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Useful Due Dates

Useful Due Dates

1. Income Tax Return (ITR) due dates for FY 2024–25 (AY 2025–26)

For Individuals & Non-Audit Cases
  • Original Due Date : July 31, 2025
  • Extended Due Date : September 15, 2025
For Businesses Requiring Audit
  • Audit Report Submission : September 30, 2025
  • ITR Filing Deadline : October 31, 2025
Belated & Revised Returns
  • Last Date : December 31, 2025
  • Late fees apply : ₹1,000 if income < ₹5 lakh; ₹5,000 if > ₹5 lakh
Updated Return (ITR-U)
  • Deadline : March 31, 2030
  • Up to 4 years from end of relevant AY

2. GST Returns due dates

Monthly Returns (Regular Taxpayers)
Return Type Description
GSTR-1Outward supplies
GSTR-3BSummary return & tax payment
GSTR-7TDS return
GSTR-8TCS return (e-commerce)
GSTR-6Input Service Distributor
GSTR-5Non-resident taxable persons
GSTR-5AOIDAR services
Quarterly Returns (QRMP Scheme – Turnover ≤ ₹5 crore)
Return Type Quarter Due Date
GSTR-1Jan–Mar 202513th April 2025
GSTR-3BJan–Mar 202522nd/24th April 2025 (based on state category)
CMP-08Jan–Mar 202518th April 2025
Annual Returns
Return Type Description Due Date
GSTR-4Composition taxpayers30th April 2025
GSTR-9Annual return31st December 2025
GSTR-9CReconciliation statement (if turnover > ₹5 crore)31st December 2025
Standard Late Fees (Per Day of Delay)
Return Type Regular Return Nil Return Max Late Fee
GSTR-1 & GSTR-3B ₹50 (₹25 CGST + ₹25 SGST) ₹20 (₹10 + ₹10) ₹500–₹10,000 (based on turnover)
GSTR-4 (Composition) ₹50 ₹20 ₹2,000 (₹500 for Nil)
GSTR-5 & 5A ₹50–₹200 ₹20 ₹5,000–₹10,000
GSTR-6 ₹50 No Nil reduction No cap
GSTR-7 & 8 ₹200 ₹100 or waived ₹5,000
GSTR-9 & 9C ₹50–₹200 Waived 0.04%–0.5% of turnover
Interest on Late Tax Payment
  • 18% per annum : On delayed GST payments
  • 24% per annum : On excess ITC claims or output tax reduction

3. TDS due dates

TDS Payment Due Dates
  • General Rule : 7th of the following month
  • Exception (March deductions) : 30th April 2026
Month of Deduction Payment Due Date
April 20257th May 2025
May 20257th June 2025
June 20257th July 2025
March 202630th April 2026
TDS Return Filing Due Dates
Quarter Period Filing Due Date
Q1Apr–Jun 202531st July 2025
Q2Jul–Sep 202531st October 2025
Q3Oct–Dec 202531st January 2026
Q4Jan–Mar 202631st May 2026
TDS Certificate (Form 16/16A) Issuance
  • Form 16 (Salary) : By 15th June 2026
  • Form 16A (Other payments) : Within 15 days of return filing
Special Cases
  • Form 26QB (Property Purchase) :
  • Payment & filing due : 30 days from month-end of deduction
  • Form 26QC (Rent) : Same as above
  • Form 26QD (Certain payments by individuals/HUFs) : Same
  • Form 26QE (Virtual Digital Assets) : Same
Avoiding Penalties:
  • Late filing fee : ₹200/day (max up to TDS amount)
  • Interest : 1%/month for late deduction
    1.5%/month for late deposit