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August 18, 2025
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ByDhruvi
Compliance Calendar for the Month of September 2025
As September 2025 approaches, it’s essential for businesses, professionals, and individual taxpayers to keep track of key statutory deadlines. Whether you’re managing GST filings, advance tax payments, PF/ESI contributions, or income tax returns, staying organized helps prevent penalties and ensures smooth operations. This compliance calendar brings together all the important tax and regulatory due dates for September 2025, enabling you to plan filings in advance and avoid last-minute delays.
Important Due Dates for the GST Returns for September 2025
| Due Date | Form to be Filed | Period | Who Should File? |
| 10.09.2025 | GSTR-7 | August 2025 | Persons required to deduct TDS under GST (e.g., govt departments, PSUs) |
| 10.09.2025 | GSTR-8 | August 2025 | E-commerce operators required to collect TCS under GST |
| 11.09.2025 | GSTR-1 (monthly) | August 2025 | Registered taxpayers (monthly filers) |
| 13.09.2025 | GSTR-1 IFF (optional) | August 2025 | QRMP scheme taxpayers (if using IFF facility) |
| 20.09.2025 | GSTR-3B | August 2025 | Regular taxpayers with turnover above ₹5 crore or monthly filers |
| (Additional) | GSTR-3B (quarterly QRMP filers) | Jul–Sep 2025 | QRMP taxpayers (quarterly) – due in mid-Oct, but monthly obligations continue through September |
| 30.09.2025 | Form 3CA/3CB-3CD | FY 2024-25 | Audit report for taxpayers liable for audit under Section 44AB. |
| 30.09.2025 | Form 10B/10BB | FY 2024-25 | Audit report for charitable trusts / institutions |
Note: The above dates are based on typical monthly GST return deadlines as per standard timelines
Notes
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GSTR-1: Monthly for normal taxpayers; QRMP taxpayers can optionally use the Invoice Furnishing Facility (IFF) by 13.09.2025.
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GSTR-7 & GSTR-8: Follow the 10.09.2025 deadline.
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GSTR-3B: Regular monthly filers by 20.09.2025; QRMP quarterly filings extend into October.
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Audit reports under other sections (e.g., Form 92E for transfer pricing, if applicable): Due by 30.09.2025.
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Form 10A/10AB applications for re-registration of charitable trusts/NGOs (if applicable): Due by 30.09.2025.
Essential Due Dates for the Income Tax / PF / ESI Compliance for September 2025
| Due Date | Form / Compliance | Period | Who Should File? |
| 15.09.2025 | PF Contribution Payment & ECR Filing | August 2025 | Employers registered under EPFO |
| 15.09.2025 | ESI Contribution Payment & Return Filing | August 2025 | Employers registered under ESIC |
| 15.09.2025 | Second Advance Tax Installment | Jul–Sep 2025 | Taxpayers with advance tax liability |
| 15.09.2025 | Income Tax Return for Individuals / Non-Corporates (non-audit cases) | FY 2024-25 (for non-audit eligible) | Individuals / non-corporates not liable to tax audit |
Note:
The due date for Professional Tax returns and payments varies across states, as each sets its own timelines and compliance rules.
Penalty for GSTR-3B Late Filing
For Normal Taxpayers
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₹50 per day (₹25 CGST + ₹25 SGST) for each day of delay.
Maximum:
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₹2,000 for taxpayers having turnover up to ₹1.5 crore
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₹5,000 for taxpayers having turnover between ₹1.5 crore and ₹5 crore
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₹10,000 for taxpayers having turnover above ₹5 crore
For Nil Return
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₹20 per day (₹10 CGST + ₹10 SGST)
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Maximum: ₹500
Conclusion
Staying updated with statutory due dates is essential to avoid penalties and maintain business compliance. In September 2025, timely filing of GST returns, advance tax, PF, and ESI contributions will help businesses and individuals stay on track with regulatory requirements. Always refer to official portals like GST, TRACES, EPFO, and ESIC for any last-minute updates or changes.
Suggested Read :
Compliance Calendar for August 2025
GST Compliance Calendar For FY2025-26
ITR Compliance Calendar For FY2025-26
LLP Compliance Calendar FY 2025-26
FAQs
1. When is the GSTR-1 (monthly) due for August 2025?
On 11th September 2025, Registered taxpayers with monthly turnover must file GSTR-1 by this date.
2. Can QRMP taxpayers use the Invoice Furnishing Facility (IFF) for August 2025?
Yes. If opted in, the IFF for August must be filed by 13th September 2025. The GSTR-3B for the quarter will be due later.
3. Who should file GSTR-7 and by what date?
TDS deductors under GST (such as government bodies) must file GSTR-7 by 10th September 2025.
4. When are PF and ESI contributions for August 2025 due?
The due date is 15th September 2025, along with filing of PF ECR and the ESI return.
5. Is 15th September 2025 also the deadline for the second advance tax installment?
Yes. Advance taxpayers must pay the second installment for the July–September quarter by this date.
6. Which ITR is due on 15th September 2025?
The ITR for individuals and non-corporate taxpayers not requiring audit (for FY 2024–25) is due on this date.
7. Does this calendar reflect any changes due to extensions?
No. Always verify any extensions or notifications on official portals before filing.
8. What happens if GSTR-3B is not filed on time?
For normal taxpayers – ₹50/day (₹25 CGST + ₹25 SGST) with slab-wise maximums of ₹2,000, ₹5,000, and ₹10,000 based on turnover and for Nil return – ₹20/day (₹10 CGST + ₹10 SGST), maximum ₹500
9. Can PF/ESI be filed after 15th September 2025?
Yes, but late filing will attract per-day interest and possible penalties from EPFO/ESIC.
10. Where can I check for state-specific Professional Tax deadlines?
These vary by state. Check your respective State Commercial Tax portal for exact dates.
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