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December 27, 2025
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ByDhruvi D
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
|
Due Date |
Form to be Filed |
Period |
Who Should File? |
|
10.12.2025 |
GSTR-7 |
November 2025 |
Taxpayers required to deduct TDS under GST (Govt. Depts., PSUs, etc.) |
|
10.12.2025 |
GSTR-8 |
November 2025 |
E-commerce operators collecting TCS under GST |
|
11.12.2025 |
GSTR-1 (Monthly) |
November 2025 |
Regular taxpayers (monthly filers) |
|
13.12.2025 |
GSTR-1 (IFF) |
November 2025 |
QRMP taxpayers uploading November invoices |
|
13.12.2025 |
GSTR-5 |
November 2025 |
Non-resident taxable persons |
|
13.12.2025 |
GSTR-6 |
November 2025 |
Input Service Distributors (ISD) |
|
20.12.2025 |
GSTR-5A |
November 2025 |
OIDAR service providers |
|
20.12.2025 |
GSTR-3B (Monthly) |
November 2025 |
Regular monthly filers |
|
31.12.2025 |
GSTR-9 & GSTR-9C |
FY 2024-25 |
Annual return + reconciliation for turnover above ₹2 crore (9) and ₹5 crore (9C) |
Notes:
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CMP-08 for the Oct–Dec 2025 quarter is due 18 January 2026, not in December.
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QRMP filers’ GSTR-3B for the Oct–Dec 2025 quarter is due in January 2026 (22 or 24 January).
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Ensure invoices and ITC reconciliations are complete before filing annual returns.
Essential Due Dates for Income Tax / PF / ESI Compliance – December 2025
|
Due Date |
Form / Compliance |
Period |
Who Should File? |
|
07.12.2025 |
Deposit of TDS / TCS liability |
November 2025 |
All TDS/TCS deductors |
|
15.12.2025 |
PF Contribution & ECR Filing |
November 2025 |
Employers under EPFO |
|
15.12.2025 |
ESI Contribution & Return Filing |
November 2025 |
Employers under ESIC |
|
15.12.2025 |
Third Installment of Advance Tax |
FY 2025-26 |
All taxpayers are liable for advance tax |
|
30.12.2025 |
Challan-cum-Statement u/s 194-IA/IB/IM/S |
November 2025 |
Persons deducting TDS on property, rent etc. |
Notes:
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TDS/TCS returns for the Oct–Dec 2025 quarter are due 15 January 2026, not in December.
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Advance Tax 3rd installment (for FY 2025-26) must be paid by 15 December 2025.
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Professional Tax return due dates differ across states; check state portals.
Penalty for Late Filing of GSTR-3B
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₹50 per day (₹25 CGST + ₹25 SGST) for each day of delay.
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₹20 per day (₹10 + ₹10) for nil returns.
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Interest at 18% p.a. on outstanding tax liability.
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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 FY 2025-26
ITR Compliance Calendar For FY 2025-26
LLP Compliance Calendar FY 2025-26
FAQs
1. When is the GSTR-1 due for November 2025?
The GSTR-1 for November 2025 is due on 11 December 2025 for monthly filers. QRMP taxpayers may upload invoices using IFF till 13 December.
2. When is the GSTR-3B due for November 2025?
Monthly GSTR-3B is due by 20 December 2025. QRMP taxpayers will file their quarterly GSTR-3B in January 2026.
3. Who must file GSTR-5A?
Online Information and Database Access or Retrieval (OIDAR) service providers must file GSTR-5A by 20 December 2025 for November transactions.
4. Is CMP-08 due in December 2025?
No. CMP-08 for the Oct–Dec quarter is due on 18 January 2026.
5. When are PF and ESI contributions due for November 2025?
Employers must deposit and file PF and ESI returns by 15 December 2025.
6. When must Advance Tax be paid in December 2025?
The third installment of Advance Tax for FY 2025-26 is due on 15 December 2025.
7. When is the annual GST return (GSTR-9/9C) due?
Both are due on 31 December 2025 for FY 2024-25, unless extended by CBIC.
8. When are TDS returns for Q3 due?
Quarter 3 (Oct–Dec 2025) TDS returns are due on 15 January 2026 for non-government deductors.
9. What is the penalty for late GSTR-3B filing?
₹50 per day for regular returns and ₹20 per day for nil returns plus interest.
10. Where can I check official updates or extensions?
Visit official portals: gst.gov.in, epfindia.gov.in, esic.gov.in, and incometax.gov.in.
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