Tax Compliance Calendar: Key Due Dates for September 2025

September is a critical month for taxpayers and businesses in India, with several crucial deadlines for Income Tax, GST, and TDS compliances. To help you stay on track and avoid late fees and penalties, here is an updated breakdown of the major due dates.

Income Tax Compliance

September is a significant month for income tax, with major deadlines for ITR filing and advance tax payments.

• September 15, 2025: Extended ITR Filing Deadline

  • Applicability: For individuals, Hindu Undivided Families (HUFs), and other non-audit cases (where a tax audit is not required).

  • Details: The due date for filing Income Tax Returns (ITR) for Financial Year 2024-25 (Assessment Year 2025-26) was extended by the Central Board of Direct Taxes (CBDT) from the original July 31st to September 15th, 2025. This extension was granted due to structural changes in the ITR forms and delays in the availability of filing utilities.

• September 15, 2025: Second Instalment of Advance Tax

  • Applicability: For all taxpayers liable to pay advance tax.

  • Details: The second instalment of advance tax for Financial Year 2025-26 is due. This instalment should cover at least 45% of your total tax liability for the year.

• September 30, 2025: Tax Audit Report Submission

  • Applicability: For businesses and professionals required to get their accounts audited under Section 44AB of the Income Tax Act.

  • Details: The deadline for furnishing the tax audit report for FY 2024-25 (AY 2025-26) is September 30, 2025.

• September 30, 2025: Last Date for Filing DIR-3 KYC

  • Applicability: For all individuals holding a Director Identification Number (DIN).

  • Details: The annual KYC for all DIN holders as of March 31, 2025, must be completed by filing Form DIR-3 KYC by this date.

GST Compliance

GST compliance in September is primarily for returns related to the previous month's (August) transactions.

• September 10, 2025: GSTR-7 and GSTR-8

  • GSTR-7: Monthly return for taxpayers required to deduct TDS under GST for the month of August 2025.

  • GSTR-8: Monthly return for e-commerce operators required to collect TCS under GST for the month of August 2025.

• September 11, 2025: GSTR-1 (Monthly Filers)

  • Applicability: For taxpayers with an annual turnover of more than ₹5 crore.

  • Details: The due date for filing GSTR-1 for the month of August 2025 is September 11, 2025.

• September 13, 2025: GSTR-1 (IFF) for QRMP Scheme

  • Applicability: For taxpayers under the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme.

  • Details: The deadline to upload B2B invoices using the Invoice Furnishing Facility (IFF) for the month of August 2025 is September 13, 2025.

• September 20, 2025: GSTR-3B (Monthly Filers)

  • Applicability: For taxpayers with an annual turnover of more than ₹5 crore, and those who opted for monthly filing.

  • Details: The due date for filing GSTR-3B and paying tax for the month of August 2025 is September 20, 2025.

TDS/TCS Compliance

Timely deposit of TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) is crucial to avoid interest and penalties.

• September 7, 2025: TDS/TCS Deposit

  • Applicability: For all deductors.

  • Details: The due date for depositing TDS and TCS collected during the month of August 2025 is September 7, 2025. (For government offices, where tax is paid without a challan, the deposit is on the same day).

• September 30, 2025: Challan-cum-Statement

  • Applicability: For TDS on immovable property (Form 26QB), rent (Form 26QC), and payments to contractors/professionals (Form 26QD).

  • Details: The due date for furnishing the challan-cum-statement for TDS deducted in August 2025 is September 30, 2025.

Other Important Due Dates

• September 15, 2025: Provident Fund (PF) and ESI Contributions

  • Details: The last date for depositing the PF and ESI contributions for employees' salaries paid in August 2025 is September 15, 2025.

• September 30, 2025: Annual General Meeting (AGM)

  • Details: For companies, the last date to hold the Annual General Meeting (AGM) for the financial year ended March 31, 2025, is September 30, 2025.