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September 9, 2025
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ByDhruvi
Compliance Calendar for the Month of October 2025
Introduction
As October 2025 approaches, it is crucial for businesses, professionals, and individual taxpayers to stay updated with key statutory deadlines. From GST filings to PF/ESI contributions, TDS returns, and Income Tax filings, missing any due date may lead to penalties and interest. This compliance calendar highlights all the important tax and regulatory due dates for October 2025, helping you stay prepared and compliant.
Important Due Dates for the GST Returns for October 2025
|
Due Date |
Form to be Filed |
Period |
Who Should File? |
|
10.10.2025 |
GSTR-7 |
September 2025 |
Persons required to deduct TDS under GST (e.g., Govt. Depts., PSUs) |
|
10.10.2025 |
GSTR-8 |
September 2025 |
E-commerce operators required to collect TCS under GST |
|
11.10.2025 |
GSTR-1 (monthly) |
September 2025 |
Registered taxpayers (monthly filers) |
|
13.10.2025 |
GSTR-5 |
September 2025 |
Non-resident taxable persons |
|
13.10.2025 |
GSTR-6 |
September 2025 |
Input Service Distributors (ISD) |
|
18.10.2025 |
CMP-08 |
July–Sep 2025 |
Composition taxpayers (quarterly challan) |
|
20.10.2025 |
GSTR-3B |
Sep 2025 |
Regular taxpayers with turnover above ₹5 crore or monthly filers |
|
22.10.2025 |
GSTR-3B (Quarterly – QRMP) |
July–Sep 2025 |
QRMP scheme taxpayers (quarterly) |
Notes:
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GSTR-1: Monthly due on 11.10.2025; QRMP taxpayers may use IFF facility (due 13th of following month).
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GSTR-7 & GSTR-8: Always due on the 10th of the following month.
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GSTR-3B: Monthly filers must file by 20.10.2025; QRMP quarterly filing is due 22.10.2025.
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CMP-08: Due on 18.10.2025 for the July–September quarter.
Essential Due Dates for the Income Tax / PF / ESI Compliance for October 2025
|
Due Date |
Form / Compliance |
Period |
Who Should File? |
|
07.10.2025 |
Deposit of TDS/TCS liability |
September 2025 |
All TDS/TCS deductors |
|
15.10.2025 |
PF Contribution & ECR Filing |
September 2025 |
Employers registered under EPFO |
|
15.10.2025 |
ESI Contribution & Return Filing |
September 2025 |
Employers registered under ESIC |
|
15.10.2025 |
TCS Statement (Form 27EQ) |
July–Sep 2025 |
All TCS deductors |
|
15.10.2025 |
Uploading of Form 15G/15H |
July–Sep 2025 |
Banks / deductors |
|
30.10.2025 |
TCS Certificate (Form 27D) |
July–Sep 2025 |
Deductors who collected TCS |
|
30.10.2025 |
Challan-cum-statement (Sec 194-IA/IB/M/S) |
September 2025 |
Persons deducting TDS on property, rent, etc. |
|
31.10.2025 |
TDS Return (Form 24Q/26Q) |
July–Sep 2025 |
Deductors of salary and non-salary TDS |
|
31.10.2025 |
ITR Filing (Audit cases) |
FY 2024–25 |
Companies / individuals / non-corporates subject to audit |
Note: Advance Tax installment is not applicable in October 2025 (next due in December). Professional Tax timelines vary across states; refer to the respective State Commercial Tax portals.
Penalty for GSTR-3B Late Filing
For Normal Taxpayers:
₹50 per day (₹25 CGST + ₹25 SGST) for each day of delay.
Maximum penalty:
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₹2,000 for taxpayers with turnover up to ₹1.5 crore
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₹5,000 for taxpayers with turnover between ₹1.5 crore and ₹5 crore
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₹10,000 for taxpayers with turnover above ₹5 crore
For Nil Return:
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₹20 per day (₹10 CGST + ₹10 SGST)
- Maximum: ₹500
Conclusion
Staying compliant with statutory deadlines in October 2025 is crucial to avoid penalties and maintain smooth business operations. Key filings this month include GST returns for September, PF/ESI payments, TDS/TCS statements, and ITRs for audit cases. Taxpayers are advised to regularly check official portals such as GST, EPFO, ESIC, and Income Tax for any last-minute extensions or notifications.
Suggested Read
FAQs
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1. When is the GSTR-1 (monthly) due for September 2025?
It is due on 11th October 2025 for all registered monthly filers.
2. Can QRMP taxpayers use the Invoice Furnishing Facility (IFF) in October 2025?
Yes. For September invoices, the IFF can be filed up to 13th October 2025.
3. Who must file GSTR-7 and by what date?
TDS deductors under GST must file GSTR-7 by 10th October 2025.
4. What is the due date for CMP-08 in October 2025?
CMP-08 for the July–September quarter is due on 18th October 2025.
5. When are PF and ESI contributions for September 2025 due?
Both PF and ESI must be paid and filed by 15th October 2025.
6. What is the TDS return due date in October 2025?
TDS returns for the July–September quarter (Forms 24Q/26Q) must be filed by 31st October 2025.
7. Is there any ITR filing deadline in October 2025?
Yes. ITRs for taxpayers subject to tax audit for FY 2024–25 are due on 31st October 2025.
8. What is the deadline for TCS statements?
Form 27EQ for July–September must be filed by 15th October 2025.
9. Can PF/ESI be filed after the due date?
Yes, but it attracts late fees, interest, and penalties from EPFO/ESIC.
10. Where can I check Professional Tax due dates?
Professional Tax deadlines differ across states. Taxpayers should refer to their respective State Commercial Tax portal.
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