Staying compliant with tax and regulatory requirements is critical for businesses operating in India. Missing deadlines can result in hefty penalties, loss of government benefits, and reputational risks. With multiple tax laws, GST regulations, and Ministry of Corporate Affairs (MCA) obligations to track, companies need a clear compliance calendar to stay ahead.
This guide provides a comprehensive overview of key tax
deadlines 2025 in India, including GST filing due dates, corporate tax
submissions, and MCA compliance requirements. Use this as your monthly
business tax schedule to ensure smooth operations and avoid last-minute
stress.
Outline
- Why
Compliance Matters for Indian Companies
- Corporate
Tax Deadlines in India (2025)
- Advance
Tax Payments
- Income
Tax Returns for Companies
- Tax
Audit Reports
- TDS/TCS
Due Dates
- GST
Filing Due Dates 2025
- Monthly
GST Returns
- Quarterly
Returns for Small Businesses
- Annual
GST Return Filing
- MCA
Compliance Checklist 2025
- Annual
ROC Filings
- Board
and Shareholder Meeting Requirements
- Event-Based
Compliances
- Monthly
Compliance Calendar for Businesses in India
- Best
Practices for Staying Compliant
- Conclusion
1. Why Compliance Matters for Indian Companies
India has a complex regulatory framework where companies
must juggle tax filings, GST returns, and MCA obligations. Missing deadlines
doesn’t just bring fines—it can also affect investor trust, credit ratings, and
eligibility for government tenders. A company compliance calendar in India
is not optional; it’s essential for long-term growth.
2. Corporate Tax Deadlines in India (2025)
Corporate tax compliance forms the backbone of business
obligations. Here are the key Indian corporate tax deadlines companies
should track:
Companies must pay advance tax in instalments if their
liability exceeds ₹10,000 in a financial year. For FY 2024–25 (AY 2025–26), the
schedule is:
- 15
June 2025 – 15% of advance tax
- 15
September 2025 – 45% of advance tax
- 15
December 2025 – 75% of advance tax
- 15
March 2026 – 100% of advance tax
b) Income Tax Returns for Companies
- 31
October 2025 – Due date for filing corporate income tax return (ITR-6)
for companies requiring audit.
- 30
November 2025 – Due date for companies that enter into international
or specified domestic transactions (transfer pricing cases).
- 30
September 2025 – Last date to submit tax audit reports under Section
44AB.
d) TDS/TCS Due Dates
- Monthly
TDS deposit – by the 7th of the following month.
- Quarterly
TDS returns – due by 31 July, 31 October, 31 January, and 31 May.
3. GST Filing Due Dates 2025
Goods and Services Tax (GST) is a recurring compliance that
businesses must track carefully. The GST filing due dates 2025 depend on
turnover and filing frequency.
a) Monthly GST Returns
- GSTR-3B
(summary return and tax payment) – due by the 20th of the following
month.
- GSTR-1
(outward supplies) – due by the 11th of the following month.
b) Quarterly GST Returns (QRMP Scheme)
- Businesses
with turnover up to ₹5 crore can opt for quarterly GSTR-1 filing while
paying tax monthly via challan.
- Due
dates are 13th of the month after the quarter ends (April, July,
October, January).
c) Annual GST Return Filing
- 31
December 2025 – Due date for filing GSTR-9 (annual return) and GSTR-9C
(reconciliation statement for audited businesses).
4. MCA Compliance Checklist 2025
Besides tax deadlines, companies must comply with the Ministry
of Corporate Affairs (MCA) compliance checklist.
a) Annual ROC Filings
- Form
AOC-4 (financial statements) – due within 30 days of AGM.
- Form
MGT-7/MGT-7A (annual return) – due within 60 days of AGM.
b) Board and Shareholder Meetings
- Minimum
four board meetings per year (one in each quarter).
- Annual
General Meeting (AGM) – within six months of the end of the financial
year, but not later than 30 September 2025.
c) Event-Based Compliance
- Changes
in directors, auditors, registered office, or share capital must be
reported promptly using prescribed forms.
5. Monthly Compliance Calendar for Businesses in India
To simplify tracking, here’s a monthly business tax
schedule for 2025:
- 7th
of every month – TDS/TCS deposit
- 11th
of every month – GSTR-1 filing (monthly)
- 13th
(quarterly months) – GSTR-1 (QRMP scheme)
- 20th
of every month – GSTR-3B filing
- 31st
July, 31st October, 31st January, 31st May – TDS returns
- 30th
September 2025 – Tax audit report
- 31st
October 2025 – ITR filing for audited companies
- 30th
November 2025 – ITR filing for transfer pricing cases
- 31st
December 2025 – GST annual returns
6. Best Practices for Staying Compliant
- Maintain
a compliance calendar: Map all tax deadlines 2025 in India along with
MCA requirements.
- Automate
reminders: Use accounting software or compliance platforms for alerts.
- Seek
professional advice: Engage chartered accountants or company
secretaries to avoid errors.
- Keep
documentation ready: Proper records reduce risks during audits or
inspections.
- Leverage
digital filing: Ensure GST and MCA filings are done online before
deadlines.
7. Conclusion
Indian companies must juggle multiple regulatory
requirements, from GST filing due dates 2025 to MCA compliance
checklists and corporate tax deadlines. By following a structured company
compliance calendar in India, businesses can stay ahead of penalties,
ensure smooth operations, and build investor trust.
The rule of thumb is simple: track deadlines, stay
organized, and file on time. With a clear monthly business tax schedule,
companies in India can focus on growth while staying fully compliant in 2025.
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