Compliance Calendar for September 2025: Missing These Deadlines May Lead to Penalties
Compliance Calendar for September 2025: Missing These Deadlines May Lead to Penalties
Due dates relate to GST filings, income tax advance tax, audit reports, and MCA annual compliances have being scheduled for September 2025. Taxpayers must be aware of such deadlines, as missing a date can lead to penalties, interest and other consequences.
Below is the comprehensive guide of Important Due-dates:
September 7 (Sunday):
Government officers must pay the tax amount they have deducted or collected for August 2025 and the deadline for payment of the Equalization Levy for August 2025 is also the same.
September 10 (Wednesday):
GSTR-7: It must be filed by the individuals who deduct at Tax Deducted at Source (TDS) under Goods and Services Tax (GST) for August 2025.
GSTR-8: It must be filed by e-commerce operators who are required to deduct tax collected at Tax Deducted at Source (TDS) under Goods and Services Tax (GST) for August 2025.
September 11 (Thursday):
GSTR-1: It is a form that has the information of outwards supplies of goods or services or both. The deadline of GSTR-1 (monthly filing) for August 2025.
September 13 (Saturday):
Invoice Furnishing Facility (IFF): It is a facility in which the quarterly GSTR-1 under the QRMP scheme can choose to file their B2B invoices every month.
GSTR-6: It must be filed by the Input Service Distributor (ISD) for the distribution of ITC among its other units.
GSTR-5: It must be filed by the non-resident taxable person.
September 15 (Monday):
Advance Tax: Payment of 2nd Instalment of Advance Tax for Assessment Year 2025-26 (45% cumulative)
Form 24G: Government Accounting Officers (AOs) must file Form 24G for reporting Tax Deducted at Source (TDS) for August 2025.
Form 3BB: Monthly statement to be issued by a stock exchange in respect of transactions for August 2025.
ITR Filing: ITR filing for non-audit cases for assessment year 2025-26 (final extended deadline)
September 20 (Saturday):
GSTR-3B: It is the summary of the inwards and outwards supplies, tax liability, and input tax credit for monthly filing. (For August 2025)
GSTR-5A: It must be filed by non-resident Online Information and Database Access or Retrieval (OIDAR) services providers for August 2025.
September 25 (Thursday):
GST PMT-06: Payment of GST PMT 06 for QRMP taxpayers (for August 2025)
September 30 (Tuesday):
Tax Audit Report (Form 3CA/3CB-3CD): Form 3CB-3CD is applicable in the case of a person who is required by or under any law to get their account audited. (for AY 2025-26)
Audit Reported of Trusts/Institutions (Form 10B/10BB): Filing of form 10B/10BB for AY 2025-26
Annual General Meeting (AGM): The Annual General Meeting under the MCA due date is September 30 for FY 2024-25.
DIR-3 KYC: Directors with DIN to verify and update their personal details with the MCA to keep their DIN active.
Things to Keep in Mind:
1. GST Compliances:
September 10 (GSTR-7 & GSTR-8)
September 11 (GSTR-1)
September 13 (GSTR-6 & GSTR-5)
September 20 (GSTR-3B & GSTR-5A)
September 25 (PMT-06)
Must consider:
Taxpayers must enhance invoices with e-invoices and e-way bills and ensure vendor compliance before ITC lock-in as well as match GSTR-1 and GSTR-3B with books.
2. Income Tax Compliances
September 07 (TDS/TCS)
September 15 (Form 24G, Form 3BB, and ITR for non-audit cases)
September 30 (Form 10B/10BB)
Must consider:
Advance tax calculation should incorporate capital gains, F&O, and interest income. Taxpayers must match TDS challans with Dorm 26AS and AIS as well as ensure UDIN is created for audit reports.
3. MCA Compliances
September 30 (AGM, DIR-03 KYC)
Must consider:
Taxpayers must complete financial statements and the Board’s Report in time and must ensure the proper notice 21 clear days before the Annual General Meeting, and directors should finish e-KYC with valid mobile and email OTPs.