September 2025 is a vital month for taxpayers and businesses in India, featuring a range of important statutory compliance deadlines.
Staying updated with compliance responsibilities such as Income Tax filings, GST returns, Provident Fund (PF), Employee State Insurance (ESI) contributions, and Ministry of Corporate Affairs (MCA) submissions is vital to avoid penalties and legal repercussions.
This blog provides a complete compliance calendar for September 2025, offering practical insights and actionable advice. It is designed to help Indian taxpayers, accountants, and business owners meet their statutory obligations efficiently and accurately.
Income Tax Compliance Deadlines for September 2025
ITR Filing and Advance Tax Payment
- 15th September 2025: Last date to file Income Tax Returns (ITR) for most taxpayers under the non-audit category for the Financial Year (FY) 2024-25 (Assessment Year 2025-26).
- Taxpayers can file returns after this date but before 31st December 2025, subject to late filing fees.
- Advance Tax: Taxpayers must pay the second instalment by this date, amounting to 45% of their estimated annual tax liability.
Best practices:
- File ITR well ahead of the due date to avoid last-minute hassles.
- Calculate advance tax carefully, considering Tax Deducted at Source (TDS) credits and other payments to minimize interest on shortfall.
TDS and TCS Payment and Filings
- 7th September 2025: Payment of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for August 2025.
- 30th September 2025: The due date for the quarterly filing of TDS/TCS statements, including forms like 26QB (sale of property), 26QC (rent), and 26QD (payments to contractors).
Tax Audit and Related Reports
- 30th September 2025: Deadline to submit tax audit reports in Forms 3CA/3CB and 3CD under Section 44AB for FY 2024-25.
- Where applicable, charitable trusts and NGOs must file audit reports such as Form 10B or 10BB.
GST Compliance Deadlines for September 2025
Filing Monthly and Quarterly GST Returns
- 10th September 2025: Due date for filing GSTR-7 (TDS under GST) and GSTR-8 (tax deducted by e-commerce operators).
- 11th September 2025: Deadline for filing GSTR-1 for August 2025, applicable to businesses with turnover above ₹5 crore, detailing outward supplies.
- 20th September 2025: Monthly GSTR-3B return filing deadline for August 2025.
- 25th September 2025: Payment due for PMT-06 under the QRMP scheme for August 2025.
Optional Filing Under QRMP Scheme
- 13th September 2025: Invoice Furnishing Facility (IFF) is optional for taxpayers registered under the Quarterly Return Monthly Payment (QRMP) scheme.
Compliance tips:
- Ensure reconciliation of sales invoices, electronic invoices (e-invoices), and e-way bills before filing to prevent mismatch errors.
- Cross-check GSTR-1 data with GSTR-3B to avoid input tax credit (ITC) rejections.
Labour Law Compliance: PF and ESI Deadlines
- 15th September 2025: Deposit of Provident Fund (PF) contributions and submission of Electronic Challan cum Return (ECR) for August 2025.
- 15th September 2025: Payment of Employee State Insurance (ESI) contributions and filing of related returns.
Making timely PF and ESI payments is essential to stay compliant with labour laws and to avoid penalties or interest charges.
MCA Compliance Deadlines for September 2025
- 30th September 2025: Deadline for holding the Annual General Meeting (AGM) for the Financial Year 2024-25 as per Section 96 of the Companies Act, 2013.
- Filing of DIR-3 KYC by directors is also due by this date.
Corporate compliance advice:
- Prepare financial statements and board reports in advance for smooth AGM conduct.
- Notify members with a minimum of 21 clear days' notice.
- Directors must update their Digital KYC (e-KYC) to remain compliant.
Table of Key Compliance Dates for September 2025
| Due Date | Compliance/Event | Details / Applicable For |
|---|---|---|
| 7th September | TDS/TCS Deposit | Deposit TDS/TCS for August 2025 transactions |
| 10th September | GSTR-7 and GSTR-8 Filing | GST TDS (GSTR-7) and GST TCS by e-commerce operators |
| 11th September | GSTR-1 Filing (Monthly) | Outward supplies details for August 2025, turnover > ₹5 crore |
| 13th September | Invoice Furnishing Facility (IFF) | Optional for QRMP scheme taxpayers |
| 15th September | ITR Filing (Non-audit Cases) | Extended due date for FY 2024-25 (AY 2025-26) non-audit taxpayers |
| 15th September | Second Instalment of Advance Tax | 45% cumulative advance tax due for FY 2025-26 |
| 15th September | PF Contribution and ECR Filing | For August 2025, employers registered under EPFO |
| 15th September | ESI Payment and Return Filing | For August 2025, employers registered under ESIC |
| 20th September | GSTR-3B Filing (Monthly) | Summary return for August 2025 |
| 25th September | GST PMT-06 Payment | Monthly payment under QRMP scheme for August 2025 |
| 30th September | Tax Audit Report Filing | Form 3CA/3CB-3CD submission for FY 2024-25 |
| 30th September | Audit Reports for Trusts (Form 10B/10BB) | For FY 2024-25 |
| 30th September | Annual General Meeting (AGM) | Last date to conduct AGM for FY 2024-25 under MCA |
| 30th September | DIR-3 KYC Filing for Directors | Annual e-KYC filing for directors |
Practical Tips for Meeting September 2025 Compliance
- Use a detailed compliance checklist highlighting each deadline and required documentation.
- Leverage digital filing platforms to avoid delays caused by manual submissions or system downtime.
- Regularly reconcile tax payments, invoices, and audit reports to maintain accuracy.
- Seek professional guidance from chartered accountants or tax experts for complex filings and audits.
- Monitor government notifications for amendments, extensions, or changes to filed returns or payments.
By adhering to this September 2025 compliance calendar, Indian taxpayers and business professionals can minimize the risk of penalties, optimize tax planning, and maintain smooth regulatory relationships. Timely compliance also fosters financial discipline and business credibility.
