The Year-End Month with the Most Critical Income Tax, GST & MCA Deadlines
December marks the final compliance stretch of the year — a month that closes the filing window for belated ITRs, brings GST annual returns to a finish, and (in 2025) carries the MCA extended deadline for AOC-4 & MGT-7/7A.
This integrated calendar by Sandeep Ahuja & Co. provides a fully verified, law-aligned tracker for all statutory filings across:
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Income Tax & TDS
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GST (Monthly, QRMP, Annual)
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MCA / ROC
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PF & ESI
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Extended Due Dates
December 2025 Compliance Calendar
| Date | Compliance / Return / Payment | Pertains To | Law / Form | Tracker |
|---|---|---|---|---|
| 07 Dec 2025 (Sun) | Deposit of TDS / TCS | Nov 2025 | Income-tax – Rule 30 | ☐ Pending ☐ Done ☐ Verified |
| 10 Dec 2025 (Wed) | GSTR-7 (TDS) & GSTR-8 (TCS by E-commerce) | Nov 2025 | GST Act | ☐ Pending ☐ Done ☐ Verified |
| 10 Dec 2025 (Wed) | ITR for Audit Cases – AY 2025-26 (Extended Deadline) | AY 2025-26 | CBDT Circular | ☐ Pending ☐ Filed ☐ Verified |
| 11 Dec 2025 (Thu) | GSTR-1 (Monthly) | Nov 2025 | GST – Sec 37 | ☐ Pending ☐ Filed ☐ Verified |
| 13 Dec 2025 (Sat) | IFF (QRMP) / GSTR-5 (NRTP) / GSTR-6 (ISD) | Nov 2025 | GST Rules | ☐ Pending ☐ Filed ☐ Verified |
| 15 Dec 2025 (Mon) | 3rd Advance Tax Instalment (75%) | FY 2025-26 | Income-tax Act | ☐ Computed ☐ Paid ☐ Verified |
| 15 Dec 2025 (Mon) | PF Contribution & ECR Filing | Nov 2025 | EPF Act | ☐ Pending ☐ Filed ☐ Verified |
| 15 Dec 2025 (Mon) | ESI Contribution | Nov 2025 | ESI Act | ☐ Pending ☐ Paid ☐ Verified |
| 18 Dec 2025 (Thu) | CMP-08 (Composition Taxpayers) | Q3 FY 2025-26 | GST Act | ☐ Pending ☐ Filed ☐ Verified |
| 20 Dec 2025 (Sat) | GSTR-3B (Monthly) | Nov 2025 | GST Sec 39 | ☐ Pending ☐ Filed ☐ Verified |
| 20 Dec 2025 (Sat) | GSTR-5A (OIDAR Services) | Nov 2025 | GST Act | ☐ Pending ☐ Filed ☐ Verified |
| 30 Dec 2025 (Tue) | TDS Challan-cum-Statements – 194-IA / 194-IB / 194M / 194S | Nov 2025 | Income-tax Act | ☐ Pending ☐ Filed ☐ Verified |
| 31 Dec 2025 (Wed) | GSTR-9 – Annual Return | FY 2024-25 | Sec 44 CGST Act | ☐ In Process ☐ Filed |
| 31 Dec 2025 (Wed) | GSTR-9C – Reconciliation Statement | FY 2024-25 | Rule 80(3) | ☐ In Process ☐ Filed |
| 31 Dec 2025 (Wed) | Belated & Revised ITR – Final Cut-Off | AY 2025-26 | Income-tax Act | ☐ Pending ☐ Filed ☐ Verified |
| 31 Dec 2025 (Wed) | AOC-4 (Financial Statements) | FY 2024-25 | MCA / Companies Act | ☐ Pending ☐ Filed ☐ Verified |
| 31 Dec 2025 (Wed) | MGT-7 / MGT-7A (Annual Return) | FY 2024-25 | MCA / Companies Act | ☐ Pending ☐ Filed ☐ Verified |
Extended Due Dates Applicable in December 2025
| Compliance Type | Original Due Date | Extended Due Date | Authority |
|---|---|---|---|
| ITR for Audit Cases (AY 2025-26) | 31 Oct 2025 | 10 Dec 2025 | CBDT Circular |
| AOC-4 (FY 2024-25) | 30 Oct 2025 | 31 Dec 2025 | MCA General Circular 06/2025 |
| MGT-7 / 7A (FY 2024-25) | 30 Oct 2025 | 31 Dec 2025 | MCA General Circular 06/2025 |
| GSTR-9 / 9C | 31 Dec 2025 | No Extension | CBIC |
