Compliance Calendar for December 2025: One of the Busiest Months for CAs
As we have all entered into a new month of December, it is important to be aware of all key compliance dates of this month. December is packed with many important tax and compliance deadlines. Businesses, professionals, and companies need to complete multiple filings related to Income Tax, GST, TDS, company returns, and employee contributions. Here is a list of all key compliance dates falling in December:
Income Tax Deadlines
- December 17, 2025: Last date to make TDS Payment. You must deposit the TDS deducted for November 2025.
- December 10, 2025: Due date to furnish Income Tax Returns (ITRs) for those whose accounts need to be audited.
- December 15, 2025: Due date to make the third instalment of advance tax for the year (October to December 2025).
- December 30, 2025: Last date to furnish Form 26QB/QC/QD/QE for TDS on property or rent transactions.
- December 31, 2025: If you have also missed the deadline for filing an income tax return (ITR) or have made any mistakes while filing, then it is your last chance to file or correct your mistakes. December 31 is the due date to file a Belated and Revised return for the financial year 2024-25.
GST Deadlines
- December 10, 2025: Due date to deposit GST TDS/TCS for November.
- December 11, 2025: Last date to file the monthly GSTR-1 return for outward supplies.
- December 13, 2025: Last date to upload monthly invoices for November 2025 using IFF (GSTR-1).
- December 20, 2025: Due date to furnish the monthly summary return and tax payment using the GSTR-3B form.
Employee and Labour Law
- December 15, 2025: Last date to deposit employee PF and ESI contributions.
Company Law (MCA) Deadlines
- December 31, 2025: Last date to file both GSTR-9 and GSTR-9C for the financial year 2024-25.
- December 31, 2025: Final date for companies (whose AGM was held in 2025) to upload and submit their financial statements in Form AOC-4.
- December 31, 2025: Last date to file the annual return (MGT-7/7A) for the financial year 2024-25, for companies whose AGM was conducted in 2025.