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Next 90 Days Due Dates
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
07 Jan 26
"Payment of TDS/TCS of December. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. "
07 Jan 26
Seller to upload declarations received in December, from buyers for non-deduction of TCS.
07 Jan 26
Return of External Commercial Borrowings for December.
10 Jan 26
Monthly Return by Tax Deductors for December.
10 Jan 26
Monthly Return by e-commerce operators for December.
11 Jan 26
"Monthly Return of Outward Supplies for December. "
13 Jan 26
Monthly Return of Input Service Distributor for December.
13 Jan 26
Monthly Return by Non-resident taxable person for December.
13 Jan 26
Quarterly return of Outward Supplies for October-December. (QRMP)
14 Jan 26
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November.
14 Jan 26
Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in November.
14 Jan 26
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November.
14 Jan 26
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November.
15 Jan 26
Statement of Foreign Remittances by Authorized Dealers for December quarter.
15 Jan 26
Uploading declarations received in Form 15G/15H for December quarter.
15 Jan 26
Contribution from Jul-Dec. Amount = No of employee as on 31 Dec X Rs 3
15 Jan 26
TCS Statements for December quarter.
15 Jan 26
ESI payment for December.
15 Jan 26
E-Payment of PF for December.
15 Jan 26
Details of Deposit of TDS/TCS of December by book entry by an office of the Government.
18 Jan 26
Payment of tax by Composition taxpayers for December quarter.
20 Jan 26
Monthly Return by persons outside India providing online information and data base access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Jan 26
Add/amend particulars (other than GSTIN) in GSTR-1 of Dec. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jan 26
Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).
22 Jan 26
Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra an
22 Jan 26
Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, And
24 Jan 26
Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, Wes
24 Jan 26
Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha,
28 Jan 26
Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December .
31 Jan 26
Annual Return by OPCs and Small Companies.
31 Jan 26
Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)
31 Jan 26
Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.