The Tax Compliance Tracker for December 2025 highlights all essential statutory deadlines under the Income Tax Act, 1961 and GST law that taxpayers must follow during the month. Under Income Tax, the key date is 10 December 2025, which serves as the extended due date for filing Income Tax Returns for AY 2025–26 for specific audited taxpayers. Other important deadlines include the submission of Forms 27C, 24G, and 3BB, issuance of various TDS certificates, filing of challan-cum-statements under Sections 194-IA/IB/IM/MS, and the submission of Form 3CEAD.
The last day to file belated or revised returns for AY 2025–26 is 31 December 2025. On the GST front, taxpayers must ensure timely filing of GSTR-3B for November 2025, due between 20 and 24 December depending on turnover. The monthly GSTR-1 must be filed by 11 December, along with returns for Input Service Distributors (ISD), non-resident taxable persons, TDS/TCS deductors, and QRMP taxpayers. Further requirements include GSTR-5/5A, GSTR-6, GSTR-7, GSTR-8, IFF, GSTR-11, PMT-06 payments, and applicable refund-related timelines.
| Sl. | Compliance Particulars | Due Dates |
|---|---|---|
| 1 | Due date for filing of return of income for AY 2025-26 for: (a) Corporate assessee, (b) Non-corporate assessee whose books require audit, (c) Partner of a firm requiring audit or spouse of such partner (Sec 5A). Note: Extended from 31 Oct 2025 to 10 Dec 2025 (Circular 15/2025 dated 29-10-2025). |
10.12.2025 |
| 2 | Uploading declarations received in Form 27C for November 2025 | 15.12.2025 |
| 3 | Furnishing of Form 24G for November 2025 (TDS/TCS paid without challan) | 15.12.2025 |
| 4 | Third instalment of advance tax for AY 2026-27 | 15.12.2025 |
| 5 | Issue of TDS Certificate u/s 194-IA for October 2025 | 15.12.2025 |
| 6 | Issue of TDS Certificate u/s 194-IB for October 2025 | 15.12.2025 |
| 7 | Issue of TDS Certificate u/s 194M for October 2025 | 15.12.2025 |
| 8 | Furnishing of Form 3BB (client code modification report) for November 2025 | 15.12.2025 |
| 9 | Issue of TDS Certificate u/s 194S (specified persons) for October 2025 | 15.12.2025 |
| 10 | Statement by recognised association (client code modification) for November 2025 | 30.12.2025 |
| 11 | Challan-cum-statement u/s 194-IB for November 2025 | 30.12.2025 |
| 12 | Challan-cum-statement u/s 194-M for November 2025 | 30.12.2025 |
| 13 | Challan-cum-statement u/s 194-IA for November 2025 | 30.12.2025 |
| 14 | Report in Form 3CEAD for accounting year 1 Jan 2024 – 31 Dec 2024 | 30.12.2025 |
| 15 | Challan-cum-statement u/s 194S (specified person) for November 2025 | 30.12.2025 |
| 16 | Belated/Revised return of income for AY 2025-26 (if assessment not completed) | 31.12.2025 |
The December 2025 Tax Compliance Tracker features various essential statutory deadlines under the Income Tax Act, 1961, and GST law that taxpayers should follow during the month.
The main date under the head 'Income Tax' is 10 December 2025, and it is the due date for filing of Income Tax Returns for AY 2025-26 for certain audited taxpayers. In addition, the issue of various TDS certificates, filing of challan-cum-statements under Sections 194-IA/IB/IM/MS, submission of Forms 27C, 24G, and 3BB, and filing of Form 3CEAD are also important dates. 31 December 2025 is the last date to file belated or revised returns for AY 2025–26.
On the GST front, due dates for filing of GSTR-3B for November 2025 will fall between 20th and 24th December of the year, depending on the turnover. Monthly GSTR-1 needs to be filed by 11th December along with the return for ISD, non-resident taxable persons, TDS/TCS deductors, and QRMP taxpayers. The other requirements for this month include GSTR-5/5A, GSTR-6, GSTR-7, GSTR-8, IFF, GSTR-11, PMT-06 payments, and refund related timelines, as applicable.
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
|---|---|---|
| Nov., 2025 | 20th December, 2025 | Due Date for filing GSTR – 3B return for the month of Nov, 2025 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars |
|---|---|---|
| Nov., 2025 | 22nd December, 2025 | Due Date for filing GSTR – 3B return for the month of Nov, 2025 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B. |
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars |
|---|---|---|
| Nov., 2025 | 24th December, 2025 | Annual Turnover up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
|---|---|---|
| Monthly return (Nov., 2025) | 11.12.2025 | 1. GST filing of returns by registered persons with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered persons with aggregate turnover less than INR 5 Crores during preceding year who opted for monthly filing under QRMP. |
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars |
|---|---|---|
| Nov., 2025 | 24th December, 2025 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
|---|---|---|---|
| GSTR-5 & 5A | Non-resident OIDAR services provider file Monthly GST Return | 20th of succeeding month | 20.12.2025 |
| GSTR-6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.12.2025 |
| GSTR-7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.12.2025 |
| GSTR-8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.12.2025 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
|---|---|---|---|
| Details of outward supply- IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | a) GST QRMP monthly return due date for the month of Nov, 2025 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly / Quarterly Return | 13.12.2025 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
|---|---|---|
| RFD –10 | Refund of Tax to Certain Persons | 2 years from the last day of the quarter in which supply was received |
G. Monthly Payment of GST – PMT–06:
| Compliance Particular | Due Date |
|---|---|
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.12.2025 |
G. GSTR-11: Statement of Inward Supplies for UIN Holders — Due Date: 28.12.2025
GSTR-11 is a return that must be filed by individuals or entities who have been issued a Unique Identity Number (UIN) and wish to claim a refund of taxes paid on their inward supplies.
This statement includes details of all inward supplies of goods or services (or both) received by UIN holders.
Due Date:
The return must be filed by the 28th of the month following the month in which the inward supply is received.
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