Nexdigm

07 January 2026

Securities Transaction Tax - Due date for deposit of tax collected for the month of December 2025
Commodities Transaction Tax - Due date for deposit of tax collected for the month of December 2025
Declaration under sub-section (1A) of Section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of December 2025 in Form 27C
Due date for deposit of Tax deducted/collected for the month of December, 2025. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan
Due date for deposit of TDS for the period October 2025 to December 2025 when Assessing Officer has permitted quarterly deposit of TDS under Section 192, Section 194A, 194D, or 194H

GSTR-7 for the month of December 2025 to be filed by person liable to Tax Deduction at Source (TDS)
GSTR-8 for the month of December 2025 to be filed by E-Commerce Operators liable to Tax Collection at Source (TCS)

GSTR-1 for the month of December 2025 to be filed by all registered tax-payers not under QRMP scheme

GSTR-6 for the month of December 2025 to be filed by Input Service Distributors (ISDs)
GSTR-5 for the month of December 2025 to be filed by Non-Resident Foreign Tax-payers
GSTR-1 for the quarter of October 2025 to December 2025 to be filed by tax-payers under QRMP scheme

Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of November, 2025 in Form 16B
Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of November, 2025 in Form 16C
Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of November, 2025 in Form 16D
Due date for issue of TDS Certificate for tax deducted under Section 194S in the month of November 2025 in Form 16E

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December 2025 has been paid without the production of a challan
Quarterly statement of TCS for the quarter ending 31 December 2025
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December 2025
Due date for furnishing of Form 15G/15H declarations received during the quarter ending December 2025
Furnishing of statement in Form No. 49BA under Rule 114AAB (by specified fund) for the quarter ending 31 December 2025

GSTR-5A for the month of December 2025 to be filed by non-resident Online Database Access and Retrieval (OIDAR) service providers
GSTR-3B for the month of December 2025 to be filed by all registered tax-payers not under QRMP scheme

GSTR-3B for the quarter of October 2025 to December 2025 to be filed by tax-payers under QRMP scheme and having principal place of business in Category 1 States

GSTR-3B for the quarter of October 2025 to December 2025 to be filed by tax-payers under QRMP scheme and having principal place of business in Category 2 States

Payment of tax through GST PMT-06 by taxpayers under QRMP scheme for the month of December 2025

Quarterly TCS certificate in respect of quarter ending 31 December 2025
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of December 2025
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of December 2025
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in the month of December 2025
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194S (by specified person) in the month of December 2025

Quarterly statement of TDS for the quarter ending 31 December 2025
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending 31 December 2025
Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending December 2025
Intimation by a pension fund in respect of investment made in India for quarter ending 31 December 2025

GSTR-7 for the month of January 2025 to be filed by person liable to Tax Deduction at Source (TDS)
GSTR-8 for the month of January 2025 to be filed by E-Commerce Operators liable to Tax Collection at Source (TCS)

GSTR-1 for the month of January 2025 by all registered tax-payers not under QRMP scheme

GSTR-6 for the month of January 2025 to be filed by Input Service Distributors (ISDs)
Uploading B2B invoices using Invoice Furnishing Facility (IFF) under QRMP scheme for the month of January 2025 by tax-payers with aggregate turnover of up to INR 50 million
GSTR-5 for the month of January 2025 to be filed by Non-Resident Foreign Taxpayers