Compliance Calendar for the Month of December 2025

Introduction

As December 2025 begins, every business, professional, and taxpayer must stay updated with important statutory deadlines. This month involves multiple return filings under GST, PF, and ESI, along with key annual filings. Missing any due date can result in penalties, late fees, or blocked e-way bills. The following compliance calendar lists all major due dates for December 2025.

Important Due Dates for GST Returns – December 2025   

 Notes: 

• CMP-08 for the Oct–Dec 2025 quarter is due 18 January 2026, not in December.

• QRMP filers’ GSTR-3B for the Oct–Dec 2025 quarter is due in January 2026 (22 or 24 January).

• Ensure invoices and ITC reconciliations are complete before filing annual returns.

Essential Due Dates for Income Tax / PF / ESI Compliance – December 2025   

 Notes: 

• TDS/TCS returns for the Oct–Dec 2025 quarter are due 15 January 2026, not in December.

• Advance Tax 3rd installment (for FY 2025-26) must be paid by 15 December 2025.

• Professional Tax return due dates differ across states; check state portals.

Penalty for Late Filing of GSTR-3B   

• ₹50 per day (₹25 CGST + ₹25 SGST) for each day of delay.

• ₹20 per day (₹10 + ₹10) for nil returns.

• Interest at 18% p.a. on outstanding tax liability.

• Late fee caps as per Notification 19/2021-CT and subsequent CBIC updates.

Conclusion  

December 2025 is crucial for both monthly GST filers and annual return submitters. Ensure timely filing of GSTR-1, GSTR-3B, PF and ESI contributions, Advance Tax, and the annual GSTR-9/9C returns. Keep an eye on official portals  www.gst.gov.in, www.epfindia.gov.in, www.esic.gov.in, and www.incometax.gov.in for notifications or extensions.

Suggested Read :

Compliance Calendar for November 2025

GST Compliance Calendar For FY2025-26

ITR Compliance Calendar For FY2025-26

LLP Compliance Calendar FY 2025-26

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