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Staying compliant with statutory deadlines is crucial for maintaining financial accuracy, avoiding penalties, and ensuring smooth tax administration. December 2025 is a high-volume month for both Income Tax and GST filings in India, making it essential for tax professionals to plan their filings efficiently.
This guide presents all December 2025 Income Tax deadlines, GST return due dates, TDS/TCS compliance requirements, and practical tips to help you manage client workflows effectively.
Understanding December 2025 Compliance Priorities
December is a critical period in India's tax calendar due to:
- Final dates for Income Tax Return (ITR) filing, including belated and revised returns.
- Monthly and quarterly GST return filings for multiple taxpayer categories.
- Intensive TDS/TCS reporting, certificate issuance, and advance tax payments.
- International tax reporting (e.g., Form 3CEAD) for specified entities.
This blog provides a consolidated, actionable compliance guide for tax practitioners, GST consultants, and finance teams planning for December 2025.
Income Tax Compliance Deadlines, December 2025
1. ITR Filing & Audit-Linked Deadlines
✔ 10 December 2025 — ITR Filing for Audit Cases (AY 2025-26)
Applicable for:
- Companies
- Firms and LLPs
- Individuals/HUFs requiring audit
- Partners of audited firms
This is a vital deadline for taxpayers whose tax audit report (TAR) has already been filed. Professionals should prioritize accuracy and reconciliation to avoid post-filing notices.
✔ 31 December 2025: Belated & Revised ITR Filing (AY 2025-26)
This is the final opportunity to:
- File a belated return if the original/belated return was missed
- File a revised return to correct errors
After this date, the taxpayer loses the opportunity to rectify inaccuracies.
2. TDS, TCS & Advance Tax Deadlines
✔ 15 December 2025: Multiple TDS/TCS Compliances
Includes:
- Uploading Form 27C declarations for Nov 2025
- Form 24G submission by government deductors
- Issuance of TDS certificates under sections 194-IA, 194-IB, 194M, 194S (for October deductions)
- Form 3BB submission by stock exchanges
✔ 15 December 2025: Third Instalment of Advance Tax (AY 2026-27)
Taxpayers must pay 75% of the total estimated tax liability by this date to avoid interest under sections 234B and 234C.
✔ 30 December 2025: Monthly TDS/TCS Statements
Mandatory for tax deducted/collected in November 2025 under:
- Section 194-IA (immovable property)
- Section 194-IB (rent by individuals/HUFs)
- Section 194M (contract/professional payments by non-audit individuals)
- Section 194S (VDAs/crypto transactions)
✔ 30 December 2025: Form 3CEAD Filing
Applicable to constituent entities of multinational groups for reporting obligations under CbCR rules.
GST Compliance Deadlines: December 2025
GST deadlines for December relate to transactions in November 2025 and apply to monthly, quarterly, and special-category taxpayers.
GST Return Filing (Monthly & QRMP)
✔ 10 December 2025: GSTR-7 & GSTR-8 Filing
- GSTR-7: GST TDS deductors
- GSTR-8: E-commerce operators collecting TCS
✔ 11 December 2025: GSTR-1 (Monthly Filers)
For taxpayers with monthly outward supply reporting.
✔ 13 December 2025: GSTR-1 (IFF for QRMP) & GSTR-6 (ISD)
Applies to:
- QRMP taxpayers using the Invoice Furnishing Facility (IFF)
- Input Service Distributors (ISD) filing GSTR-6
✔ 20 December 2025: GSTR-3B (Monthly Filers)
For taxpayers with turnover above ₹5 crore.
✔ 22 / 24 December 2025: GSTR-3B (QRMP States)
The due date depends on whether the state falls under Group A or Group B.
✔ 20 December 2025: GSTR-5 / GSTR-5A
Applicable for:
- Non-resident taxable persons
- OIDAR service providers
✔ 25 December 2025: PMT-06 GST Payment (QRMP)
For quarterly filers who pay monthly tax using the fixed-sum or self-assessment method.
✔ 28 December 2025: GSTR-11 Filing
For UIN holders (Embassies, UN bodies, foreign missions).
Actionable Compliance Tips for Tax Professionals
1. Maintain a Unified Compliance Calendar Combine Income Tax, GST, and TDS/TCS deadlines into a single dashboard to avoid overlaps.
2. Enable Multi-Level Reminders Set reminders 7 days, 3 days, and 1 day before each key date.
3. Prioritize Audit-linked ITRs The 10 December deadline is non-negotiable for audited taxpayers; schedule reviews earlier.
4. Strengthen TDS Reconciliation Mismatches can cause demand notices—ensure challan, books, and Form 26AS/TIS match before filing.
5. GST Compliance Segmentation
Classify clients by:
- Monthly vs QRMP
- Turnover criteria
- Special categories (ISD, NRTP, UIN, e-commerce operators)
6. Adopt Cloud-based Compliance Tools
Automated workflows help reduce manual errors and improve filing accuracy.
7. File Refund Claims Promptly Avoid missing statutory timelines, especially for exporters and inverted-duty taxpayers.
Final Compliance Insights for December 2025
December 2025 is an intensive month for Indian tax compliance, with numerous deadlines under the Income Tax Act and GST law.
By maintaining a clear compliance calendar, leveraging automation tools, and following structured workflows, tax professionals can ensure timely and accurate filings for all clients.
Staying proactive and organized is essential to avoiding penalties, interest, and unnecessary follow-ups from tax authorities.
FAQs
Q1. What is the last date to file a belated or revised ITR for AY 2025-26?
The final deadline is 31 December 2025, provided the assessment is not completed.
Q2. When is the third installment of advance tax due in December 2025?
The third instalment of advance tax for AY 2026-27 is due on 15 December 2025.
Q3. What is the due date for filing GSTR-1 for November 2025?
Monthly filers must submit GSTR-1 by 11 December 2025.
Q4. By when should GSTR-3B be filed in December 2025?
- 20 December 2025 for monthly filers (turnover greater than ₹5 crore).
- 22 or 24 December 2025 for QRMP taxpayers, depending on the state group.
Q5. What TDS-related tasks are due on 15 December 2025?
Key obligations include issuing specific TDS certificates, uploading Form 27C, submitting Form 24G, and filing Form 3BB.
