Thank you for your attention to these critical compliance matters. Enjoy the new Era of new Taxation and be ready for New Income Tax in 2026. 😊
Compliance Calendar for the month of September – 2025
By: Sukhvinder
Singh Bhatia
Compliances:
TDS/Income Tax
7 September 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.
7 September 2025: Uploading of declarations
received in Form 27C from the buyer in the month of August, 2025.
14 September 2025: Due date for issue of TDS
Certificate for tax deducted under section 194-IA/194-IB/194M/194S in the month
of July, 2025
15 September 2025: Second instalment of advance tax for the assessment year 2026-27.
15 September 2025: Return of income for the
assessment year 2025-26 for all assessee other than (a) corporate-assessee
or (b) non-corporate assessee (whose books of account are required to be
audited) or (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 or (d) an
assessee who is required to furnish a report under section 92E.
Note: The due date for
furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025,
vide Circular no. 06/2025, dated 27-05-2025
15 September 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.
15 September 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
15 September 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)*
* Extended from July 31, 2025,
to September 15, 2025
15 September 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)*
* Extended from July 31, 2025,
to September 15, 2025
15 September 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)*
* Extended from July 31, 2025,
to September 15, 2025
15 September 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)*
* Extended from July 31, 2025,
to September 15, 2025
15 September 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)*
*
Extended from July 31, 2025, to September 15, 2025
15 September 2025: Furnishing of
particulars for claiming relief under section 89 (if the assessee is required
to submit return of income by July 31, 2025)*
*
Extended from July 31, 2025, to September 15, 2025
15 September 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)*
*
Extended from July 31, 2025, to September 15, 2025
15
September 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)*
* Extended from July 31,
2025, to September 15, 2025
15 September 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)*
*
Extended from July 31, 2025, to September 15, 2025
15 September 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)*
*
Extended from July 31, 2025, to September 15, 2025
15 September 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)
*
Extended from July 31, 2025, to September 15, 2025
15 September 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)*
*
Extended from July 31, 2025, to September 15, 2025
15 September 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)
*
Extended from July 31, 2025, to September 15, 2025
30 September 2025: Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IA in the
month of August, 2025
30 September 2025: Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IB in the
month of August, 2025
30 September 2025: Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194M in the
month of August, 2025
30 September 2025: Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194S (by
specified person) in the month of August, 2025
30
September 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)
30 September 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)
30 September 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)
30 September 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
30 September 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)
30 September 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)
30 September 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)
30 September 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)
30 September 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)
30 September 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)
30 September 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)
30 September 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)
30 September 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)
30 September 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)
30 September 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)
30 September 2025: Furnishing of Audit Report under
clause (ii) of section 115VW for the previous year 2024-25
30 September 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)
30 September 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)
Compliances: GST (Goods and
Service Tax)
|
Date
|
Day
|
GST Related Compliances
|
|
10-09-25
|
Wednesday
|
1)
GSTR-7: TDS deductors
under GST for August’25.
2)
GSTR-8: TCS collectors
(e-commerce operators) for August’25.
|
|
11-09-25
|
Thursday
|
1)
GSTR-1 (Monthly): For August’25
(turnover > ₹5 crore or not opted for QRMP scheme)
|
|
13-09-25
|
Saturday
|
1)
GSTR-6: Input Service
Distributors for August’25.
2)
GSTR-5 by NRIs for August’25.
3)
IFF (Optional) for August’25
if opted for QRMP scheme.
|
|
20-09-25
|
Saturday
|
1)
GSTR-3B (Monthly): For August’25
(turnover > ₹5 crore or not opted for QRMP scheme).
2)
GSTR-5A: OIDAR service
providers for August’25.
|
Compliances: PF/ESI
|
Date
|
Day
|
PF/ESI Compliances
|
|
15-09-25
|
Monday
|
PF & ESI Contribution: Payment and return
filing for August’25.
|
Company Law/ROC/MCA
|
Date
|
Day
|
Company Law Related Compliances
|
|
30-09-25
|
Tuesday
|
1)
Annual General Meeting
(AGM) for FY 2024-25.
2)
DIR-3 KYC
|
Sources:
https://incometaxindia.gov.in/
https://www.gst.gov.in/
