December 2025 — Monthly event calendar: topics & activity ideas

Event Date	Act	Applicable Form	Obligation
07/12/2025	Income Tax	Challan No. ITNS-281	"Payment of TDS/TCS of November. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. "
07/12/2025	FEMA	ECB-2	Return of External Commercial Borrowings for November.
07/12/2025	Income Tax	Form 27C	Seller to upload declarations received in November, from buyers for non-deduction of TCS.
10/12/2025	Income Tax	10-IC	Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax)
10/12/2025	Income Tax	10-ID	Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax).
10/12/2025	Income Tax	10-IE	Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAC(1), where due date of ITR is 31 Oct.
10/12/2025	Income Tax	10-IF	Online Application by resident co-operative society, for exercise of option u/s 115BAD(1) where due date of ITR is 31 Oct.
10/12/2025	Goods and Services Tax	GSTR-7	Monthly Return by Tax Deductors for November.
10/12/2025	Goods and Services Tax	GSTR-8	Monthly Return by e-commerce operators for November.
10/12/2025	Income Tax	ITR 1 to 7	Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable)
11/12/2025	Goods and Services Tax	GSTR-1	Monthly Return of Outward Supplies for November.
13/12/2025	Goods and Services Tax	IFF	Optional Upload of B2B invoices, Dr/Cr notes for November under QRMP scheme.
13/12/2025	Goods and Services Tax	GSTR-5	Monthly Return by Non-resident taxable person for November.
13/12/2025	Goods and Services Tax	GSTR-6	Monthly Return of Input Service Distributor for November.
15/12/2025	Income Tax	Form 16B	Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October.
15/12/2025	Income Tax	Form 16C	Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in October.
15/12/2025	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in October.
15/12/2025	Income Tax	Form 16E	Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in October.
15/12/2025	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for November.
15/12/2025	ESI	ESI Challan	Payment of ESI for November
15/12/2025	Income Tax	Challan No.280	Deposit of Third Instalment of Advance Tax (75%) by all assessees (other than 44AD & 44ADA cases).
15/12/2025	Income Tax	Form 24G	Details of Deposit of TDS/TCS of November by book entry by an office of the Government.
15/12/2025	Income Tax	10-IC, 10-ID, 10-IE, 10-IF	Online Application for alternative tax regime in transfer pricing cases.
15/12/2025	Income Tax	ITR 3, 5, 6	Filing of Income Tax Return where Transfer Pricing applicable.
20/12/2025	Goods and Services Tax	GSTR-5A	Monthly Return by persons outside India providing online information and data base access or retrieval services, for November. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20/12/2025	Goods and Services Tax	GSTR-1A	Add/amend particulars (other than GSTIN) in GSTR-1 of November. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20/12/2025	Goods and Services Tax	GSTR-3B	Summary Return cum Payment of Tax for November by Monthly filers. (other than QRMP).
25/12/2025	Goods and Services Tax	PMT-06	Deposit of GST under QRMP scheme for November .
28/12/2025	Goods and Services Tax	GSTR-11	Return for November by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30/12/2025	Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in November.
30/12/2025	Income Tax	Form 26QC	Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in November (Else TDS is to be deposited on annual basis by 30 April of next year.)
30/12/2025	Income Tax	Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for November.
30/12/2025	Income Tax	Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S for November.
31/12/2025	Goods and Services Tax	GSTR-9	GST Annual Return for 24-25. Mandatory if Turnover > 2 cr.
31/12/2025	Goods and Services Tax	GSTR-9 C	GST Reconciliation statement for 24-25. Mandatory if Turnover > 5 cr.
31/12/2025	FEMA	ODI Part II	RBI Annual Performance Report by All entities having investment outside India.
31/12/2025	Companies Act	XBRL DNBS-10	Furnishing of Statutory Auditor Certificate in case of NBFCs with assets of value more than Rs. 100 Crore
31/12/2025	Income Tax	ITR 1 to 7	Filing of Belated/ Revised Income Tax returns for AY 25-26 for all assessees if assessment not completed.
31/12/2025	Companies Act	Q3 Board Meeting	Quarter 3 – Board Meeting of All Companies.
31/12/2025	Companies Act	CSR – 2	Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.
31/12/2025	ICAI Act	CPE Hours	Complete CPE Hours for Calendar year 2025. Update Unstructured CPE hours details like reading of ICAI journal at https://cpeapp.icai.org.
31/12/2025	ESI	-	Special Registration Drive for Promotion of Registration of Employers and Employees (SPREE 2025). Employers who have not registered till now or have not enrolled all eleigible employers can register. No penalties of Demand of past.
31/12/2025	Companies Act	Form MGT 7A	Annual Return by OPCs and Small Companies.
31/12/2025	Companies Act	Form MGT 7 along with MGT- 8 (if applicable)	Annual Return by companies other than OPCs and small companies.
31/12/2025	Companies Act	Form CRA-4	Filing of Cost Audit Report for 2024-25 by Company to whom cost audit is applicable. (within 30 days of submission by Cost Auditor report)
31/12/2025	Companies Act	Form AOC-4/AOC-4 XBRL	Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)

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December 2025 — Monthly event calendar: topics & activity ideas

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CA DR VINAY MITTAL

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December 2025 — Monthly event calendar: topics & activity ideas

Author Bio

CA DR VINAY MITTAL

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