Compliance Calendar 2025: Essential Deadlines for Indian SMEs and Startups

Running a Small or Medium Enterprise (SME) or a startup in India demands more than just a brilliant idea and hard work; it requires meticulous adherence to a myriad of compliance deadlines. Missing these crucial dates can lead to significant penalties, interest, and legal complications, derailing your growth trajectory. This comprehensive guide outlines the essential compliance calendar for 2025, helping you navigate the regulatory landscape with confidence.
As your trusted tax advisor and leading CA in Mumbai, CA Sweta Makwana & Associates understands the unique Compliance Calendar 2025 SMEs Startups. We aim to simplify these complex requirements, ensuring your business stays on the right side of the law.

Why is a Compliance Calendar Crucial for Your Business?

A well-maintained compliance calendar is your shield against unexpected liabilities. It helps in:

• Avoiding Penalties: Late filings often attract heavy fines and interest.
• Maintaining Good Standing: Regular compliance builds credibility with regulatory bodies, investors, and banks.
• Smooth Operations: Prevents disruptions due to legal notices or freezing of operations.
• Effective Financial Planning: Anticipating tax outlays and compliance costs allows for better budgeting.

Key Compliance Areas and Their Deadlines in 2025

Indian businesses operate under a multi-layered regulatory framework. We’ll break down the key deadlines across Income Tax, Goods and Services Tax (GST), Ministry of Corporate Affairs (MCA), and Labour Laws.

1. Income Tax Compliances (Financial Year 2024-25, Assessment Year 2025-26)

Income tax compliance is paramount for every business. Here are the critical dates:

• TDS/TCS Deposits:
  • 7th of every month: Deposit of TDS/TCS deducted/collected for the previous month. For instance, for tax deducted in June 2025, the due date is July 7, 2025.
• Quarterly TDS/TCS Statements:
  • July 31, 2025: Quarterly TDS statement (Form 24Q for salary, 26Q for non-salary) for Q1 (April-June 2025).
  • October 31, 2025: Quarterly TDS statement for Q2 (July-September 2025).
  • January 31, 2026: Quarterly TDS statement for Q3 (October-December 2025).
  • May 31, 2026: Quarterly TDS statement for Q4 (January-March 2026).
• Issuance of TDS/TCS Certificates:
  • August 15, 2025: TDS Certificates (Form 16/16A) for Q1 (April-June 2025).
  • November 15, 2025: TDS Certificates for Q2 (July-September 2025).
  • February 15, 2026: TDS Certificates for Q3 (October-December 2025).
  • June 15, 2026: TDS Certificates (Form 16/16A) for Q4 (January-March 2026).
• Advance Tax Installments (for FY 2025-26 / AY 2026-27):
  • June 15, 2025: 1st installment (15% of tax liability).
  • September 15, 2025: 2nd installment (45% of tax liability).
  • December 15, 2025: 3rd installment (75% of tax liability).
  • March 15, 2026: 4th installment (100% of tax liability).
• Income Tax Return (ITR) Filing (for FY 2024-25 / AY 2025-26):
  • September 15, 2025: Due date for Individuals, HUFs, AOPs, BOIs (not requiring audit). Note: This date was extended from July 31, 2025, for AY 2025-26.
  • October 31, 2025: Due date for businesses requiring audit (e.g., companies, firms).
  • November 30, 2025: Due date for businesses requiring transfer pricing reports.
  • December 31, 2025: Due date for filing belated or revised returns for AY 2025-26.
  • March 31, 2026 (for previous FYs): Due date for filing updated returns (ITR-U) for AY 2023-24.

2. Goods and Services Tax (GST) Compliances

GST is a dynamic area of compliance. Businesses must stay updated with changes, particularly regarding auto-population of GSTR-3B liability from GSTR-1, which became non-editable from July 2025.

• GSTR-1 (Outward Supplies):
  • Monthly Filers: 11th of every month for the previous month (e.g., July 11, 2025, for June 2025).
  • Quarterly Filers (QRMP Scheme): 13th of the month following the quarter (e.g., July 13, 2025, for Apr-June 2025).
• GSTR-3B (Summary Return & Payment):
  • Monthly Filers: 20th of every month for the previous month (e.g., July 20, 2025, for June 2025).
  • Quarterly Filers (QRMP Scheme): 22nd or 24th of the month following the quarter, depending on the state of registration (e.g., July 22/24, 2025, for Apr-June 2025).
• CMP-08 (Composition Scheme Statement):
  • 18th of the month following the quarter (e.g., July 18, 2025, for Apr-June 2025).
• GSTR-4 (Composition Scheme Annual Return):
  • April 30, 2026 for FY 2025-26.
• GSTR-9 (Annual Return) & GSTR-9C (Reconciliation Statement):
  • December 31, 2026 for FY 2025-26. (Applicable to regular taxpayers with turnover above ₹2 crore for GSTR-9; above ₹5 crore for GSTR-9C).

3. Ministry of Corporate Affairs (MCA) Compliances

Companies and LLPs registered under the Companies Act, 2013, or LLP Act, 2008, have specific annual requirements.

• Form DPT-3 (Return of Deposits):
  • June 30, 2025: For FY 2024-25. Applicable to all companies (except NBFCs).
• DIR-3 KYC/Web KYC (Director KYC):
  • September 30, 2025: Every individual holding a DIN as of March 31, 2025, must complete their KYC.
• Form AOC-4 (Filing of Financial Statements):
  • Within 30 days from the AGM date. (Typically by October 29, 2025, if AGM is held on September 30, 2025).
• Form MGT-7/7A (Filing of Annual Return):
  • Within 60 days from the AGM date. (Typically by November 28, 2025, if AGM is held on September 30, 2025).
• Form LLP-11 (LLP Annual Return):
  • May 30, 2025: For FY 2024-25.
• Form LLP-8 (Statement of Accounts & Solvency):
  • October 30, 2025: For FY 2024-25.
• MSME-1 (Half-yearly return for outstanding payments to Micro or Small Enterprises):
  • April 30, 2025: For October 2024 to March 2025.
  • October 31, 2025: For April 2025 to September 2025.

4. Labour Law Compliances

Businesses employing individuals must adhere to various labour laws, including Provident Fund (PF) and Employees’ State Insurance (ESI).

• PF & ESI Contributions and Returns:
  • 15th of every month: For the previous month’s contributions and filing of electronic challan cum return (ECR). For example, PF & ESI for June 2025 are due by July 15, 2025.
• Professional Tax (PT):
  • Due dates vary significantly by state. Generally, it’s the 10th or 15th of the following month for payment/return. Companies must check their respective state’s Professional Tax Act. For Maharashtra, typically by the 30th of the month.

Tips for Effective Compliance Management

• Automate: Leverage accounting software and compliance tools that offer automated reminders and direct filing options.
• Maintain Records: Keep accurate and up-to-date financial records, invoices, and statutory registers.
• Regular Reconciliation: Reconcile your sales and purchase registers with GST data (GSTR-2A/2B) regularly to avoid discrepancies.
• Professional Assistance: Engage with compliance specialists for accurate and timely filings. This is where CA Sweta Makwana & Associates, a leading compliance specialist for SMEs, startups & NRIs, provides invaluable support.

Common Compliance Mistakes to Avoid

• Ignoring Small Deadlines: Even minor delays can accumulate substantial penalties.
• Incorrect Data Entry: Errors in forms can lead to rejections and further delays.
• Lack of Reconciliation: Not matching your internal records with government portals (like GSTN) can cause issues during audits.
• Underestimating State-Specific Compliances: Professional Tax, Shops & Establishments Act, etc., have varying deadlines and rules across states.

Final Words

Staying compliant in India’s dynamic regulatory environment can seem daunting, but with a structured approach and expert guidance, it becomes manageable. Proactive planning and timely action are the hallmarks of a well-managed business.

For expert help with tax filings, structuring your finances legally, or navigating the intricate compliance landscape, get in touch with CA Sweta Makwana & Associates today. As a leading CA in Mumbai, we empower businesses to focus on growth while we handle their compliance needs.

Explore our Startup Advisory Services to see how we can specifically assist your new venture.

For official compliance information, always refer to government sources like the Income Tax Department website.