Compliance Calendar – January 2025
| Act | Date | Particular | Description |
| Income Tax | 07 Jan 2025 | Monthly TDS/TCS Deposit | Deposition of TDS/TCS deducted/collected in the month of December, 2024 |
| 14 Jan 2025 | Form 16B/D/E – TDS Certificate | Issuance of TDS Certificate for tax deducted under section 194-IA/IB/M/S in the month of November, 2024 | |
|
15 Jan 2025
|
Form 27EQ | Filing of TCS Return for the quarter ending December, 2024 | |
| 30 Jan 2025 | Form 27D – TCS Certificate | Issuance of TCS certificate for tax collected during the quarter ending December 31, 2024 | |
| 30 Jan 2025 | Furnishing of challan-cum-statement | Furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/IB/M/S in the month of December, 2024 | |
| 30 Jan 2025 | Form 26QB, 26QC, 26QD | Deposition of TDS on certain payments made by individual/HUF u/s 194-IA/IB/M for December 2024. | |
| 30 Jan 2025 | Form 26QE | Deposition of TDS on transfer of virtual digital asset u/s 194S, by an exchange, for December 2024. | |
| 31 Jan 2025 | Form 24Q, Form 26Q, Form 27Q | Filing of TDS return for quarter ending December 2024. | |
|
Goods and Services Tax
|
10 Jan 2025 | Form GSTR-7 (Return of TDS) | Filing of return by Registered persons who are required to deduct tax at source (TDS) under GST. |
| 10 Jan 2025 | Form GSTR-8 (Return of TCS) | Filing of return by E-Commerce Operators who are required to collect TCS. | |
| 10 Jan 2025 | Form GST SRM-II | Taxpayers dealing in the manufacture of Pan Masala & Tobacco products about details of inputs and outputs produced and consumed for the month of December 2024. | |
| 11 Jan 2025 | Form GSTR-1 (Details of Outward supplies) | Filing of return for users who have opted for monthly return filing. | |
| 13 Jan 2025 | Form GSTR-1 (Details of Outward supplies) | Filing of return for users who have opted for the QRMP (Quarterly Return Monthly Payment) scheme. | |
| 13 Jan 2025 | Form GSTR-5 (For non-resident taxable persons) | Filing of return by non-resident taxable persons who do not have a fixed place of business in India but supply goods or services in India. | |
| 13 Jan 2025 | Form GSTR-6 | Filing of return by Input service distributor (ISD). | |
| 18 Jan 2025 | Form CMP-08 | Filing of Form by taxpayers registered under the Composition Scheme. | |
| 20 Jan 2025 | Form GSTR-3B (Monthly Return) | Filing of return by registered person having aggregate turnover exceeding INR 5 crore. | |
| 20 Jan 2025 | GSTR-5A | Filing of return by Non-resident online information and database access or retrieval (OIDAR) service provider for services rendered to unregistered or non-taxable consumers from a location outside of India. | |
| 22 Jan 2025 | Form GSTR-3B (Quarterly) | Filing of return by registered person having aggregate turnover less than INR 5 crore who opted for QRMP scheme. (Note-1) | |
| 24 Jan 2025 | Form GSTR-3B (Quarterly) | Filing of return by registered person having aggregate turnover less than INR 5 crore who opted for QRMP scheme. (Note-2) | |
| PF/ESI | 15 Jan 2025 | ESI Challan | Monthly filing of ESI challan for the month of December 2024. |
| 15 Jan 2025 | ECR | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution. | |
| FEMA | 07 Jan 2025 | ECB 2 Return under FEMA | Monthly report on actual External Commercial Borrowing transactions for each LRN. |
| ROC
(for newly incorporated company) |
14 Jan 2025 | ADT-1 | Filing for appointment of Auditor. |
| 29 Jan 2025 | AOC-4 | Filing of Financial Statement of the Company. | |
| SEBI | 15 Jan 2025 | Indian Depository Receipt (IDR) Holding Pattern | Filing of statement by issuer of IDR for detailed holding pattern of Indian Depository Receipt. |
| 21 Jan 2025 | Share Holding Pattern | Filing of statement by companies showing holding of securities and shareholding pattern. | |
| 21 Jan 2025 | Statement of Grievance Redressal Mechanism | Filing of statement for details of Investors Complaints. | |
| 21 Jan 2025 | Corporate Governance Report | Filing of Compliance report on corporate governance | |
| 30 Jan 2025 | Audit Report under SEBI (D&P) Regulation | Submit the report by entities registered with SEBI for details of change in Share Capital. | |
| RBI Act | 10 Jan 2025 | Branch Information Return | Branch information return for non-deposit taking Systemically Important NBFC & Deposit Taking Systemically Important NBFC. |
| 15 Jan 2025 | NBS – 1 Return | Details of Assets & Liabilities by Deposit Taking NBFC | |
| 15 Jan 2025 | NBS – 2 Return | Details of Capital Funds, Risk Assets, Assets Classification etc. by Deposit Taking NBFC | |
| 15 Jan 2025 | NBS – 3 Return | Statutory Liquid Assets by Deposit Taking NBFC | |
| 15 Jan 2025 | NDSI – 500cr Return | Details of Assets and Liabilities by Non-deposit Taking – Systemically Important NBFC | |
| 15 Jan 2025 | NBS-7 Return | Details of Capital Funds, Risk Assets, Assets Classification etc. by Non-Deposit Taking Systemically Important NBFC | |
| Special Economic Zone
(SEZ) |
5 Jan 2025 | SEZ-MPR | Filing of Monthly Performance Report (MPR) for the month of December, 2024 |
| 10 Jan 2025 | SEZ-SERF | Filing of Service Export Reporting Form (SERF) by units within a SEZ to report details about the services they export for the month of December, 2024 | |
| 30 Jan 2025 | SEZ-SOFTEX | Filing of Software Export Declaration (SOFTEX) for entities operating within a SEZ in India must file to declare their software exports | |
| Software Technology Parks of India
(STPI) |
07 Jan 2025 | STPI-MPR | Filing of Monthly Performance Report (MPR) for the month of December 2024. |
| 10 Jan 2025 | STPI-SERF | Filing of Service Export Reporting Form (SERF) by units within a STPI to report details about the services they export for the month of December 2024. | |
| 10 Jan 2025 | STPI-QPR | Filing of Quarterly Progress Report (QPR) by units registered in STPI for providing details on their performance, exports, and other operational aspects during the period. | |
| 30 Jan 2025 | STPI-SOFTEX | Filing of Software Export Declaration (SOFTEX) for entities operating within a STPI in India must file to declare their software exports. |
Note – 1
For State/UT: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.
Note – 2
For State/UT: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
