115BBF |
| 16-09-2025 | “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 July 31, 2025)*” | Section 80GG |
| 16-09-2025 | “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 July 31, 2025)” | Alternative Investment Fund |
| 16-09-2025 | “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 July 31, 2025)” | Section 80RRB |
| 16-09-2025 | “Furnishing of particulars for claiming relief under section 89 (if the assessee is required to submit return of income by July 31, 2025)” | Section 89 |
| 16-09-2025 | “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 the assessee is required to submit return of income by July 31, 2025)” | Section 89A |
| 16-09-2025 | “Exercising the option to opt-out from the new tax regime under section 115BAC (if assessee is required to submit return of income by July 31, 2025)” | Under Section 115BAC |
| 16-09-2025 | “Exercising the option to opt for alternative tax regime under section 115BAD by co-operative society (if assessee is required to submit return of income by July 31, 2025)” | Section 115BAD |
| 16-09-2025 | “Exercising the option to opt for alternative tax regime under section 115BAE by co-operative society (if assessee is required to submit return of income by July 31, 2025)” | Section 115BAE |
| 16-09-2025 | “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 July 31, 2025)” | Section 45(4) |
| 16-09-2025 | “Submission of a report from a Chartered Accountant for the previous year 2024-25 relating to arm’s length price of the remuneration paid by an eligible investment fund to the fund manager (if the assessee is required to submit return of income by July 31, 2025)” | Chartered Accountant |
| 16-09-2025 | “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 July 31, 2025)” | Section 80QQB |
| 30-09-2025 | “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 August, 2025” | Section 194-IA, 194-IB,194M and 194S (by specified person) |
| 30-09-2025 | “Due date for filing of audit report under section 44AB for the assessment year 2025-26 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2025)” | Section 44AB |
| 30-09-2025 | “Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2025)” | Form 9A |
| 30-09-2025 | “Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2025)” | Form no. 10 |
| 30-09-2025 | ”Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution” | Form no. 10B/10BB |
| 30-09-2025 | “Furnishing audit report in Form 3AC 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)” | Form 3AC |
| 30-09-2025 | “Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)” | Form 3AD |
| 30-09-2025 | “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 |
| 30-09-2025 | “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 |
| 30-09-2025 | “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)” | Section 35D(2)(a) |
| 30-09-2025 | “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)” | Form 3CE |
| 30-09-2025 | “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 |
| 30-09-2025 | “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 |
| 30-09-2025 | “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 |
| 30-09-2025 | “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 |
| 30-09-2025 | “Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025)” | Section 115JC |
| 30-09-2025 | “Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25” | Audit Report |
| 30-09-2025 | “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)” | Under Section 10(4D) |
| 30-09-2025 | “Furnishing of certificate issued by Chartered Accountant certifying annual statement of exempt income of specified fund, being a category-III AIF, under section 10(23FF)” | Under Section 10(23FF) |
Recommended: Income Tax Return Filing Due Dates
GST Compliance Calendar of September 2025
| Due Dates | Compliance Particulars | Forms/(Filing Mode) |
|---|---|---|
| 11.09.2025 | The last date to file the GSTR-1 form is 11th September 2025, for taxpayers having an annual aggregate turnover of more than INR 1.5 crore or the ones who have opted for the monthly return filing. | GSTR 1 |
| 13.09.2025 | Monthly (August 2025) | IIF |
| 20.09.2025 | Annual Turnover of more than INR 5cr in the Previous FY | August 2025 | GSTR 3B |
| 20.09.2025 | Annual Turnover of up to INR 5cr in Previous FY | August 2025 | GSTR 3B |
| 13.09.2025 | All non-resident persons must file the GSTR-5 alongside the payment of GST on or before the given due date in August 2025. | GSTR 5 |
| 20.09.2025 | All the non-resident ODIAR services providers should file their monthly return GSTR-5A on or before the given due date of 20th September 2025, for the month of August 2025. | GSTR 5A |
| 13.09.2025 | Every Input Service Distributor (ISD) must file GSTR-6 on or before the given due date of 13th September for the period of August 2025. | GSTR 6 |
| 10.09.2025 | The due date for filing GSTR 7 for the period of August 2025 is 10th September. | GSTR-7 |
| 10.09.2025 | The due date for furnishing GSTR 8 for the period August 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 September. | GSTR 8 |
