April 2025 Compliance Calendar: GST, Income Tax, TDS, PF, ESI & ROC Due Dates

Introduction

March is a crucial month for businesses and professionals, as it marks the end of the financial year. Ensuring timely compliance with GST, Income Tax, TDS, PF/ESI, and ROC filings is essential to avoid penalties and keep financial records updated.

This guide provides a comprehensive, date-wise compliance calendar for March 2025, covering all major tax and regulatory filing deadlines.

7th April 2025

• TDS/TCS Payment (Income Tax) – The last date to deposit Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for March 2025. Late payments attract interest and penalties.

• ESI Contribution Payment – Employers must deposit Employees’ State Insurance (ESI) contributions for March 2025. Non-payment can lead to legal consequences.

10th April 2025

• GSTR-7 Filing (GST) – Businesses deducting TDS under Section 51 of the CGST Act must file GSTR-7 for March 2025.

• GSTR-8 Filing (GST) – E-commerce operators must submit the GST TCS return for March 2025.

11th April 2025

• GSTR-1 Filing (Monthly Filers) – Businesses with an annual turnover exceeding ₹5 crores must file GSTR-1 for March 2025. This return reports outward supplies and helps recipients claim input tax credit (ITC).

13th April 2025

• Invoice Furnishing Facility (IFF) (GST) – Taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme must furnish invoices for March 2025 to ensure their buyers can claim ITC without delay.

15th April 2025

• Provident Fund (PF) Contribution Payment – Employers must deposit Provident Fund (PF) contributions for March 2025 to avoid penalties.

• ESI Contribution Payment – Payment of ESI contributions for March 2025 must be made by this date.

• Advance Tax Payment (Income Tax) – The first installment of advance tax for the financial year 2025-26 is due. Businesses and individuals with a tax liability exceeding ₹10,000 must make this payment to avoid interest under Sections 234B and 234C.

20th April 2025

• GSTR-3B Filing (Monthly Filers) – Monthly GST filers must declare tax liability and claim ITC for March 2025.

• GSTR-3B Filing (Quarterly Filers) – QRMP taxpayers must file GSTR-3B for the first quarter (April–June 2025).

22nd April 2025

• GSTR-3B Filing (QRMP Group 1 States) – QRMP taxpayers from Group 1 states must submit GSTR-3B for Q1 FY 2025-26. This filing covers tax liability, ITC claims, and net tax payable.

24th April 2025

• GSTR-3B Filing (QRMP Group 2 States) – QRMP taxpayers from Group 2 states must submit their GSTR-3B return for Q1 FY 2025-26.

25th April 2025

• GST PMT-06 (GST) – QRMP taxpayers must deposit their monthly tax liability for March 2025 using Form GST PMT-06 to avoid interest and late fees.

30th April 2025

• Form 24G Submission (Income Tax) – Government deductors must submit Form 24G for TDS deductions made in March 2025. This filing is essential for centralized TDS processing.

• TDS Filing for Property Transactions (Income Tax) – Individuals or businesses who deducted TDS on property transactions or rental payments in March 2025 must file returns using Forms 26QB, 26QC, or 26QD.

31st April 2025

• Income Tax Return (ITR) Filing for AY 2024-25 (Belated & Revised Returns) – The final deadline to submit belated or revised income tax returns for FY 2023-24. Failure to comply may result in penalties.

• LLP Form 11 (ROC Compliance) – Limited Liability Partnerships (LLPs) must file Form 11, detailing their partners and financial transactions for the financial year.

• Statutory Audit Completion (Companies & LLPs) – Businesses must complete statutory audits before the end of the financial year to ensure accurate financial reporting and compliance.

Why Timely Compliance is Essential

• Avoid Penalties and Legal Issues – Late or incorrect filings can attract hefty penalties and legal consequences.

• Ensure Financial Accuracy – Regular compliance keeps financial records updated and error-free.

• Be Prepared for Audits – Timely filing ensures a smooth audit process, reducing the risk of scrutiny by tax authorities.

• Optimize Cash Flow – Managing tax liabilities efficiently helps businesses maintain cash flow and avoid last-minute financial burdens.

Best Practices for Effective Compliance Management

• Use Compliance Tracking Tools – Automate compliance tracking to avoid missing deadlines.

• Consult Tax Experts – Professional guidance minimizes filing errors and ensures compliance with the latest regulations.

• Set Internal Deadlines – Establish internal filing dates a few days before actual deadlines to prevent last-minute rush.

Conclusion
April 2025 kicks off the new financial year and brings with it key deadlines for tax and regulatory compliance. Ensuring timely filing of GST returns, Income Tax payments, TDS filings, PF/ESI contributions, and ROC compliance is crucial to maintain business health and avoid penalties.

For expert assistance, QuickComply offers tailored compliance solutions for businesses of all sizes. Contact us today to streamline your compliance process and stay ahead of deadlines!