by Full-Fledged Compliance Calendar for April 2025 for Indian Businesses, presented in a tabular format:
1. Income Tax Compliance
| Due Date | Compliance | Applicable Period | Details |
|---|---|---|---|
| April 30, 2025 | Deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) | March 2025 | Due date for depositing TDS and TCS collected in March 2025. |
| April 30, 2025 | Submission of Form 24G by Government deductors | March 2025 | Submission of Form 24G for TDS payments made by Government deductors during March 2025. |
| May 15, 2025 | Quarterly statement of TCS in Form 27EQ | Jan–Mar 2025 | Filing of quarterly statement for Tax Collected at Source (TCS) for Q4 (January to March 2025) in Form 27EQ. |
| May 31, 2025 | Quarterly TDS returns in Forms 24Q, 26Q, and 27Q | Jan–Mar 2025 | Filing of quarterly TDS returns for Q4 (January to March 2025) in Forms 24Q, 26Q, and 27Q. |
| June 15, 2025 | Issuance of TDS certificates under Sections 194-IA, 194-IB, and 194S | March 2025 | Issuance of TDS certificates for tax deducted under Sections 194-IA (transfer of immovable property), 194-IB (rent by certain individuals/HUFs), and 194S (TDS on virtual digital assets) in March 2025. |
| May 31, 2025 | Statement of Financial Transactions (SFT) in Forms 61A and 61B | FY 2024-25 | Filing of Statement of Financial Transactions (SFT) for the financial year 2024-25 in Forms 61A and 61B. |
| April 30, 2025 | Submission of Forms 15G/15H received from taxpayers | Jan–Mar 2025 | Submission of Forms 15G/15H received from taxpayers during Q4 (January to March 2025). |
2. Goods and Services Tax (GST) Compliance
| Due Date | Compliance | Applicable Period | Details |
|---|---|---|---|
| April 11, 2025 | Filing of GSTR-1 (monthly) | March 2025 | Due date for filing GSTR-1 for March 2025 for taxpayers with turnover above ₹5 crore or those who have opted for monthly returns. |
| April 13, 2025 | Filing of Invoice Furnishing Facility (IFF) | March 2025 | Due date for filing IFF for QRMP (Quarterly Return Monthly Payment) scheme taxpayers for March 2025. |
| April 20, 2025 | Filing of GSTR-3B (monthly) and payment of GST liability | March 2025 | Filing of GSTR-3B for March 2025 for monthly filers and payment of associated GST liability. |
| April 22, 2025 | Filing of GSTR-5 and GSTR-5A | March 2025 | Filing of GSTR-5 for Non-Resident taxable persons and GSTR-5A for OIDAR (Online Information and Database Access or Retrieval) service providers for March 2025. |
| April 30, 2025 | Filing of GSTR-4 (Annual Return for Composition Scheme) | FY 2024-25 | Filing of GSTR-4 annual return for taxpayers under the Composition Scheme for the financial year 2024-25. |
| April 10, 2025 | Filing of GSTR-7 and GSTR-8 | March 2025 | Filing of GSTR-7 for TDS under GST and GSTR-8 for TCS under GST for March 2025. |
3. Corporate Compliance (MCA & LLP)
| Due Date | Compliance | Applicable Period | Details |
|---|---|---|---|
| April 30, 2025 | Filing of Form MSME-1 | Oct 2024 – Mar 2025 | Reporting of outstanding payments to Micro, Small, and Medium Enterprises (MSMEs) exceeding 45 days for the period October 2024 to March 2025. citeturn0search2 |
| May 30, 2025 | Filing of Form PAS-6 | Oct 2024 – Mar 2025 | Reconciliation of Share Capital Audit Report for unlisted public companies for the half-year ending March 2025. |
4. Employees’ Provident Fund (EPF) and Employees’ State Insurance (ESI) Compliance
| Due Date | Compliance | Applicable Period | Details |
|---|---|---|---|
| April 15, 2025 | Payment of EPF and ESI contributions | March 2025 | Due date for payment of Provident Fund (PF) and Employees’ State Insurance (ESI) contributions for March 2025. |
| April 15, 2025 | Filing of EPF returns in Electronic Challan cum Return (ECR) | March 2025 | Filing of EPF returns through the Electronic Challan cum Return (ECR) system for March 2025. |
| April 15, 2025 | Filing of ESIC return & Payment | March 2025 | Filing of ESIC return for March 2025. |
5. Professional Tax & Labor Law Compliance
| Due Date | Compliance | Applicable Period | Details |
|---|---|---|---|
| April 28, 2025 | Payment of Professional Tax (PT) | March 2025 | Due date for payment of Professional Tax in state of Assam |
| April 15, 2025 | Payment of Professional Tax (PT) | March 2025 | Due date for payment of Professional Tax in state of Gujarat |
| April 10, 2025 | Payment of Professional Tax (PT) | March 2025 | Due date for payment of Professional Tax in states like Madhya Pradesh, Andhra Pradesh, Telangana, |
“You don’t get what you wish for; you get what you work for.”
