INDIA

COMPLIANCE
CALENDAR
Financial Year 2025-26

BDO in India
Updated as on 02 April 2025
 APRIL VANDE BHARAT EXPRESS &
BULLET TRAIN PROJECT
S M T W T F S India’s first semi-high-speed train, Vande Bharat, and the Mumbai-Ahmedabad
bullet train (under construction) revolutionize rail transport.

1 2 3 4 5
ACTIVITIES
6 7 8 9 10 11 12
13 14 15 16 17 18 19 DATE REG ACTIVITY DATE REG ACTIVITY
01-Apr MCA Declaration from Director -in Form MBP-1 20-Apr GST GSTR - 5A (OIDAR)
20 21 22 23 24 25 26 and Form DIR-8 22-Apr GST GSTR – 3B - QRMP (for Jan - Mar 25)(D)
05-Apr SEZ SEZ - MPR 24-Apr GST GSTR – 3B - QRMP (for Jan - Mar 25)(E)
27 28 29 30 07-Apr FEMA ECB 2 Return 25-Apr GST ITC-04 - Half-yearly / Annual return for
07-Apr EQL EQL @6% online advt good sent for Jobwork (as the case may be)(F)
07-Apr IT TCS Deposit (Mar 25) 30-Apr STPI STPI - SOFTEX(G)
10-Apr STPI STPI - SERF(A) 30-Apr SEZ SEZ - SOFTEX(G)
10-Apr SEZ SEZ - SERF 30-Apr GST GSTR-4
10-Apr GST GST SRM-II (Monthly return - Special 30-Apr STPI STPI - QPR(A)
Notes: 30-Apr MCA Form MSME 1 (Oct-Mar 25)
Procedure for taxpayers engaged in
(A) Due date for STPI-MPR/QPR may differ for each locations. (Half yearly Return)
manufacturing pan masala or tobacco
(B) Taxpayers having aggregate TO more than INR 15 Mn.
products) 30-Apr IT TDS Deposit (Mar 25)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option.
10-Apr GST GSTR – 7 (TDS) 30-Apr IT Form 15G/15H (Jan-March 25)
(D) Taxpayers who have availed the Quarterly Return Monthly Payment (QRMP), option having
10-Apr GST GSTR – 8 (TCS)
aggregate TO up to INR 50 Mn in PFY whose principal place of business is in Category -1 states.
(E) Taxpayers who have availed the Quarterly Return Monthly Payment (QRMP), having 11-Apr GST GSTR - 1 (for Mar 25)(B)
aggregate TO up to INR 50 Mn in PFY whose principal place of business is in Category -2 states. 13-Apr GST GSTR - 1 - QRMP (for Jan - Mar 25)(C)
(F)Taxpayers having aggregate TO in the preceding FY exceeding than INR 50 Mn. are required to 13-Apr GST GSTR – 6 (ISD)
file Form GST ITC-04 on half yearly basis i.e., for the period October 2024 to March 2025. For 18-Apr GST GST CMP-08 (for Jan - Mar 25)
other class of taxpayers, the said returns are reqiured to furnished on an annual basis i.e., for FY 20-Apr GST GSTR – 3B (for Mar 25)
2024-25. 20-Apr GST GSTR - 5 (NRTP)
(G)30 days from the date of last invoice.

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 MAY DIGITAL INDIA MISSION
India successfully rolled out **5G services in 2022**, enhancing
S M T W T F S digital connectivity, smart city initiatives, and technological
advancements in AI and IoT.

1 2 3
ACTIVITIES
4 5 6 7 8 9 10
11 12 13 14 15 16 17 DATE REG ACTIVITY DATE REG ACTIVITY
05-May SEZ SEZ - MPR 29-May MCA Filing of PAS-6 for half year Return
18 19 20 21 22 23 24 07-May FEMA ECB 2 Return (October 2024 to March 2025)
07-May IT TDS/ TCS Deposit (Apr 25) 30-May STPI STPI - SOFTEX(E)
25 26 27 28 29 30 31 10-May STPI STPI - SERF(A) 30-May SEZ SEZ - SOFTEX(E)
10-May SEZ SEZ - SERF 30-May IT Form 27D (Jan-Mar)
10-May GST GSTR – 7 (TDS) 31-May IT TDS Return (Jan- Mar 25)
10-May GST GSTR – 8 (TCS) 31-May IT SFT Form 61A (FY 2024-25)
10-May GST GST SRM-II (Monthly return - Special
Procedure for taxpayers engaged in
Notes: manufacturing pan masala or tobacco
(A) Due date for STPI-MPR/QPR may differ for each locations. products)
(B) Taxpayers having aggregate TO more than INR 15 Mn.
11-May GST GSTR 1 (for Apr 25)(B)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option.
13-May GST QRMP (IFF) (for Apr 25)(C)(D)
(D) For those taxpayers who are furnishing outward supplies through IFF.
(E) 30 days from the date of last invoice. 13-May GST GSTR – 6 (ISD)
15-May IT TCS Return (Jan- Mar 25)
20-May GST GSTR – 3B (for Apr 25)
20-May GST GSTR - 5 (NRTP)
20-May GST GSTR - 5A (OIDAR)
25-May GST PMT - 06 (for Apr 25)(C)

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 JUNE UPI & FINTECH GROWTH
India’s **Unified Payments Interface (UPI)** has transformed
S M T W T F S digital transactions, making cashless payments widely accessible
and supporting fintech startups.

1 2 3 4 5 6 7
ACTIVITIES
8 9 10 11 12 13 14
15 16 17 18 19 20 21 DATE REG ACTIVITY DATE REG ACTIVITY
05-Jun SEZ SEZ - MPR 20-Jun GST GSTR - 5A (OIDAR)
22 23 24 25 26 27 28 07-Jun FEMA ECB 2 Return 25-Jun GST PMT - 06 (for May 25)(C)
30-Jun STPI STPI - APR (for FY: 2024-25)
29 30 07-Jun IT TDS/ TCS Deposit (May 25) 30-Jun STPI STPI - SOFTEX(E)
10-Jun STPI STPI - SERF(A) 30-Jun SEZ SEZ - SOFTEX(E)
10-Jun SEZ SEZ - SERF 30-Jun MCA Form DPT-3
30-Jun MCA Dematerialisation of shares(F)
10-Jun GST GSTR – 7 (TDS)
30-Jun FTP Annual RoDTEP Return
10-Jun GST GSTR – 8 (TCS)
30-Jun IT Furnishing of Equalisation Levy statement
10-Jun GST GST SRM-II (Monthly return - Special
Notes: for FY 2024-25
Procedure for taxpayers engaged in
(A) Due date for STPI-MPR/QPR may differ for each locations.
manufacturing pan masala or tobacco
(B) Taxpayers having aggregate TO more than INR 15 Mn.
products)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option.
11-Jun GST GSTR 1 (for May 25)(B)
(D) For those taxpayers who are furnishing outward supplies through IFF.
13-Jun GST QRMP (IFF) (for May 25)(C)(D)
(E) 30 days from the date of last invoice.
(F) Extension for dematerisation of shares till 30 June. 13-Jun GST GSTR – 6 (ISD)
15-Jun IT Advance tax Q1
15-Jun IT Form 16 (FY 2024-25)
15-Jun IT Form 16A (Jan- Mar 25)
20-Jun GST GSTR – 3B (For May 25)
20-Jun GST GSTR - 5 (NRTP)

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 JULY ADITYA-L1 MISSION
India’s first **solar observation mission**, studying
S M T W T F S the Sun’s corona, solar winds, and their impact on
Earth’s climate.

1 2 3 4 5
ACTIVITIES
6 7 8 9 10 11 12
13 14 15 16 17 18 19 DATE REG ACTIVITY DATE REG ACTIVITY
05-Jul SEZ SEZ - MPR 20-Jul GST GSTR – 3B (For June 25)
20 21 22 23 24 25 26 07-Jul FEMA ECB 2 Return 20-Jul GST GSTR - 5 (NRTP)
07-Jul IT TDS/ TCS Deposit (June 25) 20-Jul GST GSTR - 5A (OIDAR)
27 28 29 30 31 10-Jul STPI STPI - SERF(A) 22-Jul GST GSTR – 3B - QRMP (for April - June 25)(D)
10-Jul SEZ SEZ - SERF 24-Jul GST GSTR – 3B - QRMP (for April - June 25)(E)
10-Jul GST GSTR – 7 (TDS) 30-Jul STPI STPI - SOFTEX(F)
10-Jul GST GSTR – 8 (TCS) 30-Jul SEZ SEZ - SOFTEX(F)
10-Jul GST GST SRM-II (Monthly return - Special 30-Jul STPI STPI - QPR(A)
Procedure for taxpayers engaged in 30-Jul IT Form 27D (Apr-Jun)
Notes: manufacturing pan masala or tobacco 31-Jul IT TDS Retun (Apr-June)
(A) Due date for STPI-MPR/QPR may differ for each locations. products) 31-Jul IT ITR due date for non corporate and
(B) Taxpayers having aggregate TO more than INR 15 Mn. 11-Jul GST GSTR – 1 (for June 25)(B) non tax audit taxpayers
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option. 13-Jul GST GSTR - 1 - QRMP (for April - June 25)(C)
(D) Taxpayers who have availed the Quarterly Return Monthly Payment (QRMP), option having 13-Jul GST GSTR – 6 (ISD)
aggregate TO up to INR 50 Mn in PFY whose principal place of business is in Category -1 states. 15-Jul FEMA Form FLAIR Return - based on
(E) Taxpayers who have availed the Quarterly Return Monthly Payment (QRMP), having unaudited financials
aggregate TO up to INR 50 Mn in PFY whose principal place of business is in Category -2 states. 15-Jul IT TCS Return (Apr-June)
(F) 30 days from the date of last invoice. 15-Jul IT Form 15G/15H (April-June)
18-Jul GST GST CMP-08 (for Apr - Jun 25)

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 AUGUST DELHI-MUMBAI EXPRESSWAY
India’s **longest expressway (1,386 km)**, reducing travel time between
S M T W T F S Delhi and Mumbai from 24 to 12 hours, boosting trade and connectivity.

1 2
ACTIVITIES
3 4 5 6 7 8 9
10 11 12 13 14 15 16 DATE REG ACTIVITY DATE REG ACTIVITY
05-Aug SEZ SEZ - MPR 30-Aug STPI STPI - SOFTEX(E)
17 18 19 20 21 22 23 07-Aug FEMA ECB 2 Return 30-Aug SEZ SEZ - SOFTEX(E)
07-Aug IT TDS/ TCS Deposit (Jul 25)
24 25 26 27 28 29 30 10-Aug STPI STPI - SERF(A)
10-Aug SEZ SEZ - SERF
31 10-Aug GST GSTR – 7 (TDS)
10-Aug GST GSTR – 8 (TCS)
10-Aug GST GST SRM-II (Monthly return - Special
Procedure for taxpayers engaged in
Notes: manufacturing pan masala or tobacco
(A) Due date for STPI-MPR/QPR may differ for each locations. products)
(B) Taxpayers having aggregate TO more than INR 15 Mn. 11-Aug GST GSTR – 1 (for July 25)(B)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option. 13-Aug GST QRMP (IFF) (for July 25)(C)(D)
(D) For those taxpayers who are furnishing outward supplies through IFF. 13-Aug GST GSTR – 6 (ISD)
(E) 30 days from the date of last invoice. 15-Aug IT Form 16A (Apr-Jun 25)
20-Aug GST GSTR – 3B (For July 25)
20-Aug GST GSTR - 5 (NRTP)
20-Aug GST GSTR - 5A (OIDAR)
25-Aug GST PMT - 06 (for July 25)(C)

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 SEPTEMBER ATAL TUNNEL
The world’s longest highway tunnel (9.02 km) at 10,000+ feet altitude, connecting
S M T W T F S Manali to Leh. It has reduced travel time by 4-5 hours, providing all-weather
connectivity to Ladakh and boosting tourism and defense mobility.

1 2 3 4 5 6
ACTIVITIES
7 8 9 10 11 12 13
14 15 16 17 18 19 20 DATE REG ACTIVITY DATE REG ACTIVITY
05-Sep SEZ SEZ - MPR 30-Sep STPI STPI - SOFTEX(E)
21 22 23 24 25 26 27 07-Sep FEMA ECB 2 Return 30-Sep SEZ SEZ - SOFTEX(E)
07-Sep IT TDS/ TCS Deposit 30-Sep FEMA Annual Activity Certificate
28 29 30 10-Sep STPI STPI - SERF(A) 30-Sep FEMA Form FLAIR Return - Based on audited
10-Sep SEZ SEZ - SERF financials
10-Sep GST GSTR – 7 (TDS) 30-Sep MCA Form DIR-3 KYC to be completed for
Directors on or before 30th September 2025
10-Sep GST GSTR – 8 (TCS)
10-Sep GST GST SRM-II (Monthly return - Special 30-Sep MCA Annual General Meeting to be held on or
Procedure for taxpayers engaged in before 30 September 2025
Notes: manufacturing pan masala or tobacco 30-Sep IT Filing of Tax Audit Report (non TP cases)
(A) Due date for STPI-MPR/QPR may differ for each locations. products)
(B) Taxpayers having aggregate TO more than INR 15 Mn. 11-Sep GST GSTR – 1 (for Aug 25)(B)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option. 13-Sep GST QRMP (IFF) (for Aug 25)(C)(D)
(D) For those taxpayers who are furnishing outward supplies through IFF. 13-Sep GST GSTR – 6 (ISD)
(E) 30 days from the date of last invoice. 15-Sep IT Advance tax Q2
20-Sep GST GSTR – 3B (For Aug 25)
20-Sep GST GSTR - 5 (NRTP)
20-Sep GST GSTR - 5A (OIDAR)
25-Sep GST PMT - 06 (for Aug 25)(C)
27-Sep SEZ SEZ - APR (for FY: 2024-25)

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 OCTOBER PM AWAS YOJANA
A housing scheme ensuring affordable homes for millions,
S M T W T F S focusing on urban slums and rural development.

1 2 3 4
ACTIVITIES
5 6 7 8 9 10 11
12 13 14 15 16 17 18 DATE REG ACTIVITY DATE REG ACTIVITY
05-Oct SEZ SEZ - MPR 22-Oct GST GSTR – 3B - QRMP (for July - Sept 25)(D)
19 20 21 22 23 24 25 07-Oct FEMA ECB 2 Return 24-Oct GST GSTR – 3B - QRMP (for July - Sept 25)(E)
07-Oct IT TDS/ TCS Deposit 25-Oct GST ITC-04 - Half-yearly for good sent for
26 27 28 29 30 31 10-Oct STPI STPI - SERF(A)
Jobwork (if applicable)(F)
10-Oct SEZ SEZ - SERF 29-Oct MCA Filing of Form AOC-4-Annual account
10-Oct GST GSTR – 7 (TDS) 30-Oct STPI STPI - SOFTEX(H)
10-Oct GST GSTR – 8 (TCS) 30-Oct SEZ SEZ- SOFTEX(H)
10-Oct GST GST SRM-II (Monthly return - Special 30-Oct STPI STPI - QPR(A)
Procedure for taxpayers engaged in 30-Oct MCA Form MSME 1 (April-25-Sept 25)
Notes:
(A) Due date for STPI-MPR/QPR may differ for each locations. manufacturing pan masala or tobacco (Half yearly Return)
(B) Taxpayers having aggregate TO more than INR 15 Mn. products) 30-Oct IT Form 27D (July-September)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option. 11-Oct GST GSTR – 1 (for Sept 25)(B) 31-Oct FEMA Form FLAIR Return - On basis of audited
(D) Taxpayers who have availed the Quarterly Return Monthly Payment (QRMP), option having aggregate
13-Oct GST GSTR - 1 - QRMP (for July - Sept 25)(C) financials(I)
TO up to INR 50 Mn in PFY whose principal place of business is in Category -1 states.
(E) Taxpayers who have availed the Quarterly Return Monthly Payment (QRMP), having aggregate TO up 13-Oct GST GSTR – 6 (ISD) 31-Oct IT TP intimation Form 3CEAB FY 2024-25
to INR 50 Mn in PFY whose principal place of business is in Category -2 states. 15-Oct IT TCS Return (July-Sep) 31-Oct IT Report to be furnished in Form 3CEB
(F) Taxpayers having aggregate TO in the preceding FY exceeding than INR 50 Mn. are required to file Form 15-Oct IT Form 15G/15H (July-Sep) 31-Oct IT ITR due date for corporate and
GST ITC-04 on half yearly basis i.e., for the period April 2025 to September 2025. For other class of 18-Oct GST GST CMP-08 (for Jul - Sept 25) tax audit taxpayers (non TP cases)
taxpayers, the said returns are reqiured to furnished on an annual basis i.e., for FY 2024-25. 31-Oct IT Filing of Tax Audit Report (TP Cases)
(G) if the Annual General Meeting held on 30th September 2025. 20-Oct GST GSTR – 3B (for Sept 25)
(H)30 days from the date of last invoice. 20-Oct GST GSTR - 5 (NRTP) 31-Oct IT TDS Return (July-September)
(I) No due date to file FLA return basis the audited financials is prescribed in FEMA regulation, hence 20-Oct GST GSTR - 5A (OIDAR)
considering that the audited financials is adopted in AGM by 30th September, the same should be filed

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 NOVEMBER JAL JEEVAN MISSION
Aims to provide clean drinking water to every household by
S M T W T F S 2024, improving rural sanitation and health.

1
ACTIVITIES
2 3 4 5 6 7 8
9 10 11 12 13 14 15 DATE REG ACTIVITY DATE REG ACTIVITY
05-Nov SEZ SEZ - MPR 29-Nov MCA Form PAS-6 for half year starting from
16 17 18 19 20 21 22 07-Nov FEMA ECB 2 Return April 2025 to September 2025
07-Nov IT TDS/TCS Deposit (Oct 25) 30-Nov STPI STPI - SOFTEX(E)
23 24 25 26 27 28 29 10-Nov STPI STPI - SERF(A) 30-Nov SEZ SEZ- SOFTEX(E)
10-Nov SEZ SEZ - SERF 30-Nov IT Safe Harbour Form 3CEFA FY 2024-25
30 10-Nov GST GSTR – 7 (TDS) 30-Nov IT TP- Master file Form 3CEAA FY 2024-25
10-Nov GST GSTR – 8 (TCS) 30-Nov IT Filing of ITR of taxpayers who are required
to furnish TP report (including partners
10-Nov GST GST SRM-II (Monthly return - Special
of such firm)
Procedure for taxpayers engaged in
Notes: manufacturing pan masala or tobacco 30-Nov IT Submission of Form 49C by LO
(A) Due date for STPI-MPR/QPR may differ for each locations. products)
(B) Taxpayers having aggregate TO more than INR 15 Mn. 11-Nov GST GSTR – 1 (for Oct 25)(B)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option. 13-Nov GST QRMP (IFF) (for Oct 25)(C)(D)
(D) For those taxpayers who are furnishing outward supplies through IFF. 13-Nov GST GSTR – 6 (ISD)
(E) 30 days from the date of last invoice 15-Nov IT Form 16A (July-Sep 25)
(F) If the Annual General Meeting held on 30th September 2025.
20-Nov GST GSTR – 3B (for Oct 25)
20-Nov GST GSTR - 5 (NRTP)
20-Nov GST GSTR - 5A (OIDAR)
25-Nov GST PMT - 06 (for Oct 25)(C)
29-Nov MCA Filing of Form MGT-7-Annual Return(F)

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 DECEMBER AYUSHMAN BHARAT
The world’s largest health insurance scheme, offering free
S M T W T F S healthcare to over 50 crore people, reducing out-of-pocket
medical expenses.

1 2 3 4 5 6
ACTIVITIES
7 8 9 10 11 12 13
14 15 16 17 18 19 20 DATE REG ACTIVITY DATE REG ACTIVITY
05-Dec SEZ SEZ - MPR 30-Dec STPI STPI - SOFTEX(E)
21 22 23 24 25 26 27 07-Dec FEMA ECB 2 Return 30-Dec SEZ SEZ- SOFTEX(E)
07-Dec IT TDS/TCS Deposit (Nov 25) 31-Dec GST GSTR- 9 & 9C (for FY: 2024-25)
28 29 30 31 10-Dec STPI STPI - SERF(A) 31-Dec IT Revised/belated ITR for AY 2025-26
10-Dec SEZ SEZ - SERF 31-Dec IT TP CbCR Form 3CEAD for Accounting
10-Dec GST GSTR – 7 (TDS) Year 2024
10-Dec GST GSTR – 8 (TCS) 31-Dec FEMA APR return (Applicable in case of ODI)
10-Dec GST GST SRM-II (Monthly return - Special
Procedure for taxpayers engaged in
Notes: manufacturing pan masala or tobacco
(A) Due date for STPI-MPR/QPR may differ for each locations. products)
(B) Taxpayers having aggregate TO more than INR 15 Mn. 11-Dec GST GSTR – 1 (for Nov 25)(B)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option. 13-Dec GST QRMP (IFF) (for Nov 25)(C)(D)
(D) For those taxpayers who are furnishing outward supplies through IFF. 13-Dec GST GSTR – 6 (ISD)
(E) 30 days from the date of last invoice. 15-Dec IT Advance tax Q3
20-Dec GST GSTR – 3B (for Nov 25)
20-Dec GST GSTR - 5 (NRTP)
20-Dec GST GSTR - 5A (OIDAR)
25-Dec GST PMT - 06 (for Nov 25)(C)

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 JANUARY CHANDRAYAAN-3
India’s successful soft landing on the Moon’s south
S M T W T F S pole made ISRO the first AGENCY TO achieve this
milestone, enhancing lunar exploration.

4 1 2 3
ACTIVITIES
11 5 6 7 8 9 10
DATE REG ACTIVITY DATE REG ACTIVITY
18 12 13 14 15 16 17
05-Jan SEZ SEZ - MPR 22-Jan GST GSTR – 3B - QRMP
25 19 20 21 22 23 24 07-Jan FEMA ECB 2 Return (for Oct - Dec 2025)(D)
07-Jan IT TDS/TCS Deposit 24-Jan GST GSTR – 3B - QRMP (for Oct - Dec 2025)(E)
26 27 28 29 30 31 10-Jan STPI STPI - SERF(A) 30-Jan STPI STPI - SOFTEX(F)
10-Jan SEZ SEZ - SERF 30-Jan SEZ SEZ - SOFTEX(F)
10-Jan GST GSTR – 7 (TDS) 30-Jan STPI STPI - QPR(A)
10-Jan GST GSTR – 8 (TCS) 30-Jan IT Form 27D (Oct-Dec)
10-Jan GST GST SRM-II (Monthly return - Special 31-Jan IT TDS Return (Oct-Dec)
Procedure for taxpayers engaged in 31-Jan IT TP intimation Form 3CEAC
Notes: manufacturing pan masala or tobacco
(A) Due date for STPI-MPR/ QPR may differ for each locations. products)
(B) Taxpayers having aggregate TO more than INR 15 Mn. 11-Jan GST GSTR – 1 (for Dec 25)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option. 13-Jan GST GSTR - 1 - QRMP (for Oct - Dec 25)(B)
(D) Faxpayers who have availed the Quarterly Return Monthly Payment (QRMP), option having
13-Jan GST GSTR – 6 (ISD)
aggregate TO up to INR 50 Mn in PFY whose principal place of business is in Category -1 states.
15-Jan IT TCS Return (Oct-Dec)
(E) Taxpayers who have availed the Quarterly Return Monthly Payment (QRMP), having
15-Jan IT Form 15G/15H (Oct-Dec)
aggregate TO up to INR 50 Mn in PFY whose principal place of business is in Category -2 states.
(F) 30 days from the date of last invoice 18-Jan GST GST CMP-08 (for Oct - Dec 25)
20-Jan GST GSTR – 3B (for Dec 25)
20-Jan GST GSTR - 5 (NRTP)
20-Jan GST GSTR - 5A (OIDAR)

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 FEBRUARY BHARATMALA PROJECT
Aimed at improving road infrastructure, this ambitious project focuses
S M T W T F S on constructing highways, expressways, and economic corridors to
boost connectivity and trade.

1 2 3 4 5 6 7
ACTIVITIES
8 9 10 11 12 13 14
14 16 17 18 19 20 21 DATE REG ACTIVITY DATE REG ACTIVITY
05-Feb SEZ SEZ - MPR 25-Feb GST PMT - 06 (for Jan 26)(C)
22 23 24 25 26 27 28 07-Feb FEMA ECB 2 Return 28-Feb IT Start date for Lower deduction certificate
07-Feb IT TDS/TCS Deposit
10-Feb STPI STPI - SERF(A)
10-Feb SEZ SEZ - SERF
10-Feb GST GSTR – 7 (TDS)
10-Feb GST GSTR – 8 (TCS)
10-Feb GST GST SRM-II (Monthly return -
Special Procedure for taxpayers engaged
Notes: in manufacturing pan masala or tobacco
(A) Due date for STPI-MPR/QPR may differ for each locations. products)
(B) Taxpayers having aggregate TO more than INR 15 Mn. 11-Feb GST GSTR – 1 (for Jan 26)(B)
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option. 13-Feb GST QRMP (IFF) (for Jan 26)(C)(D)
(D) For those taxpayers who are furnishing outward supplies through IFF. 13-Feb GST GSTR – 6 (ISD)
15-Feb IT Form 16A (Oct-Dec 25)
20-Feb GST GSTR – 3B (for Jan 26)
20-Feb GST GSTR - 5 (NRTP)
20-Feb GST GSTR - 5A (OIDAR)

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 MARCH SAGARMALA PROJECT
Enhances port-led development with modernized
S M T W T F S ports and improved waterways, reducing logistics
costs and boosting exports.

1 2 3 4 5 6 7
ACTIVITIES
8 9 10 11 12 13 14
14 16 17 18 19 20 21 DATE REG ACTIVITY DATE REG ACTIVITY
02-Mar STPI STPI - SOFTEX (For Jan 26)(E) 15-Mar IT Last date to apply for Lower deduction
22 23 24 25 26 27 28 02-Mar SEZ SEZ - SOFTEX(E) certificate FY 2025-26
05-Mar SEZ SEZ - MPR 20-Mar GST GSTR – 3B (for Feb 26)
29 30 31 07-Mar FEMA ECB 2 Return 20-Mar GST GSTR - 5 (NRTP)
07-Mar IT TDS/TCS Deposit 20-Mar GST GSTR - 5A (OIDAR)
10-Mar SEZ SEZ - SERF 25-Mar GST PMT - 06 (for Feb 26)(C)
10-Mar STPI STPI - SERF(A) 30-Mar STPI STPI - SOFTEX(E)
10-Mar GST GSTR – 7 (TDS) 30-Mar SEZ SEZ - SOFTEX(E)
10-Mar GST GSTR – 8 (TCS) 31-Mar GST CMP-02 (for FY: 2026-27)
Notes: 31-Mar GST RFD-11 (LUT) (for FY: 2026-27)
10-Mar GST GST SRM-II (Monthly return - Special
(A) Due date for STPI-MPR/QPR may differ for each locations.
Procedure for taxpayers engaged in 31-Mar GST Filing of Annexure V / VI / VII (as the case
(B) Taxpayers having aggregate TO more than INR 15 Mn. manufacturing pan masala or tobacco may be) to Notification No. 11/2017-Central
(C) For those taxpayers who are availed the Quarterly Return Monthly Payment (QRMP) option. products) Tax (Rate) dated 28 June 2017
(D) For those taxpayers who are furnishing outward supplies through IFF.
11-Mar GST GSTR – 1 (for Feb 26)(B) 31-Mar IT Updated Tax Return for FY 2022-23
(E) 30 days from the date of last invoice
13-Mar GST QRMP (IFF) (for Feb 26)(C)(D) 31-Mar IT Filing of Form 67
13-Mar GST GSTR – 6 (ISD)
15-Mar IT Advance tax Q4
15-Mar IT Full Advance tax under
section 44AD/44ADA

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 ABBREVIATION
Chhattisgarh, Madhya Pradesh, Gujarat,
ABBREVIATION MEANING ABBREVIATION MEANING Maharashtra, Karnataka, Goa, Kerala, Tamil
TDS Tax Deducted at Source QRMP Quarterly Return, Monthly Payment of taxes Nadu, Telangana, Andhra Pradesh, Daman
and Diu and Dadra and Nagar Haveli,
Puducherry, Andaman and Nicobar Islands
TCS Tax Collected at Source TO Turnover
Category -1 states or LakshadweepChhattisgarh, Madhya
Pradesh, Gujarat, Maharashtra, Karnataka,
EQL Equalization Levy ISD Input Service Distributor
Goa, Kerala, Tamil Nadu, Telangana, Andhra
Pradesh, Daman and Diu and Dadra and
ITR Income Tax Return STPI Software Technology Park of India
Nagar Haveli, Puducherry, Andaman and
Nicobar Islands or Lakshadweep
FTC Foreign tax Credit SERF Service Exports Reporting Form
Himachal Pradesh, Punjab, Uttarakhand,
TP Transfer Pricing SEZ Special Economic Zone Haryana, Rajasthan, Uttar Pradesh, Bihar,
Category -2 states Sikkim, Arunachal Pradesh, Nagaland,
CBCR Country by Country Reporting Manipur, Mizoram, Tripura, Meghalaya,
Assam, West Bengal, Jharkhand or Odisha, the
MCA Ministry of Corporate Affairs Union territories of Jammu and Kashmir,
Ladakh, Chandigarh or Delhi
FEMA Foreign Exchange Management Act A registered person who has an aggregate
turnover of up to INR 50Mn in the preceding
PFY Previous Financial Year QRMP Scheme financial year, is eligible for the QRMP
Scheme. The taxpayers who opted for the
MPR Monthly Performance Report QRMP scheme can use the Invoice Furnishing
Facility (IFF) which allows quarterly GSTR-1
QPR Quarterly Performance Report filers to upload their invoices every month.

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 ICAL

To ensure that you do not miss out on any compliance deadline, we have calendarised all
the key due dates pertaining to income tax, indirect tax and other corporate laws. The individual
calendar invites (.ics files) attached in this pdf will seamlessly sync with your Microsoft Outlook
Calendar without disturbing your default Outlook Calendar and will be shown in separate Calendar
windows within your Outlook Calendar. Once the invites get synced with your Calendar, a reminder
window will pop-up for the due dates 7 days before the due date as well as on the due date.

To use the Calendar invites:

Please click on the attachment icon present on the leftmost pane of this pdf.
Double click on the invite file and click on OK to sync the invites with your calendar.
The synced invites can also be deleted from your Calendar view.

Note: Please open the attachments only with Adobe.

COMPLIANCE CALENDAR 2025-26 BDO INDIA

 BDO GLOBAL
BDO is a leading professional services organisation and are global leaders of the mid–tier, with a presence in 166 countries and
over 119,661 people working out of more than 1,800 offices. We endeavor to deliver an exceptional client experience through a
tailored solutions approach, while partnering with our employees and clients globally.

US$15 BN 119,611 1800 166

GLOBAL REVENUE PEOPLE OFFICES WORLDWIDE COUNTRIES &TERRITORIES

FEE SPLIT BY SERVICE LINE PERCENTAGE REVENUE BY REGION

AUDIT 15%

ADVISORY
TAX 22% FEE SPLIT BY 41%
SERVICE LINE

BSO 11% 56% 33%

ASIAPACIFIC AMERICAS EMEA
22%

BDO INDIA
BDO India offers Assurance, Tax, Advisory, Managed Services & Outsourcing, Technology Products & Solutions, and Digital
Services to both domestic and international clients across industries. The team in India consists of over 11,000* professionals
dedicated to delivering high-quality, innovative, and client-centric solutions, led by more than 350 partners and directors
operating out of 19 offices across 14 key cities.

ACTUARIAL
SERVICES

ASSURANCE
11 ,000+ 14 DEAL
EXECUTIVE SEARCH ADVISORY
STAFF* CITIES
TAX & SERVICES
REGULATORY BUSINESS ADVISORY
SERVICES SERVICES

DIGITAL
350+
19 PARTNERS RESEARCH AND INSIGHTS
OFFICES DIRECTORS
MANAGED SERVICES
INDIRECT TAX

*Includes employees from BDO RISE and BDO EDGE

COMPLIANCE CALENDAR 2025-26 BDO INDIA

For any queries, kindly write to us at [email protected]
For any other feedback or suggestions, please write to [email protected]

Ahmedabad Bengaluru – Office 1 Bengaluru – Office 2 Chandigarh Chennai

Westgate Business Bay, Floor 6 Prestige Nebula, Floor 3 SV Tower, No. 27, Floor 4 Plot no 55, Floor 5 No. 443 & 445, Floor 5, Main Building
Office No 601, Block A, Makarba Infantry Road 80 Feet Road, 6th Block, Koramangala Industrial & Business Park Guna Complex, Mount Road, Teynampet
Ahmedabad, Gujarat 380051, INDIA Bengaluru 560001, INDIA Bengaluru 560095, INDIA Phase 1, Chandigarh 160002, INDIA Chennai 600018, INDIA

Coimbatore Delhi - Office 1 Delhi - Office 2 Goa Hyderabad

Pacom Square, Floor 3, 104/1, Sakthi The Palm Springs Plaza Windsor IT Park, Plot No: A-1 701, Kamat Towers 1101/B, Manjeera Trinity Corporate
Main Road, Bharathi Nagar, Ganapathy Office No. 1501-10, Sector-54 Floor 2, Tower-B, Sector-125 9, EDC Complex, Patto JNTU-Hitech City Road, Kukatpally
Coimbatore, Tamil Nadu – 641 006 Golf Course Road, Gurugram122001 INDIA Noida 201301, INDIA Panaji, Goa 403001, INDIA Hyderabad 500072, INDIA

Kochi Kolkata Mumbai - Office 1 Mumbai - Office 2 Mumbai - Office 3

XL/215 A, Krishna Kripa Floor 4, Duckback House The Ruby, Level 9, North West Wing 601, Floor 6, Raheja Titanium Floor 20, 2001 & 2002 - A Wing,
Layam Road, Ernakulam 41, Shakespeare Sarani Senapati Bapat Marg, Dadar (W) Western Express Highway, Geetanjali 2001 - F Wing Lotus Corporate Park,
Kochi 682011, INDIA Kolkata 700017, INDIAg Mumbai 400028, INDIA Railway Colony, Ram Nagar, Goregaon (E) Western Express Highway, Ram Mandir
Mumbai 400063, INDIA Fatak Road, Goregaon (E) Mumbai
400 063, INDIA

Mumbai - Office 4 Pune – Office 1 Pune – Office 2 Vadodara

The Ruby, Level 9, South East Wing Floor 6, Building # 1 Floor 2 & 4, Mantri Sterling, Deep Bunglow 1008, Floor 10, ''OCEAN'', Sarabhai Compound
Senapati Bapat Marg, Dadar (W) Cerebrum IT Park, Kalyani Nagar Chowk, Model Colony, Shivaji Nagar Nr. Centre Square Mall, Dr. Vikram Sarabhai Marg
Mumbai 400028, INDIA Pune 411014, INDIA Pune 411016, INDIA Vadodara 390023, INDIA

This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. This publication should not be used or relied upon to cover specific situations and you should not act, or refrain from acting, upon the information
contained in this publication without obtaining specific professional advice. Please contact BDO India LLP to discuss these matters in the context of your particular circumstances. BDO India LLP, its partners, employees and agents do not accept or assume any responsibility or duty of care
in respect of any use of or reliance on this publication, and will deny any liability for any loss arising from any action taken or not taken or decision made by anyone in reliance on this publication or any part of it. Any use of this publication or reliance on it for any purpose or in any context is
therefore at your own risk, without any right of recourse against BDO India LLP or any of its partners, employees or agents.
BDO India LLP, a limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and for-ms part of the international BDO network of independent member firms.
BDO is the brand name for the BDO network and for each of the BDO Member Firms.
Copyright © 2025 BDO India LLP. All rights reserved. Published in India.

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