Direct Tax
Indirect Tax

7 April 2025

  • Due date for deposit of Tax deducted/collected by an office of the government for the month of March, 2025. However, all sum deducted 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.
  • Uploading of declarations received in Form 27C from the buyer in the month of March, 2025

10 April 2025

  • GSTR-7 for the month of March 2025 to be filed by authorities liable to deduct TDS
  • GSTR-8 for the month of March 2025 to be filed by E-Commerce Operators liable to deduct TCS

11 April 2025

  • GSTR-1 for the month of March 2025 to be filed by all registered taxpayers not under QRMP scheme

13 April 2025

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

14 April 2025

  • Form 16B - Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of February 2025
  • Form 16C - Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of February 2025
  • Form 16D - Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of February 2025
  • Form 16E - Due date for issue of TDS Certificate for tax deducted under Section 194S (by specified person) in the month of February, 2025

15 April 2025

  • Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March 2025.
  • Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March 2025.
  • Due date for furnishing statement in Form No. 3BC by a recognized association in respect of transactions in which client codes have been modified after registering in the system for the month of March 2025.

20 April 2025

  • GSTR-5A for the month of March 2025 to be filed by Non-Resident Service Providers of Online Database Access and Retrieval (OIDAR) Services.
  • GSTR-3B for the month of March 2025 to be filed by all registered taxpayers not under QRMP scheme.

22 April 2025

  • GSTR-3B for the quarter of January 2025 to March 2025 to be filed by taxpayers under QRMP scheme and having principal place of business in Category 1 States.

24 April 2025

  • GSTR-3B for the quarter of January to March, 2025 to be filed by taxpayers under QRMP scheme, having principal place of business in Category 2 States

25 April 2025

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

30 April 2025

  • Form 26QB - Due date for furnishing of challancum- statement in respect of tax deducted under Section 194-IA in the month of March 2025
  • Form 26QC - Due date for furnishing of challancum- statement in respect of tax deducted under Section 194-IB in the month of March 2025
  • Form 26QD - Due date for furnishing of challan cum statement in respect of tax deducted under Section 194M in the month of March 2025
  • Form 26QE - Due date for furnishing of challan cum statement in respect of tax deducted under Section 194S (by specified person) in the month of March 2025
  • Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March 2025
  • Form II SWF - Intimation by Sovereign Wealth Fund of investment made in India under clause (23FE) of Section 10 of the ITA for the quarter ending 31 March 2025
  • Form 61 - Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period - 1 October 2024 to 31 March 2025
  • Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March 2025
  • Due date for deposit of TDS for the period January 2025 to March 2025 when Assessing Officer has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H
  • Form 10BBB - Intimation by Pension Fund in respect of investment made in India under clause (23FE) of Section 10 of ITA for the quarter ending 31 March 2025
  • Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2025 has been paid without the production of a challan

10 May 2025

  • GSTR-7 for the month of April 2025 to be filed by authorities liable to TDS
  • GSTR-8 for the month of April 2025 to be filed by E-Commerce Operators liable to TCS

11 May 2025

  • GSTR-1 for the month of April 2025 by all registered taxpayers not under QRMP scheme

13 May 2025

  • GSTR-6 for the month of April 2025 to be filed by ISDs
  • Uploading B2B invoices using IFF under QRMP scheme for the month of April 2025 by taxpayers with aggregate turnover of up to INR 50 million
  • GSTR-5 for the month of April 2025 to be filed by Non-Resident Foreign Taxpayers


Notes

Category 1 states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
Category 2 states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.