April 2025 Compliance Calendar: GST, TDS, ROC & Labour Law
Author: Editorial Team | in, Updated on: April 02, 2025 | Category:
Overview : Navigating India's complex regulatory landscape requires meticulous planning and timely compliance. April 2025 brings numerous critical deadlines across taxation, labour laws, and industry-specific regulations that businesses must adhere to. This comprehensive compliance calendar outlines all significant due dates for GST returns, TDS/TCS payments, ROC filings, labour law obligations, and startup-specific requirements, including Shops & Establishment renewals and FSSAI compliance. Missing these deadlines can result in substantial penalties, interest charges, and operational disruptions, making proactive compliance management essential for business continuity and financial health.
Income Tax Act, 1961 & Rules
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 07-April-2025 | Deposit of TDS/TCS (Govt. Deductor/Collector) | March 2025 | Deposit of Tax Deducted/Collected at Source by an office of the Government for March 2025. (Payment on the same day if tax is paid without an Income-tax Challan). |
| 07-April-2025 | Uploading Form 27C Declarations | March 2025 | Uploading declarations received in Form 27C (for TCS at lower/nil rate) from buyer/licensee/lessee during March 2025. |
| 14-April-2025 | Issue TDS Certificates (Sec 194-IA/IB/M/S) | February 2025 | Issuance of TDS Certificates (Form 16B/16D/16E) for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S during February 2025. |
| 15-April-2025 | Filing Form 15CC (Foreign Remittances) | Q4 FY 2024-25 (Jan-Mar) | Quarterly statement by Authorized Dealers regarding foreign remittances (Form 15CC) for the quarter ending March 2025 (Rule 37BB). |
| 15-April-2025 | Filing Form 3BB (Stock Exchange) | March 2025 | Furnishing statement (Form 3BB) by a stock exchange detailing transactions where client codes were modified post-registration, for March 2025. |
| 15-April-2025 | Filing Statement (Recognised Associations) | March 2025 | Furnishing statement by a recognised association detailing transactions where client codes were modified post-registration, for March 2025. |
| 15-April-2025 | Filing Form 24G (Govt. TDS/TCS without Challan) | March 2025 | Furnishing Form 24G by a Government office where TDS/TCS for March 2025 was paid without challan production. |
| 30-April-2025 | Furnish TDS Challan-cum-Statement (Sec 194-IA/IB/M/S) | March 2025 | Furnishing of Challan-cum-statement (Form 26QB/26QC/26QD/26QE) for TDS under Sections 194-IA, 194-IB, 194M, 194S deducted in March 2025. |
| 30-April-2025 | Deposit TDS (Non-Govt. Deductor) | March 2025 | Deposit of Tax Deducted at Source (TDS) by all assessee other than an office of the Government for the month of March 2025. |
| 30-April-2025 | Filing Form 61 (Details of Form 60) | H2 FY 2024-25 (Oct-Mar) | E-filing declaration (Form 61) detailing particulars of Form No. 60 received during the period October 1, 2024, to March 31, 2025. |
| 30-April-2025 | Upload Form 15G/15H Declarations | Q4 FY 2024-25 (Jan-Mar) | Uploading declarations received from recipients in Form 15G/15H during the quarter ending March 2025 (Rule 29C). |
| 30-April-2025 | Deposit Quarterly TDS (AO Permitted) | Q4 FY 2024-25 (Jan-Mar) | Deposit of TDS for Jan-Mar 2025 quarter when Assessing Officer has permitted quarterly deposit under sections 192, 194A, 194D or 194H. |
| 30-April-2025 | File Sovereign Wealth Fund Intimation | Q4 FY 2024-25 (Jan-Mar) | Intimation by Sovereign Wealth Fund (Form II under Rule 2DBC) regarding investments made in India for the quarter ending March 31, 2025. |
Goods and Services Tax (CGST Act, 2017 & Rules)
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 10-April-2025 | Filing GSTR-7 (GST TDS Return) | March 2025 | Filing monthly return (GSTR-7) by persons required to deduct TDS under GST for March 2025. |
| 10-April-2025 | Filing GSTR-8 (GST TCS Return - E-comm) | March 2025 | Filing monthly return (GSTR-8) by e-commerce operators required to collect TCS under GST for March 2025. |
| 11-April-2025 | Filing GSTR-1 (Monthly Filers) | March 2025 | Filing Statement of Outward Supplies (GSTR-1) for March 2025 by taxpayers with turnover > 5 Cr OR those <= 5 Cr opted for monthly filing. |
| 13-April-2025 | Filing GSTR-1 (QRMP Quarterly Return) | Q4 FY 2024-25 (Jan-Mar) | Filing quarterly Statement of Outward Supplies (GSTR-1) for Jan-Mar 2025 by taxpayers with turnover <= 5 Cr opted for QRMP Scheme. |
| 13-April-2025 | Filing GSTR-6 (ISD Return) | March 2025 | Filing monthly return (GSTR-6) by Input Service Distributors for March 2025. |
| 13-April-2025 | Filing GSTR-5 (Non-Resident Return) | March 2025 | Filing monthly return (GSTR-5) by Non-Resident Taxable Persons for March 2025. |
| 18-April-2025 | Filing CMP-08 (Composition Scheme) | Q4 FY 2024-25 (Jan-Mar) | Filing statement-cum-challan (Form CMP-08) for payment of self-assessed tax by Composition levy taxpayers for the quarter Jan-Mar 2025. |
| 20-April-2025 | Filing GSTR-3B (Monthly Filers) | March 2025 | Filing summary return and payment of tax (GSTR-3B) for March 2025 by taxpayers with turnover > 5 Cr OR those <= 5 Cr opted for monthly filing. |
| 20-April-2025 | Filing GSTR-5A (OIDAR Return) | March 2025 | Filing monthly return (GSTR-5A) by OIDAR service providers for March 2025. |
| 22-April-2025 | Filing GSTR-3B (QRMP - Group A States) | Q4 FY 2024-25 (Jan-Mar) | Quarterly Return & Tax Payment for QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep (Sec 39(1) & Rule 61) for Q4 2024-25. |
| 24-April-2025 | Filing GSTR-3B (QRMP - Group B States) | Q4 FY 2024-25 (Jan-Mar) | Quarterly Return & Tax Payment for QRMP taxpayers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi (Sec 39(1) & Rule 61) for Q4 2024-25. |
| 25-April-2025 | Filing ITC-04 (Job Work Details) | FY 24-25 / H2 FY 24-25 | Filing statement of goods dispatched to/received from a job worker (ITC-04). Annual (FY 24-25) if turnover > 5 Cr; Half-yearly (Oct'24-Mar'25) if turnover <= 5 Cr. |
| 30-April-2025 | Filing GSTR-4 (Composition Annual Return) | FY 2024-25 | Filing Annual Return (GSTR-4) by Composition Scheme taxpayers for the Financial Year 2024-25. |
Companies Act, 2013 & Rules
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 30-April-2025 | Filing Form MSME-1 | H2 FY 2024-25 (Oct-Mar) | Half-yearly return (Form MSME-1) regarding outstanding payments to Micro and Small Enterprises for the period October 1, 2024, to March 31, 2025. |
| Starts 01-April-2025 | Director KYC (DIR-3 KYC) Process | Financial Year 2025-26 | Window opens for annual KYC verification (Form DIR-3 KYC or Web-based) for all Directors holding a DIN as of 31st March 2025. Actual Filing Due Date is September 30, 2025. |
Labour Laws (EPF & MP Act, 1952; ESI Act, 1948)
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 15-April-2025 | Deposit PF Contributions | March 2025 | Deposit of Employees' Provident Fund (PF) contribution & administrative charges for March 2025. |
| 15-April-2025 | Deposit ESI Contributions | March 2025 | Deposit of Employees' State Insurance (ESI) contributions for March 2025. |
| 25-April-2025 | File PF Return (ECR) | March 2025 | Filing of Electronic Challan cum Return (ECR) for PF contributions for March 2025. |
Foreign Trade (Development and Regulation) Act, 1992
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| Starts 01-April-2025 | Update/Validate IEC | Financial Year 2025-26 | Mandatory annual updation/validation of Import Export Code (IEC) details on the DGFT portal must be done between April-June 2025. Actual Due Date is June 30, 2025, to avoid deactivation. |
State Specific Laws (Examples)
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 20-April-2025 | Professional Tax Payment (Karnataka - Monthly) | March 2025 | Example: Due date for deposit of Professional Tax deducted from employees' salaries by registered employers (RC holders) in Karnataka for March 2025. (Verify state rules). |
| 30-April-2025 | Professional Tax Payment (Maharashtra) | March 2025 / FY 25-26 | Example: Due date for deposit of PTRC (Registration - monthly tax on employees) for March 2025 and PTEC (Enrolment - annual tax on company/professionals) for FY 2025-26 in Maharashtra. |
| Check Rules | Shops & Establishment Act Compliance | Varies by State | Check renewal dates, fee payments, and other compliances under the applicable State's Shops and Establishment Act. Some states have renewals due around the start of the FY (April). |
Disclaimer: This calendar provides a general overview of common compliance requirements. Dates and requirements may vary based on specific circumstances, notifications, and state laws. It is advisable to consult official government portals and seek professional advice for accuracy and applicability.
Conclusion
Staying on top of compliance requirements is crucial for business success in India's dynamic regulatory environment. While this calendar covers major April 2025 deadlines, regulations frequently evolve, requiring constant vigilance. SetIndiabiz offers comprehensive compliance management solutions tailored to businesses of all sizes, from startups to established enterprises. Our team of experts provides timely alerts, simplified filing processes, and personalised guidance to ensure your business remains fully compliant. Partner with SetIndiabiz to transform compliance from a burden into a strategic advantage, allowing you to focus on growing your business while we handle the regulatory complexities. Contact us today to learn how our compliance solutions can support your business goals.
Disclaimer : The information provided in this blog post is for general informational purposes only and does not constitute legal, tax, or financial advice. While we strive to keep the information accurate and up-to-date, regulatory requirements frequently change. Readers should verify all information from official government portals or publications before taking any action. SetIndiabiz shall not be held liable for any errors, omissions, or any actions taken based on the information provided. Consultation with qualified professionals is strongly recommended for specific compliance requirements applicable to your business circumstances.
Author Bio
Editorial Team | in
Setindiabiz Editorial Team is a multidisciplinary collective of Chartered Accountants, Company Secretaries, and Advocates offering authoritative insights on India’s regulatory and business landscape. With decades of experience in compliance, taxation, and advisory, they empower entrepreneurs and enterprises to make informed decisions.