December 2025 Compliance Calendar: GST, TDS, ROC & Labour Law
December 2025 is the most critical compliance month of the year, with multiple year-end deadlines converging. Key deadlines include: ITR for audit cases by December 10, 2025; GSTR-9 Annual Return by December 31, 2025; MGT-7/MGT-7A & AOC-4 for FY 2024-25 by December 31, 2025 (without additional fees under MCA V3 transition relief); and Belated/Revised ITR by December 31, 2025. Timely completion of these filings is essential to avoid penalties and close the compliance year successfully.
Most Important Due Dates for December 2025 (Risk-Prioritised)
| No | Governing Law | Compliance Due | Due Date (Dec 2025) | Who Should File / Brief Particulars |
|---|---|---|---|---|
| 1 | Income Tax Act, 1961 | ITR for Audit Cases | 10 Dec 2025 | Companies, partnerships & entities requiring audit u/s 44AB for AY 2025-26. Extended from 31 Oct 2025 vide CBDT Circular No. 15/2025 dated 29 October 2025. |
| 2 | CGST Act, 2017 | GSTR-9 Annual Return | 31 Dec 2025 | All regular GST-registered taxpayers with aggregate turnover exceeding Rs. 2 crore for FY 2024-25. GSTR-9C is also due for turnover > Rs. 5 crore. |
| 3 | Companies Act, 2013 | Annual Return (MGT-7/MGT-7A) | 31 Dec 2025 | All companies for FY 2024-25. No additional fees under MCA V3 transition relief (General Circular No. 06/2025 dated 17 Oct 2025). |
| 4 | Companies Act, 2013 | AOC-4 (Financial Statements) | 31 Dec 2025 | All companies for FY 2024-25. Includes AOC-4 CFS, XBRL, NBFC variants—no additional fees until 31 Dec 2025. |
| 5 | Income Tax Act, 1961 | Belated/Revised ITR | 31 Dec 2025 | Taxpayers who missed the original ITR deadline for AY 2025-26. Late fee of Rs. 1,000/Rs. 5,000 applies u/s 234F. |
| 6 | CGST Act, 2017 | GSTR-3B (Monthly) | 20 Dec 2025 | Monthly summary return for taxpayers with turnover > Rs. 5 crore for November 2025. |
Income Tax & TDS Compliance – December 2025
December 2025 marks critical year-end deadlines for income tax compliance. The extended ITR deadline for audit cases falls on December 10, 2025, while belated returns must be filed by December 31, 2025. Here is the complete breakdown:
| Due Date | Purpose | Period | Description |
|---|---|---|---|
| 07 Dec 2025 | Deposit of TDS/TCS (Challan 281) | Nov 2025 | Monthly deposit of TDS/TCS deducted during November 2025. |
| 10 Dec 2025 | ITR for Audit Cases | AY 2025-26 | An extended deadline for companies and assessees required to undergo a tax audit u/s 44AB. CBDT extended from 31 October 2025 vide Circular No. 15/2025 dated 29 October 2025. |
| 15 Dec 2025 | Advance Tax – Third Instalment | FY 2025-26 | 75% of the estimated tax liability for the current financial year is to be paid by this date. |
| 15 Dec 2025 | TDS Certificate (Form 16B/16C/16D) | Oct 2025 | Issue TDS certificates for property purchase (16B), rent (16C), and payments to contractors/professionals (16D) for October 2025. |
| 30 Dec 2025 | TDS Challan-cum-Statement (194-IA/IB/M) | Nov 2025 | For TDS on property purchase, rent by individuals/HUF exceeding Rs. 50,000 p.m., and contractual payments exceeding Rs. 50 lakh. |
| 31 Dec 2025 | Belated/Revised ITR | AY 2025-26 | Last date to file belated return u/s 139(4) or revised return u/s 139(5) for FY 2024-25. Late fee u/s 234F: Rs. 1,000 (income up to Rs. 5 lakh) or Rs. 5,000 (income above Rs. 5 lakh). |
Important Notes for ITR Filing:
- Belated returns attract interest u/s 234A at 1% per month on unpaid tax. Losses (except house property) cannot be carried forward in belated returns. The option to choose the old tax regime is lost in belated returns. Tax audit report is required to be furnished by 10 November 2025, and the return of income by 10 December 2025, as per CBDT Circular No. 15/2025.
- Suppose you miss the 31 December 2025 deadline for belated/revised ITR. In that case, you can only file an Updated Return (ITR-U) u/s 139(8A) with additional tax at the rates prescribed under section 140B (currently 25% or 50% of the tax and interest payable, depending on when it is filed).
Goods and Services Tax (GST) – December 2025
December 2025 is particularly significant for GST compliance, as the annual return (GSTR-9) deadline falls on 31 December 2025. Below are all GST-related due dates:
| Due Date | Purpose (Form) | Period | Description |
|---|---|---|---|
| 10 Dec 2025 | GSTR-7 / GSTR-8 | Nov 2025 | Returns for GST TDS/TCS by deductors and e-commerce operators. |
| 11 Dec 2025 | GSTR-1 (Monthly) | Nov 2025 | Monthly outward supplies for taxpayers with turnover > Rs. 5 crore or monthly filers. |
| 13 Dec 2025 | IFF (QRMP) | Nov 2025 | Optional B2B invoice upload by QRMP taxpayers (M2 of Q3: Oct-Dec 2025). |
| 13 Dec 2025 | GSTR-5 | Nov 2025 | Non-Resident Taxable Persons’ monthly return. |
| 13 Dec 2025 | GSTR-6 | Nov 2025 | Input Service Distributor (ISD) return – ITC received and distributed. |
| 20 Dec 2025 | GSTR-5A | Nov 2025 | OIDAR (Online Information and Database Access or Retrieval) service providers’ monthly return. |
| 20 Dec 2025 | GSTR-3B (Monthly) | Nov 2025 | Monthly summary return for taxpayers with turnover > Rs. 5 crore. |
| 25 Dec 2025 | PMT-06 (QRMP) | Nov 2025 | Monthly tax payment by QRMP taxpayers for November 2025 (M2 of Q3). |
| 31 Dec 2025 | GSTR-9 (Annual Return) | FY 2024-25 | Annual return for all regular taxpayers with turnover > Rs. 2 crore. Taxpayers with turnover up to Rs. 2 crore are exempt (Notification 15/2025-CT dated 17 Sept 2025). |
| 31 Dec 2025 | GSTR-9C (Reconciliation Statement) | FY 2024-25 | Self-certified reconciliation statement for taxpayers with turnover > Rs. 5 crore. |
Key GSTR-9/9C Updates for FY 2024-25: Exemption from filing GSTR-9 applies for taxpayers with aggregate turnover up to Rs. 2 crore (Notification 15/2025-CT dated 17 September 2025). GSTR-9/9C formats continue to require detailed ITC break-up, including reversals under Rule 37A and Rule 38, and ITC of earlier years claimed in the current year, as per updated CBIC instructions. GSTR-9C is now self-certified; CA/CMA certification is no longer mandatory (applicable from FY 2020-21 onwards). Taxpayers are advised to file GSTR-9 only after 1 December 2025 to ensure complete auto-population of Table 8A data.
Companies Act & LLP Compliance (ROC Filings) – December 2025
December 2025 is the final month for filing annual returns and financial statements for FY 2024-25 without additional fees under MCA’s V3 transition relief. Here is what companies and LLPs need to complete:
| Due Date | Purpose (Form) | Authority | Description |
|---|---|---|---|
| 31 Dec 2025 | Form MGT-7 / MGT-7A (Annual Return) | MCA/ROC | Annual return for FY 2024-25. No additional fees until 31 Dec 2025 under MCA V3 transition relief (General Circular No. 06/2025 dated 17 Oct 2025). |
| 31 Dec 2025 | Form AOC-4 (Financial Statements) | MCA/ROC | Financial statements for FY 2024-25. Includes AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS). No additional fees until 31 Dec 2025. |
The Important MCA V3 Filing Requirements:
- New MCA V3 e-forms require uploading geotagged photographs of the registered office showing the name board compliant with Section 12 (English + regional language). The forms must be digitally signed by a director using a valid DSC. The relaxation does NOT extend AGM deadline – companies must still hold AGM as per Section 96 of the Companies Act, 2013.
- Note: In practice, many professionals ensure a director/KMP appears in photographs for AOC-4 filings, but MCA’s General Circular 06/2025 itself does not explicitly mandate that a director must appear in the photo or that the same director must sign the form.
- Post 31 December 2025: Filings after 31 Dec 2025 will attract normal and additional fees at Rs. 100/day as per the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original due date.
- LLP Compliance Note: The December 31, 2025, relaxation applies only to Companies. LLPs follow separate due dates. Form 11 (Annual Return) is due by 30th May each year. Form 8 (Statement of Account & Solvency) is due by 30th October each year. The penalty for late filing is Rs. 100 per day per form, with no maximum cap.
Labour Law Compliance (EPF & ESI) – December 2025
Employers must ensure the timely deposit of EPF and ESI contributions to avoid penalties and interest. Below are the due dates for December 2025:
| Due Date | Compliance | Period | Particulars |
|---|---|---|---|
| 15 Dec 2025 | EPF & ESI Contributions | Wage Month: Nov 2025 | Deposit contributions and file ECR (Electronic Challan cum Return). Delays attract interest at 12% p.a. u/s 7Q of the EPF Act plus damages at 1% per month of the arrears (as per the amended para 32A of the EPF Scheme and related June 2024 notifications). |
EPF/ESI Contribution Rates:
EPF contribution is 12% by the employee and 12% by the employer. The employer’s 12% is split into 3.67% for EPF and 8.33% for EPS. ESI contribution is 0.75% by the employee and 3.25% by the employer, applicable to employees earning up to Rs. 21,000 per month.
Late payment consequences include interest at 12% p.a. on EPF delays plus damages at 1% per month of arrears for EPF (post-June 2024 amendments), and penalties under the ESI Act as per applicable regulations. Additionally, employees’ EPF/ESI contributions paid after the statutory due date are generally disallowed as a deduction under section 36(1)(va) of the Income Tax Act, and delayed employer contributions are governed by section 43B.
Foreign Trade (DGFT) & RBI – December 2025
| Due Date | Purpose (Form) | Period | Description |
|---|---|---|---|
| ~1st week of Dec | RBI Form ECB-2 | Nov 2025 | Monthly ECB (External Commercial Borrowing) returns are due within seven working days of the month-end. |
| 15 Dec 2025 | FC-GPR | As applicable | Report to RBI within 30 days of allotment of shares to foreign investors under the FDI route. |
| 15 Dec 2025 | FC-TRS | As applicable | Report transfer of shares between resident and non-resident within 60 days of transfer. |
State-Specific Compliances (Professional Tax) – December 2025
Important: Professional Tax slabs and due dates are state-specific and change frequently through State Finance Acts and notifications. The table below is illustrative only and is not intended to reflect up-to-date legal rates. Always verify on the respective State PT portal (Commercial Tax / Profession Tax department) before filing.
| State | Due Date (Dec) | Frequency | Income Slabs (Illustrative) |
|---|---|---|---|
| Andhra Pradesh | 10 Dec | Monthly | Up to Rs. 15,000: Nil; Rs. 15,001–Rs. 20,000: Rs. 150/month; Above Rs. 20,000: Rs. 200/month |
| Telangana | 10 Dec | Monthly | Up to Rs. 15,000: Nil; Rs. 15,001–Rs. 20,000: Rs. 150/month; Above Rs. 20,000: Rs. 200/month |
| Karnataka | 20 Dec | Monthly | Up to Rs. 25,000: Nil; Above Rs. 25,000: Rs. 200/month (Rs. 2,500/annum) |
| Assam | 28 Dec | Monthly | Up to Rs. 10,000: Nil; Rs. 10,001–Rs. 15,000: Rs. 150/month; Rs. 15,001–Rs. 25,000: Rs. 180/month; Above Rs. 25,000: Rs. 208/month |
| West Bengal | 21 Dec | Monthly | Up to Rs. 10,000: Nil; Rs. 10,001–Rs. 15,000: Rs. 110/month; Rs. 15,001–Rs. 25,000: Rs. 130/month; Rs. 25,001–Rs. 40,000: Rs. 150/month; Above Rs. 40,000: Rs. 200/month |
| Maharashtra | 31 Dec | Monthly/Annual | Male: Up to Rs. 7,500: Nil; Rs. 7,501–Rs. 10,000: Rs. 175/month; Above Rs. 10,000: Rs. 200/month. Female: Up to Rs. 25,000: Nil; Above Rs. 25,000: Rs. 200/month |
December 2025 Non-Compliance Penalty Matrix (Quick Reference)
Note: The figures below are illustrative, based on current per-day late fee provisions. Actual penalties should be computed on the respective portals or in accordance with the latest notifications. ROC penalties are calculated at Rs. 100/day; GST and other penalties vary by provision.
| Compliance | Penalty Structure | Additional Consequences |
|---|---|---|
| ITR (Audit Cases) | Interest u/s 234A starts from due date; Late fee Rs. 5,000 u/s 234F | Loss carry-forward restricted; scrutiny risk increases. |
| Belated ITR | Rs. 1,000 (income up to Rs. 5 lakh) or Rs. 5,000 (income above Rs. 5 lakh) + interest | Loss carry-forward lost; old regime option forfeited; after 31 Dec must file ITR-U with 25% or 50% additional tax. |
| MGT-7/7A | Rs. 100/day from the original due date | Additional penalties under Section 92(5); director liability. |
| AOC-4 | Rs. 100/day from the original due date | Additional fee; adjudication penalties possible. |
| GSTR-9 | Late fee per day of delay under Section 47 of the CGST Act, subject to caps as % of turnover | Refer to the latest CBIC/State GST notifications for exact per-day rates and caps applicable to your turnover. |
| GSTR-3B (Monthly) | Late fee is Rs. 50 per day (Rs. 20 per day for nil returns), subject to the per-return maximum limits notified for different turnover slabs (as per Notification 19/2021-Central Tax and subsequent amendments); interest at 18% p.a. on unpaid tax | ITC mismatch notices are possible. |
| EPF/ESI | Interest at 12% p.a. on delays (PF) plus damages at 1% per month of arrears for EPF (post-June 2024 amendments) | Penalties under the ESI Act; disallowance under the Income Tax Act for delayed employees’ contributions. |
FAQ’s
What is the last date for filing ITR for audit cases in December 2025?
Can I file a belated ITR after 31 December 2025?
Is GSTR-9 mandatory for all GST-registered taxpayers?
What is the penalty for late filing of MGT-7 and AOC-4?
What are the new requirements for filing AOC-4 and MGT-7 on the MCA V3 portal?
What happens if I miss the GSTR-9 deadline?
Is CA certification required for GSTR-9C?
Disclaimer: This general guidance calendar reflects laws/notifications as of November 29, 2025, incorporating MCA General Circular No. 06/2025 dated 17 October 2025, CBDT Circular No. 15/2025 dated 29 October 2025, and CGST Notification 15/2025-CT dated 17 September 2025. Regulations may change; confirm on official MCA/CBDT/CBIC portals. This is not legal or tax advice. Consult professionals for specific situations. SetIndiabiz offers complete compliance support—alerts, expert advice, and streamlined filings—to help you focus on growth. Transform compliance into a strategic advantage.
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