Essential Compliance Calendar for December 2025 Key Tax Deadlines and Filings

December marks a critical period for businesses and individuals managing their tax and compliance responsibilities. Missing deadlines can lead to penalties, interest, and unnecessary complications. This guide breaks down the essential compliance calendar for December 2025, highlighting key tax deadlines and filings to help you stay organized and compliant.

December 2025 compliance calendar with tax deadlines

Income Tax TDS Due on 7th December

The first major deadline in December is the Income Tax TDS (Tax Deducted at Source) payment due on the 7th. This applies to all entities responsible for deducting TDS on payments such as salaries, contractor payments, rent, and professional fees made in November.

• Ensure all TDS deducted in November is deposited with the government by this date.

• Filing of TDS returns for the relevant period should also be on track.

• Late payments attract interest and penalties, so timely compliance is crucial.

  
  

ITR Filing for Audit Cases by 10th December

Taxpayers whose accounts require audit under the Income Tax Act must file their Income Tax Returns (ITR) by 10th December.

• This includes businesses and professionals with turnover exceeding specified limits.

• Audit reports must be prepared and submitted along with the ITR.

• Filing beyond this date can lead to penalties and disallowance of expenses.

  
  

GST TDS and TCS Filing on 10th December

The Goods and Services Tax (GST) regime requires entities to deduct TDS and collect TCS on specified transactions.

• The due date for depositing GST TDS and TCS deducted in November is 10th December.

• Ensure accurate reporting and payment to avoid compliance issues.

• This applies to government departments, local authorities, and notified entities.

  
  

GSTR-1 Filing on 11th December

GSTR-1 is the monthly return for outward supplies of goods and services.

• Taxpayers with turnover above the threshold must file GSTR-1 for November by 11th December.

• This return details all sales and supplies made during the month.

• Accurate filing ensures smooth reconciliation for buyers and sellers.

  
  

GSTR-1 (IFF) Filing on 13th December

The Invoice Furnishing Facility (IFF) allows taxpayers to upload invoices for B2B supplies.

• Filing through IFF for November is due on 13th December.

• This helps in early matching of invoices between suppliers and recipients.

• Only taxpayers with turnover below the threshold and opting for quarterly filing need to use IFF.

  
  

Advance Tax Payment Due on 15th December

The third installment of Advance Tax for the financial year 2025-26 is due on 15th December.

• Taxpayers must estimate their income and pay 75% of the total tax liability by this date.

• This includes individuals, businesses, and professionals with tax liability exceeding INR 10,000.

• Timely payment avoids interest under Sections 234B and 234C.

  
  

Provident Fund (PF) and Employee State Insurance (ESI) Contributions by 15th December

Employers must deposit PF and ESI contributions for November by 15th December.

• This includes both employer and employee shares.

• Ensure correct calculation and timely payment to avoid penalties.

• Filing of related returns should also be completed.

  
  

GSTR-3B Filing on 20th December

GSTR-3B is a summary return of outward supplies and input tax credit.

• Filing for November is due on 20th December.

• This return is critical for GST compliance and tax payment.

• Late filing attracts penalties and interest.

  
  

Form 26QB, 26QC, 26QD, and 26QE Due on 30th December

These forms relate to TDS on various transactions:

• 26QB: TDS on sale of immovable property.

• 26QC: TDS on rent payments.

• 26QD: TDS on professional fees and contracts.

• 26QE: TDS on dividends.

  
  

All payments and filings for transactions in November must be completed by 30th December.

Belated and Revised ITR Filing by 31st December

Taxpayers who missed the original ITR deadline can file belated or revised returns by 31st December.

• This allows correction of errors or late filing with applicable penalties.

• Filing revised returns can help claim refunds or correct tax liabilities.

• After this date, returns cannot be revised for the relevant assessment year.

  
  

GSTR-9 and 9C Filing by 31st December

Annual GST returns must be filed by 31st December.

• GSTR-9 is the annual return for taxpayers registered under GST.

• GSTR-9C is the reconciliation statement certified by a Chartered Accountant or Cost Accountant.

• These filings summarize the entire year's GST transactions and payments.

  
  

Filing of AOC-4 by 31st December

Companies must file AOC-4, the financial statement form, by 31st December.

• This includes balance sheets, profit and loss accounts, and other financial details.

• Filing is mandatory under the Companies Act.

• Late filing attracts penalties and can affect company compliance status.

  
  

Filing of MGT-7 and MGT-7A by 31st December

The Annual Return of companies, MGT-7 (for companies with share capital) and MGT-7A (for companies without share capital), must be filed by 31st December.

• This return contains details of shareholders, directors, and shareholding patterns.

• Timely filing ensures compliance with corporate regulations.

  
  
  
  

December 2025 is packed with important compliance deadlines that require careful attention. Missing any of these can lead to penalties and disrupt your financial planning. Use this calendar as a checklist to track your filings and payments. Staying organized now will save time and stress later.

Plan ahead, set reminders, and consult with your tax advisor to ensure all filings are accurate and submitted on time. Compliance is not just about avoiding penalties; it supports smooth business operations and financial health.