September 2025 Compliance Calendar: GST, TDS, ROC & Labour Law
Overview : September 2025 marks a critical juncture in India’s compliance calendar, as it witnesses the convergence of multiple statutory deadlines under various legislations. The month features the extended deadline for filing Income Tax Returns under Section 139(1) of the Income Tax Act, 1961, for non-audit cases, coinciding with the second instalment of Advance Tax under Section 211. Companies face crucial deadlines under the Companies Act, 2013, including the last date for conducting Annual General Meetings (AGM) as per Section 96(1) and mandatory DIR-3 KYC filing under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. With the second quarter of FY 2025-26 concluding, this comprehensive guide navigates through Income Tax, GST under the CGST Act 2017, ROC filings, and Labour Law compliances to ensure zero non-compliance penalties.
🚨 The Grand Finale: ITR & Advance Tax Deadline Day!
September 15, 2025, stands as the most significant tax compliance date of the year, featuring two critical obligations:
- Extended ITR Deadline: As per Section 139(1) of the Income Tax Act, 1961, the extended due date for individuals, HUFs, and other non-audit assessees to file their Income Tax Returns for FY 2024-25 (AY 2025-26) is September 15, 2025. Note that belated returns can still be filed under Section 139(4) until December 31, 2025, with applicable late fees.
- Advance Tax (2nd Instalment): Under Section 211 read with Section 208, taxpayers liable for advance tax must deposit 45% of their total estimated tax liability (cumulative) by this date to avoid interest under Sections 234B and 234C.
Most Important Due Dates for September 2025
This consolidated overview presents critical statutory deadlines across multiple legislations for September 2025, enabling businesses and individuals to prioritise compliance actions effectively.
| No. | Governing Law | Compliance Due | Due Date (September 2025) | Brief Particulars / Who Should File |
|---|---|---|---|---|
| 1 | Income Tax Act, 1961 (Section 192-195) | Deposit of TDS/TCS | 07 September 2025 | Deposit of Tax Deducted/Collected at Source for August 2025 transactions as per Rule 30 of Income Tax Rules, 1962 |
| 2 | Income Tax Act, 1961 (Section 211) | Advance Tax Payment | 15 September 2025 | Second instalment (45% cumulative) of Advance Tax for FY 2025-26 |
| 3 | Income Tax Act, 1961 (Section 139(1)) | ITR Filing (Non-Audit) | 15 September 2025 | Extended due date for filing ITR for FY 2024-25 for non-audit cases |
| 4 | EPF Act, 1952 (Para 38) / ESI Act, 1948 (Regulation 31) | PF & ESI Payment | 15 September 2025 | Monthly contributions for the age month of August 2025 |
| 5 | CGST Act, 2017 (Section 39) | GSTR-3B Filing (Monthly) | 20 September 2025 | Summary return for August 2025 by monthly filers |
| 6 | Companies Act, 2013 (Section 96) | Annual General Meeting | 30 September 2025 | Last date for AGM for FY ending March 31, 2025 |
| 7 | Companies Act, 2013 (Rule 12A) | Form DIR-3 KYC | 30 September 2025 | Annual KYC for all DIN holders as on March 31, 2025 |
| 8 | Income Tax Act, 1961 (Section 44AB) | Tax Audit Report | 30 September 2025 | Form 3CA-3CD/3CB-3CD for FY 2024-25 |
Income Tax & TDS Compliance – September 2025
September marks the peak compliance activity period under direct tax laws, necessitating careful attention to filing deadlines, advance tax obligations, and audit requirements.
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 07 September 2025 | TDS/TCS Deposit | August 2025 | Payment of TDS under Sections 192-195 and TCS under Section 206C for August 2025 as per Rule 30 |
| 15 September 2025 | Advance Tax – 2nd Instalment | FY 2025-26 | 45% cumulative advance tax under Section 211 (15% first + 30% second instalment) |
| 15 September 2025 | ITR Filing Due Date | FY 2024-25 | Extended due date under Section 139(1) for non-audit cases with late fee u/s 234F if applicable |
| 30 September 2025 | Challan-cum-statement | August 2025 | Form 26QB/26QC/26QD under Sections 194-IA, 194-IB, and 194M |
| 30 September 2025 | Tax Audit Report | FY 2024-25 | Audit report under Section 44AB for assessees with turnover exceeding prescribed limits |
| 31 December 2025 | Belated ITR Filing | FY 2024-25 | Final date to file a belated return under Section 139(4) with a late fee under Section 234F |
💡 Recommendations: File ITR well before September 15 to avoid last-minute technical glitches. Calculate advance tax liability accurately, considering TDS credits to minimise interest under Sections 234B (1% per month) and 234C (1% per month on shortfall).
Goods and Services Tax (GST) Compliance – September 2025
GST compliance continues its regular monthly cycle under the CGST Act, 2017, with returns for August transactions due in September. Quarter-end preparations become crucial for Q2 filings. For the Compliance Period August 2025
| Due Date | Purpose (Form) | Due Description |
|---|---|---|
| 10 September 2025 | GSTR-7 | TDS return under Section 51 by government departments |
| 10 September 2025 | GSTR-8 | TCS return under Section 52 by e-commerce operators |
| 11 September 2025 | GSTR-1 (Monthly) | Outward supply details under Section 37 (turnover > ₹5 crore) |
| 13 September 2025 | GSTR-1 IFF | Optional Invoice Furnishing Facility for QRMP taxpayers |
| 20 September 2025 | GSTR-3B (Monthly) | Summary return under Section 39 with tax payment |
| 25 September 2025 | GST PMT-06 | Tax payment by QRMP scheme taxpayers |
✅ Recommendations: Complete reconciliation between GSTR-1 and the books of accounts before filing. Verify ITC eligibility under Section 16 to ensure smooth quarterly return filing in October.
Companies Act & LLP Compliance (ROC Filings) – September 2025
September marks the culmination of annual corporate governance requirements under the Companies Act, 2013, with critical deadlines for AGM and director compliance.
| Due Date | Purpose (Form) | Governing Authority | Due Description |
|---|---|---|---|
| 30 September 2025 | Annual General Meeting | Section 96, Companies Act, 2013 | AGM for FY ended March 31, 2025 (within 6 months from FY end + not exceeding 15 months from previous AGM) |
| 30 September 2025 | Form DIR-3 KYC | Rule 12A, Companies (Appointment and Qualification of Directors) Rules, 2014 | Mandatory annual KYC to avoid DIN deactivation as per Rule 11 |
🎯 Recommendations: Prepare AGM documents, including the Board’s Report under Section 134, audited financials, and the auditor’s report. Post-AGM, remember Form AOC-4 (financials) due within 30 days and Form MGT-7 (annual return) within 60 days under Section 92.
Labour Law Compliance (EPF & ESI) – September 2025
Social security contributions continue their mandatory monthly cycle under established statutory timelines.
| Due Date | Compliance | Period | Particulars |
|---|---|---|---|
| 15 September 2025 | EPF Contribution & ECR | August 2025 Wages | 12% employer + 12% employee contribution with Electronic Challan cum Return |
| 15 September 2025 | ESI Contribution | August 2025 Wages | 3.25% employer + 0.75% employee contribution for eligible employees (wage ≤ ₹21,000) |
⚠️ Important Note: The statutory due date for both EPF and ESI contributions is the 15th of the following month. Delays beyond this date will attract damages under Section 14B of the EPF Act and interest under Section 39(5) of the ESI Act from the 16th onwards.
Disclaimer
The information provided in this compliance calendar is based on provisions of the Income Tax Act, 1961, Companies Act, 2013, CGST Act, 2017, EPF & MP Act, 1952, and ESI Act, 1948, as applicable on the date of publication. Laws and their interpretations are subject to amendments and judicial pronouncements. This document does not constitute professional legal or tax advice. Readers are advised to consult qualified professionals for specific guidance tailored to their circumstances before making compliance decisions. The author and publisher disclaim liability for any loss or damage arising from reliance on this information.
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