October 2025 is a heavy compliance month for businesses, professionals, and corporates, with crucial due dates spanning GST, Income Tax, EPF/ESIC, and MCA regulations. Missing any of these timelines could lead to penalties, interest, or regulatory non-compliance.
Businesses registered under GST must keep an eye on multiple deadlines this month.
7 October 2025 – Payment of TDS/TCS under Income Tax (ITNS 281 Challan).
10 October 2025 – Filing of GSTR-7 (TDS return) & GSTR-8 (TCS return) for September 2025.
11 October 2025 – Filing of GSTR-1 (monthly outward supply return) for September 2025.
13 October 2025 –
GSTR-6 for Input Service Distributors (ISD) for September 2025.
Invoice Furnishing Facility (IFF) for QRMP taxpayers (July–September 2025).
18 October 2025 – CMP-08 challan for composition taxpayers (Q2: July–September 2025).
20 October 2025 –
GSTR-3B (monthly return) for September 2025.
GSTR-5 (non-resident taxable persons) & GSTR-5A (OIDAR service providers) for September 2025.
22 October 2025 – GSTR-3B filing for QRMP taxpayers in Category X States.
24 October 2025 – GSTR-3B filing for QRMP taxpayers in Category Y States.
25 October 2025 – Filing of ITC-04 for job work (April–September 2025).
Several important due dates fall under Income Tax laws in October 2025:
7 October 2025 – Deposit of TDS, TCS, STT, CTT, and Equalisation Levy for September 2025.
31 October 2025 –
Filing of Tax Audit Reports (A.Y. 2025-26) for businesses requiring audit.
Quarterly TDS returns (Form 24Q, 26Q, 27Q) for Q2 (July–September 2025).
Quarterly TCS returns (Form 27EQ) for Q2 (July–September 2025).
Filing of Form 10B/10BB by charitable institutions & NGOs.
Filing of Form 26QB/26QC/26QD for TDS on property, rent, and specified payments (September 2025).
RBI Half-Yearly Returns for applicable NBFCs and Banks.
15 October 2025 – Last date for payment of EPF & ESIC contributions for September 2025.
The corporate compliance schedule is equally busy this month:
15 October 2025 – Filing of DIR-3 KYC / DIR-3 KYC-WEB for Directors (if not filed earlier).
30 October 2025 –
Filing of Form 8 (Statement of Account & Solvency) for LLPs.
Filing of AOC-4 (Audited Financial Statements) for companies.
| Date | Compliance | Form / Return | Applicable To |
|---|---|---|---|
| 7 Oct 2025 | TDS/TCS, STT, CTT, Equalisation Levy deposit | ITNS 281 | Deductors/Collectors |
| 10 Oct 2025 | GST TDS & TCS returns (Sept) | GSTR-7, GSTR-8 | Registered persons |
| 11 Oct 2025 | GST outward supplies (Sept) | GSTR-1 | Regular taxpayers |
| 13 Oct 2025 | ISD return + IFF (QRMP) | GSTR-6, IFF | ISDs & QRMP taxpayers |
| 15 Oct 2025 | EPF & ESI contributions | ECR/Payment | Employers |
| 15 Oct 2025 | MCA Director KYC | DIR-3 KYC / KYC-WEB | Directors |
| 18 Oct 2025 | GST Composition challan (Q2) | CMP-08 | Composition taxpayers |
| 20 Oct 2025 | GSTR-3B (Sept) + GSTR-5/5A | GSTR-3B, GSTR-5, GSTR-5A | Regular/NR/OIDAR |
| 22 Oct 2025 | GSTR-3B (QRMP – Cat X States) | GSTR-3B | QRMP taxpayers |
| 24 Oct 2025 | GSTR-3B (QRMP – Cat Y States) | GSTR-3B | QRMP taxpayers |
| 25 Oct 2025 | GST Job work return (Apr–Sept) | ITC-04 | Manufacturers/Principals |
| 30 Oct 2025 | LLP Annual filing | Form 8 | LLPs |
| 30 Oct 2025 | Company Annual filing | AOC-4 | Companies |
| 31 Oct 2025 | Tax Audit Report (A.Y. 2025-26) | Audit Report | Taxpayers under audit |
| 31 Oct 2025 | Quarterly TDS Returns (Q2) | 24Q, 26Q, 27Q | All deductors |
| 31 Oct 2025 | Quarterly TCS Return (Q2) | 27EQ | Collectors |
| 31 Oct 2025 | Trusts & NGOs filing | 10B/10BB | Charitable institutions |
| 31 Oct 2025 | TDS on property, rent, commission etc. | 26QB/26QC/26QD | Deductors |
| 31 Oct 2025 | RBI Half-yearly return | RBI Formats | NBFCs, Banks |
October 2025 is one of the most compliance-heavy months of the financial year. Businesses should carefully track GST, Income Tax, EPF/ESI, and MCA deadlines to avoid late fees and penalties. Since timelines are sometimes extended by regulatory authorities, it’s advisable to check for updates or circulars issued after 30 September 2025.
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