October 2025 Compliance Calendar: GST, TDS, ROC & Labour Law
October 2025 marks the most critical compliance month of FY 2025–26, featuring an unprecedented convergence of statutory obligations that demands strategic planning and meticulous execution. This month brings together four simultaneous pressure points that significantly impact businesses across India:
Executive Summary: October 2025 – Peak Compliance Convergence
- 🎯 Final Deadline Cluster: October 31 witnesses the convergence of high-stakes filings—ITR for audit cases under Section 139(1) of the Income Tax Act, 1961, and Q2 TDS returns (Forms 24Q/26Q/27Q) as per Section 200(3)—creating audit dependencies that require careful coordination.
- 📊 Q2 Quarterly Closure: The July–September quarter closing demands meticulous reconciliation across GST (QRMP scheme) under Section 39 of the CGST Act, 2017 and TDS systems, with staggered filing deadlines extending through October 24.
- 🏢 Post-AGM Corporate Rush: Companies face a compressed 30-day window under Section 137 of the Companies Act, 2013, after September AGMs to file Form AOC-4, placing most due dates between October 29–30.
- 👤 Director KYC Extension: MCA General Circular No. 04/2025 has extended the DIR-3 KYC filing deadline to October 15, 2025, without a late fee, providing crucial relief to directors.
⚠️ ITR Filing Deadline – Extension Watch
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Most Important Due Dates for October 2025 (Risk‑Prioritised) 🚨
| Risk | Governing Law | Compliance Due | Due Date (Oct 2025) | Who Should File / Brief Particulars |
|---|---|---|---|---|
| 🔴 | Income Tax Act, 1961 | ITR Filing (Audit Cases) | 31 Oct | Final ITR for FY 2024–25 for assessees subject to tax audit under Section 44AB; awaiting CBDT extension circular. |
| 🔴 | Income Tax Act, 1961 | Quarterly TDS Returns (24Q/26Q/27Q) | 31 Oct | File Q2 TDS statements under Section 200(3) for salary and non‑salary deductions. |
| 🔴 | Companies Act, 2013 | Form AOC-4 (Annual Filing) | 29 Oct | File financial statements within 30 days of AGM as per Section 137 (assuming AGM on Sep 30). |
| 🔴 | Companies Act, 2013 | DIR-3 KYC (Extended) | 15 Oct | Annual KYC for all DIN holders under Rule 12A; extended from Sep 30 without a late fee. |
| 🟡 | CGST Act, 2017 | GSTR‑3B (QRMP) | 22/24 Oct | Quarterly summary return under Section 39 for Q2 (due 22nd for Category 1 states; 24th for Category 2). |
| 🟡 | EPF & MP Act / ESI Act | PF & ESI Payment | 15 Oct | Deposit EPF/ESI contributions for September 2025 wage month under Section 6 of the EPF Act. |
| 🟢 | Income Tax Act, 1961 | TCS Statement (27EQ) | 15 Oct | Quarterly TCS statement under Section 206C for Q2. |
| 🟢 | Income Tax Act, 1961 | Property TDS Forms (26QB/26QC/26QD) | 30 Oct | Challan‑cum‑statement under Section 194-IA for September 2025 transactions (within 30 days). |
| 🟢 | Income Tax Act, 1961 | TCS Certificate (27D) | 30 Oct | Issue quarterly TCS certificates under Rule 31AB for Q2. |
| 🟢 | CGST Act, 2017 | GSTR‑1 (Quarterly) | 13 Oct | Outward supplies for Q2 under the QRMP scheme as per Section 37. |
Note: Monthly GST filers must also file GSTR-3B (Monthly) for September 2025, which is due approximately October 20. Please verify specific dates through your GSTN portal based on your registration profile.
Director Identification Number (DIN) DIR-3 KYC – Extended Deadline Alert 👤
| Compliance | Original Due Date | Extended Due Date | Current Status | Action Required |
|---|---|---|---|---|
| Form DIR-3 KYC | 30 Sep 2025 | 15 Oct 2025 | ACTIVE | File immediately without a late fee before October 15 |
Important Extension Notice: The Ministry of Corporate Affairs issued General Circular No. 04/2025 on September 29, 2025, extending the deadline for filing e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without filing fee from September 30, 2025, to October 15, 2025. MCA Extends DIR-3-KYC Filing Deadline without fee to October 15, 2025. This extension provides crucial relief to directors who haven’t completed their annual KYC.
Income Tax & TDS Compliance – October 2025 💰
| Due Date | Purpose | Period | Description & Legal Provision |
|---|---|---|---|
| 07 Oct 2025 | Deposit of TDS/TCS (Challan 281) | Sep 2025 | The tax on sit taxis is deducted/collected at source under Section 200(1) and Section 206C(3). |
| 15 Oct 2025 | TCS Statement (Form 27EQ) | Q2 (Jul–Sep 2025) | File quarterly TCS return under Section 206C(3A). |
| 30 Oct 2025 | Property TDS Forms (26QB/26QC/26QD) | Sep 2025 | File challan‑cum‑statement under Section 194-IA/194-IB/194M within 30 days of the month‑end. |
| 30 Oct 2025 | TCS Certificate (Form 27D) | Q2 (Jul–Sep 2025) | Issue quarterly TCS certificates as per Rule 31AB. |
| 31 Oct 2025 | Quarterly TDS Returns (24Q/26Q/27Q) | Q2 (Jul–Sep 2025) | File salary and non‑salary TDS statements under Section 200(3). |
| 31 Oct 2025 | ITR Filing (Audit Cases) | FY 2024–25 | Statutory ITR due date under Section 139(1) read with Explanation 2; extension pending CBDT notification. |
Important Note: As of April 1, 2025, Section 194T becomes effective, mandating partnership firms and LLPs to deduct 10% TDS on payments such as salary, remuneration, commission, bonus, or interest made to partners if the total cost exceeds ₹20,000 in a financial year. While this doesn’t affect October 2025 filings, firms should begin system preparations now.
Recommendations: Align closely with your chartered accountant to ensure tax audit report completion under Section 44AB and timely ITR/TDS filings. Reconcile deductee data through the TRACES portal, validate PAN/Aadhaar linkage under Section 206AA, and verify Form 26AS entries well before October 25 to avoid rejections.
Goods and Services Tax (GST) Compliance – October 2025 📊
| Due Date | Purpose (Form) | Period | Description & Legal Provision |
|---|---|---|---|
| 10 Oct 2025 | GSTR‑7 / GSTR‑8 | Sep 2025 | Returns for GST TDS/TCS under Sections 51 and 52 of the CGST Act. |
| 11 Oct 2025 | GSTR‑1 (Monthly) | Sep 2025 | Monthly outward supplies under Section 37 (turnover exceeding ₹ five crore). |
| 13 Oct 2025 | GSTR‑1 (Quarterly) | Q2 (Jul–Sep 2025) | QRMP taxpayers – quarterly outward supplies under Section 37. |
| 18 Oct 2025 | CMP‑08 | Q2 (Jul–Sep 2025) | Composition scheme statement‑cum‑challan under Section 10. |
| ~20 Oct 2025 | GSTR‑3B (Monthly) | Sep 2025 | Monthly summary return under Section 39 (where applicable). |
| 22/24 Oct 2025 | GSTR‑3B (Quarterly – QRMP) | Q2 (Jul–Sep 2025) | 22nd for Category 1 states; 24th for Category 2 states under Rule 61(5). |
QRMP State Categories (for 22nd/24th October Due Date)
- Category 1 (Due: 22 Oct 2025): Chhattisgarh, Madhya Pradesh, Gujarat, Dadra & Nagar Haveli, Daman & Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman & Nicobar Islands, Telangana, Andhra Pradesh
- Category 2 (Due: 24 Oct 2025): Jammu & Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Mizoram, Manipur, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha
Recommendations: Complete Q2 sales/purchase reconciliation through GSTR‑2B matching, verify e‑invoice IRN generation compliance under Rule 48(4), and conduct input tax credit reconciliation before filing. Utilise Form DRC‑03 proactively if any liability gaps are detected during reconciliation.
Companies Act & LLP Compliance (ROC Filings) – October 2025 🏢
| Due Date | Purpose (Form) | Authority | Description & Legal Provision |
|---|---|---|---|
| 29 Oct 2025 | Form AOC‑4 | MCA/ROC | File financial statements, Board’s Report, and Auditor’s Report within 30 days of AGM under Section 137 (assumed AGM on Sep 30, 2025). |
Note: Annual Return Form MGT‑7/7A is due within 60 days of AGM under Section 92(4) (typically late November 2025, where AGM was held on September 30).
Recommendations: File AOC‑4 immediately after AGM adoption to avoid last‑minute MCA portal congestion. Keep MGT‑7/7A workings ready in parallel, ensuring all resolutions and board changes are accurately reflected.
Labour Law Compliance (EPF & ESI) – October 2025 👷
| Due Date | Compliance | Period | Particulars & Legal Provision |
|---|---|---|---|
| 15 Oct 2025 | EPF & ESI Contributions | Wage Month: Sep 2025 | Deposit contributions under Section 6 of the EPF Act and Section 39 of the ESI Act. Late deposits attract 12% p.a. interest and damages ranging from 5% to 25% under Section 14B. |
Foreign Trade (DGFT) & RBI Compliance – October 2025 🌐
| Due Date | Purpose (Form) | Period | Description & Legal Provision |
|---|---|---|---|
| ~10 Oct 2025 | RBI Form ECB‑2 | Sep 2025 | Monthly return for External Commercial Borrowings under FEMA Regulations – due within seven working days from the month‑end under the Master Direction of the ECB. |
Recommendations: Reconcile ECB drawdowns, repayments, interest calculations, and hedging arrangements before submission to ensure accuracy and FEMA compliance under RBI Master Directions.
State‑Specific Compliances (Professional Tax) – October 2025
The following table provides state-wise Professional Tax deadlines under the respective State Professional Tax Acts. Verify specific dates on respective state portals, as amendments may occur:
| State | Due Date (Oct 2025) | Frequency | Indicative Slab/Notes & Legal Provision |
|---|---|---|---|
| Andhra Pradesh | 10 Oct | Monthly | ₹150–₹200 per employee under AP Tax on Professions Act; due on the 10th. |
| Telangana | 10 Oct | Monthly | ₹150–₹200 per employee under Telangana Tax on Professions Act; due on the 10th. |
| Gujarat | 15 Oct | Monthly | Due on the 15th of each month under the Gujarat Professional Tax Act. |
| Karnataka | 20 Oct | Monthly | Due on the 20th of each month under the Karnataka Tax on Professions Act. |
| West Bengal | 21 Oct | Monthly | Due on the 21st of each month under the West Bengal State Tax on Professions Act. |
| Assam | 28 Oct | Monthly | Due on the 28th of each month under the Assam Professions Tax Act. |
| Maharashtra | 31 Oct | Monthly/Annual | Monthly, if the liability threshold is met under the Maharashtra State Tax on Professions Act. |
| Tamil Nadu | 31 Oct | Half‑yearly | Typical due Sep 30/Mar 31 under Tamil Nadu Tax on Professions Act; October for delayed filings. |
Disclaimer: This compliance calendar serves as general guidance only and reflects laws and regulations as of September 30, 2025, including the latest MCA General Circular No. 04/2025. Laws, notifications, and interpretations are subject to change without notice. This document does not constitute legal, tax, or professional advice. Please consult qualified chartered accountants, company secretaries, or legal professionals for advice tailored to your specific circumstances. The author and publisher expressly disclaim liability for any loss or damage arising from reliance on this information.
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